Businessmen

ITIN APPLICATIONS

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Do you need an ITIN number?

What is an Individual Tax Identification number and what is its purpose?

Kevin Michael Burke, Attorney & Notary has signed an agreement with the IRS to process W7 (ITIN) applications as a Certifying Acceptance Agent (CAA). A CAA is an individual, business or organization authorized by the USA Internal Revenue Service to assist alien individuals and other foreign persons in seeking Individual Tax Identifying Numbers  from the IRS.​ TIN numbers do not serve any purpose other than federal tax reporting.

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the U.S. Internal Revenue Service to foreign nationals who are required to have a U.S. taxpayer identification number but who do not have one, and who are also not eligible to obtain a US Social Security number (SSN) from the Social Security Administration (SSA).

The IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code.

With regard to an ITIN application;


(1), the original identification documents (normally just the Applicant's passport) must physically be sent to the address of the certifying acceptance agent (CAA) so he or she can certify the identification document(s), or the applicant will need to come in to the office with the original passport or other identity documents,
 

(2), the W-7 and other related forms need to be completed correctly by the CAA and applicant, dated, and then signed by the applicant and the CAA.  In some matters there is a "delegate" who is a parent or court-appointed guardian,
 

(3), the client will need to either meet in person with CAA at his or her premises or by Zoom or other video conference  application, where the CAA must personally have a photocopy of the passport, which he or she certifies as being made by him or her, and certifies that the appearing person before the CAA in person or electronically bears a true likeness to the person appearing in person or through video conference, 
 

(4), then the ITIN application with W-7 form and other related documents, the certified passport, etc., must be sent to the IRS CAA office.

 

Depending on the grounds for the application, other documents may be required.

What does an ITIN not do?

 

An ITIN does not:

  • Authorize work in the U.S.

  • Provide eligibility for Social Security benefits

  • Qualify a dependent for Earned Income Tax Credit Purposes

How do I know if I need to apply for an ITIN?  

You do not have a US Social Security Number ("SSN") and are not eligible to obtain one, and

You have a requirement to furnish a federal tax identification number or file a federal tax return, and

You are in one of the following categories:

  •  Nonresident alien who is required to file a U.S. tax return

  • U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return

  • Dependent or spouse of a U.S. citizen/resident alien

  • Dependent or spouse of a nonresident alien visa holder

  • Nonresident alien claiming a tax treaty benefit

  • Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception​​ 

​If you are in one of the above categories, then you must apply for an ITIN.

   

To the extent there is no available IRS exemption from the requirement to file a US income tax return, you will need to prepare your own US income tax return or seek professional assistance from a US tax preparer.  Please note that this firm does not prepare US income tax returns. You may want to speak to Liz Zitzow of British American Tax in London who is an Enrolled Agent and has assisted many of my US clients and UK clients with US assets.  Liz's telephone number is 020 8989 0088 and her website is at https://www.britishamericantax.com/about-us/

• All valid ITINs are a nine-digit number in the same format as the SSN (9XX-8X-XXXX), begins with a “9” and the 4th and 5th digits range from 50 to 65, 70 to 88, 90 to 92, and 94 to 99.


• Individual Taxpayer Identification Numbers (ITINs) that haven’t been included on a U.S. federal tax return at least once in the last three consecutive tax years will expire.


If you’re attempting to make an ITIN application without a federal tax return, it’s important to provide proof to us to support your claim for an exemption. Most of the time this comes in the form of duly signed letters from your employer, bank, or mortgage holder, but other situations call for legal documents such as employment contracts or business incorporation paperwork. You’ll find a detailed list of exemption criteria and acceptable evidence in the official W-7 form instructions from the IRS. 

Find Out If You’re Exempt 


Submitting your W-7 without the appropriate documentation could delay the issuance of your ITIN, so get help from an expert if you think you’re eligible for an exemption. No matter if you’re a new resident without SSN eligibility or you need to apply for the renewal of an expired number, let the professionals at ITIN W-7 Application simplify the process so you can get back to your normal routine.

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Types of Documentation
If you’re attempting to make an ITIN application without a federal tax return, it’s important to provide proof to support your claim for an exemption. Most of the time this comes in the form of duly signed letters from your employer, bank, or mortgage holder, but other situations call for legal documents such as employment contracts or business incorporation paperwork. You’ll find a detailed list of exemption criteria and acceptable evidence in the official W-7 form instructions from the IRS. 

With regard to an ITIN application;

 

(1), the original identification documents (normally just the Applicant's passport) must physically be sent to the address of the certifying acceptance agent (CAA),

 

(2), the W-7 and other related forms need to be completed correctly by the CAA and applicant, dated, and then signed by the applicant and the CAA.  In some matters there is a "delegate" who is a parent or court-appointed guardian,

 

(3), the client will need to either meet in person with CAA at his or her premises or by Zoom or other video conference  application, where the CAA must personally have a photocopy of the passport, which he or she certifies as being made by him or her, and certifies that the appearing person before the CAA in person or electronically bears a true likeness to the person appearing in person or through video conference, 

 

(4), then the ITIN application with W-7 form and other related documents, the certified passport, etc., must be sent to the IRS CAA office.

Our Services

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Our legal services in 

England & Wales :

    

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Please note that our services provided as an English notary public are very different from the service we provide as a commissioner of oaths in England & Wales.

Generally, the amount of work performed in acting as a commissioner of oaths in England & Wales in taking an oath is far less complex and time-consuming than is the case where a notarisation is required.

Please note that where you need documents to be recognised and effective abroad, then it is a notarisation which is to be performed.  Please note that If you need to send a document to be notarised in Australia or New Zealand or elsewhere in the Commonwealth, please note that the certification of a commissioner for oaths is generally not the equivalent of a notarised document and will likely be rejected in the United Kingdom. 

Our US federal legal services we

can provide nationally​:

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Save for the US federal legal services identified above, a US lawyer can only provide legal assistance to others in accordance with the law of the state or states where he or she is licensed. 

 

Kevin Michael Burke is a qualified lawyer in the states of Florida and Ohio.  

If you need legal assistance for matters involving the law of US states other than Florida or Ohio, we cannot assist you and you will need to search online for a lawyer referral service in that US state to find a lawyer. 

 

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Our US state legal services we can provide in Florida and Ohio matters:

      

Florida legal services:

   

OHIO legal services:

       Ohio legal opinions