寻求税务方面的帮助

Below you will find information regarding questions about 提交纳税表格. Tax forms are available at the Office of International 学生服务, located in the Siek Campus Center, 或在线，如下所列.

Applying for an Individual Taxpayer Identification Number (ITIN)

联邦税务信息
(Dealing with the following: 形式 1040 NR-EZ/040 NR/8843 and Publications: 519, 520, 901)

  • Internal Revenue Service (IRS) advice by telephone:
    1-800-829-1040 (每天24小时，每周7天)
  • International Customer Service: 202-874-1460
  • 当地国税局纳税人协助:
    奥尔巴尼国税局办事处
    Leo O'Brien Federal Building, Basement Level
    Clinton Avenue and North Pearl Street (across from the Palace Theater)
    奥尔巴尼，纽约州12207
  • 国税局的网站
  • 条约 网站
  • 指南 for Nonresident Aliens Preparing Federal Income Tax Returns
    (This 网站 is recommended by the Internal Revenue Service.)

纽约州税务信息
(处理表格IT-203)

  • Information by Telephone: 1-800-225-5829 or 518-485-6800
    (8:30 a.m. – 4:25 p.m.，星期一至五)
  • 写:
    纽约税务部门
    纳税人援助局
    西澳大学哈里曼校区
    奥尔巴尼，纽约州12227
  • 纽约税务网站

其他州的纳税申报表

Applying for an Individual Taxpayer Identification Number (ITIN)

What is an Individual Taxpayer Identification Number (ITIN) and what is it used for?
An ITIN is a number used for tax processing, available for certain nonresident and resident aliens, 他们的配偶, 和家属. An ITIN is only used for federal income tax purposes. This is an important point, because:

  • The issuance of an ITIN does not entitle the recipient to Social Security benefits or the Earned Income Tax Credit (EITC);
  • The issuance of an ITIN does not infer or suggest anything regarding the individual's immigration status;
  • The issuance of an ITIN does not authorize the individual to work in the U.S.
  • When completing the federal income tax return (1040, 1040A, 1040EZ, 1040NR, 1040 nr EZ), the individual will enter their ITIN in the space for the SSN

Who is eligible for an Individual Taxpayer Identification Number (ITIN)?
Only individuals who cannot obtain a Social Security Number are eligible for an ITIN. ITIN是一个9位数字, 以数字“9”开头, and is formatted like a Social Security Number (###-##- ###). Any temporary IRS Number that was previously assigned is no longer valid.

How do I know if I need an Individual Taxpayer Identification Number (ITIN)?
如果你必须提交一份美国申报表.S. tax return or you are listed on a tax return as a spouse or a dependent and you do not have, and cannot obtain a valid Social Security Number, 你必须申请个人纳税识别号码.

  • The IRS no longer accepts "SSA205c", “申请”, “步枪协会”, 空白, or previously issued IRS temporary numbers.
  • Include your ITIN on the tax return to ensure prompt processing and receipt of any refund.
  • New Internal Revenue Regulations require including a valid Tax Identification Number (TIN) on all U.S. 联邦所得税申报表.
  • Each person listed on the federal income tax return must have a valid TIN (either an SSN or an ITIN).
  • If a federal income tax return requesting a refund is filed without a Social Security Number or ITIN for the primary filer and spouse, the refund will be delayed until they obtain the Identification number.
  • If a dependent SSN/ITIN is missing, the exemptions will be denied and refunds will be adjusted accordingly.
  • If you were previously issued a temporary IRS Number, you must now apply for an ITIN.

How do I apply for an Individual Taxpayer Identification Number (ITIN)?
To obtain an ITIN, you must complete an 美国国税局W-7表, Application for IRS Individual Taxpayer Identification Number

  • 您可以填写并签署一份 美国国税局W-7表 未成年受抚养人. However, other dependents and spouses must complete and sign their own 形式 W-7.
  • The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.
  • If you, your spouse and/or dependents need an ITIN, you may submit a separate 美国国税局W-7表 for each person and documentation at the same time.
  • You may either mail the documentation, along with the 美国国税局W-7表, to the Philadelphia Service Center , present it at IRS walk-in offices, or process your application through Acceptance Agent authorized by the IRS.

Is an Individual Taxpayer Identification Number (ITIN) valid for work purposes?
No. An ITIN is not valid for work purposes. An ITIN is only used for federal income tax purposes. Alien individuals who are legally admitted to the U.S. 作为永久居民, or in another immigrations status for which employment authorization can be granted, are eligible for Social Security Numbers. Individuals who are eligible for a Social Security Number are not eligible for an ITIN.

For additional information on Individual Taxpayer Identification Numbers, please refer to IRS Publication 1915: Understanding Your IRS Individual Taxpayer Identification Number

Adapted from information provided by the Legal 援助e Society and Community 法律服务 of Orange County, 加州