In general, an ITIN comes into play if you can’t obtain a Social Security Number. An Individual Taxpayer Identification Number (ITIN) is a United States tax processing number issued by the Internal Revenue Service (IRS). Complete our user-friendly online ITIN Application Assistant in just 3 simple steps, to safely and securely get an ITIN Number for your business needs. An ITIN is a tax processing number that is issued by the IRS for individuals who are not eligible for an SSN, such as a foreign national or nonresident alien, but are required to file certain federal tax or information returns. A 1099 is for an independent contractor and again you can give a 1099 using an ITIN on the document. While both an ITIN and a Social Security Number are used to identify a taxpayer when filing taxes, there are significant differences between the two. Applicants can get help with the ITIN process by calling the IRS at 1-800-829-1040. ITINs are formatted similar to an SSN but begin with the number 9 and have the number 7 or 8 as the fourth digit. If he is an EMPLOYEE, he would get a W-2, you are not supposed to give a 1099 to an employee, you are supposed to withhold all proper employment taxes on the employee and you can use the ITIN number for the W-2. New Member ‎June 4, 2019 1:51 PM. I am going to perform a job and my employer ask me a W9. I can't efile the w-2 with an ITIN. Which form is used? Related Topics: Immigration Law Tax Law. What type of documentation is required when applying for an ITIN? Box a "Employee's social security number" on the W2 (if visible in View) remains blank and the return generates EF message 5709 to prevent e-filing. Mark as New; Bookmark; Subscribe; Subscribe to RSS Feed; Permalink; … As mentioned above, an EIN is used by the IRS to identify a business, such as an LLC. 1 Lawyer Answer Frank Huerta Jr. If someone’s ITIN needs to be renewed, but they receive a new Social Security number, they no longer need to renew their ITIN. To which IRS office is it sent? An ITIN number is commonly used for non-resident and undocumented taxpayers, and their spouses and children. An ITIN is only available to resident and nonresident aliens who are not eligible for U.S. employment and need identification for other tax purposes. If you are NOT eligible for an SSN, you can apply for an ITIN. It is a nine-digit number beginning with the number “9”, has a range of numbers from "50" to "65", "70" to "88", “90” to “92” and “94” to “99” for the fourth and fifth digits and is formatted like a SSN (i.e. In order to legally work in the US, you must apply for a SSN by filling Form SS-5, Application for a Social Security Number. You can only use your Social Security Number (SSN) for the W-2 form. Who Can Qualify for an ITIN? Social Security Number Basics No, you cannot use an ARN on your tax return. Who needs to apply for an ITIN? The employee doesn't have a SS #. ITINs are nine-digit numbers that always begin with the number “9” and should never be used by employers as evidence of work authorization. All ITINs issued before 2013 with middle digits between 83-87 (e.g., 9XX-84-XXXX) will also expire on Dec. 31, 2019. RESOLUTION. But you can no longer use it if you eventually receive an SSN, and you must use it … I can enter a "dummy" SSN for the employee, and use it most of the year, but I cannot correct it before processing W2s because QBO won't let me use the corrected number for this employee. In an individual return, the program does not use a taxpayer’s or spouse's ITIN from screen 1 as the default for Box a on a corresponding W-2. Should they just put the ITIN in and send it by mail? Therefore your husband's option is to wait until the SSN is issued before filing your joint return. I cannot leave the employee's information screen after correcting the number, to process W2s, since the number I enter for him is not accepted by QBO. It is a 9-digit number, beginning with the number "9;' formatted like an SSN (NNN-NN-NNN) with the fourth and fifth digits ranging from 70-80. My employee has an ITIN. How does an eligible employee apply for a SSN? While the ITIN does not satisfy the requirements for employment verification or tax filing purposes, an ITIN can be used by the spouse of a non-resident alien on the spouse’s tax return application. The ITIN is not the same as a Social Security number and cannot be used for anything other than tax purposes. An ITIN (Individual Taxpayer Identification Number) cannot be used to file paper or electronic W-2 forms. 