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Foreign National Tax Guide

How To Get An ITIN (Individual Taxpayer Identification Number)

You and any dependents claimed on your tax return must have either an SSN (Social Security number) or an ITIN (Individual Taxpayer Identification Number), or your tax return will not be accepted by the IRS. If you are permitted to work in the United States, you should have an SSN. If you do not, get Form SS-5, "Application for a Social Security Card," by either downloading it from the U.S. Treasury's Forms and Publications Web page, calling 1-800-TAX-FORM (1-800-829-3676), or calling your nearest social security office. Take the completed form and the required documentation to the nearest social security office, and they will issue you an SSN.

If you are not eligible for an SSN you must obtain an ITIN. Form W-7, "Application for IRS Individual Taxpayer Identification Number," is available from the same sources mentioned above. Also, IRS Publication 1915, Understanding ITINs, might be helpful. It can be downloaded from this IRS Forms and Publications page. You can apply for an ITIN by taking the completed Form W-7 and supporting documents to certain IRS offices or, if you are outside the U.S., to the U.S. consular office. Call your local IRS office to see if it accepts Form W-7 applications. The IRS also designates certain financial institutions, university offices (ask your international studies office) and other federal agencies as "acceptance agents," which you can also apply through.

You have the option of mailing your application to the IRS with your tax return and a notarized or certified copy of a valid passport. However, taking your documentation to the nearest IRS Assistance Center reduces the processing time. For the address of your local IRS Assistance Center, go to the IRS Web site at http://www.irs.gov/localcontacts/index.html. Submit your Form W-7 early, because it takes a few weeks for the IRS to process your application. There is a phone number in the instructions to call to find out the status of your application if you have not heard from the IRS in 14 days.