Publication 570 |
2000 Tax Year |
Important Reminders
Individual taxpayer identification number (ITIN).
The IRS will issue an ITIN to a nonresident or resident alien who
does not have and is not eligible to get a social security number
(SSN). To apply for an ITIN, Form W-7, Application for IRS
Individual Taxpayer Identification Number, must be filed with
the IRS. It usually takes about 30 days to get an ITIN. The ITIN is
entered wherever an SSN is requested on a tax return. If you are
required to include another person's SSN on your return and that
person does not have and cannot get an SSN, enter that person's ITIN.
An ITIN is for tax use only. It does not entitle you to social
security benefits or change your employment or immigration status
under U.S. law.
Change of address.
If you change your mailing address, be sure to notify the Internal
Revenue Service using Form 8822, Change of Address. Mail it
to the Internal Revenue Service Center for your old address (addresses
for the Service Centers are on the back of the form).
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