Filing taxes in the United States can feel overwhelming, especially for individuals who do not qualify for a Social Security Number. To meet federal tax requirements, the Internal Revenue Service issues an individual taxpayer identification number to eligible applicants. This number allows people with foreign status to file a federal tax return, claim certain credits, and comply with U.S. tax laws.

In Maryland, many residents rely on ITIN agents for guidance through this process. These agents, known as Acceptance Agents or Certified Acceptance Agents, are authorized by the IRS to help taxpayers complete the Form W-7 application, review supporting documentation, and submit original supporting documents securely. Their role is especially valuable for immigrants, international students, and families who want to avoid delays or mistakes when applying for an ITIN.

This guide will walk you through everything you need to know about ITIN agents in Maryland, from who needs an ITIN to how to apply, renew, or troubleshoot issues. Whether you are a first-time applicant or need assistance with ITIN renewal, the following sections are designed to provide clear steps, practical examples, and resources that make the process easier to understand.

What is an ITIN and Why Do You Need One?

An Individual Taxpayer Identification Number, also called an ITIN, is a nine-digit number issued by the Internal Revenue Service for tax purposes. It is used by people who are required to file a federal tax return but are not eligible for a Social Security Number. The ITIN helps ensure that taxpayers with foreign status can comply with U.S. tax laws and claim certain credits that may reduce their overall tax burden.

Key Features of the ITIN

  • The number always begins with the digit nine and follows the format 9XX-XX-XXXX.

  • It is used only for filing taxes and other federal tax return requirements.

  • It cannot be used to obtain work authorization or Social Security benefits.

  • It remains valid as long as it is used on timely filed returns, though it may expire if unused for three consecutive years.

Why You May Need an ITIN

  1. You are required to file a federal return, but you do not qualify for a Social Security Number.

  2. You are a dependent or spouse of a taxpayer who needs to be listed on a tax return to claim certain credits, such as the child tax credit or the credit for other dependents.

  3. You are a student, researcher, or investor with income in the United States who must file taxes with the IRS.

  4. You must prove identity and foreign status when meeting federal tax obligations.

The ITIN is not linked to immigration services or immigration status. Still, it serves as a taxpayer identification number that allows individuals to file, claim refunds, and stay compliant with tax requirements. Using a valid passport, school records, or other original supporting documents, an applicant can demonstrate identity and eligibility to obtain a valid ITIN through the Form W-7 application process.

Understanding ITIN Agents in Maryland

ITIN agents, called Acceptance Agents and Certified Acceptance Agents, are professionals authorized by the Internal Revenue Service to assist taxpayers with the ITIN application process. They help applicants submit original supporting documents and avoid mistakes that may delay approval.

Types of ITIN Agents in Maryland

  • Acceptance Agents help applicants prepare a Form W-7 application, review supporting documentation, and forward the completed form and documents to the IRS.

  • Certified Acceptance Agents provide additional services, such as verifying identity and foreign status using original documents. They can also return passports and other records immediately after verification, reducing the risk of loss.

Benefits of Working With an ITIN Agent

  1. Protecting sensitive documents such as valid passports, birth certificates, or school records.

  2. Receiving guidance on eligibility, including how to qualify for certain credits like the child tax credit.

  3. Avoiding delays by ensuring all required items are correctly completed and submitted.

  4. Accessing local support in Maryland communities rather than relying only on mail submission.

Who Needs an ITIN in Maryland

Not everyone needs an individual taxpayer identification number. Applicants must show they are required to file a federal return or qualify for an exception under IRS rules.

Common ITIN Applicants

  • Nonresident aliens who must file a tax return or claim treaty benefits.

  • International students, professors, or researchers with U.S. income.

  • U.S. resident aliens without a Social Security Number who must file taxes.

  • Dependents and spouses listed on a tax return qualify for certain credits.

  • Nonresident investors with income from property or business activities in the United States.

Key Considerations

  • Dependents can apply only if they help the taxpayer qualify for allowable credits.

  • Proof of identity and foreign status is required, usually through a valid passport or other supporting documentation such as medical or school records.

  • ITINs are strictly for tax purposes and do not change immigration status or provide work authorization.

ITIN Application Process: Step-by-Step Guide

Applying for an individual taxpayer identification number requires attention to detail and proper documentation. Following the steps carefully helps prevent rejection notices and ensures your application is processed as smoothly as possible.

Step 1: Determine Eligibility

Applicants must first confirm that they are not eligible for a Social Security Number. You may need an ITIN if you are a nonresident with foreign status who must file a federal tax return, a spouse or dependent listed on a return to claim certain credits, or a student or investor with taxable income. If you are eligible for an SSN, you must apply through the Social Security Administration instead.

Step 2: Gather Required Documents

The IRS requires original supporting documents or certified copies from the issuing agency. These documents must prove both identity and foreign status.

Common documents include:

  • Valid passport (stand-alone document accepted for most applicants)

  • National ID card, foreign driver’s license, or foreign military ID

  • Civil birth certificate, especially for dependents

  • School records or medical records for children, when applicable

All documents must be current, unexpired, and in good condition. A certified translation may be requested if documents are in a foreign language.

