People who live and work in the United States are required to report income and may be subject to U.S. income taxes regardless of their immigration status. A problem occurs, however, in reporting those earnings to the Internal Revenue Service (IRS) because an individual is required to provide a Social Security Number on federal tax returns. For those individuals who are not eligible to obtain a Social Security Number, the IRS issues an Individual Taxpayer Identification Number (ITIN). The individual must apply for a number; the process is not automatic.
There are three ways to file for an ITIN. First, you may submit an application on your own as part of a tax return that you intend to file. The process is generally as follows:
- Complete Form W-7 and attach it to a tax return at the time of filing.
- Include a complete copy of an acceptable identification document (e.g., foreign passport)
- Send the Form W-7 and the complete tax return to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
If you do not feel comfortable applying your own, you may submit your application through an IRS-approved Acceptance Agent, who can assist you in filing for your ITIN. The IRS maintains a list of current Acceptance Agents throughout the United States. Local options include:
H&R Block Tax Service
3566 Summer Avenue
Memphis, TN 38134
(901) 763-4143Jackson Hewitt Tax Service
4045 American Way
Unit 13
Memphis, TN 38118
(901) 860-8955
You may also go to a local IRS office or Taxpayer Assistance Center for help. The locations of all Taxpayer Assistance Centers are maintained on the IRS’s website. Locations near our office include:
22 N. Front St.
Memphis, TN 38103
Monday-Friday - 8:30 a.m.-4:30 p.m.
(901) 544-3243Nashville
801 Broadway
Nashville, TN 37203
Monday-Friday - 8:30 a.m.-4:30 p.m.
(615) 250-5656
For current information related to ITINs, please visit the IRS link below.
Link: http://www.irs.gov/Individuals/General-ITIN-Information
