Can an ITIN be used to file a delinquent or amended return for prior years?
An ITIN can be used for any valid, delinquent or amended tax returns (income, estate, gift or refund claim). Furnishing an ITIN on a return does not eliminate your need to satisfy the eligibility standards for claiming specific exemptions, credits, etc. If the tax return you attach to Form W-7 is filed after the return’s due date, you may owe interest and/or penalties. You should file your current year tax return by the prescribed due date.
Related Questions
- When the form is used to file for the homestead credit or exemptions, who does the county auditor return the receipt to?
- Can filers use the Form 5500-SF to file 2008 or prior year delinquent or amended return/reports?
- Can I file a joint California return with my domestic partner for tax years prior to 2007?
