Are you looking to apply for an ITIN (Individual Taxpayer Identification Number application (ITIN)) outside the USA in 2024 for a 2023 tax return filing?
To do so you can apply once the tax year opens in January 2024 by paper filing the US tax return alongside the ITIN application.
Advance applications are not permitted unless you meet an exception to filing.
What sort of tax return can be filed?
- a joint 1040 with a US spouse - where the non resident spouse signs an election to opt in to file as a US person and declare their worldwide income on their US spouses 1040. If married in 2023, the first you can do so is in 2024.
- a 1040NR filing - this is for non residents of the US with income that is required to be reported and filed, either to pay tax due or request a refund of overpaid tax.
Exceptions to filing a US tax return
There are various exceptions to filing a US tax return, that if eligible, you may apply for an ITIN without attaching a US tax return. ITINs are issued for tax filing and reporting purposes only.
Examples include:
- Reporting for FIRPTA and the sale of a US property - an ITIN can be applied for at or close to closing of a US property sale (and of course after the sale).
- Owning a US entity - this includes an LLC, LLP or LP as well as a corporation (INC).
- passive income - this includes in certain circumstances royalties, dividends, bank interest.
- US company bank account - where the account already exists and the bank requires an ITIN from the owner.
- Individuals who are receiving distributions during the current tax year of income such as pensions, annuities and rental income,
- Wages, Salary, Compensation, and Honoraria Payments - with or without a tax treaty.
- Third party reporting of US mortgage interest - where the US mortgage provider needs an ITIN.
Other options also exist. Any exception requires the relevant paperwork attached to the submission to support the application for an ITIN.
All applicants must be eligible for an ITIN and must meet the criteria set by the IRS.
Just Breve is both an Enrolled Agent (for US tax returns) and a Certifying Acceptance Agent for ITINs (known as a CAA). We regularly assist clients with both items together. If you have a self prepared tax return or another accountant has prepared this for you, we can still assist with the ITIN application. Any issues with the tax return (being self prepared or prepared by someone else) is solely your responsibility after the ITIN is assigned. Any tax return attached, is forwarded automatically by the ITIN unit for processing (internally). We would only assist with tax return related issues where Just Breve had prepared them.
Just Breve assists regular with all types of ITIN applications. If you have a question, do get in touch.
Contact Just Breve for more information:
Just Breve - is a US tax accounting firm, assisting non US persons with their US tax filing requirements, including obtaining a refund of overpaid US tax. This includes applying for a new ITIN or renewing an existing ITIN. We are a certifying acceptance agent (CAA) and have a contract with the IRS to help with Form W-7 ITIN applications.
T: 0208 1444632
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