Step 3: Complete Form W-7

Applicants must complete the Form W-7 application for IRS individual taxpayer identification. The form requires you to provide your name, mailing address, date of birth, and citizenship details. You must also select a reason code that explains why you are applying.

Reason codes include:

  • You are a nonresident alien who must file a federal tax return.

  • You are a nonresident who is claiming tax treaty benefits.

  • You are a U.S. resident alien who does not have and is not eligible for a Social Security Number.

  • You are a dependent or spouse of a U.S. taxpayer listed on a federal return.

  • You are a student, researcher, or professor with a U.S. income who is not eligible for an SSN.

Applicants should review the form carefully before submission to ensure all information is accurate and complete. Errors in spelling, dates, or addresses are common reasons the IRS issues a notice requesting corrections.

Step 4: Submit the Application

There are several ways an applicant can submit the completed form and supporting documentation:

  • Mail the Form W-7, federal return, and original supporting documents to:
    Internal Revenue Service
    ITIN Operation
    P.O. Box 149342
    Austin, TX 78714-9342

  • Schedule an appointment at an IRS taxpayer assistance center where documents can be verified in person.

  • Work with ITIN agents for Maryland, including Certified Acceptance Agents, who can verify identity and foreign status, return original documents immediately, and submit the form directly to the IRS.

Step 5: Processing Timeline

Processing times vary depending on the season and method of submission.

  • Standard applications are processed in about seven weeks.

  • During peak tax season, processing may take nine to eleven weeks.

  • Applications filed from overseas may require up to eleven weeks.

The IRS will send a notice confirming the result of the application:

  • CP 565 confirms that a valid ITIN has been assigned.

  • CP 566 requests additional information or supporting documentation.

  • CP 567 indicates the application was rejected and must be corrected before resubmission.

Key Takeaways

An ITIN application requires a valid passport or other original supporting documents, a completed Form W-7, a federal tax return, or an exception letter. Submitting through an IRS taxpayer assistance center or a Certified Acceptance Agent in Maryland often reduces risk, protects essential documents, and provides additional guidance for taxpayers.

ITIN Renewal Requirements

An ITIN does not last indefinitely. Taxpayers must renew their number when it has expired or if they receive an IRS notice. Failure to renew may lead to processing delays and the loss of certain credits.

When ITINs Expire:

  • An ITIN will expire if not used on a federal return for three consecutive years.

  • ITINs issued before 2013 require renewal if they have never been renewed.

  • The IRS may also issue a notice requesting renewal before the next filing season.

Renewal Process

  1. Complete a Form W-7 application and check the option to renew an existing ITIN.

  2. Attach the federal tax return unless an exception applies.

  3. Provide original supporting documents such as a valid passport, birth certificate, or school records to prove identity and foreign status.

  4. You can submit the application by mail, through an IRS taxpayer assistance center, or with the help of an ITIN agent in Maryland.

Applicants who renew before filing their return help ensure credits such as the child tax credit are processed without delays.

Becoming a Certified Acceptance Agent in Maryland

Some tax professionals may wish to become Certified Acceptance Agents, called CAAs. These professionals help taxpayers apply for or renew an ITIN while protecting original documents.

Eligibility

  • Tax preparers, attorneys, CPAs, enrolled agents, financial institutions, and educational institutions may apply.

  • Applicants must meet IRS suitability requirements and comply with their federal taxes.

Application Steps

  1. Complete the required ITIN training and forensic document training for CAAs.

  2. Create an ID.me account and apply through the IRS e-Services portal.

  3. Provide professional credentials, background information, and other supporting documentation.

  4. Upload certificates and required documents through the IRS site.

Terms and Responsibilities

  • CAAs receive a four-year agreement with the IRS.

  • They must maintain quality standards, verify applicants' identities and foreign status, and keep records for at least three years.

  • At least five ITIN applications per year are required to maintain an active status.

Common ITIN Problems and Solutions

Errors in ITIN applications often lead to rejection notices or delays. Understanding common issues helps applicants prepare better.

Frequent Rejection Reasons

  • Documents are blurry, expired, or incomplete.

  • Names and dates on the Form W-7 application do not match the original supporting documents.

  • Dependents do not provide proof of U.S. residency when required.

  • Applicants request an ITIN even though they are eligible for an SSN.

  • Required signatures or sections of the form are missing.

How to Resolve Issues

  1. Review the rejection notice carefully to understand what was requested.

  2. Gather valid and complete supporting documentation, such as a valid passport or school records.

  3. Resubmit the corrected application by mail or through an ITIN agent in Maryland.

  4. Respond quickly to IRS requests to avoid further delays.

Applicants can reduce problems by verifying all details before submission and using a CAA or IRS taxpayer assistance center to confirm accuracy.

Real-World Examples and Edge Cases

Examples help illustrate how an ITIN application works in different situations. These scenarios highlight common cases for Maryland residents.

