An Individual Taxpayer Identification Number, or ITIN for short, is for people who havea federal income tax filing or reporting requirement, but who are not eligible for a Social Security number.
Taxpayers who need an ITIN can mail a completed form W-7, along with the required identificationdocuments and federal tax return, to the IRS.
ITIN requires original identity documents or copies that have been verified by the issuing authority.
alternative to mailing original document
work with a certifying acceptance agent, known as a CAA, who’s authorized by theIRS to verify your documents
You can also make an appointment to get help at selected IRS Taxpayer Assistance Centers.
Remember that any ITIN that isn’t used on a tax return at least once in three years will expire at the end of the third year.
If it does, and you need to file a tax return, be sure to submit form W-7 to renew your expiredITIN.
This will help avoid delays in the processing of your tax return and tax refund
You’ll also want to make sure any other ITIN listed on your tax return isn’t expired like an ITIN for your spouse or a dependent.