Porter Law Office, LLC
Porter Law Office, LLC
(614)428-2887

Why Do I Need an ITIN?

by | Dec 29, 2014 | Tax Blog

Apply for an ITIN | Certifying Acceptance Agent

You may need an ITIN for a variety of reasons. This article briefly describes the main situations for which an ITIN can be applied. The Certifying Acceptance Agent (“CAA”) at Columbus, Ohio-based Porter Law Office, LLC assists individuals with obtaining ITINs from the Internal Revenue Service (“IRS”).

As a CAA, Porter Law Office, LLC is authorized to assist alien individuals and other foreign persons who are ineligible or unable to receive a SSN in obtaining ITINs from the IRS.

Contact the experienced Columbus, Ohio tax attorney and CAA to obtain your IRS ITIN number today.

What is an ITIN used for?

The basic rule is that ITINs are for used for federal tax reporting only; they are not intended to serve any other purpose. In an effort to assist individuals with U.S. tax law compliance and to provide a means to process and account for tax returns and payments, the IRS issues ITINs to individuals who are not eligible to receive a Social Security numbers (“SSN”) from the Social Security Administration (“SSA”). Importantly, an ITIN does not authorize work in the U.S. Finally, an ITIN does not provide eligibility for Social Security benefits or the Earned Income Tax Credit.

An ITIN may be required in one of the following situations:

  • Tax reporting—the ITIN serves as your tax identification number for filing your federal taxes and to claim dependents.
  • Refund claims—an ITIN can allow you to make a claim for a refund from income tax withheld by the IRS (see refund of taxes withheld on gambling winnings).
  • Other—an ITIN may allow you to open a bank account or to apply for a mortgage loan.

The IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements but who do not qualify for SSNs. As it relates to obtaining a refund of the taxes withheld on gambling winnings, ITINs are required for non-resident alien individuals who are not eligible for a SSN but who are required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty. These individuals include Canadian nationals who come to the U.S. and gamble but lose more than they win. These individuals can obtain a refund of the moneys withheld but must first obtain an ITIN.

Other examples of individuals who need ITINs include: (i) a U.S. resident alien (based on days present in the United States) filing a U.S. tax return; (ii) a dependent or spouse of a U.S. citizen/resident alien; or (iii) a dependent or spouse of a nonresident alien visa holder.

How do I know if I need an ITIN?

You must apply for an ITIN if the following are true: (i) you do not have a SSN; (ii) you are not eligible to obtain a SSN; (iii) you are required to have a federal tax identification number or to file a federal income tax return.

Pending SSN Applications. If you have a pending SSN application, do not apply for an ITIN. In such circumstances, you only apply for an ITIN if the SSA notifies you that a SSN cannot be issued. For more information on obtaining a SSN, see Form SS-5, Application for a Social Security Card. By law, a foreign national cannot have both an ITIN and SSN.

Contact an Experienced Ohio Tax Attorney and CAA

Apply for an ITIN | Certifying Acceptance Agent in Columbus, Ohio

Porter Law Office, LLC is a Certifying Acceptance Agent in Columbus, Ohio. A CAA can assist with all aspects of processing your ITIN application. Porter Law Office, LLC can help you apply for an ITIN and, as a Certifying Acceptance Agent, can also verify your supporting documents. A major benefit in utilizing Porter Law Office, LLC as your CAA for ITIN processing is that you can keep your original documents. Whether you need to file a tax return and claim dependents or whether you need to file a return to recover taxes withheld on your U.S. gambling winnings, the CAA at Porter Law Office, LLC can assist in obtaining your ITIN. Contact the Columbus, Ohio Certifying Acceptance Agent at Porter Law Office, LLC today to schedule an appointment to apply for an IRS ITIN number.

Helpful IRS Resources