Individual Taxpayer Identification Number (ITIN) Applications

Our US team include Certified Acceptance Agents (CAA) who are authorised to certify certain documents (usually passports) for the purpose of ITIN applications (whether for a new ITIN application or where an ITIN has, or is about to, lapse and so needs to be renewed).

An ITIN can be required for the purpose of completing a US Federal and/or US State tax return for a person who is not eligible for a US social security number (SSN). Typically, US residents, citizens and Greencard holders will be eligible for a SSN but anyone else may need to apply for an ITIN instead.

Using a CAA

Our CAA’s can certify official documents and so avoid the need for an individual having to send in their original documents to the IRS (e.g. their passport/birth certificate).

We also ensure that all the necessary forms are completed accurately so as to minimise the risk of the ITIN application being rejected by the IRS.

An ITIN application can take up to 8 weeks to be processed and so an incorrectly prepared ITIN application will cause further delays. Not only that, many people would not want to send in their passport to the IRS due to the risk of this being lost or being without this document for several weeks/months.

Tax Return Filing

As stated above, the main reason for applying for an ITIN is because a US tax return is required by a non-US person who is not eligible for a SSN. There are many reasons why this is the case and the following are some examples:

• You are in receipt of US rental income or are selling a US property

• You are in receipt of US partnership income with effectively connected income to a US trade or business

• You worked in the US for a short period but did not obtain a SSN and have since returned to the UK (where an SSN is unlikely to be issued)

• You are a Non-Resident Spouse or Dependent of a US Citizen or Resident

Any initial US tax return required should be filed with the ITIN application since the IRS will need some evidence as to why an ITIN is required in the first place. It is possible to apply for an ITIN in the absence of a tax return but, again, it should be demonstrated and evidence provided as to why an ITIN is needed.

If you have any questions or would like us to assist you with applying for or renewing an ITIN, please contact us.