ITIN Number in Utah

Some Utah residents need an Individual Taxpayer Identification Number, or ITIN, to file federal taxes when they do not have a Social Security number. But the application process and what the number does and doesn't authorize are widely misunderstood.

The IRS issues an ITIN, a nine-digit number, to people who have a federal tax purpose but are not eligible for a Social Security number. An ITIN is for federal tax purposes only. It is not a work permit, it does not provide or change immigration status, and it does not qualify the holder for Social Security benefits or the Earned Income Tax Credit. IRS Form W-7 is the application, and it is generally submitted with a federal tax return, unless an exception applies. Each family member who needs a number files a separate Form W-7.

Three Ways to Apply

1. By mail: Mail the completed Form W-7, the tax return, and original or certified copies of the supporting documents (proof of identity and foreign status) to the IRS ITIN Operation in Austin, Texas. The IRS returns original documents, but they are out of the applicant's hands while the application is processed.
2. Through an Acceptance Agent or Certifying Acceptance Agent: These are individuals, businesses or organizations authorized by the IRS to help applicants, and they usually charge a fee. An Acceptance Agent helps complete Form W-7 and mails the package but cannot authenticate all documents, so originals may still go to the IRS. A Certifying Acceptance Agent can authenticate most supporting documents and return them to the applicant on the spot. The IRS publishes a list of acceptance agents in Utah on IRS.gov.
3. In person at an IRS Taxpayer Assistance Center: In Utah, the IRS lists offices in Salt Lake City and Ogden that offer ITIN services. These centers work by appointment only, and the IRS warns that getting one may take several weeks. Staff can review Form W-7 and authenticate the documents of applicants who appear in person, except school and medical records for dependents. This option is free, as are Volunteer Income Tax Assistance (VITA) sites that offer ITIN services.

To avoid mailing original documents, use a Certifying Acceptance Agent or visit a Taxpayer Assistance Center. The IRS asks applicants to allow 7 weeks to hear about the application, or 9 to 11 weeks during tax season or when an application is mailed from overseas.

Expiration and Renewal

An ITIN that is not used on a federal tax return for three consecutive tax years expires on December 31 after the third tax year of non-use. An expired ITIN must be renewed only if it will be included on a federal tax return; renewal uses the same Form W-7 with original or certified identity documents. Filing with an expired ITIN can delay processing and may keep the filer from claiming certain credits.

Why the ITIN Matters in Utah

Utah's Driver License Division accepts an ITIN issued by the IRS, or an IRS letter verifying it, as the tax identification number for a Driving Privilege Card when the applicant is not eligible for a Social Security number. An applicant without a Social Security number therefore needs the ITIN before applying for the card.

Rules and document lists can change, so check the IRS ITIN pages before applying. For questions about a specific tax situation, a VITA site, a Low Income Taxpayer Clinic or a qualified tax professional is the right helper; a notario is not.