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IRS Issued Identification Numbers

IRS Issued Identification Numbers

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IRS Issued Identification Numbers

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  1. IRS Issued Identification Numbers Pub 4012 Tab L Pub 4491 Page 18 NTTC Training – 2013

  2. IRS Issued Identification Numbers • ITIN – Individual Taxpayer Identification Number • ATIN – Adoption Taxpayer Identification Number • Used in place of social security number NTTC Training – 2013

  3. ITIN • IRS issues ITIN to individual who must have U.S. taxpayer identification number • Do not have, and are not eligible to get, Social Security Number (SSN) • ITINs are issued regardless of immigration status • ITIN is tax identification number for IRS only • ITIN is not a form of identification NTTC Training – 2013

  4. To Obtain an ITIN • Client completes W-7 application (W-7S for Spanish language preference) • Attaches required documents proving identity • Files with tax return • Tax return cannot be e-filed • Client can also walk documents into IRS Taxpayer Assistance Center or authorized Acceptance Agent NTTC Training – 2013

  5. ITIN • IRS processing time 6 weeks (or more) • Newly issued ITINs expire after 5 years • Once gets SSN • Taxpayer should notify IRS • Will combine tax records under new SSN NTTC Training – 2013

  6. ITIN • Starts with a 9 • Middle 2 digits are within certain numeric range set by IRS • TaxWise identifies an ITIN when it is entered NTTC Training – 2013

  7. Taxpayer with ITIN • Verify ITIN • IRS ITIN letter or • ITIN card • ITIN returns can be e-filed • Taxpayer and/or spouse ITIN NTTC Training – 2013

  8. With ITIN • Can claim dependency exemption for dependents • Can claim child tax credit/additional child tax credit • Can claim child/dependent care credit • Cannot claim earned income credit • If obtain SSN within 3 years, can amend NTTC Training – 2013

  9. ITIN • Taxpayer may be using a SSN that is not their own • W-2 may reflect that bad SSN • Do not change any info on W-2 • On W-2 input, enter SSN as on W-2 NTTC Training – 2013

  10. ITIN • TaxWise recognizes ITIN • Checks W-2 ITIN box and makes required input field red NTTC Training – 2013

  11. ITIN • If no SSN nor ITIN for Taxpayer • Use “Apply for ITIN” option • Complete return • Cannot be e-filed NTTC Training – 2013

  12. ITIN • No SSN and no ITIN for spouse or dependent(s) • Need to create temporary identification number(s) • See Pub 4012 Page L-3 NTTC Training – 2013

  13. ATIN • Taxpayers need ATIN for their adoptive child if • In process of adopting child • Unable to get SSN for any reason • Able to claim child as dependent, or • Able to claim child and dependent care credit NTTC Training – 2013

  14. ATIN • Client submits Form W-7A with copies of required documents to IRS • IRS issues ATIN for child if • Final domestic adoption is pending, and • Adopting taxpayers do not have child’s SSN • Mailed to IRS, 4 – 8 weeks to process NTTC Training – 2013

  15. ATIN • When the adoption becomes final • Adopting parents obtain SSN for child AND • Notify IRS of new SSN • IRS will deactivate ATIN • IRS will deactivate ATIN automatically after two years • Extension can be requested if adoption not yet final NTTC Training – 2013

  16. ATIN • Taxpayer should complete W-7A process • Taxpayer brings ATIN letter from IRS NTTC Training – 2013

  17. Child with ATIN • Can claim dependency exemption • Can claim child or dependent care credit • Can claim child tax credit/additional child tax credit • Can claim adoption credit – out of scope NTTC Training – 2013

  18. Child with ATIN • Cannot claim Earned Income Credit with ATIN • Can claim EIC with other qualifying children who have SSNs • Can amend when get SSN for adopted child NTTC Training – 2013

  19. ATIN • Like an ITIN, nine-digit ATIN begins with number 9 • Use ATIN on return wherever child’s social security number is requested NTTC Training – 2013

  20. Taxpayer Summary – ITIN/ATIN • Provide taxpayer copy of W-7 form and instructions if they have to complete • Remind taxpayer of expiration date • Need to reapply or extend? • Remind taxpayer of ability to amend when they get SSNs NTTC Training – 2013

  21. IRS Issued Identification Numbers Questions? Comments… NTTC Training – 2013