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URL:https://www.learndesk.us/class/6068710580158464/lesson/0dee39257ea262aa423b85faa4480b54?ref=outlook-calendar
SUMMARY:Individual Taxpayer Identification Numbers (ITINs), Preparer Penalties, and Due Diligence
DTSTART;TZID=America/Los_Angeles:20260513T190000
DTEND;TZID=America/Los_Angeles:20260513T200000
LOCATION:https://www.learndesk.us/class/6068710580158464/lesson/0dee39257ea262aa423b85faa4480b54?ref=outlook-calendar
DESCRIPTION: 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 ineligible to obtain a social security number (SSN) from the social security administration (SSA). They are issued regardless of immigration status to individuals having a tax reporting need. Many are held by nonresident aliens. They do not serve a purpose other than tax reporting.
An ITIN does not:

Authorize work in the U.S.
Provide eligibility for social security benefits
Qualify a dependent for earned income tax credit purposes

Who needs One? If the following applies to your taxpayer, he will need to have an ITIN.

Does the taxpayer have SSN? Is he or she eligible to receive one? and
Does he have a requirement to furnish a federal tax identification number or file a federal tax return? and
Is he or she is one of the...

https://www.learndesk.us/class/6068710580158464/lesson/0dee39257ea262aa423b85faa4480b54?ref=outlook-calendar
STATUS:CONFIRMED
SEQUENCE:3
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DESCRIPTION:Class Reminder
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