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.
Ich spreche deutsch. 
The
Plaza Tower, 111 - 2nd Avenue N.E., Suite 900
St. Petersburg, FL 33701 United States
| Office: +1 (727) 456-6463 || Fax: +1 (727)
865-5109 || Mobile: +1 (727) 643-5230 |
|
saculbreathlaw@tampabay.rr.com ||
steve@saculbreathlaw.com
|
[ MY IMMIGRATION LAW BLOG ]
[
DISCLAIMER ] [
PRIVACY POLICY ]
[
BOOKMARK THIS SITE ]
[
RSS FEED
] [ CONTACT ] [
SITE MAP ]

Copyright © 2007-2011 Steven A. Culbreath, Esq. All rights reserved.
|