ITIN Application Assistance for Legal Immigrants

• Any non-U.S. Citizen spouse and/or child of a U.S. Citizen living in the U.S
• Any non-U.S. Citizen spouse and/or child of a non-U.S. Citizen living in the U.S  
• Any non-U.S. Citizen who does not live in the U.S. and is claiming a tax treaty benefit
• Any non-U.S. Citizen student, professor, or researcher who does not live in the U.S. but is filing a U.S. Tax Return or claiming an exception
• Any spouse and/or child of a non-U.S. Citizen who does not live in the U.S. but holds a U.S. Visa who is required to file a U.S. tax return
• Any non-U.S. Citizen partners of a U.S. or foreign partnership that invests or owns assets that earn money in the U.S
• Any non-U.S. Citizen with an interest-bearing bank deposit account which is attached to their U.S. trade or business
• Any non-U.S. Citizen who lives in the U.S. and holds an interest-bearing bank deposit account that generates income
• Any non-U.S. Citizen, whether they live in the U.S. or not. who receives distributions of income from a U.S. company such as pensions, annuities, royalties, dividends, etc

A person who needs an ITIN applies for it usually at the time of filing a valid U.S. Federal Income Tax Return. Any person (and their spouse and/or children) who earns money in the United States but is not U.S. Citizen and is not eligible for a Social Security Number must complete and submit Form W-7 (Application for IRS Individual Taxpayer Identification Number).

This form is sent along with supporting documents to prove your identity and foreign status to the IRS when you file a valid U.S. Federal Income Tax Return (unless exceptions apply). You can apply for it yourself or you can get help from a Certifying Acceptance Agent (CAA).

Yes! A Certifying Acceptance Agent (CAA) is authorized by the IRS to help non-U.S. Citizens apply for ITINs correctly. In addition, a CAA is authorized to certify they have reviewed and accepted your original supporting documents, so you don't need to send away your original passport and documents to the IRS.

And as of September 7, 2016, Certifying Acceptance Agents (CAA) can also certify identification documents for ITIN applications for children. From January 2013 until September 2016, CAAs were not able to certify children's identification documents (passports, birth certificates, etc.) and original documents were required to be mailed to the IRS. However, now this limitation has been lifted and CAAs can certify identification documents for all individuals, including children.

An ITIN is a tax processing number issued by the Internal Revenue Service (IRS) for individuals who are not eligible to obtain a Social Security Number (SSN). ITINs are used to facilitate tax returns and reporting, ensuring compliance with U.S. tax laws.

You can fill out the application yourself without help and you will need to mail your ORIGINAL supporting documents that prove your identity and your foreign status (or certified copies by the agency who issued it) to the IRS.

Please note: a notarized copy is not a certified copy.

If you mail your passport or other original documents to the IRS, they are usually returned to you by mail within 4 to 8 weeks, although there is a risk of losing your original documents in the mail.  

As of June 30, 2014, if you file your tax return using your ITIN at least 1 (one) time during the last 3 (three) years, your ITIN will not expire. However, if you have an ITIN that was not used on any tax returns for 3 (three) consecutive years, it will automatically expire, and you will need to re-apply for a new ITIN.

The average time to receive an ITIN filed by a CAA is approximately 3-4 weeks. Applications mailed during high processing times (January 15 through April 30) or from abroad may take 8-10 weeks, so be sure to apply well before the U.S. Tax Return deadline of April 15.

Certifying Acceptance Agents at Smart Decision can help you correctly prepare ITIN application and certify your documents, so you don't lose possession of your passport or other original identity documentation. We review your originals, make the necessary authorized copies and return your documents to you immediately.

As Certifying Acceptance Agents, we can have face-to-face or video electronic conference (Skype – Need ITIN) with all primary and secondary applicants. Please note, you must mail us your original passport or other identification documents prior to Skype conference, and we will return it to you immediately after Skype conference. Please submit prepaid envelope to send your documents back.  

Here are the steps, in general:

1. The process starts with a valid tax return for a prior year, the current tax year or an amended return.

2. A Form W-7 is prepared and supporting documents provided to the CAA. The CAA has specific procedures for reviewing and verifying the authenticity of the documents.

3. Next, there is an in-person visit or a video conference with everyone present. This includes spouses and children, as well as the primary taxpayer on the tax return.

4. If the documents, application and tax return are valid, the CAA will prepare a packet that is submitted by the CAA to the IRS unit that processes applications for ITIN’s. The packet will consist of the tax return, Forms W-7, copies or originals of documents as required by IRS regulations and the CAA’s Certificate of Accuracy.

5. Once the ITIN Unit receives the packet it is logged into the IRS tracking system. Applications are then sorted and placed into a queue for an IRS employee to review the application and documents.

6. If the application and supporting documents are accepted by the IRS, an ITIN letter is issued with the ITIN number. If the IRS doesn’t accept the application, the application is either put into suspense pending the taxpayer providing additional information to the IRS or it is rejected.

7. If an ITIN is issued, the tax return is then forwarded to another IRS department responsible for processing tax returns.

8. If the application is suspended, the IRS sends a letter to you and to the CAA requesting additional information. There is a deadline to respond. If the deadline is not met, the ITIN application is rejected and the tax return, with adjustments made by the IRS, is forwarded for processing.

9. If the application is rejected, the IRS sends a rejection notice to you and to the CAA. The tax return is forwarded for processing with the IRS making automatic adjustments to the tax return provided the ITIN application was for a spouse or dependent. The tax return is not processed if the ITIN was for the primary taxpayer.

10. The CAA is a facilitator between the IRS and the client.

11. The CAA works to submit proper ITIN applications to enable the IRS and the taxpayer to get through the process with less risk of processing issues.

The fee for the form W-7 is $35 and $45 per applicant for CAA services if you submit original documentation or certified copies of the documentation from the issuing agency to the IRS.

The fee for each W-7(COA) form is $150. CAA will verify the authenticity of the original documentation and certified copies from the issuing agency for primary and secondary applicants and their dependents and return the documentation immediately after reviewing it.

We charge $45 if you prepare your income tax return outside our office and want us to submit it with form W-7.

The income tax preparation fee is not included in the above amounts.

1. Form W-7 Completion: Helping you accurately fill out the IRS Form W-7.
2. Document Verification: Ensuring all required documents are properly submitted.
3. Application Submission: Guiding you through the submission process to avoid delays and errors.

1. A valid federal income tax return
2. Passport or two other forms of identification (e.g., visa, driver’s license, birth certificate)

1. Gather your required documents.
2. Complete IRS Form W-7.
3. Submit your application along with your tax return and identification documents to the IRS."