What About E-filing My Taxes?

The ITIN (Individual Taxpayer Identification Number) application process can be confusing, particularly when it comes to the supporting document requirements.

Many US accountants encourage clients to obtain an ITIN before their tax return is ready, in order to e-file. However, this isn't how the process works. In this  post, we'll clarify the ITIN application process and help you understand the necessary steps to complete your application successfully.

The ITIN Application Process

The IRS requires a tax return to be submitted along with your ITIN application, as ITINs are issued for federal tax purposes only. If you don't yet have a tax return, the IRS provides a list of eligible reasons, known as "Exceptions," which are tax-related events in the current calendar year. Each exception requires a specific supporting document, and obtaining these documents can sometimes be challenging.

Not having an ITIN can be inconvenient for your tax preparer, as they won't be able to e-file your return, disrupting their usual workflow.

Potential Solutions

1. Apply with a previously-filed tax return that was sent to the IRS without an ITIN (or with an unsuccessful application).
2. Apply using a different application category (with the matching supporting documents).

Understanding the ITIN application process is essential for a successful submission.

Be sure to apply with your tax return. If you don't have a tax return, consult the list of exceptions. By following these guidelines, you'll be well on your way to obtaining your ITIN and making tax filing easier for both you and your tax preparer.