Who is required to have an itin

If you do not have a SSN and are not eligible to obtain a SSN, but you have a requirement to furnish a federal tax identification number or file a federal income tax return, you must apply for an ITIN. Applicants outside the United States should contact U. Attach a valid federal income tax return, unless you qualify for an exception, and include your original proof of identity or copies certified by issuing agency and foreign status documents.

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 , A or EZ instructions. Instead, send your return, Form W-7 and proof of identity and foreign status documents to:. What is an ITIN? Just answer simple questions about your life, and TurboTax Free Edition will take care of the rest. For Simple Tax Returns Only.

A Tax Guide for U. Is Social Security Disability Taxable? Estimate your tax refund and where you stand Get started. See if you qualify for a third stimulus check and how much you can expect Get started.

Easily calculate your tax rate to make smart financial decisions Get started. Estimate your self-employment tax and eliminate any surprises Get started. Know what dependents credits and deductions you can claim Get started.

Know what tax documents you'll need upfront Get started. Learn what education credits and deductions you qualify for and claim them on your tax return Get started. Learn more about the newly expanded CTC here. Note: The SSN requirement for children is set to expire in Additionally, qualifying relatives who are considered a dependent for tax purposes like dependent parents , can be claimed for this credit. Since this credit is non-refundable, it can only help reduce taxes owed.

If you are eligible for both this credit and the CTC, this will be applied first to lower your taxable income. The Child and Dependent Care Credit is a federal tax benefit that can help you pay expenses for child or adult care that is needed to work or to look for work.

The American Rescue Plan temporarily expands the credit for tax year which you file taxes for in Learn more here. Eligible students must be pursuing a degree or another recognized credential.

You will need original documents or certified copies from the issuing agencies. The instructions for Form W-7 describe which documents are acceptable. Dependents age 18 and older and spouses must complete and sign their own Forms W Many people who are not authorized to live in the United States worry that filing taxes increases their exposure to the government, fearing this could ultimately result in deportation.

Current law generally prohibits the IRS from sharing tax return information with other agencies, with a few important exceptions. For instance, tax return information may in certain cases be shared with state agencies responsible for tax administration or with law enforcement agencies for investigation and prosecution of non-tax criminal laws. The protections against the disclosure of information are set in law so they cannot be rescinded by a presidential executive order or other administrative action unless Congress changes the law.

Knowing the potential risks and benefits involved, only proceed with an ITIN application or tax filing if you feel comfortable.