Once the package is assembled, attach the Form W-7 to the front of your first-ever US federal income tax return, along with the supporting documents. Be sure to take a selfie for sentimental purposes (optional step). You can leave all the tax ID numbers on your 1040 tax return blank. Once your ITIN is assigned, you’ll use it in those boxes on future returns. The IRS issues a preparer tax identification number (PTIN) to paid tax preparers aged 18 years or older.

Forms & Instructions

Refer to Employer ID Numbers for more information.The following form is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR PDF. Taxpayers should also call this number if they live outside the disaster area but believe they qualify for a disaster-related extension or deadline postponement. This might be true, for example, if their records necessary to meet a deadline occurring during the postponement period are located in the affected area.

The extended due dates apply to most federal tax returns and payments, including those for income taxes (including estimated tax payments), payroll taxes, and excise taxes. If you’re impacted by a natural disaster, check our IRS Disaster Relief page to see if you qualify for an automatic tax filing or payment extension. The Individual Tax Identification Number, or ITIN, allows taxpayers who don’t have a Social Security Number (SSN) to file income tax returns. Unlike other forms of ID, ITINs only have one purpose—tax filing and reporting. Having an ITIN number won’t make you eligible for benefits, such as Social Security or earned income credits that provide refunds to some low-income filers. Disaster-area taxpayers can get a free copy of their tax return by filing Form 4506, Request for Copy of Tax Return.

Are there any alternative options for me if I do not want to mail the original documents I have such as my passport?

The IRS encourages affected taxpayers to review all federal disaster relief at DisasterAssistance.gov. Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific professional bookkeeping service written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code. The best option is to file your tax return as early in the tax filing season as possible. If this has happened to you, locate the IRSN number on the letter you received from the IRS and list it under box 6f.

1. You can leave all the tax ID numbers on your 1040 tax return blank.
2. This will put you towards the “front of the line” — giving you the best possible chance of a shorter turnaround.
3. Get unlimited advice, an expert final review and your maximum refund, guaranteed.
4. See Publication 525, Taxable and Nontaxable Income, for details.

Be sure to enter your date of birth in the order listed on the form — month first, followed by date, and then year at the end. For citizens (and some eligible residents or foreign nationals), that number is their Social Security Number — often assigned at birth. But those without SSNs—whether they’re individuals, businesses or other organizations—also need nine-digit numeric IDs that enable the IRS to keep track of their accounts. Simple Form 1040 returns only (no schedules except for Earned Income Tax Credit, Child Tax Credit and student loan interest). Once the doors open, it’s best to get your return in as soon as you can. This will put you towards the “front of the line” — giving you the best possible chance of a shorter turnaround.

If your application your application was rejected

Janet Berry-Johnson, CPA, is a freelance writer with a background in accounting and income tax planning and preparation for individuals and small businesses. Her work has appeared financial services compliance in Business Insider and The New York Times. Janet has been nominated as a top Woman in Accounting by Practice Ignition and honored as a Top 100 Innovative Women in Tax by Canopy Tax.

The IRS will issue an individual taxpayer identification number (ITIN) to an individual who’s required to file a federal tax return in the U.S. but who is not eligible for an SSN. Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system. If all your authentication information matches, you may be issued the same number. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund.

This also includes workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization. In some instances, individuals and businesses in a federally-declared disaster area can qualify markup formula for a casualty loss tax deduction. The deduction is available for damaged or destroyed property not covered by insurance or other reimbursement and can result in a larger refund. A taxpayer whose ITIN has been deactivated and needs to file a U.S. return can reapply using Form W-7, Application for IRS Individual Taxpayer Identification Number. If neither option supplies an answer, you might have to resubmit your application and tax return. Processing your ITIN application takes several weeks, so expect longer than normal delays for your tax return to be processed.