When applying for an ITIN number, we receive many client emails and calls thinking that completing form W-7 and certifying a passport if all that is required. Unfortunately that is not the case. An ITIN is issued for tax filing (1040 or 1040NR) and tax reporting requirements (e.g. receiving a 1042-S). As such, supporting documentation relating to each of these items needs to be submitted to prove a need for the ITIN to be issued.
Examples of reasons people may need an ITIN and what documents need to be included when applying for one:
- Sale of US property by a non resident alien - supporting documents in this case would be a copy of the sales contract as well as a copy of the withholding documents (8288 and 8288-A or 8288-B).
- Receiving US source consultancy income - supporting documents in this case would be a copy of the employment contract and the 8233 exemption from withholding on compensation for personal services.
- Owner of a US LLC or US LP - a copy of the operating agreement showing the applicant listed as well as details of the EIN
- Royalty income - a letter from the payor of the income on headed paper requesting an ITIN.
All of the above are examples of supporting documents relating to an ITIN application. These need to be attached with any ITIN application being sent as applicable. There are many more combinations of supporting documents for varying ITIN needs. Please feel free to contact us for more information.
How can we assist you?
Just Breve are Enrolled Agents and Certifying Acceptance Agents (CAA) - able to assist alien individuals and other foreign persons with obtaining EINs and ITINs from the IRS by assisting in completing forms and validating the person’s foreign status and identity (as applicable).
We are based near London Heathrow and can assist individuals to obtain their EIN or ITIN number at their convenience. Are you flying in or out of Heathrow on business? We can meet you to verify all ITIN documentation near the Heathrow area or at a location that suits you. We have met clients at their homes, offices, local coffee shops and even service stations. Wherever it is convenient for them, we will try to accommodate the request.
We cover London and the surrounding areas, Heathrow and anywhere in the UK and Europe. Travel costs apply in certain cases outside of London. Email or call for assistance today.
Get in touch today:
m: 077255 87696
CERTIFIED ACCEPTANCE AGENTS
In lieu of sending original documentation, taxpayers may be eligible to use an IRS authorized Certified Acceptance Agent (CAA).