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Understanding the ITIN

Our certified agents at Personalized Bookkeeping & Tax Services can verify your identification and supporting documents to help you apply for or renew your ITIN.

ITIN Renewals

All ITINs not used on a federal income tax return at least once for tax years 2019, 2020, or 2022 will expire on December 31, 2023. Additionally, all ITINs with middle digits 88 (For example: 9NN-88-NNNN) will expire at the end of this year. Those with middle digits 90, 91, 92, 94, 95, 96, 97, 98 or 99, that were assigned before 2013 and have not already been renewed, will also expire at the end of this year.

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. ITINs are issued to individuals who are required to file United States tax returns, but who are not eligible to obtain a Social Security Number (SSN).

Donna Kalinowski Blackwell and Personalized Bookkeeping & Tax Services can help you obtain an ITIN.

Do I Need an ITIN?

  • You need an ITIN if you do not have a Social Security Number (SSN) and are not eligible to obtain one, and

  • You are required to furnish a federal tax identification number or file a federal tax return, and

  • You are in one of the following categories:

    • Nonresident alien who is required to file a U.S. tax return

    • U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return

    • Dependent or spouse of a U.S. citizen/resident alien

    • Dependent or spouse of a nonresident alien visa holder

    • Nonresident alien claiming a tax treaty benefit

    • Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception

    • Nonresident alien who works as a subcontractor (1099)


ITIN Limitations

An ITIN does not authorize you to work in the U.S., provide eligibility for Social Security benefits or quality a dependent for Earned Income Tax Credit.

How Do I Apply for an ITIN?

In Person:

Apply for an ITIN in-person using an IRS-authorized Certifying Acceptance Agent. Personalized Bookkeeping & Tax Services, Inc. is authorized by the IRS to assist you with this process. Call or contact us for additional information.

This option will allow you to present your proof of identity and documents in person rather than having to mail them.

When Should I Apply for an ITIN?

You can apply for an ITIN any time during the year when you have a filing or reporting requirement. You should complete Form W-7 when you are ready to file your federal income tax return by the return’s due date to avoid owing interest and/or penalties.

For more information please give us a call at (615) 773-2736.

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