Introduction

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS). It is used by individuals who need to file a U.S. tax return but do not qualify for a Social Security Number (SSN).

What Is an ITIN?

An ITIN is a nine-digit number that always begins with the number 9 and has a 7 or 8 in the fourth digit (for example, 9XX-7X-XXXX). The IRS issues ITINs to help individuals comply with U.S. tax laws.

Key Facts About ITINs

ITINs are for **federal tax purposes only**

They do **not** authorize work in the U.S.

They do **not** make you eligible for Social Security benefits

They do **not** change your immigration status

Who Needs an ITIN?

You may need an ITIN if you:

Are a non-resident alien required to file a U.S. tax return

Are a U.S. resident alien filing a tax return

Are a dependent or spouse of a U.S. citizen or resident alien

Are a dependent or spouse of a non-resident alien visa holder

Need to file taxes but cannot get an SSN

Common Scenarios

Foreign nationals earning U.S. income

Immigrants filing joint returns with a U.S. spouse

International students with taxable scholarships

Non-resident investors with U.S. rental property

Family members claimed as dependents without SSNs

How to Apply for an ITIN

Step 1: Complete Form W-7

Fill out IRS Form W-7, Application for IRS Individual Taxpayer Identification Number.

Step 2: Gather Supporting Documents

You must prove your identity and foreign status with original documents or certified copies from the issuing agency. Common documents include:

Passport (standalone document)

National ID card

U.S. driver's license

Foreign driver's license

Birth certificate (for dependents under 18)

Step 3: Attach Your Tax Return

In most cases, you must attach a federal tax return to your W-7 application.

Step 4: Submit to the IRS or a CAA

You can submit your application:

By mail to the IRS (risky — original documents may be lost)

At an IRS Taxpayer Assistance Center

Through an **IRS Certified Acceptance Agent (CAA)**

What Is an IRS Certified Acceptance Agent?

A Certified Acceptance Agent (CAA) is authorized by the IRS to help individuals apply for ITINs. CAAs can:

Review your original identity documents

Certify that documents are correct

Submit applications to the IRS on your behalf

Help you avoid mailing original documents overseas

Benefits of Using a CAA

**Keep your original documents** — no need to mail them to the IRS

**Expert guidance** through the application process

**Faster processing** with fewer errors

**Support for the entire family** — CAAs can certify documents for multiple dependents

ITIN Renewal

ITINs expire if not used on a federal tax return for three consecutive years. Some ITINs also expire on a scheduled rotation. If your ITIN has expired, you must submit a renewal application using Form W-7.

How Tax n Ledgers Can Help

As an **IRS Certified Acceptance Agent**, Tax n Ledgers provides:

ITIN application assistance

ITIN renewal support

Document verification and certification

Form W-7 preparation

Family ITIN applications

Non-resident taxpayer support

We serve clients in Rhode Island, Connecticut, Massachusetts, and remotely across the United States.

**Disclaimer:** Tax n Ledgers assists with ITIN application preparation and document verification where applicable. Final approval of ITIN applications is determined by the IRS.

What Is an ITIN and Who Needs One?