IRS Publication 1915
E544053
IRS Publication 1915 is an official IRS document that explains the rules, eligibility, and application procedures for obtaining and using an Individual Taxpayer Identification Number (ITIN).
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
IRS publication
ⓘ
tax guidance document ⓘ |
| abbreviation | Pub. 1915 ⓘ |
| appliesTo |
dependents or spouses of U.S. citizens or resident aliens who are not eligible for a Social Security Number
ⓘ
dependents or spouses of nonresident aliens who are not eligible for a Social Security Number ⓘ nonresident aliens required to file a U.S. tax return ⓘ resident aliens not eligible for a Social Security Number ⓘ |
| availableOn | IRS website NERFINISHED ⓘ |
| clarifies |
that ITINs are for tax processing purposes only
ⓘ
that ITINs are issued regardless of immigration status ⓘ that an Individual Taxpayer Identification Number does not authorize work in the United States ⓘ that an Individual Taxpayer Identification Number does not provide eligibility for Social Security benefits ⓘ that an Individual Taxpayer Identification Number does not provide eligibility for the Earned Income Tax Credit ⓘ |
| countryOfOrigin |
United States of America
ⓘ
surface form:
United States
|
| describes |
Form W-7 application process
ⓘ
acceptable identification documents for ITIN applications ⓘ how to submit supporting identification documents for Form W-7 ⓘ role of Certifying Acceptance Agents in ITIN applications ⓘ use of IRS Taxpayer Assistance Centers for ITIN applications ⓘ where to file Form W-7 ⓘ |
| explains |
application procedures for an Individual Taxpayer Identification Number
ⓘ
circumstances under which an Individual Taxpayer Identification Number may expire ⓘ documentation requirements for an Individual Taxpayer Identification Number ⓘ eligibility requirements for an Individual Taxpayer Identification Number ⓘ how ITINs are used on federal tax returns ⓘ how to correct errors related to an ITIN on a tax return ⓘ how to renew an Individual Taxpayer Identification Number ⓘ how to respond to IRS notices related to ITIN applications ⓘ how to use an Individual Taxpayer Identification Number ⓘ limitations of an Individual Taxpayer Identification Number ⓘ responsibilities of ITIN holders ⓘ rules for obtaining an Individual Taxpayer Identification Number ⓘ when an Individual Taxpayer Identification Number is required ⓘ |
| format | PDF ⓘ |
| intendedAudience |
individuals who are not eligible for a Social Security Number but must file a U.S. tax return
ⓘ
tax professionals assisting ITIN applicants ⓘ |
| jurisdiction | federal income tax ⓘ |
| language | English ⓘ |
| legalStatus | non-regulatory guidance ⓘ |
| mainSubject | Individual Taxpayer Identification Number NERFINISHED ⓘ |
| publishedBy | Internal Revenue Service NERFINISHED ⓘ |
| publisher | U.S. Department of the Treasury NERFINISHED ⓘ |
| regulates | procedures for requesting an Individual Taxpayer Identification Number ⓘ |
| relatedTo |
Form W-7
NERFINISHED
ⓘ
Individual Taxpayer Identification Number program NERFINISHED ⓘ |
| subjectOf | ITIN application guidance ⓘ |
| typeOfGuidance | informational ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.