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How an Artificial Stone Worker With Undocumented Status Can Obtain an IRS Tax ITIN Number

Many artificial stone workers with undocumented status unfortunately use a fake social security number because they do not know that they can obtain a real federal ITIN number to provide to an employer so they are in compliance with U.S. federal tax law.  According to the IRS website, the individual needs to file a W-7 Form to obtain an ITIN.

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

You can use the IRS’s  tool Interactive Tax Assistant to help determine if you should file an application to receive an Individual Taxpayer Identification Number (ITIN).

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Tadfxpayer Identification Number. The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers.

Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing.

You cannot claim the earned income credit when using an ITIN.

Foreign persons who are individuals should apply for a social security number (SSN, if permitted) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7. Effective immediately, each ITIN applicant must now:

• Apply using the revised Form W-7, Application for IRS Individual Taxpayer Identification Number; and
• Attach a federal income tax return to the Form W-7.

Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception.

New W-7/ITIN rules were issued on December 17, 2003. For a summary of those rules, please see the new Form W-7 and its instructions.

For more detailed information on ITINs, refer to:

• ITIN FAQs in English
• ITIN FAQs in Spanish
• Obtaining an ITIN from Abroad
• Reminders for Tax Professionals
• ITIN and FIRPTA Tax Forms
• Revisions to ITIN Process
• Filing Forms W-2 and 1042-S Without Payee TINs
• Acceptance Agent Program for ITINs
• How to Become an Acceptance Agent for IRS ITIN Numbers
• Publication 1915, Understanding Your Individual Taxpayer Identification NumberPDF