ITIN Application
Prepared and Filed.

An Individual Taxpayer Identification Number is required for every non-U.S. citizen with a U.S. tax obligation who is not eligible for a Social Security number. Manay CPA is a Certifying Acceptance Agent — so your original passport never has to be mailed to the IRS.

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Making U.S. Tax Identity Accessible

For us, the ITIN application is not a bureaucratic obstacle — it is the foundational step that allows every non-U.S. national with U.S. tax obligations to meet those obligations correctly, access the U.S. financial system, and comply with every federal tax requirement that their U.S. income or business activity creates.

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Protecting Access To U.S. Tax Identity

The standard ITIN application process typically requires applicants to mail original identification documents — most often a valid passport — directly to the IRS, where those documents may remain for an extended period during processing. For many international taxpayers, this creates a serious practical burden, since a passport is often needed not only for travel, but also for immigration matters, banking, government procedures, and other personal or business needs. Surrendering such an essential document for months at a time can cause unnecessary disruption and stress. As a Certifying Acceptance Agent authorized by the IRS, Manay CPA offers a more practical alternative by reviewing your original identification documents, certifying the required copies, and submitting the ITIN application without requiring you to mail your original passport to the IRS. This allows you to complete the ITIN process while keeping your passport in your possession, making the application process more secure, convenient, and manageable for international individuals and families.

Manay CPA manages the ITIN application process from start to finish with the precision required to avoid delays and preventable rejections. We prepare your Form W-7, determine the correct filing basis for your application, gather and review the required supporting documents, certify eligible identification through the CAA process, and submit the application to the IRS in the proper form. Throughout the process, we monitor the status of your application, respond to IRS follow-up correspondence when needed, and help ensure that your ITIN is issued as efficiently as possible. Once received, we assist with integrating your ITIN into your U.S. tax filings, business records, and financial documentation so it can be used properly wherever a U.S. taxpayer identification number is required.

We also manage ITIN renewals for clients whose ITINs have expired due to non-use — tracking expiration status, initiating the renewal process before any filing deadline is affected, and ensuring your ITIN remains active for every tax year in which a U.S. filing obligation exists.

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Why CAA Status Matters

The risk of mailing an original passport to a government agency is real — documents are occasionally lost, delayed for far longer than the expected processing window, or held during periods when the applicant urgently needs them for travel, visa applications, or other official purposes. The IRS acknowledges this risk and created the Certifying Acceptance Agent program specifically to allow applicants to work with authorized agents who can certify identification documents locally — so the original passport never leaves the applicant’s possession during the ITIN application process. Manay CPA holds CAA status, meaning we can review your original documents, certify copies for the IRS, and submit the application on your behalf — eliminating this risk entirely.

CAA Document Protection

As a Certifying Acceptance Agent, Manay CPA is authorized by the IRS to review original identification documents and certify the required copies for ITIN applicants, allowing clients to complete the application process without mailing their original passports to the IRS. This not only removes one of the most burdensome and risky parts of the standard ITIN process, but also helps ensure that each application is submitted with properly certified documentation that meets IRS requirements. By combining certified document review with careful application preparation, we make the ITIN process more secure, more efficient, and far more practical for international individuals and families.

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Why choose Manay CPA as your U.S. CPA firm

File Your Return the Right Way

The U.S. tax code is far more complex than a basic W-2 and standard deduction. Self-employment, rentals, capital gains, and foreign assets each carry unique reporting rules. A single oversight or misclassified item costs you real money—either in overpaid tax or in penalties assessed later.

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An ITIN Is Required for Every Non-U.S. National with a U.S. Tax Filing Obligation

Any individual who has a U.S. tax obligation and is not eligible for a Social Security number needs an ITIN to meet that obligation.

This includes foreign nationals who own U.S. businesses, receive U.S.-source income subject to withholding, are listed as a responsible party on U.S. business tax documents, or are non-resident alien spouses claimed on a U.S. return. The ITIN is used exclusively for federal tax purposes — it does not authorize employment or immigration status.

The CAA Process Keeps Your Original Passport in Your Possession Throughout

The standard ITIN application requires mailing original identification documents to the IRS — which can take months to be returned and creates real risk of loss during transit or processing.

As a Certifying Acceptance Agent, Manay CPA reviews your original documents, certifies copies to IRS standards, and submits the application with those certified copies — so your passport never leaves your possession at any point during the ITIN application process regardless of how long processing takes.

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ITIN Renewal Is Required When the Number Has Not Been Used for Three Years

The IRS expires ITINs that have not appeared on a U.S. tax return for three consecutive tax years — and an expired ITIN cannot be used for filing until it is renewed.

Manay CPA tracks ITIN expiration status for every client and initiates the renewal process well before any filing deadline that depends on an active ITIN. The renewal process requires a new Form W-7 and updated identification documentation — and we manage every step as a standard part of our ongoing client service.

Frequently Asked Questions

Who is eligible to apply for an ITIN?

An ITIN is available to any individual who has a valid federal tax purpose requiring a U.S. taxpayer identification number and who is not eligible to obtain a Social Security number. This includes non-resident aliens required to file a U.S. tax return, foreign nationals who own U.S. businesses and have personal U.S. tax obligations, non-resident alien spouses claimed on a U.S. return, and individuals claiming tax treaty benefits that require a U.S. taxpayer identification number on required forms.

Processing times vary by application method. ITIN applications submitted with a tax return through a Certifying Acceptance Agent typically take six to eleven weeks during non-peak periods. Applications submitted independently by mail can take longer. Processing is slower during tax filing season — February through April — when IRS workload is highest. Manay CPA submits applications as early as possible to avoid delays and manages any IRS follow-up correspondence through the point of issuance.

An ITIN is a personal tax identification number for an individual — it is not a substitute for a business Employer Identification Number for business banking purposes. Banks require the business’s EIN to open a business bank account. However, the ITIN is useful for personal identification purposes in the banking context and may be required for certain individual-level account purposes. Manay CPA manages both ITIN and EIN applications for international clients to ensure both personal and business tax identification needs are fully addressed.

If your ITIN has expired, any return filed using the expired number will be processed — but without any credit for refundable credits like the Child Tax Credit or Earned Income Tax Credit until the ITIN is renewed. Manay CPA initiates the renewal process as part of the tax preparation engagement when an expired ITIN is identified — submitting a Form W-7 renewal application with the return or in advance of filing to ensure all credits are properly processed.

Yes. Foreign nationals who live outside the United States but have U.S. tax obligations can apply for an ITIN by submitting a Form W-7 with their U.S. tax return or through a Certifying Acceptance Agent. Manay CPA manages ITIN applications for international clients living outside the United States — working remotely with clients in any country to gather the required documentation, certify identification where the CAA process is applicable, and submit the application on their behalf.

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