If you are a non-resident alien, a foreign national, or the spouse/dependent of a U.S. citizen who needs to file a U.S. tax return but is ineligible for a Social Security Number (SSN), you need an Individual Taxpayer Identification Number (ITIN).
An ITIN is a 9-digit number issued by the IRS for federal tax reporting purposes only. Without it, you cannot fulfill your U.S. tax obligations, claim tax treaty benefits, or potentially secure a refund. The application process, however, is notoriously complex. At Cosmostaxfiling, we don't just fill out a form; we are an IRS-Authorized Acceptance Agent, ensuring your application is right the first time.
Who Needs an ITIN? The Key Applicant Categories
An ITIN is required for various individuals who generate U.S. income or are included on a U.S. tax return. Common applicants include:
- Non-Resident Aliens required to file a U.S. tax return (e.g., those receiving rental income, capital gains, or business income).
- Resident Aliens (based on the Substantial Presence Test) who cannot get an SSN.
- Spouses and Dependents of U.S. citizens/residents or foreign visa holders who are being claimed on a federal tax return.
- Foreign Investors in U.S. real property (FIRPTA).
- Students and Scholars receiving taxable fellowship, scholarship, or grant income.
The Three Hurdles of the ITIN Application (and How We Clear Them)
The ITIN application (Form W-7) is often rejected by the IRS due to common, avoidable errors. Cosmostaxfiling's expertise is focused on eliminating these key hurdles:
Hurdle 1: The Documentation Trap
The IRS is incredibly strict about the supporting documents. You typically must submit your original passport or a copy certified by the issuing agency. The Cosmostaxfiling Advantage: As an Acceptance Agent, we can certify your documents ourselves. You present your originals to us, and we verify and return them immediately, eliminating the risk of loss or delay at the IRS.
Hurdle 2: The Tax Return Requirement
In most cases, you must submit a completed federal tax return (Form 1040, 1040-NR, etc.) with your Form W-7. The Cosmostaxfiling Advantage: We are tax experts first. We prepare your tax return, ensuring the filing position and the W-7 application are perfectly synchronized before submission, eliminating the most common reason for IRS rejection.
Hurdle 3: Avoiding Expiration and Renewal Delays
ITINs that are not used on a federal tax return for three consecutive years will expire, and renewal requires the same strict W-7 and documentation process. The Cosmostaxfiling Advantage: We manage your ITIN status and guide you through the renewal process proactively, ensuring your tax identity remains valid, year after year.
Stop waiting. Start filing. Your ITIN solution is here. Applying for an ITIN by yourself means navigating complicated forms, submitting sensitive original documents by mail, and facing potential 8–12 week delays, or worse, outright rejection.
Don't let the paperwork stand between you and your tax compliance or refund. Partner with Cosmostaxfiling, your certified, end-to-end ITIN solution. Contact us today to schedule your ITIN consultation and get started on a hassle-free application!