BubbleChog

I know I've read on here something about an alternative tax id number for people that don't have or aren't eligible for a SS number but I can't remember what it's called so trying to find it using the search is proving tricky.

Please help!

Owen778

ITIN

BubbleChog

Thank you. I was thinking it was NITIN so I was close!

Lx

Cook_County

Here is a list of IRS approved Acceptance Agents who can help with ITIN applications:
Acceptance Agents- United Kingdom

JAJ

It's "and" rather than "or". In other words, you cannot choose to get an ITIN instead of a Social Security Number, if eligible for a SSN.

And a person who was previously issued a SSN must continue to use it for tax purposes, even if that person would not be eligible for one now. The SSN is valid for life.

Cook_County

Conversely, ITINs now expire if not used on US tax returns; so now have to be used once every five years.

JAJ

It also looks like ITINs issued before 2013 will expire if unused. This is different from the previous policy.
Unused ITINS to Expire After Five Years; New Uniform Policy Eases Burden on Taxpayers, Protects ITIN Integrity

The IRS have not said that if someone has an expired ITIN and re-applies, whether they will get a new number or simply re-activate the old number. One would assume that the existing number would be re-activated but that is not certain.

sherbert

From the website:

"How do I apply for an ITIN?
Use the latest revision of Form W-7, Application for IRS Individual Taxpayer Identification Number to apply. 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."

Is there any reason why I should apply for an ITIN BEFORE I need to file taxes?

Someone told me that you can use the ITIN as a 'surrogate' SSN number and that no one would know that it wasn't an SS number (i.e. to use on driving license/health insurance forms). Sounds a bit dodgy to me. Anyone shed any light on this?

Also, do you have to file every year? My OH (H1b) has some sort of tax waiver in place for his first 2 years here (due to a treaty with his home country - he is not British). Do we still have to file for those first two years?

Pulaski

Is this just a hypothetical question, or are you talking about foe yourself, because if so, JAJ's advice applies. If you're eligible for a SSN, that is what you must get.

JAJ

You don't have the option to do that, unless you fall into one of the exemptions noted in form W-7.

An ITIN always begins with 9, while a Social Security Number never begins with 9. So the two should not be confused. For more details.
General ITIN Information

An ITIN can only be used in place of an SSN if the form specifically allows it. It is not possible to use an ITIN to get a driving licence, however most states will accept a letter from the Social Security Administration denying eligibility for a SSN.


Without knowing specific details, the standard answer is that a. if U.S. resident or with taxable U.S. source income, a person must normally file, and b. if there are specific tax treaty benefits, they usually need to be claimed as part of the tax return. Also note c. that some states may not accept these tax treaty claims for State income tax purposes. That said, there are some cases where presence in the U.S. on a qualifying non-immigrant status does not count as U.S. residence, however there may still be a requirement to file based on U.S. sourced income. Most of these exceptions do not include H-1B holders, however.

He needs to have more details on his tax status than "some sort of tax waiver".

BubbleChog

It was a hypothetical - I've had my SS number since not long after I arrived back in 2011

Steve_

So it's only taken the IRS er... many years to copy the policy the CRA uses for SINs.

sherbert

FYI: My accountant just told me I don't need an ITIN to file my 'taxes' (together with my OH), which is great because I never applied for one. He said all that's necessary for H4 holders is your name.

Phyzz

I was advised that in order to be able to claim deductions for my wife and children they would need to have ITINs. (They are here as H4 holders)

If they are not being claimed for then no need for an ITIN.

sherbert

How can you claim deductions for them if they do not have any income?