Top 10 Answers to Frequently Asked ITIN Application Questions – IRS Form W-7

Generally speaking the most common answers to ITIN questions I have been getting recently regarding IRS Form W-7 are as follows:

1. If you have a VISA that is valid for employment and you will be employed in the U.S., you should first apply for a SSN with the Social Security Administration (SSA).
2. You are not eligible for an ITIN if you are eligible to obtain a SSN.
3. If you are unable to obtain a SSN after completing Form SS-5, a denial letter from the SSA generally must be attached to your Form W-7 or your ITIN application will be rejected.
4. However you are exempt from submitting a letter of denial in obtaining a Social Security Number if you are either receiving honoraria payments (be sure to get an acknowledgment letter in these regards from your school’s appropriate official) or are a non-employed student on a F-1, J-1 or M-1 visa studying in the U.S.
5. If your request for an Adoption Taxpayer Identification Number (ATIN) was denied your dependent may be eligible for an ITIN. This can get complicated fast.
6. If you live abroad and are requesting an ITIN for a foreign child who has been adopted or legally placed in your home pending adoption, remember to include a copy of the legal documents evidencing your relationship to the child.
7. When it comes to ITINs for dependents only IRS employees serving as certifying acceptance agents are empowered to evaluate your dependent’s passport on the spot and immediately return the passport.
8. All other Certifying Acceptance Agents NOT employed with the IRS are contractually obligated to mail in your dependent’s passport to the IRS and it can take up to 60 days for the IRS to return the passport.
9. If you do not receive your original documents within 65 days of mailing to the IRS call 1-800-908-9982 (U.S. only) or for international, call 1-267-941-1000 (this is not a toll free number)
10. If you receive a Social Security Number (SSN), after you have an ITIN you must use the SSN for tax purposes and discontinue using your ITIN. It is your responsibility to notify the IRS and instruct them to combine all of your tax records under your SSN. You accomplish this either in person at an IRS office or writing a letter explaining that you have now been assigned a SSN and want your tax records combined. Include your complete name, mailing address, and ITIN along with a copy of your social security card and a copy of the CP 565, Notice of ITIN Assignment, if available. Send your letter to:Internal Revenue Service
    Austin, TX 73301-0057