Page 17 - 2020 Publication 17

Page 15 of 138
Fileid: … ations/P17/2020/A/XML/Cycle03/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
File Form W-7A, Application for Taxpayer you may have to pay a penalty. See the discus- 14:38 - 19-Jan-2021
Identification Number for Pending U.S. Adop- sion on Penalties, later, for more information. Form 1099-R. If you received a Form 1099-R
tions, with the IRS to get an ATIN if all of the fol-
lowing are true. SSN on correspondence. If you write to the showing federal income tax withheld, and you
IRS about your tax account, be sure to include
file a paper return, attach a copy of that form in
• You have a child living with you who was your SSN (and the name and SSN of your the place indicated on your return.
placed in your home for legal adoption. spouse, if you filed a joint return) in your corre- Form 1040 or 1040-SR. If you file a paper re-
• You can’t get the child's existing SSN even spondence. Because your SSN is used to iden- turn, attach any forms and schedules behind
though you have made a reasonable at- tify your account, this helps the IRS respond to Form 1040 or 1040-SR in order of the “Attach-
tempt to get it from the birth parents, the your correspondence promptly. ment Sequence No.” shown in the upper right
placement agency, and other persons. corner of the form or schedule. Then, arrange
• You can’t get an SSN for the child from the Presidential Election all other statements or attachments in the same
SSA because, for example, the adoption Campaign Fund order as the forms and schedules they relate to
isn't final. and attach them last. Don't attach items unless
• You are eligible to claim the child as a de- This fund helps pay for Presidential election required to do so.
pendent on your tax return. campaigns. The fund also helps pay for pedia-
After the adoption is final, you must apply for an tric medical research. If you want $3 to go to Third Party Designee
this fund, check the box. If you are filing a joint
SSN for the child. You can’t continue using the return, your spouse can also have $3 go to the
ATIN. fund. If you check the box, your tax or refund If you want to allow your preparer, a friend, a
See Form W-7A for more information. won't change. family member, or any other person you choose
to discuss your 2020 tax return with the IRS,
Nonresident alien spouse. If your spouse is a check the “Yes” box in the “Third Party Desig-
nonresident alien, your spouse must have either Computations nee” area of your return. Also, enter the design-
an SSN or an ITIN if: ee's name, phone number, and any five digits
• You file a joint return, or The following information may be useful in mak- the designee chooses as his or her personal
ing the return easier to complete.
identification number (PIN).
• Your spouse is filing a separate return. If you check the “Yes” box, you, and your
If your spouse isn't eligible for an SSN, see the Rounding off dollars. You can round off cents spouse if filing a joint return, are authorizing the
to whole dollars on your return and schedules. If
following discussion on ITINs. you do round to whole dollars, you must round IRS to call the designee to answer any ques-
Individual taxpayer identification number all amounts. To round, drop amounts under 50 tions that arise during the processing of your re-
turn. You are also authorizing the designee to:
(ITIN). The IRS will issue you an ITIN if you are cents and increase amounts from 50 to 99
a nonresident or resident alien and you don't cents to the next dollar. For example, $1.39 be- • Give information that is missing from your
have and aren’t eligible to get an SSN. This also comes $1 and $2.50 becomes $3. return to the IRS;
applies to an alien spouse or dependent. To ap- If you have to add two or more amounts to • Call the IRS for information about the pro-
ply for an ITIN, file Form W-7 with the IRS. It figure the amount to enter on a line, include cessing of your return or the status of your
usually takes about 7 weeks to get an ITIN. En- cents when adding the amounts and round off refund or payments;
ter the ITIN on your tax return wherever an SSN only the total.
is requested. If you are entering amounts that include • Receive copies of notices or transcripts re-
Make sure your ITIN hasn’t expired. If you cents, make sure to include the decimal point. lated to your return, upon request; and
haven't used your ITIN on a U.S. tax return at There is no cents column on Form 1040 or • Respond to certain IRS notices about math
least once in the last 3 years, or if your ITIN has 1040-SR. errors, offsets (see Refunds, later), and re-
the middle digits 88, (9NN-88-NNNN) or if your turn preparation.
ITIN has the middle digits 90, 91, 92, 94, 95, 96, Equal amounts. If you are asked to enter the You aren't authorizing the designee to re-
smaller or larger of two equal amounts, enter
97, 98, or 99 and was assigned before 2013, it ceive any refund check, bind you to anything
expired at the end of 2020 and must be re- that amount. (including any additional tax liability), or other-
newed if you need to file a U.S. federal tax re- Negative amounts. If you file a paper return wise represent you before the IRS. If you want
turn in 2021. You don't need to renew your ITIN and you need to enter a negative amount, put to expand the designee's authorization, see
if you don't need to file a federal tax return. You the amount in parentheses rather than using a Pub. 947.
can find more information at IRS.gov/ITIN. minus sign. To combine positive and negative The authorization will automatically end no
ITINs with middle digits 70 through 87 amounts, add all the positive amounts together later than the due date (without any extensions)
and then subtract the negative amounts.
TIP have expired and must also be re- for filing your 2021 tax return. This is April 18,
newed if you need to file a tax return in 2022, for most people.
2021 and haven't already renewed the ITIN. Attachments See your form instructions for more informa-
tion.
If you are applying for an ITIN for your- Depending on the form you file and the items
plete additional schedules and forms and attach Signatures
TIP self, your spouse, or a dependent in or- reported on your return, you may have to com-
der to file your tax return, attach your
completed tax return to your Form W-7. See the them to your paper return.
Form W-7 instructions for how and where to file. You may be able to file a paperless re- You must sign and date your return. If you file a
joint return, both you and your spouse must
You can’t e-file a return using an ITIN in TIP turn using IRS e-file. There's nothing to sign the return, even if only one of you had in-
attach or mail, not even your Forms
! the calendar year the ITIN is issued; W-2. See Why Should I File Electronically, ear- come.
CAUTION however, you can e-file returns in the lier. If you file a joint return, both spouses
following years. ! are generally liable for the tax, and the
ITIN for tax use only. An ITIN is for federal Form W-2. Form W-2 is a statement from your CAUTION entire tax liability may be assessed
tax use only. It doesn't entitle you to social se- employer of wages and other compensation against either spouse. See chapter 2.
curity benefits or change your employment or paid to you and taxes withheld from your pay. Your return isn't considered a valid return
You should have a Form W-2 from each em-
immigration status under U.S. law. ployer. If you file a paper return, be sure to at- unless you sign it in accordance with the re-
Penalty for not providing social security tach a copy of Form W-2 in the place indicated quirements in the instructions for your return.
number. If you don't include your SSN or the on your return. For more information, see Form You must handwrite your signature on your
SSN of your spouse or dependent as required, W-2 in chapter 4. return if you file it on paper. Digital, electronic,
Chapter 1 Filing Information Page 13