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ITIN

What is an ITIN?
How do you get an ITIN?
What documentation must I provide?

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What is an ITIN and when is it issued by the IRS?

It is a taxpayer identification number issued to individuals who are not eligible for an SSN and who have federal tax obligations in the U.S.A.
In addition, there are only five reasons for which it can be issued, and depending on the one that applies to you, a different type of documents is needed.

How do you get an ITIN? What documentation must I provide?

Filling up the Form W7, either by applying the exception that corresponds to it together with the documentation that supports that same exception or filling up the Form W7 together with the 1040NR, because you had a withholding in your earnings that does not correspond to it or because it has business income that come from the U.S.A. and you are obliged to file a US Tax return as a Non-Resident.

In any cases you must include your passport certified by the U.S. Consul. This service is offered by any U.S. Consulate. The passport must be valid and if you have two nationalities, you can use the passport of your choice for certification.

In the same way, we will need your DNI/NIE as well as a copy of the American Visa, if you have one.

They have withheld 30% from my income and I have to get it back. How?

In this case, it would no longer be worth filing the W8, as some people might suggest. To recover it, partially or in full, you must file the 1040NR, declaring your income originating in the U.S.A. and request the ITIN with the W7 form.

Cases in which the ITIN application does not apply.

For the creation of a sole proprietorship LLC in the U.S.A. the IRS does not accept the application for an ITIN.

If you have started filing for a permanent VISA and are going to be issued the corresponding SSN, the IRS prohibits applying for an ITIN.

Can I request an ITIN for my non-resident alien spouse?

Yes, but keep in mind that if you include your spouse in the return, Form 1040, you must also declare / add his/her worldwide income. If you are tax residents in Spain, it does not make much sense to file a joint return in the U.S.A., because you will not have any tax benefits in the U.S.A. since it will correspond to you to pay the taxes in Spain.

Why can’t I submit my 1040 electronically if my spouse does not have an ITIN/SSN?

 

The IRS will not accept a joint 1040 without both spouses’ SSNs/ITNs and the W7 can only be submitted on paper. Most commercial software automatically blocks you when you do not provide the two tax identification numbers — ITIN/SSN

How long does it usually take to prepare the ITIN and how is the sending process?

 

The completion of the W7 form, whether it is attached to a 1040NR or not, and once we have all the necessary documentation to start the work, it should take seven days to be finished. Once you receive it, you must sign and send by certified mail. The ITIN application must be on physical paper the first time it is applied for.

Do I need to present another W7 if my ITIN expires?

 

Correct! The ITINs expire if you don’t use them on a federal tax return (1040 or 1040NR). Some expire by numbering, and it is reported on the official IRS website. They are usually a group of chosen numbers that corresponds to the numbering of the two middle numbers of the ITIN. In case it expires, and you have to file the 1040NR, it is convenient to send the W7 attached to the tax return.

How will the IRS inform me of the ITIN granted?

 

The IRS will contact you by regular mail. Either to return some documentation that you have sent or to give you the ITIN number or notify you of the rejection. In this case, they will always inform you of the reasons and how to proceed to submit the application again.

What are the fees to apply for the ITIN?

US Tax Consultants are IRS Acceptance Agents, and we are authorized by the IRS to supervise and sign ITIN (W7) applications. You can see our fees for preparing a W7 on our fees page.

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