Internal Revenue Service (U.S. Taxes)

U.S. Citizens and Resident Aliens Abroad

If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad.  Your worldwide income is subject to U.S. income tax, regardless of where you reside.

For more information please visit the U.S. Department of Treasury’s Internal Revenue Services (IRS) webpage “U.S. Citizens and Resident Aliens Abroad.”  Further information can also be read at the U.S. Department of State’s Bureau of Consular Affairs webpage “Federal Benefits and Obligations” under the “Taxes/Internal Revenue Service” heading.

Individual Taxpayer Identification Number (ITIN)

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service.  The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).

The IRS issues ITINs regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code.  They do not serve any purpose other than federal tax reporting.  An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.

ALERT! All ITINs not used on a federal tax return at least once in the last three years will no longer be valid for use on a tax return as of Jan. 1, 2017.  Additionally, all ITINs issued before 2013 will begin expiring this year, starting with those with middle digits of 78 and 79 (Example: (9XX-78-XXXX).  All expired ITINs must be renewed before being used on a U.S. tax return.  No action is needed by ITIN holders who don’t need to file a tax return next year.  Also, there are new documentation requirements when applying for or renewing an ITIN for certain dependents.  Find more information in the ITIN Expiration Frequently Asked Questions.

How to apply for an ITIN?

One must file Form W-7 with IRS.  Follow the instructions on IRS website to learn more.

Note: If you are applying from abroad, IRS also accepts Form W-7 by mail accompanied by ORIGINAL documents or certified copy of the document from the issuing agency that establishes the identity and foreign status of the ITIN applicant.  If a foreign passport is submitted, IRS will accept it only if the copy has been properly certified.  You may certify the copy of your foreign passport with our office at the U.S. Embassy in Tirana by scheduling an online appointment for a notary service.  The fee for this service is $50.00.

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