Applying or Renewing an ITIN Through NABPRO

1. What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) to individuals who:

Need a U.S. taxpayer ID to comply with U.S. tax laws
Cannot get a Social Security Number (SSN) because they are not eligible

Important: ITINs are strictly for federal tax reporting purposes. They do not:

Authorize you to work in the U.S.
Provide eligibility for Social Security benefits
Qualify dependents for Earned Income Tax Credit

2. Who Needs an ITIN?

Do not have an SSN and are not eligible for one
Have a requirement to file a U.S. tax return or furnish a federal tax identification number
Fall into one of these categories:
- Nonresident aliens required to file a U.S. tax return
- U.S. resident aliens filing a U.S. tax return
- Dependent or spouse of a U.S. citizen/resident alien
- Dependent or spouse of a nonresident alien visa holder
- Nonresident alien claiming a tax treaty benefit
- Nonresident alien students, professors, or researchers filing a U.S. tax return

3. Who Can Apply From Abroad?

If you live outside the U.S. (e.g., Spain, Germany, Russia, China, UK, Italy, Argentina, Brazil, or other countries), you may still qualify for an ITIN if you:

Are a foreign investor or royalty recipient
Are involved in U.S. real estate transactions
Have a spouse in the U.S. already filing taxes
Have other special circumstances requiring a U.S. taxpayer identification

NABPRO provides remote internet services to handle applications for individuals abroad.

4. ITIN Expiration and Renewal Rules

Under the PATH Act, ITINs that have not been used on a federal tax return in the last 3 years will expire.
ITINs issued before 2013 also expire unless already renewed.
Specific examples:
- Middle digits 88 → expired Dec 31, 2020
- Middle digits 90–99 (issued before 2013, not renewed) → expired Dec 31, 2020
- Middle digits 83–87 (issued before 2013) → expired Dec 31, 2019
- Middle digits 70–82 → expired between 2016–2018

Key Reminder:

Spouses and dependents outside the U.S. cannot renew in advance. Renewal happens only when filing an individual tax return, or when someone else claims them for an allowable tax benefit (e.g., dependent parent qualifies the primary taxpayer for Head of Household filing status).

5. How NABPRO Can Help

NABPRO is a Certifying Acceptance Agent (CAA).
A CAA can:
- Assist in preparing ITIN applications
- Certify identification documents to avoid mailing originals to the IRS
- Guide you through the renewal process for expired ITINs
NABPRO services are available remotely, so no in-person visit in the U.S. is required.

Difference Between AA and CAA:

Acceptance Agent (AA): Authorized to help you apply for ITINs/EINs.
Certifying Acceptance Agent (CAA): Takes additional responsibility to certify your identity documents and simplify the process.

6. Applying or Renewing an ITIN

Step 1: Prepare Form W-7

For English: Form W-7 (Application for IRS Individual Taxpayer Identification Number)
For Spanish: Formulario W-7 (SP)

Step 2: Collect Supporting Documents

Valid passport (primary ID)
Additional documents if needed (national ID, birth certificate, visa, etc.)
Additional documents if needed (national ID, birth certificate, visa, etc.)

Step 3: Attach a Federal Tax Return (if required)

Usually required for first-time applicants or those claiming allowable tax benefits
Not required if simply renewing for an individual who lives in the U.S. or is the primary taxpayer

Step 4: Submit Application

Through NABPRO’s remote ITIN service
You can email details and documents to pnjinyi@nabspro.com
NABPRO guides you through document verification, form submission, and IRS communication

Step 5: Wait for ITIN Processing

IRS processes applications generally within 7–11 weeks, depending on complexity
NABPRO will track your application and update you

7. Important Tips

Renew early to avoid delays in tax processing
ITINs must be renewed before filing a U.S. tax return to ensure credits and exemptions are applied
Only apply for an ITIN if you have a valid U.S. tax reason; otherwise, the IRS may reject the application

Form W-7 – Application for IRS Individual Taxpayer Identification Number (ITIN)

Who Must Apply

An Individual Taxpayer Identification Number (ITIN) is required for anyone who is not eligible to obtain a Social Security Number (SSN) but must provide a taxpayer identification number to the IRS. This includes foreign nationals, nonresident aliens, and certain dependents or spouses of U.S. citizens or resident aliens. To apply, you must complete Form W-7 or W-7(SP).

Important Eligibility Information

Do not complete Form W-7 if you already have an SSN or are eligible to obtain one (e.g., U.S. citizens or individuals lawfully admitted for employment).
Applicants generally must have a valid U.S. federal income tax filing requirement and submit an original, valid federal income tax return along with their ITIN application, unless they meet one of the IRS exceptions.

Exceptions:

Exceptions relate only to the requirement to file a tax return and do not eliminate the need to have a valid tax purpose. Every applicant must demonstrate a tax-related reason for requesting an ITIN, regardless of whether a federal income tax return is submitted.

Fees – Initial Application and Renewal

The total fee for initial ITIN application or renewal is $400 USD. This includes:

Personal or virtual consultation/interview
Evaluation of eligibility and viability of your application
Preparation and collection of supporting documentation
Submission and communication with the IRS on your behalf
Specialized mailing and follow-up before, during, and after the application process

Payment Methods: We accept all major digital payment methods, including PayPal, Zelle, and Venmo.

Obtaining or renewing an ITIN is an important step for fulfilling your U.S. tax obligations. Proper guidance ensures your application is complete, accurate, and submitted according to IRS standards, reducing delays or rejections.

Our service is designed to simplify the process, provide expert support, and give you confidence that your ITIN application is handled efficiently from start to finish.