1 Reply Highlighted. While illegal immigrants can use ITIN to file tax returns, it does not authorize individuals to work in the US. Go to: Who qualifies for a Social Security Number? An ITIN is assigned to an individual who does not have and who is not eligible for a SSN. EINs can be obtained from the Internal Revenue Service by following the instructions in IRS Publication 1635, Understanding Your EIN. If you have an ITIN but have not used it on a federal tax return at least once in the past three years, it will expire on Dec. 31, 2019. Since you probably ARE eligible for an SSN, you can't get an ITIN. You can apply for an Individual Taxpayer ID Number (ITIN) by completing IRS Form W-7 and mailing it to the IRS, or you can apply in person. Answered 2 years ago. Your ITIN will expire after a few years if you don’t use it, but you can also renew it with Form W-7. I went to prepare the employee's W-2 and noticed the # provided by the employee is an ITIN and not a SS #. ITIN stands for Individual Taxpayer ID Number and is used by people who must file a US tax return, but are not eligible to get an SSN (Social Security Number). Can I use My ITIN number to fill a W9 if I am not a legal resident of the US? After you’re assigned an ITIN number, you don’t have to reapply every year. Do not ask for an ITIN if you are a citizen, permanent resident, or authorized to work in the United States. Hello, I would like to use my worker's ITIN number to issue a 1099. What Is an ITIN? The client's spouse has a valid SSN and also W-2 income. To renew an ITIN, the individual must file Form W-7 and check the box marked “Renew an Existing ITIN.” Can employees use ITINs? If your ITIN request is approved, you’ll receive a letter with your new number, usually within seven weeks. Ask questions, get answers, and join our large community of tax professionals. I put the information as it is on the W2s. The question will be, how is supposed to be done for this scenario? HelenaC. Topics: TurboTax Self Employed Online; 0 1 3,094 Reply. They must fill out Form SS-5 and provide original documents proving their identity, immigration status, and age. This is for the same client. The ITIN is only available to individuals who cannot get a Social Security Number (SSN). You can identify an ITIN because it is a 9-digit number, beginning with the number "9" and is formatted like an SSN (NNN-NN-NNN). An ATIN is an Adoption Taxpayer Identification Number issued by the IRS and can be used as a TIN. My software flagged the entry as invalid. Use of ITIN constitutes fraud. Hi, the only way an ITIN can be obtained is by attaching form W7 (ITIN application) with your first US tax filing (1040-NR) ... Hi Eddie, it depends on whether you will receive a W2 slip or other US slip from the US company reporting the stock option benefit that is taxable to you. Can I use this to file their W-2 form? If that comes in before April 17th, no problem. An applicant with a deactivated ITIN can reapply using the same Form W-7. Fill out the ITIN application, IRS Form W-7, which is pretty basic compared to other tax forms. An ITIN is used solely for purposes of reporting to the IRS, including filing federal income tax returns. Individuals who are not dependents and who use a Certified Acceptance Agent (CAA) can apply for an ITIN and retain their original documents (they do not have to mail their passports and other original documents to the IRS). What should the employer do with regard to filing the W2's for 2009. You or your candidate can access a copy of Form SS-5 from the SSA’s website. Please help, someone. He has worked for me over 15 years and I'm worried that this could put them on the radar possibly causing an audit on my end or future problems for him and his family. You can also visit a Taxpayer Assistance Center or an Acceptance Agent in your area, to apply in person. Per the IRS, you cannot hire employees unless they have Social Security Numbers. Employees can apply for a Social Security card for free. To apply for an Employer Id Number (EIN), use one of these four easy application methods, including an online application. 9XX-7X-XXXX). In many cases, tax forms are the same whether you have an ITIN or SSN. ITINs are used exclusively for tax purposes in order to identify and process the individual tax returns.