Check list of documentation. ITIN Individual Tax Identification Number.

This is the basic information we need to apply for an ITIN (Individual Taxpayer Identification Number) using Form W-7.

Please be sure that you have upload all the information listed in this page to the Client’s Area.

1. Completed Form W-7 Filled out accurately and signed.
2. Federal Tax Return. Usually, you must attach a valid federal income tax return (e.g., Form 1040) unless you qualify for an exception. If you’re claiming an exception, you’ll need to attach supporting documentation instead of a tax return.
3. Proof of Identity and Foreign Status

You must submit the original Passport, this is the only document that proves both identity and foreign status by itself; or a certified copy of the Passport from the correspondent U.S. Consulate. You cannot submit regular photocopies.

4. Supporting Documentation for Exceptions

These exceptions allow certain individuals to apply for an ITIN without submitting a U.S. tax return, if they meet specific criteria and provide supporting documentation. All documents must be in original form or certified by the issuing agency and translations must be provided for documents in languages other than English.

Exception 1: Passive Income

Applies to: Individuals required to obtain an ITIN to claim tax treaty benefits for passive income (interest, dividends, royalties, etc.).

Subcategories:

• 1(a): Third-party withholding on passive income (e.g., a bank or broker).
• 1(b): Tax treaty claims with portfolio interest income exemption.

Required Documents:

• A signed letter or document from the withholding agent (bank, brokerage, etc.) on official letterhead:
  • Confirming that the individual is subject to withholding.
  • Showing the amount and type of income.
• A copy of the treaty article and IRS Form 8233 (if applicable).

Exception 2: Other Income Subject to Withholding

Applies to: Individuals receiving income subject to third-party withholding, such as wages, scholarships, or gambling winnings.

Subcategories:

• 2(a): Wages subject to withholding (Form W-2).
• 2(b): Scholarship, grant, or fellowship income.

Required Documents:

• 2(a): Copy of Form W-2 or written statement from employer showing withholding.
• 2(b):
  • Copy of award letter from the institution.
  • Letter from the school or grantor showing the individual’s name, amount awarded, and U.S. location.
  • If applicable: Form 1042-S or Form 8233.

Exception 3: Dependent/Spouse of a U.S. Visa Holder

Applies to: Non-U.S. individuals who are a spouse or dependent of a U.S. visa holder not required to file a U.S. tax return.

Required Documents:

• Copy of the visa for both the primary visa holder and the dependent/spouse.
• Proof of relationship (e.g., marriage or birth certificate).
• Proof of residency (if required; e.g., school records or medical records for children under 18).

Exception 4: Exempt Individuals (Students, Professors, Researchers)

Applies to: Nonresident aliens in the U.S. on F, J, M, or Q visas who are:

• Receiving non-wage income (e.g., scholarships), or
• Required to file Form 8843 (but not a tax return).

Required Documents:

• Letter from the sponsoring institution verifying:
  • Your role (student, researcher, etc.).
  • Length and purpose of stay.
• Copy of visa, passport, and Form DS-2019, I-20, or I-797.
• If applicable, a copy of Form 1042-S or Form 8233.

Exception 5: Individuals with IRS Reporting Requirements

Applies to: Foreign persons who are partners in a U.S. business, or owners of U.S. LLCs required to file an information return (e.g., Form 1065).

Required Documents:

• A letter from the partnership or LLC on official letterhead:
  • Stating the individual is a foreign partner/owner.
  • Showing ownership percentage and IRS filing requirement.
• Copy of the partnership agreement or Form 1065 Schedule K-1 (if available).

You might need to get the services of a Certifying Acceptance Agent (CAA), to be sure that the documentation is correct and will be accepted by the IRS.