Example 1: Foreign Student and Family

A graduate student in Maryland files taxes using a Form W-7 application. Her spouse and dependents also need ITINs so the family can qualify for the child tax credit and other allowable benefits. Supporting documentation may include a valid passport, school records, and proof of residency for dependents.

Example 2: Nonresident Investor

An investor from overseas owns rental property in Maryland. He must file a federal tax return because he earns income in the United States. He applies for an ITIN by submitting original supporting documents and the completed form with his return.

Example 3: Military Family Overseas

A U.S. citizen stationed overseas files taxes jointly with a foreign spouse. The spouse applies for an ITIN using notarized copies of a valid passport and other documents. Special rules allow military families to provide certified copies when original records are impractical to mail.

Maryland ITIN Agent Directory

Working with local ITIN agents helps taxpayers protect important documents while completing the ITIN application process. Maryland has several Acceptance Agents and Certified Acceptance Agents who serve communities throughout the state.

Baltimore Area

  • Premier Tax Services – 4300 Roberton Avenue, Baltimore, MD 21206 – (240) 360-9734

  • Real Tax Multiservices, LLC – 2121 Eastern Avenue, Baltimore, MD 21231 – (410) 276-1295

Washington D.C. Metro Area

  • Garcia Financial Services, LLC – 1 Research Court, Suite 450, Rockville, MD 20850 – (800) 709-8475

  • Centro De Habla Hispana, LLC – 1425 University Boulevard East, Hyattsville, MD 20783 – (301) 434-4877

Annapolis Area

  • AM Tax Service, LLC – 706 Genessee Street, Annapolis, MD 21401 – (410) 268-0793

For the complete and most up-to-date directory, taxpayers can review the official IRS site listing ITIN Acceptance Agents in Maryland.

Next Steps and Call to Action

Applying for an ITIN requires careful preparation. Before filing, taxpayers should gather supporting documentation, confirm eligibility, and complete the Form W-7 application. Using an ITIN agent for Maryland residents can help avoid mistakes, protect original documents, and speed up processing.

Checklist Before Applying

  1. Verify that you must file a federal tax return or qualify for an exception.

  2. Collect original supporting documents, such as a valid passport or birth certificate.

  3. Ensure all names, dates, and addresses are consistent across forms and records.

  4. Submit your application through the mail, an IRS taxpayer assistance center, or a local ITIN agent.

For Tax Professionals

Professionals can expand their services by becoming Certified Acceptance Agents. This allows them to serve ITIN applicants, build stronger relationships with immigrant communities, and provide valuable assistance with federal return compliance. Taxpayers and professionals in Maryland can take the next step by contacting a local ITIN agent or beginning the CAA application process through the IRS e-Services site.

Frequently Asked Questions

What is an individual taxpayer identification number, and who needs it?

The Internal Revenue Service issues an individual taxpayer identification number (ITIN) for tax purposes. It is designed for taxpayers who must file a federal tax return but are not eligible for a Social Security Number. An ITIN applicant may include a nonresident with foreign status, a student, or a spouse or dependent listed on a return to claim certain credits, such as the child tax credit.

How do I apply for an ITIN in Maryland?

Taxpayers can apply for an ITIN by completing a Form W-7 application. The applicant must gather supporting documentation proving identity and foreign status, such as a valid passport, school, or medical records. The application can be submitted by mail to the IRS in Austin, TX, through an IRS taxpayer assistance center, or with the help of authorized ITIN agents for Maryland.

What documents are required for an ITIN application?

An ITIN application requires original supporting documents proving identity and foreign status. Examples include a valid passport, a birth certificate, or a national ID card. For dependents, school records or medical records may also be required. Supporting documentation must be current and unexpired. Taxpayers may also need to include a completed federal tax return unless they qualify for an exception requested by the IRS.

When does an ITIN expire, and how can I renew it?

An ITIN will expire if it is not used on a federal return for three consecutive years or if the IRS issues a notice requesting renewal. To complete an ITIN renewal, taxpayers must file a new Form W-7 application and submit supporting documentation. Renewal requires proof of identity and foreign status, such as a valid passport, and may be submitted by mail, through an ITIN agent, or at an IRS taxpayer assistance center.

Can an ITIN be used for work authorization or immigration services?

An ITIN cannot be used for work authorization or immigration services. The number is issued strictly for tax purposes to allow individuals to file a federal tax return, claim credits, and receive a refund. It does not change a person’s immigration status or provide citizenship benefits. A taxpayer identification number ITIN is only a tool for the IRS individual taxpayer identification process and should not be confused with an SSN.

What are the benefits of using an ITIN agent in Maryland?

Working with ITIN agents for Maryland helps protect original supporting documents and ensures a completed application for the IRS individual taxpayer identification. Agents verify identity and foreign status, assist with the Form W-7, and help applicants qualify for applicable credits. Using a local agent can also reduce delays caused by mailing documents and provide guidance on complex cases such as dependents, overseas applicants, or those with expired ITIN numbers.