# 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.

- Level: Specialist
- Length: 70 minutes
- Exam questions: 11, pass mark 80%, up to 3 attempts
- Certificate: valid for 12 months

## 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

1. [Dependents and proof of US residency](https://itinagents.fyi/academy/itin-dependents-renewals-and-abroad/dependents-and-us-residency.md) (18 minutes)
2. [Applying from outside the US](https://itinagents.fyi/academy/itin-dependents-renewals-and-abroad/applying-from-outside-the-us.md) (16 minutes)
3. [When an ITIN expires and how to renew it](https://itinagents.fyi/academy/itin-dependents-renewals-and-abroad/expiry-and-renewal.md) (16 minutes)
4. [Notices, records and the switch to an SSN](https://itinagents.fyi/academy/itin-dependents-renewals-and-abroad/notices-records-and-the-switch-to-an-ssn.md) (16 minutes)

## 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.

Also on the [web page](https://itinagents.fyi/academy/itin-dependents-renewals-and-abroad).