Applying for an ITIN in New Jersey: What You Need

Who applies and when

The IRS issues ITINs to people with a federal tax filing requirement who cannot get a Social Security number: a worker paid on a 1099, a spouse or dependent claimed on a return, or a foreign owner of a U.S. business. An ITIN is for taxes only. It does not authorize work and has no effect on immigration status.

In most cases Form W-7 is filed together with a federal tax return, which is why many people apply during tax season. The W-7 instructions list exceptions where a return is not required, such as certain banking or withholding situations. ITINs not used on a return for three consecutive years expire and must be renewed.

Documents the IRS accepts

1. Form W-7, completed and signed, one per applicant.
2. The federal tax return (Form 1040 or 1040-NR) the ITIN is needed for, unless an exception applies.
3. Proof of identity and foreign status. A valid foreign passport proves both by itself. Without one, you need two documents from the IRS list of 13, at least one with a photo, such as a national ID card, foreign driver's license, birth certificate, or visa.
4. For dependents, proof of U.S. residency as well, typically school or medical records, unless the passport shows a U.S. entry date.
5. Originals, or copies certified by the agency that issued the document. The IRS does not accept notarized or apostilled copies; this is the most common reason for rejection.

Three ways to submit

By mail to the IRS ITIN Operation in Austin, Texas, with original documents or agency-certified copies; the IRS says it returns originals within about 60 days. Mailing a passport makes many people nervous, which is why the other options exist.

In person at an IRS Taxpayer Assistance Center, by appointment, where staff authenticate most original documents on the spot so you keep them. Appointments can take weeks to get, especially in spring.

Through a Certifying Acceptance Agent (CAA), a private professional authorized by the IRS to verify passports and most other documents and submit the application for a fee.

Allow about 7 weeks for an IRS response, or 9 to 11 weeks between mid-January and April 30. You will receive a CP565 notice with the number, a CP566 if more information is needed, or a CP567 if the application was rejected.

How Fermin Consulting helps

For $100 we prepare and review your Form W-7, check your documents against the IRS list before anything is mailed, prepare certified English translations of Spanish documents when required ($25 first page, $10 each additional), and explain, in English or Spanish, which submission route fits you. We also prepare the accompanying federal tax return from $150.

Michael Fermin is not an attorney and does not give legal or immigration advice. We prepare tax paperwork only, and will tell you plainly if a question needs a tax attorney, a CPA, or an immigration professional.