How often do you need to renew your ITIN? Your ITIN remains valid as long as it's used at least once every three years for filing US taxes. Without usage for three consecutive years, it expires on December 31 of the third year.
From PUB 4012: Creating an ITIN in Taxslayer
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I often get asked why someone who does not have a Social Security number, is here illegally, is working under the table for cash or with a 'fake' Social Security number would even want to file taxes. Here is why:
Filing a tax return even without a Social Security number reflects a commitment to civic responsibility and adherence to legal obligations. It demonstrates a person's desire to contribute to the community and uphold the integrity of the tax system. By reporting income and paying taxes, individuals support public services such as education, healthcare, and infrastructure, which benefit society as a whole. Additionally, fulfilling tax responsibilities can be a step towards legal compliance and can potentially assist in future applications for legal residency or work authorization. (though I have helped many who say they will not be applying for citizenship but want to do the right thing) This act of filing taxes, despite the lack of a Social Security number, underscores the individual's dedication to doing the right thing and playing their part in maintaining the societal structure. After the ITIN application is done:
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So what should the taxpayer do if they are issued a Social Security Number in the future?
**Remember-- the ITIN and SSN are like account numbers** Once someone who used to have an ITIN is issued a Social Security Number, they MUST write a letter to the IRS and ask that they connect their 2 accounts, so all the records of income they have earned and reported and all the taxes they have paid into Social Security and Medicare can be applied to their Social Security Number. **DO NOT ASSUME THE IRS WILL DO THIS FOR YOU**THIS IS HOW YOU TELL SOCIAL SECURITY ADMINISTRATION AS WELL** From IRS.gov: Please notify us that you have obtained an SSN and no longer need the ITIN by visiting a local IRS office or writing a letter explaining that you have now been assigned an SSN and want your tax records combined. If you write a letter, include:
Send your letter to: Internal Revenue Service, Austin, TX 73301-0057. |
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Client has family in Mexico or Canada and is wanting to know how they can get ITINs for their kids/spouse, etc? Here is a little information to consider.
--For migrant workers from Mexico-- who are here 'temporarily' for work-- and have a dependent or parent that qualifies them for Head of Household...
Tax residency is determined by the substantial presence test—IRC Section 7703(b). . In cases where taxpayers are U.S. tax residents under IRC §7701(b()3), but whose households are in Mexico, the taxpayers have the right to use the head of household filing status. The time the taxpayer spends in the United States a temporary absence. The concept of temporary absence applies equally to both taxpayers and dependents. Temporary guest workers from Canada or Mexico who file tax returns as U.S. residents are in the U.S. at a temporary workplace, as defined by Revenue Ruling 99-7: “If employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary in the absence of facts and circumstances indicating otherwise.” In the case of guest workers, employment at the work location is limited by the terms of the VISA. For H-2A/B workers it is, with few exceptions, the visa is less than one year, after which the worker is required to leave the U.S. and return to his or her home country.
The main home of these taxpayers in in their home country, not the United States. Thus, if they meet the requirements for filing head of household by providing more than ½ the cost of maintaining said home for the year, and if they have an head of household qualifying relative, they are entitled to file as head of household and ITINs should be issued to their head-of-household qualifying dependents. These dependents qualify the taxpayer for an allowable tax benefit.
The code and Treasury Regs which defined qualifying relatives for claiming head of household filing status also state that if the qualifying relative is a child, the qualifying relative need not be the taxpayers dependent. This appears to open the door for single and considered unmarried guest workers from any country, not just Canada and Mexico, who are U.S. residents for the year under IRC Section 7703(b), to use the head of household filing status.
--For migrant workers from Mexico-- who are here 'temporarily' for work-- and have a dependent or parent that qualifies them for Head of Household...
Tax residency is determined by the substantial presence test—IRC Section 7703(b). . In cases where taxpayers are U.S. tax residents under IRC §7701(b()3), but whose households are in Mexico, the taxpayers have the right to use the head of household filing status. The time the taxpayer spends in the United States a temporary absence. The concept of temporary absence applies equally to both taxpayers and dependents. Temporary guest workers from Canada or Mexico who file tax returns as U.S. residents are in the U.S. at a temporary workplace, as defined by Revenue Ruling 99-7: “If employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary in the absence of facts and circumstances indicating otherwise.” In the case of guest workers, employment at the work location is limited by the terms of the VISA. For H-2A/B workers it is, with few exceptions, the visa is less than one year, after which the worker is required to leave the U.S. and return to his or her home country.
The main home of these taxpayers in in their home country, not the United States. Thus, if they meet the requirements for filing head of household by providing more than ½ the cost of maintaining said home for the year, and if they have an head of household qualifying relative, they are entitled to file as head of household and ITINs should be issued to their head-of-household qualifying dependents. These dependents qualify the taxpayer for an allowable tax benefit.
The code and Treasury Regs which defined qualifying relatives for claiming head of household filing status also state that if the qualifying relative is a child, the qualifying relative need not be the taxpayers dependent. This appears to open the door for single and considered unmarried guest workers from any country, not just Canada and Mexico, who are U.S. residents for the year under IRC Section 7703(b), to use the head of household filing status.
Social Security Numbers for Noncitizens--I wonder about this every year (because I forget) so I waste time searching for it, here I can store the page for future reference: To learn about Social Security Numbers for Noncitizens, Click Here