Certification of IRS Form W-7 ITIN application form
Effective April 17, 2017, the IRS reinstated foreign or non-U.S. certified acceptance agents that were disbanded on January 1, 2017. Therefore I can certify or alternatively review your W-7 to ensure it is complete and accurate. You will need to submit your original passport or obtain a certified copy of the passport from Passport Canada if you wish to self-prepare the W-7 without my certification. With certification, we just need a photocopy of the passport.
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.
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.