ITIN_INFO
In order to file US taxes, a person must have a taxpayer identification number.
For those who are citizens or are allowed to work here legally, that
number is the social security number. But if a person does not have a SS
# and is not eligible to obtain one, that person must obtain an Individual
Taxpayer Identification Number (ITIN). This requires filling out a Form
(W-7) and presenting original or certified copies of proof of identity (must
have photograph if applicant is 14 or older) and proof of foreign status.
A current passport can be both. All documents must be current if
they are the type which can expire (Birth certificates, which can be used for
proof of foreign status, do not expire). Parents or guardians can apply
on behalf of children. The documents presented must establish the
relationship between parent and child. (Typically a birth
certificate is used for this.)
The application must contain a completed and signed tax return, with the applicant's SS# space left blank. (Most tax software won't work if you don't put in a Taxpayer ID number. The trick is to use a dummy number (make sure it begins with 9. Only certain ranges of number works, so you may have to experiment. Then, depending on the software, you print the return out and use white-out on the number. (In some packages you can remove the # after the reviews and then print, but I don't think it does that with TurboTax.)
It
gets tricky, because the application must go to Austin, Texas, and most people
don't want to send their driver's license or passport off for 3 or 4 weeks.
There is a way around this, however. You can locate a certifying
acceptance agent (a person authorized by the IRS to inspect original documents
and certify that the copy presented is identical to the original), who can then
send the application and the certified copies to the IRS. IRS Taxpayer
Assistance centers also provide this service. The IRS centers
provide the service for free. The Certifying Acceptance Agents are
permitted to charge for their services. You may also need to prove
ineligibility for Social Security by presenting a denial letter. For those living abroad without access to a Certifying acceptance agent or an IRS office, t he government where you are may have a method of certifying copies of their own documents. Or you could try an American embassy or consulate.
http://www.irs.gov/pub/irs-pdf/p1915.pdf
Publication 1915 - general description of the ITIN program
http://www.irs.gov/Individuals/Acceptance-Agent-Program -
contains lists of Certifying Acceptance Agents
http://www.irs.gov/pub/irs-pdf/iw7.pdf Instructions
for filling out Form -7
http://www.irs.gov/pub/irs-pdf/fw7.pdf
Form W-7 (English)
http://www.irs.gov/pub/irs-pdf/fw7sp.pdf
Form W-7 (Spanish)
http://www.irs.gov/Individuals/International-Taxpayers/Obtaining-an-ITIN-from-Abroad
Hope this is useful.
