IRS ITIN Application Process Flashcards
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Read the first 7 IRS ITIN Application Process flashcards as text
Which IRS form does an applicant use to apply for a new ITIN or to renew an existing one?
Answer: Form W-7
Form W-7 is the Application for IRS Individual Taxpayer Identification Number, used for both new and renewal requests.
Which single document can prove both identity and foreign status without any other supporting document?
Answer: Valid passport
A current passport is the only stand-alone document that establishes both identity and foreign status.
If an applicant does not submit a passport, what is the minimum number of acceptable documents required?
Answer: Two
Without a passport, at least two documents are required, and together they must prove identity and foreign status, with at least one containing a photo.
How must an ITIN number begin?
Answer: With the digit 9
Every ITIN is a nine-digit number that begins with 9.
An ITIN that is not used on a federal tax return for three consecutive tax years expires when?
Answer: On December 31 of the third consecutive year
Under the PATH Act, an ITIN not used on a federal return for three consecutive years expires on December 31 of the third year.
Which statement about what an ITIN provides is correct?
Answer: It is used for federal tax reporting purposes only
An ITIN is issued only for federal tax purposes and does not authorize work, confer immigration status, or provide Social Security benefits.
An ITIN holder later becomes eligible for a Social Security Number. What should they do?
Answer: Obtain the SSN and notify the IRS so the ITIN records can be combined
Once eligible for an SSN, the individual must use it and notify the IRS so tax records under the ITIN are associated with the SSN.