An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS. It consists of nine digits and always begins with the number 9.

Who Needs an ITIN?

If you’re an individual earning income from US sources but are not eligible to obtain a Social Security Number (SSN), you are required to apply for an ITIN in order to file a US tax return.

For example:

• Non-US property owners earning rental income from US real estate
• Foreign investors receiving US interest or dividend income
• Nonresident individuals selling US real estate

Why is an ITIN Important?

• Tax Filing Requirement: All individuals receiving US source income must file a US tax return using a valid US Tax ID number (either an SSN or ITIN).
• Withholding on Rental Income: Rental management companies are required to withhold 30% of gross rental income unless an ITIN is provided. This amount may be refunded by filing a US tax return.
• Opening US Bank Accounts: Some US banks may require an ITIN to open an account.
• Compliance: ITINs are issued based on US tax filing needs—not immigration status. They do not authorize employment in the United States.

How to Apply for an ITIN

To apply for an ITIN, you must have a valid reason, such as:

• Filing a US tax return
• Receiving rental or interest income from US sources
• Selling US real property

Required Documentation

• Form W-7: This is the official IRS application form for an ITIN. It must be signed with an original ink signature by the applicant.
• Identification Documents: Certified (or original) identity documents—such as a passport—are required as part of the application.

We’re Certified Acceptance Agents

As IRS-authorized Certified Acceptance Agents, we are qualified to:

• Review your identification documents (e.g., passport)
• Certify them for ITIN application purposes
• Complete and submit your W-7 form accurately and efficiently

Let us simplify the ITIN application process for you—ensuring compliance and minimizing delays.