The ITIN Application Process

THE ITIN APPLICATION PROCESS

Please complete the form at the bottom of this page  so that we can contact you to discuss whether you have a valid reason for making an ITIN application we will then follow the steps detailed below.

• Complete, sign and return the Letter of Engagement and New Client Information Form we will send to you to.
• Send a copy of your HUD/ALTA Settlement Statement from the purchase of your property this is the financial statement that was provided at closing and summarizes the purchase transaction.
• Send a copy of the photo page of the passport of each owner or other ID documents to be used to support the application.
• The documents in A, B and C should be scanned and sent back by email.

The policy previously in effect had significantly reduced the options for applicants with regard to the certification of identification documents that are required to be included with the application.

The good news is that there are again three options for certification of ID Documents that the ITIN office will accept.

1. As a Certifying Acceptance Agent we can certify your ID Documents by video interview. We complete the video interview by either SKYPE or FACE TIME whichever is more convenient for you.
2. You can have them certified by a US Embassy or Consulate, you will need to check if your US Embassy or Consulate provides a certification service.
3. You can have them certified by the issuing agency. 

The alternative to using certified documents to apply for the ITIN is to send your original documents, we do not recommend this as all documents are returned to us by the IRS by regular mail and there is no way to track them if they go missing. 

Our service is comprehensive. We prepare all of the forms for you based on the information that you provide us. We also countersign every form that is filed and as Certifying Acceptance Agents if there are any issues with the application the IRS will come directly to us to resolve them.

• When we receive the copies of your ID documents we complete the W7 Application form and email it to you. All you need to do is print it off, sign it where indicated and return it to us by courier service along with your certified or original documents (The IRS require an original signature on the application).
• Once we receive the signed application we will schedule the video conference call.
• Once the call is completed we countersign the application, attach the other required documents including a Form 14194, a letter from your Management Agent which the IRS require to support the application and the certified copy of your ID documents. We will then file the application on your behalf. 

The IRS will generally take between 4-8 weeks to process the application. Once the processing is completed they will allocate the ITIN and send the original ITIN certificate to us as your "Certifying Acceptance Agent" we will then send you the original document for your records.

Acceptable ID Documents

Most client use their passport as the ID document  to support their ITIN application, this is because the passport is the only document that can be used to support both foreign status and ID. 

As an alternative to using a passport to support ID and foreign status, the IRS will accept any two other documents from the list below. At least one of the documents must contain a photo.

• National Identification Card (must show photo, name, current address, date of birth and expiration date)
• Foreign Driver’s License
• Foreign Voters Registration Card
• Foreign Military ID Card
• US Visa
• Birth Certificate  
• US Driver’s License
• US State ID Card
• US Military ID Card
• USCIS Photo Identification

As with the Passport the documents submitted must be Original, or Certified by a Certifying Acceptance Agent , the Original Issuing Agency or a US Embassy or Consulate.

Form W-8ECI : Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States

When we receive your ITIN number we prepare the W-8ECI form for you this is the form that you must give to your management agent so that they do not withhold 30% of your gross rental income.

We email it to you. You just print it off and sign it and then send it to your management agent. They do not require an original.

Once they have received the withholding certificate they no longer are required to withhold tax and can pay your income in full without withholding 30% on behalf of the IRS.

If funds have already been withheld and sent to the IRS at the end of the year they will document the tax withheld to you on a Form 1042-S which you attach to your tax return to claim any refund due.