Harder ITIN cases: dependents, applicants abroad and renewals
IRS rules for ITIN cases that need extra documents or steps: dependents who must prove US residency, applicants outside the US, expired ITINs and the switch to a Social Security number.
Start the courseAbout this course
- Level
- Specialist
- Access
- Membership, $499.00 a year
- Time
- 1 h 10 min
- Lessons
- 4
- Pass mark
- 80%
- Exam attempts
- 3
- Certificate valid for
- 1 year
What you will learn
- Apply the IRS rules for dependents: documents a certifying acceptance agent can authenticate, proof of US residency and the photo exception.
- Plan an application from outside the US: routes, timing, the treaty country on line 3 and how to call the IRS.
- Decide when an expired ITIN must be renewed, and complete the renewal fields on Form W-7.
- Handle notices, the return of documents and the switch from an ITIN to a Social Security number.
Lessons
Questions
Do I need to renew an ITIN that appears only on a Form 1099?
No. The IRS says expired ITINs may continue to be used on information returns. You must renew an expired ITIN if it will be included on a US federal tax return.
Can I get an ITIN without a trip to the US?
Yes. You can mail your package to the IRS ITIN Operation in Austin, Texas, or use an IRS-approved acceptance agent in your country. Taxpayer Assistance Centers are only in the US.
Is this certificate a professional qualification?
No. It is a certificate of completion from this site. It records that you passed the exam. It is not a licence and it is not an IRS approval.
