Along with being a Certifying Acceptance Agent, Valoree is also registered and bonded with the California Secretary of State as an Immigration Consultant. She can process your immigration forms, and translate documents from Spanish to English.
Individual Taxpayer Identification Numbers
Some Immigrant Workers Need an ITIN to File a Tax Return.
What is an Individual Taxpayer Identification Number?
An Individual Taxpayer Identification Number (ITIN) is issued by the IRS 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) issued by the Social Security Administration (SSA). Such individuals include immigrants in the U.S. who are not yet able to obtain an SSN, as well as nonresident aliens who are listed on a U.S. tax return. For example, immigrants in the U.S. who have applied to the U.S. government to obtain legal status to work or reside in the U.S. would need an ITIN to file a tax return while waiting for a decision. The U.S.A. considers filing tax returns an indication that an immigrant applying for legal status is seeking to comply with his or her tax responsibilities.
What is the purpose of an ITIN? Can it be used to help some workers claim the Child Tax Credit?
The ITIN is used in place of an SSN on a tax return to identify a taxpayer who has no SSN, or to identify a spouse or dependent without an SSN who is listed on the tax return. There are many workers or military personnel who marry abroad. Their spouses need an ITIN to file married filing jointly or married filing separately. ITINs may be obtained by immigrant workers to file tax returns and to claim a person as a dependent who has no SSN, such as dependents living in Mexico or Canada. Eligibility rules for the Child Tax Credit require that the taxpayer and the qualifying child claimed for the CTC have either an SSN or an ITIN. However, the qualifying child claimed for the Child Tax Credit must be either a U.S. citizen or a resident alien living in the U.S. (children living in Mexico or Canada may not be claimed for the Child Tax Credit even if they have an ITIN). To file a tax return, taxpayers enter their ITIN in the space for the SSN on the tax return and on Form 8812 "Additional Child Tax Credit." An increasing number of banks accept ITINs as identification to open bank accounts, which can speed the receipt of a worker's tax refund by having it deposited directly in their account.
An ITIN does not:
Entitle an individual to Social Security benefits;
Enable a taxpayer to claim the EIC or permit a child with an ITIN to be claimed for the EIC.
Replace a valid SSN and give authorization to legally work in the U.S. A SSN is required for the EIC.
Cause any adjustment to the individual's immigration status;
Mean that the individual is an undocumented worker;
Give the individual the right to work in the U.S. Any individual who is eligible to be legally employed in the U.S. must have an SSN. A worker with an ITIN should not provide it to an employer in place of an SSN, since this would indicate to the employer and to the Social Security Administration that the worker is not authorized to work.
How do taxpayers get an ITIN?
Valoree is an IRS Certifying Acceptance Agent and has authority to verify the original documents her clients bring in. Valoree's clients do not need to mail their original birth certificates, passports, etc., to the IRS because she has the authority to certify the original documents. Individuals who wish to file a tax return but who cannot obtain a valid SSN must complete IRS Form W-7, "Application for IRS Individual Taxpayer Identification Number." The Form W-7must be attached to the completed tax return for which the ITIN is needed. Valoree completes this form for you and compiles all the documents. The tax return, Form W-7 and Valoree's letter of certification verifying her clients' identity and foreign status must be submitted together to the IRS. Form W-7 describes which documents are acceptable. Parents or guardians may complete and sign a Form W-7 for a dependent under age 14, and must check the parent or guardian's box in the signature area of the application. Other dependents over the age of 14 and spouses must sign their own Forms W-7.
The Form W-7 and the required documentation must be mailed with the tax return to the IRS Service Center in Austin, Texas (Valoree does this for you). Upon approving the application for the ITIN, the IRS will process the tax return and send a letter to Valoree's office containing the ITIN number(s) for use on subsequent tax returns.
What are Acceptance Agents?
Acceptance Agents are authorized by the IRS to assist applicants in completing applications for ITINs. Some Acceptance Agents, such as Valoree, are authorized by the IRS to certify that they have reviewed and verified the documents applicants submit. Once the documents are certified, the applicant is not required to send originals or notarized copies of documents to the IRS.
For more information on ITINs, you may also obtain IRS Publication 1915, ?Understanding Your IRS Individual Taxpayer Identification Number? at www.irs.gov/formspubs.
Resident Aliens are not eligible for Tax Treaties and must file their tax return as United States citizens do.
