REASONS YOU MAY NEED TO OBTAIN AN ITIN
- Nonresident alien required to get an ITIN to claim a tax treaty benefit
- Nonresident alien filing a US federal tax return
- US resident alien filing (based on days present in the US) filing a US federal tax return.
- Dependent of US citizen/resident alien.
- Spouse of a US citizen/resident alien.
- Nonresident alien student, professor, or searcher filing a US federal tax return or claiming an exception.
- Dependent or spouse of a nonresident alien holding a U.S. visa.
- Other reason (known as Exceptions)
Exception 1
Passive Income – Third-Party Withholding: if you receive partnership income, interest income, annuity income, rental income, or other passive income that is subject to third-party withholding (1042-S, 1099-INT, 1099-MISC, 8805, K-1, etc.
Exception 2
Other Income: This exception may apply if:
– 1. If you can claim the benefit of a US income tax treaty with a foreign country and you are receiving any of the following:
– a. Wages, salary, compensation, and honoraria payments
– b. Scholarships, fellowships, and grants; and/or
– c. Gambling Income; or
– 2. You are receiving taxable scholarship, fellowship, or grant income, but not claiming the benefits of an income tax treaty
Exception 3
Mortgage Interest – Third-Party Reporting: If you have a home mortgage loan on real property that you own in the United States that is subject to third-party reporting of mortgage interest
Exception 4
Dispositions by a Foreign Person of US Real Property: Use this exception when a foreign person sells real property in the United States that is subject to third-party withholding commonly referred to as FIRPTA
Exception 5
Treasury Decision (TD) 9363: Use this exception if you have an IRS reporting requirement under TD 9363 and you are submitting a Form W-7 with Form 13350.
Acceptable Supporting Documentation
- Passport (Must be current and signed)
- National Identification Card (Must be current and contain name, photograph, address, date of birth and expiration date)
- United States Driver’s License
- Civil Birth Certificate (Required for applicants under 18 if passport is not provided) **
- Medical Records (Valid only for dependents under age 6) **
- Foreign Driver’s License
- United States State Identification Card
- Foreign Voters Registration Card
- United States Military Identification Card
- Foreign Military Identification Card
- School Records (valid only for dependents under age 14 (under age 18 if a student)) **
- Visa issued by United States Department of State
- United States Citizenship and Immigration Services (USCIS) Photo Identification
**May be used to establish “foreign status” only if the documents are foreign.
Applicant using a valid passport as proof of identity will need to make an in-person appointment to have their passport authenticated by CM&A to satisfy the application and documentation process. If an applicant is unable to do so, an original certified copy of the passport should be obtained from the issuing authority, U.S. Embassy or Consulate and provided to CM & A. In both circumstances a face-to-face interview is facilitated as we MUST have original identification document or original certified identification document in hand during the interview per IRS requirements. Please note that notarized document from any of the following sources is NOT ACCEPTABLE: solicitor, mayor, judge, public notary or minister (not limited).
Note: A passport that does not have a date of entry is no longer accepted as a stand-alone identification document for certain dependents.
https://www.irs.gov/individuals/international-taxpayers/obtaining-an-itin-from-abroad
If a valid passport is not available, two or more documents from the list above will suffice, plus a face-to-face interview.
ITIN processing time depends on local mail system.
- Generally 7 – 8 weeks
- Peak processing times (i.e. Jan 15th to April 30) or from abroad between 9 – 11 weeks
ITINs that have not been used on a federal tax return within the last three years at least once, would have automatically expired on December 31, 2020. (IRS)
FREQUENTLY ASKED QUESTIONS
What is the difference between a “certified” and a “notarized” document?
A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency. These documents will be accepted. A notarized document is one that the taxpayer provides to a public notary who bears witness to the signing of the official document and affixes a seal assuring that the document is legitimate. These documents will not be accepted for ITIN applications. Note there are some applicants who are exempt from this change.
Can CAAs and AAs still submit Forms W-7 to the IRS for taxpayers?
Yes, CAAs and AAs can still submit Forms W-7 on behalf of their clients. CAAs are allowed to use Form W-7 (COA) to certify that they have reviewed and verified the original documentation or a certified copy from the issuing agency of those documents through face-to-face or video electronic interviews. CAAs must have the original identification documents in their possession during the interview, in order to see the security features and authenticate the documents. CAAs are required to submit copies of the documents that they reviewed along with the Form W-7 (COA). For dependents, CAAs are allowed to authenticate the passport and birth certificate. For all other documents, you are required to attach the original documents or certified copies from the issuing agency.
