Taxpayer Identification Numbers Mandatory

TAXPAYER IDENTIFICATION NUMBERS REQUIRED FOR All U.S. RETURNS

 Effective for 1996 and future returns, the IRS will hold processing of all returns filed which do not have a proper Taxpayer Identification Number (TIN) for the taxpayer and all dependents on the return.

 The firm of Mark T. Serbinski, CPA's are IRS Certifying Acceptance Agents, and can expedite the application process for all US ID numbers.

Social Security Number

 For U.S. citizens and resident aliens, a valid Social Security Number (SSN) must be used. Persons who require a SSN must file form SS-5 with IRS to obtain a number. (Please note that applicants over 18 years of age applying for a SSN for the first time must attend in person and provide appropriate identification.)
 

 A child born abroad to a U.S. citizen qualifies for United States citizenship even if the child is a resident of a foreign country and if the other parent is not a U.S. citizen. A SSN is required for all children born before December 1996.

Individual Taxpayer Identification Number (ITIN)

 Persons not eligible for a Social Security Number (nonresident aliens and others not entitled to work in the United States) who file U.S. returns should apply for an Individual Taxpayer Identification Number (ITIN) by filing form W-7. An application for an ITIN will not affect the individuals current or future immigration status in the United States.

Corporations and Other Entities

 Corporations and other entities should apply for an Employer Identification Number (EIN) on form SS-4. In many cases an EIN is available over the telephone through the Tele-TIN program at certain IRS offices.

 Apply Now

If you require a number, apply as early as possible to avoid delays in the processing of your return.

CREATIVE SOLUTIONS TO CROSS BORDER TAX ISSUES

Mark T. Serbinski Certified Public Accountants and Serbinski Partners PC, Chartered Accountants specialize in situations involving the taxation of U.S. citizens living abroad and Canadians living or working in the United States.  Please contact us for a complimentary initial review of your particular situation on a confidential basis.

Last Update: Jul 13, 2010    Copyright ©2009 by Serbinski & Associates, Inc., - ALL RIGHTS RESERVED Unauthorized reproduction prohibited. Although we strive to provide accurate and timely information on this site, the information contained herein deals with complex issues in a concise manner, which may cause unintended results if taken out of context, and is therefore intended for general information purposes only. No action should be taken without obtaining prior legal, accounting or other appropriate professional consultation. To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any tax advice contained on this web site was not intended or written to be used, and cannot be used, by the recipient (a) for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions and (b) for the purpose of promoting, marketing, or recommending any tax-related matters addressed within to another party.