Certification of IRS Form W-7 ITIN application form
Effective April 2024, I am no longer serving as an IRS Certified Acceptance Agent and am unable to assist with obtaining an ITIN (Individual Taxpayer Identification Number).
The ITIN is needed for:
non-U.S persons filing U.S. tax return 1040NR, the W-7 is attached to the return
persons claiming an exemption for a non-U.S. person as an eligible dependent on a U.S. tax return
non-U.S. persons completing IRS Form W8-ECI/W8-Ben that is required for waivers for reduced withholding of the otherwise 30% U.S. non-resident tax, say on gross rental income and other passive income
purchasers of U.S. real estate from a non-U.S. person completing IRS Form 8288A or 8288-B (application for reduced withholding) on the sale of U.S. real estate
There have been changes to the process as announced in June 2012 and in November 2012 by the IRS.
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To prove foreign status and identity, you must submit certain original documentation or certified copies issued by the issuing agency. Your passport as an stand-alone document will prove both foreign status and identity. For those renting U.S. properties, you need to obtain a letter from the management company on their letterhead indicating that the ITIN is needed for reporting and/or withholding purposes. This letter must be attached to the W-7. Other withholding agents must prepare a similiar letter.
For my certification of the W-7, you may need to get a copy of your passport certified by the passport office if you do not wish to send original documents. Without my certification, there is the likelihood that your W-7 has not been prepared accurately and completely, resulting in processings delays that will affect the processing of your U.S. tax return (say the U.S. 1040NR) and acceptance of waiver applications for reduced tax withholding. As a CAA, I have direct contact with the ITIN office should any difficulties arise.
ITINs for dependents may require submission of original documentation.
