Individuals who are required to file tax returns in the United States include temporary and permanent residents living in the U.S., as well as dependents or the spouse of a U.S. citizen, a permanent resident alien, etc.
To apply for an ITIN, you must complete the W-7 form. The W-7 form is only filled out if the Social Security Administration informs you that a Social Security Number (SSN) cannot be issued to you. This is important because, by law, an individual cannot possess both an ITIN and an SSN simultaneously. When submitting the W-7 form, you must attach your most recent federal tax return and certified documents that prove the identity of a non-resident taxpayer. You can apply for an ITIN with the assistance of our GFLO Consultancy experts or do it independently on the IRS website.
The average processing time for ITIN issuance is approximately 8 weeks. After this period, you will receive a letter from the IRS with your assigned ITIN, which will be valid for 5 years from the date of issuance and can be renewed when necessary.