You may need to furnish an individual taxpayer identification number (ITIN) if you are not eligible to obtain a social security number (SSN) from the Social Security Administration (SSA), but you have filing requirements for U.S. Tax purposes. An application for an ITIN (Form W-7) must include authentic documentation and can take from 7 to 11 weeks to be processed by the IRS.

Tax Lynx provides the service of a Certifying Acceptance Agent (CCA), and will return your documentation immediately after reviewing its authenticity. A CCA can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents. Some exceptions apply.

To file an application for an ITIN, you must be eligible to obtain one. You are not eligible to obtain an ITIN if you are a US citizen, or if you have been admitted by the United States for permanent residence or U.S. Employment. Instead you must obtain an SSN from the SSA.

Individuals eligible to obtain an ITIN are:

• nonresident aliens claiming reduced withholding under a tax treaty
• nonresident aliens required to file a tax return with the IRS
• nonresident alien who elect to file a joint U.S. federal tax return wit a US or permanent resident spouse
• any U.S. resident alien not eligible for an SSN
• nonresident alien student or professors not eligible for an SSN
• individuals who must renew their ITIN

An ITIN expires and must be renewed if it has not been used for a US federal tax return at least once in the past three consecutive tax years.

Some ITINs have expired:

• ITIN with middle digits from "70" to "88".
• ITINs that were assigned before 2013 and that have middle digits "90" through "99".