ITIN

ITINs help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers.

The Internal Revenue Service (IRS) first started issuing ITINs in 1996. They were introduced because residents and nonresidents without SSNs were unable to file and pay federal taxes, even when they were required to do so by law.  Further, taxpayers without a unique identifying number were not identifiable and consequently were unable to receive tax returns, which created a number of administrative issues for the IRS.

Over 10 millions ITINs have been issued since its inception and millions of taxpayers file taxes each year using their ITIN.  While most ITIN filers likely are undocumented workers, many are nonresidents who have federal tax filing responsibilities and who are unable to acquire an SSN. Such filers include dependents and spouses of people legally authorized to work in the United States, nonresidents living outside of the United States who have federal filing obligations from U.S.-based investments or businesses, as well as some international students, professors, and researchers.

At Paz Tax, LLC we will be able to confirm your requirement for an ITIN and help you through the process of applying for one.  As a Certifying Acceptance Agent we will certify your original documents so you don't have to send them to the IRS.  In cases where a tax return is also required with the W-7 application package, we can assist by preparing your tax return and ensuring that you pay the correct amount of tax that is owed.

Individual Taxpayer Identification Number

What is an ITIN? What is an ITIN used for? Do I need an ITIN? Do I need to renew my ITIN? Expired in 2020 Expired in Prior Years How to apply or renew Why use a CAA over an AA?

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).

What is an ITIN used for?

IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting.

An ITIN  does not :

    • Authorize work in the U.S.
    • Provide eligibility for Social Security benefits
    • Qualify a dependent for Earned Income Tax Credit Purposes

Do I need an ITIN?

You may need an ITIN, if the following applies:

  1. You have earned income in the U.S.

  2. You do not have an SSN and are not eligible to obtain one, and

  3. You have a requirement to furnish a federal tax identification number or file a federal tax return, and

  4. You are in one of the following categories:

    • Nonresident alien who is required to file a U.S. tax return

    • U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return

    • Dependent or spouse of a U.S. citizen/resident alien

    • Dependent or spouse of a nonresident alien visa holder

    • Nonresident alien claiming a tax treaty benefit

    • Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception

Do I need to renew my ITIN?

If you need to file a tax return in 2021 and your ITIN has expired or will expire before you file in 2021, IRS recommends you submit your renewal application now to prevent potential delays in the processing of your return.

If you use an expired ITIN on a U.S. tax return, it will be processed and treated as timely filed, but without any exemptions and/or credits claimed and no refund will be paid at that time. You will receive a notice explaining the delay in any refund and that the ITIN has expired.

Expired in 2020

ITINs that expired on December 31, 2020.  

You may need to renew if:

  • Your ITIN was not used on a federal tax return at least once in the last three years;

    • for tax years 2019, 2018, or 2017.

  • If ITIN was issued before 2013 and has middle digits of 88, 90, 91, 92, 94, 95, 96, 97, 98 or 99

    • Example: (9XX-88-XXXX)

Expired in Prior Years

Renew if the ITIN has never been renewed and has middle digits: 

Example: (9XX-83-XXXX)

  • Expired December 31, 2019:  83, 84, 85, 86, 87 

  • Expired December 31, 2018: 73, 74, 75, 76, 77, 81, 82 

  • Expired December 31, 2017:  70, 71, 72, 80

  • Expired December 31, 2016: 78, 79

How to apply or renew

 There are three ways taxpayers can submit their Form W-7 application package. They can:

  1. Mail their Form W-7 and original identification documents or copies certified by the agency that issued them to the IRS address listed on the form instructions. The IRS will review the identification documents and return them within 60 days.

  2. Use one of the many Certified Acceptance Agents (CAAs) authorized by the IRS to help them apply for an ITIN. CAAs can certify all identification documents for primary and secondary taxpayers as well as passports and birth certificates for dependents. This saves taxpayers from mailing original documents to the IRS, or

  3. Call and make an appointment at a designated IRS Taxpayer Assistance Center

Why use a CAA over an AA?

Both an IRS Certifying Acceptance Agent (CAA) and an Acceptance Agent (AA) help eligible individuals to apply for an IRS ITIN number.  However, there are two main differences that make it much more convenient to utilize the services of a CAA as compared to the services of an AA.

  1. A CAA can certify an applicant’s identification documents whereas an AA cannot. Individuals applying through an Acceptance Agent must either submit their original identification documents, or submit a copy certified by the issuing agency,

  2. A CAA can receive the IRS ITIN number whereas an Acceptance Agent cannot.

You don't have to send original identity documents when applying for an ITIN with Paz Tax.


As a CAA, we are able to certify to the IRS that an application is complete and verify that the original identity documents are authentic, so you don't have submit original documents to the IRS. 

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