ITIN Basics - The Application Process

This course will cover, in detail, the filing procedures and application processes for completing US tax returns for undocumented immigrants and foreign nationals in various real-life scenarios. We will cover best practices when applying for ITINs for Taxpayers, Spouses, or dependents. We will discuss which form should be filed for your client, 1040, 1040X or 1040NR, and we will touch on W-7 exceptions. We will talk about multiple preparation scenarios from varying levels of tax office certifications, including the Certifying Acceptance Agent designation. This course will provide 1 IRS continuing education credit from the General Tax Law category.