Apply for ITIN

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs are for federal tax reporting only, and are not intended to serve any other purpose. IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers (SSNs). An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit. For detailed information regarding ITINs, visit the IRS website.

How to apply for an ITIN

To apply for an ITIN, the taxpayer must mail Form W-7 to the IRS along with the original, completed tax return for which the ITIN is needed. TaxWise Online provides Form W-7 in the 1040 tax package. You must open Form W-7 from the form list. Because you are filing your tax return as an attachment to your ITIN application, you should not mail your return to the address listed in the Form 1040 instructions. Instead, send your return, Form W-7 and proof of identity and foreign status documents to:

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

TaxWise Online allows you to start a new return for individuals wanting to apply for an ITIN without having to enter a social security number.

To do this, click the New Return button and select the Apply for ITIN option. Click Go to Tax Forms or Go to Interview.

A return started with Apply for ITIN is not eligible to be electronically filed. You must paper file the return.

What if I start a return with Apply for ITIN, then later find out the taxpayer already has an ITIN or SSN?

If you start a return with Apply for ITIN, then later find out the taxpayer already has an ITIN or SSN, you should delete the return.

Once the return has been deleted, start a new return. TaxWise Online displays a message that the return was previously deleted and asks if you would like to restore it. Click Create New Return. The new return will open. You can then complete the return as you normally would.

The new return started without an ITIN is eligible for electronic filing.

What do I do next year?

If you created a return in the previous year with Apply for ITIN, you can run carryforward to bring the return into the current year. Once it opens, enter the correct ITIN or SSN then complete the return as you normally would.

The return is eligible for electronic filing.