At Just Breve we receive regular queries where potential ITIN applicants want more information on if they are eligible for an ITIN one of those questions is:
Can I get an ITIN if I don’t live in the US?
The answer is yes, but you will need to meet certain criteria for applying.
Non residents of the US are required to either file a US tax return with the Form W-7 Application for IRS Individual Taxpayer Identification Number OR meet an exception to filing a US tax return.
The latter is used often, but fixed documentation as advised by the IRS must be sent in with the Form W-7.
What are the reasons for applying for an ITIN?
The PRIMARY reason is filing a US tax return. This is either a Form 1040NR for non residents or it could also be a Form 1040 where the dependent or spouse of a US citizen requires an ITIN so the US citizen can claim extra credits on their return.
The SECONDARY reason is quite simple - it is an exception to filing a US tax return. There are various exceptions available for use but these ALL apply to individuals who have:
- US source income (including passive income* and Wages, Salary, Compensation, and Honoraria Payments, Scholarships, Fellowships, and Grants or gambling income)
- An existing US business - LLP, LLC, LP or INC
- Third-Party Reporting of Mortgage Interest
- Third-Party Withholding— Disposition (i.e. sale) by a Foreign Person of U.S. Real Property Interest
*income such as pensions, annuities, rental income, royalties, dividends, etc., and are required to provide an ITIN to the withholding agent (for example, an investment company, insurance company, financial institution, etc.) for the purposes of tax withholding and/or reporting requirements.
For all exceptions - the relevant paperwork must be attached to the Form W-7 ITIN application to prove that income is payable.
Contact Just Breve for more information:
Just Breve - is a US tax accounting firm, assisting non US persons with their US tax filing requirements. This includes applying for a new ITIN or renewing an existing ITIN. We are a certifying acceptance agent and have a contract with the IRS to help with Form W-7 ITIN applications.
T: 0208 1444632
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