ITIN Guidance

NYS Department of Labor (DOL) will accept several different types of tax and employment documents from people applying for the excluded worker fund. One way to apply for the excluded worker fund will be to provide DOL with your Individual Taxpayer Identification Number (ITIN) and a tax return from 2018, 2019 or 2020 filed with this number.

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the U.S. Internal Revenue Service (IRS). An ITIN consists of nine digits, beginning with the number nine (i.e., 9XX-XX-XXXX). The IRS issues ITINs to taxpayers and their dependents who are not eligible to obtain a Social Security number (SSN) so that they can comply with tax laws. An ITIN does not authorize a person to work in the U.S. or provide eligibility for Social Security benefits. An ITIN does not provide a person with immigration status.

Who uses an ITIN to file tax returns?

Taxpayers who file their tax return with an ITIN include undocumented immigrants and their dependents as well as some people who are lawfully present in the U.S., such as certain survivors of domestic violence, foreign guest workers with seasonal work visas, student visa holders, and certain spouses and children of individuals with employment visas. As of August 2012, the IRS had assigned 21 million ITINs to taxpayers and their dependents.

Can the IRS share ITIN information with other government agencies?

In general, privacy laws prevent the IRS from sharing personal taxpayer information with other government agencies.

Do I need to renew my ITIN?

The IRS requires certain taxpayers using ITINs to renew their ITINs before they submit their tax return and to claim certain tax credits. Check to ensure your ITIN is active before you file a tax return in 2021: confirm that your ITIN is active by visiting an IRS-authorized Certified Acceptance Agent (CAA) (find here).

If your ITIN is expired, you will face a delay in receiving eligible tax refunds. Your ITIN will expire on December 31, 2020 if it has:

not been used on a federal tax return at least once in the last three years (i.e., 2017, 2018, or 2019 tax years);
the middle digit of 88 (e.g., 9XX-88-XXXX); or
middle digits of 90, 91, 92, 94, 95, 96, 97, 98, or 99, was assigned before 2013, and has not already been renewed.

For more general information, visit irs.gov/ITIN.

ITIN & Tax Prep Document Checklists

To apply for an individual taxpayer identification number (ITIN) or to renew an existing or expiring ITIN you will need:

Documents establishing your identity:
- A valid foreign passport (this is the only document you can use by itself to establish both identity and foreign status)

Note: Your passport must be valid for at least six months from the date you send your documents. There is an exception for Venezuelan passports: they must not have expired more than 5 years before the date you send your documents.

OR 2 OF THE FOLLOWING

U.S. Citizenship and Immigration Services (USCIS) photo identification
Visa issued by the U.S. Department of State
U.S. driver’s license
U.S. military identification card
Foreign driver’s license
Foreign military identification card
National identification card (must contain name, photograph, address, date of birth, and expiration date)
U.S. state identification card
Foreign voter’s registration card
Civil birth certificate
Documents establishing foreign status:
A valid foreign passport (this is the only document you can use by itself to establish both identity and foreign status
U.S. Citizenship and Immigration Services (USCIS) photo identification
Visa issued by the U.S. Department of State
Foreign military identification card
National identification card (must contain name, photograph, address, date of birth, and expiration date)
Foreign voter’s registration card
Civil birth certificate (may be used to establish foreign status only if documents are foreign)

Please double check that:

The documents are current (valid for the next 6 months)
At least one document contains your photograph
You provide the IRS with original documents, meaning:
- the actual identity or foreign status document issued by the designated issuing agency (e.g. your valid passport), OR
- a certified copy of the document that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the agency
  - Please note: Certified copies can be requested from some embassies or consular offices. Certified Acceptance Agents, or CAAs, can verify original documents or certified copies in person so that you do not have to mail your original documents to the IRS with your application. Find a CAA center here.
Proof of address for a mailing address where you can receive mail. Your original documents will be returned to you at this address.

You may need a proof of address for this mailing address if you get assistance from an organization to apply for your ITIN (utility bill, bank statement, cell phone bill, medical bill, not promotional mail).

To file your taxes, you will need the following documents:

Passport, Driver’s License or other state-issued identification (such as a non-driver ID)
- Note #1: IDNYC or some other municipality issued identification card cannot be used to file taxes
- Note #2: Your passport must be valid for at least six months from the date you send your documents. There is an exception for Venezuelan passports: they must not have expired more than 5 years before the date you send your documents.
Social Security card or ITIN letter for everyone on your return.
- If you are applying for an ITIN at the time you file your tax return, you do not need an ITIN letter
A copy of your most recently filed return if you have filed U.S. taxes before
Income
- Wages or Salary: may be reported on Form(s) W-2
- Contractor/freelance work: may be reported on Form(s) 1099-NEC
- Tip income
- Airbnb income
- Rental income (non-Airbnb)
- Jury duty pay
- Disability income
- Other income documentation:
  - Interest, Dividends and Investments - Form(s) 1099-INT, 1099-DIV, and/or 1099-B
  - Income from Partnerships, S Corps, or Trusts - Form(s) K-1
  - Distributions from REtirement Plans- Form(s) 1099-R
  - Other Income - 1099-MISC
  - Gambling Winnings - Form(s) W-2G
  - Sale of real estate
  - Alimony income (if yes, date of divorce decree)
Expenses
- Work or business expenses:
  - Advertising and promotion (business cards, flyers, signs, etc.)
  - Accounting services
  - Bank fees (monthly service charges, overdraft fees, PayPal fees, wire transfer fees, purchasing checks, etc.)
  - Books, magazines and publications
  - Commissions
  - Computers and computer accessories, software and apps
  - Conference or meeting fees
  - Contract labor
  - Insurance
  - Interest paid for business debt
  - Internet outside your home or inside your home
  - Job search expenses
  - Legal fees
  - Licenses and permits
  - Meals (with clients, during meetings, or during overnight travel for work)
  - Office expenses, furniture or supplies
  - Phone bill
  - Postage and shipping
  - Printing and copying
  - Uniforms or professional attire
  - Repairs and maintenance (for vehicles, equipment, office/work space outside home, etc.
  - Rent or lease for office/work space outside home
  - Small equipment and tools
  - Training
  - Travel local - job site to job site, home office is not a job site
  - Travel out of town
  - Utilities (gas, heat, electric and water only) for office/work space outside home
  - Other work/business expenses
- Child/Daycare expenses or dependent care - provider’s name; provider’s address; provider’s EIN or SSN; total amounts paid per year per child
- Details about any school / education expenses (tuition, books, materials, etc.)
- Medical expenses (out-of-pocket)
- Unreimbursed employee expenses
- Other expenses:
  - Student Loan Interest - Form(s) 1098-E
  - Marketplace Health Insurance Coverage - Form 1095-A (does not apply to Medicaid, Medicare or Essential Plan recipients)
  - Charitable Contributions - letters from each charity clarifying 501(C)3 status, amounts donated, and that there were not goods/services received in exchange
  - College Tuition - Form(s) 1098-T
  - Mortgage Interest - Form(s) 1098
  - Real Estate Taxes - Form(s) 1098
Bank account information (if you have a bank account)