Individual Taxpayer Identification Number (ITIN)

Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these program changes,which are further explained in these Frequently Asked Questions, before requesting an ITIN.

Effective January 1, 2013, authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014.
Acceptance Agents' Alert (Posted July 1, 2010)

Effective July 1, 2010, all authorized representatives added to existing, approved acceptance agent agreements are required to take the mandatory Acceptance Agent training and submit the certification form along with the amended Form 13551.

New ITIN Acceptance Agent Program Changes

(Posted January 7, 2013)

Acceptance Agents Applications - Open Season
The Internal Revenue Service (IRS) will be accepting and processing Forms 13551, Application to Participate in the IRS Acceptance Agent Program, during open season May 1-August 31 of each year for new and renewing applicants. We will continue to accept amended applications throughout the year.

Alert:
Although IRS accepted applications during the interim period; we did not approve any new or renewing applications.  With the release of the final changes to the Acceptance Agent Program, we will now process these applications on a first-in, first-out basis. Those who submitted a renewing application that was not rejected can continue to operate under the old agreement until the new agreement is finalized.

General ITIN Information

• What is an ITIN?
• What is an ITIN used for?
• Who needs an ITIN?
• How do I know if I need an ITIN?
• How do I apply for an ITIN?
• When should I apply for an ITIN?
• Where can I get help with my ITIN application?
• How and when can I expect to receive my ITIN?

REVISED APPLICATION STANDARDS FOR ITINs

• What are the revised application standards for ITINs?
• Why did IRS change from an ITIN card to an authorization letter?
• Why did IRS revise the ITIN application process?
• What documents are acceptable as proof of identity and foreign status?

FORMS AND PUBLICATIONS

Before submitting Form 13551 to apply to participate in the Acceptance Agent Program, access and complete the mandatory Acceptance Agent training

• Form W-7
• Form 13551
• Publication 1915
• Publication 4393(ENG/SP) - What is an IRS ITIN Acceptance Agent
• Form W-7 (COA) - Certificate of Accuracy for IRS Individual Taxpayer Identification Number 

 Additional ITIN Information

• How can I obtain an ITIN from abroad?
• Are ITINs valid for identification?
• Are ITINs valid for work purposes?
• Can ITINs be used as proof of identification to obtain a state driver's license?
• What do I do when I am assigned a social security number (SSN)? 
• What ITIN information is available in Spanish? 
• What ITIN information is available for tax professionals?
• What is an ITIN Acceptance Agent?
• How can I become an acceptance Agent?
• What information is available for Foreign Property Buyers/Sellers?

Circular 230 Disclosure

Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication