ITIN Application (IRS Tax ID)

If you have to file a U.S. federal tax return but are not eligible for a Social Security number, you need an ITIN. We prepare and file ITIN applications from our Coral Springs office, in English or Spanish: Form W-7, the identity documents, and the return it has to be attached to.

The part that worries people most is the passport. You do not have to drop your only identity document in the mail and hope: the IRS itself provides two ways to have your originals checked and handed straight back to you, and we will tell you which one fits your case before anything is sent.

Who needs an ITIN

The rule is narrow. An ITIN is "a nine-digit number issued by the IRS to individuals who are required for federal tax purposes to have a U.S. taxpayer identification number but who don't have and aren't eligible to get a social security number (SSN)" (Instructions for Form W-7, Rev. December 2024). In practice that usually means:

• A nonresident who has to file a U.S. return, claim a treaty benefit, or request a refund.
• A resident alien who must file under the substantial presence test but cannot get an SSN.
• A spouse or dependent claimed on someone else's return for an allowable tax benefit.
• A foreign partner in a U.S. partnership or LLC, or a foreign person with U.S. real property to report or to sell. These normally come in through the W-7 Exceptions rather than attached to a return: Exception 1 covers partnership and other passive income subject to withholding or third-party reporting, Exception 4 covers the disposition of a U.S. real property interest (Instructions for Form W-7, Exceptions Tables).

One distinction to make early, because it is the most common mix-up: the ITIN belongs to a person, the EIN belongs to the business, and a foreign owner often needs the EIN — sometimes only the EIN. And since June 1, 2026, a W-7 filed under Exception 1(a) Partnership has to arrive with "a copy of the portion of the partnership or LLC agreement displaying the partnership's name, employer identification number (EIN) and the applicant's name and signature" (IRS, New ITIN Acceptance Agent Program Changes).

And the other side of the rule: if you have an SSN, or are eligible for one, do not file Form W-7. If you are issued an SSN later, stop using the ITIN and use the SSN instead.

What an ITIN does and does not do

This is the question that matters most before you apply, so here is the IRS's own answer, word for word: "The ITIN is for federal tax purposes only... An ITIN doesn't entitle you to social security benefits and doesn't change your immigration status or your right to work in the United States." One further limit worth knowing in advance: a return filed with an ITIN is not eligible for the Earned Income Credit.

The documents the IRS accepts

There are 13 acceptable documents, and this is where applications are lost. Two rules matter more than the list:

• The passport is the only stand-alone document. A valid passport — original, or a copy certified by the issuing agency — proves identity and foreign status by itself. Anything else means two documents, one for each.
• A photocopy is not enough, and neither is a notarized copy. The IRS takes originals, or copies certified by the issuing agency with its stamped seal. A copy certified by a Notary Public is a different thing and comes back.

Everything you send has to be current — not expired on the day the application goes in.

You do not have to mail your passport

Applying by mail means your original document travels to the IRS and comes back to the address written on your Form W-7 — and if it has not arrived in 60 days, you call and ask. There are two ways around that. An IRS Certifying Acceptance Agent and an IRS Taxpayer Assistance Center can both "authenticate most supporting documents" and "return authenticated documents at the end of the appointment" (IRS, How to apply for an ITIN). Their limits differ, and the difference matters if dependents are on your application: a Certifying Acceptance Agent "can't authenticate foreign military ID cards or documents for dependents except passports and birth certificates," while a Taxpayer Assistance Center can authenticate everything except school and medical records for dependents.

How long an ITIN takes

The IRS asks you to "allow 7 weeks" to be notified of the outcome, and adds that "it can take 9-11 weeks if it's tax season (January 15 to April 30) or if you applied from overseas."

A first-time W-7 is attached to the front of your tax return and filed by that return's due date, so the ITIN clock and the filing clock are the same clock. And you cannot e-file using an ITIN in the calendar year the number is assigned: the first return goes on paper.

Renewing an ITIN that has expired

An ITIN you stop using goes stale. If it "wasn't included on at least one U.S. federal tax return for the last 3 consecutive tax years, it expires on December 31 of the third consecutive tax year, and must be renewed before being used again."

Filing with an expired ITIN does not stop your return from reaching the IRS, but the cost is more than time. In the IRS's own words: "There may be a delay in processing your return. You may not be able to claim certain credits unless your ITIN is renewed. This may result in a reduced refund or penalties and interest." (IRS, ITIN Expiration FAQs) Credits you were entitled to can be denied and the refund cut, not merely postponed, and interest can run on top. If you have not filed in a few years, check the number before the season starts.

Why file this with an Enrolled Agent

An Enrolled Agent is licensed by the IRS and holds, in the IRS's words, "unlimited practice rights": no restriction on which taxpayers they represent, what matters they handle, or which IRS office they appear before. If your application is rejected, the difference is whether the person who prepared it can speak to the IRS for you — the same reason clients come to us for representation before the IRS.

We work in both languages, and so does the IRS: if you would rather receive your correspondence in Spanish, the application is filed on Form W-7(SP). If the ITIN is for a business — a foreign owner, a partner, a new company — you will likely need an EIN as well, and possibly incorporation in Florida. Once the number exists, it is used every year on your personal tax return.

Start your ITIN application in Coral Springs

Bring your passport and we will go through it with you, and tell you exactly how it gets certified without leaving your hands. If you do not have one, call first and we will tell you which two documents to bring. We are at 1700 N University Dr STE 210, Coral Springs, and the first consultation is free.