Legal Resources & Guides

The ITIN (Individual Taxpayer Identification Number) – Ultimate Guide

Immigration Law Attorney Martha L. Arias - The ITIN (Individual Taxpayer Identification Number)

In the recent publication by the American Immigration Lawyers Association (AILA) on “Understanding the Individual Taxpayer Identification Number (ITIN)”, it elucidates the significance of ITINs issued by the IRS for individuals ineligible for a Social Security Number (SSN) yet require a U.S. taxpayer identification number.

Particularly crucial for foreign nationals navigating U.S. immigration processes, ITINs facilitate tax compliance and are essential for various financial activities, such as opening a U.S. bank account.

However, the article warns against ITIN-related scams, clarifying that ITINs do not authorize employment, Social Security benefits, or confer legal immigration status. The eligibility criteria for obtaining an ITIN are detailed, encompassing nonresident and resident foreign individuals, dependents, and those claiming treaty benefits. Application procedures, including Form W-7 submission either by mail, in person, or through IRS-certified agents, are outlined.

Furthermore, the article underscores the expiration of ITINs after three consecutive years of non-use and directs readers to the IRS website or their legal counsel for further guidance. Lastly, it emphasizes that the information provided serves as general guidance and recommends consulting a licensed attorney for specific legal advice.

About Martha Arias

Immigration Attorney, Martha Liliana Arias, Esq. is the founder and sole owner of Arias Villa Law, a full-service immigration law firm located in Miami, FL. Martha has been exclusively and successfully practicing U.S. immigration law for almost two decades; she has relevant experience with removal defense cases, USCIS and NVC cases, and business visas, particularly EB-5 investor visas.

Leave a Reply

Your email address will not be published. Required fields are marked *