Federal Tax Filing for ITIN Holders

ITIN holders — clients who hold or need an IRS Individual Taxpayer Identification Number rather than a Social Security Number — face a distinct set of federal filing rules covered in this four-module course. It goes beyond a general overview of the ITIN program to build the practical skills a preparer needs at the desk: determining who actually needs an ITIN and who qualifies for an exception to the accompanying-return requirement, correctly completing Form W-7 and assembling acceptable identification documentation (including the Certifying Acceptance Agent pathway), tracking the 3-year non-use expiration rule and renewing an ITIN before it lapses, and correctly determining which of a selected set of credits and filing statuses an ITIN return can and cannot claim under current law.