TIN and its application process. All nonresident aliens require an ITIN to file an U.S. Individual Income Tax Return. An IRS individual taxpayer identification number (ITIN) is for U.S. federal tax purposes only. If you are a U.S. Citizen, you must use your SSN (Social Security Number) as taxpayer identification number.

IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those without SSN. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting.

In order to apply for an ITIN you need to file a Form W7, signed by an IRS Acceptance Agent attaching at least a certified copy of your passport, which is the only standalone identification document accepted. You can get a certified copy of your passport from any U.S. Consulate.

If you are applying for an ITIN in order to file a US Tax return, you must submit the Form W7 with the tax return itself. Then the IRS will process both things at the same time, your ITIN application, and your Tax return. In this case the Form 1040 (Individual Tax Return) must be file on paper, e-filing will not be accepted. There are exceptions to the requirement to include a U.S. federal tax return. If you claim one of these exceptions, you must submit the documentation required instead of a tax return.

The two most common exceptions to apply for an ITIN are (1) cases of third-party withholding on passive income and (2) if you are claiming the benefits of a tax treaty, because of wages, salary payments, etc…

For the first exception you might need a signed letter or document from the bank or the withholding agent, on official letterhead, showing your name and verifying that an ITIN is required, because you you’ve opened a bank account that’s subject to IRS information reporting and/or federal tax withholding on the interest or any kind of distributions, generated during the current tax year.

For the second exception you might need a letter of employment from the payer of the income and a copy of the completed withholding agent’s portion of Form 8233

Form W7 should be filed up and signed by the taxpayer, attaching all documentation required for, then the Acceptance Agent will sign it and mail it to the IRS (ITIN Operation).

Th IRS will contact the taxpayer directly confirming the ITIN or requesting any missing document. According to the IRS, the processing time for an ITIN last normally between 9 to 11 weeks to received it, plus one month more for the international delivery of the Post Office. After this period, if you would like to know the status of your application you can always call 00 1 267 941 1000 for assistance or send us an email to info@ustaxconsultants.es

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