APPLICATION FOR EIN FOR YOUR BUSINESS
OR ITIN FOR YOU OR YOUR BUSINESS

Whether for yourself or your business, I can assist you with applying for an Employer Identification Number for your business, or an Individual Tax Identification Number for yourself or someone in your family. 

Please remember that people who have a Social Security Number (SSN), or who are legally entitled to receive a Social Security Number, do NOT need an Individual Tax Identification Number.

An Employer Identification Number (EIN), also known as a Federal Tax Identification Number, is a nine-digit number that the IRS assigns to business entities. The IRS uses this number to identify taxpayers that are required to file various business tax returns.

EINs are used by employers, sole proprietors, corporations, partnerships, non-profit organizations, trusts and estates, government agencies, certain individuals and other business entities.

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. It is a nine-digit number that always begins with the number 9 and has a 7 or 8 in the fourth digit, example 9XX-7X-XXXX.

IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA).

ITINs are issued regardless of immigration status because both resident and nonresident aliens may have U.S. tax return and payment responsibilities under the Internal Revenue Code. Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.

ITINs are for federal tax reporting only, and are not intended to serve any other purpose. An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.

ITINs are not valid identification outside the tax system. IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers.

The IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for an SSN, who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty, needs an ITIN. Examples of individuals who need ITINs include:

 

  • Non-resident alien filing a U.S. tax return and not eligible for an SSN

  • U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN

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

  • Dependent or spouse of a non-resident alien visa holder

 

Copyright 2007, 2008 Steven A. Culbreath, Esq. All Rights Reserved.


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