What is a Certifying Acceptance Agent (CAA)?
Per the Form W-7 instructions from the IRS:
A Certifying Acceptance Agent (CAA) can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents, except for foreign military identification cards. For dependents, CAAs can only verify passports and birth certificates. The CAA will return the documentation immediately after reviewing its authenticity. Taxpayers residing outside of the United States can apply for an ITIN through a CAA.
Just Breve - Certifying Acceptance Agent (CAA) - how can you help?
Just Breve is registered with the IRS for ITIN application submissions. We have a contract with the IRS to prepare, submit, certify and ensure the application is complete (with all supporting paperwork attached) for any Form W-7 submission.
We sign both the Form W-7 and a certificate of Accuracy (W-7COA) after we have verified your passport or birth certificate (and other ID documents). As part of the procedure we are also required to submit the full packet to the ITIN Operations unit in the United States.
Can I get an ITIN if I don’t live in the US?
Yes of course!, but only if you meet the fixed criteria for filing a US tax return or meeting an exception to filing a US tax return. The latter requires proof from a set list of exceptions set by the IRS.
Who qualifies for an ITIN number?
If you are filing a US TAX RETURN:
1040 - a non resident spouse or dependent can apply for an ITIN by attaching the 1040 to the application. The ITIN in this case is issued in fixed circumstances for the applicant and only if a tax filing benefit is available to them or they qualify for one when filing.
1040NR - a non resident taxpayer filing a US return to pay tax or claim a refund of tax is eligible for an ITIN.
If you are NOT filing a US Tax return:
Owner of a US business - depending on the type of business, you will be able to apply for a tax reporting purpose. Set documentation is required to prove you own the business.
Passive income - where you have US income, you will be able to apply for a tax reporting purpose. Set documentation is required to prove you are due to be paid this.
US distributions of income from US assets* - where you have US distributions of income due to you, you will be able to apply for a tax reporting purpose. Set documentation is required to prove you are due to be paid this.
*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.
Wages, Salary, Compensation, and Honoraria Payments - if you are claiming the benefit of a treaty and require an ITIN at the request of the US payor.
Scholarships, Fellowships, and Grants - if you are claiming the benefit of a treaty and require an ITIN at the request of the US payor.
Gambling Income - if you are claiming the benefit of a treaty and need to file a US tax return to reclaim overpaid tax.
Mortgage Interest - at the request of the mortgage company an ITIN may be needed to report the interest paid to the IRS.
Disposition by a Foreign Person of U.S. Real Property Interest - an ITIN is required by non residents of the US for FIRPTA purposes.
For all of the above the relevant paperwork needs to be attached with the Form W-7 submission. Just Breve will check this to ensure it is correct before proceeding with any application or submission. Incorrect documents result in a ITIN rejection and you must start the procedure again (causing delays).
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