Deceased Taxpayers US TAX ID for Foreign Person
Deceased Taxpayers
Beginning April 1, 2009, the IRS began processing Forms W-7, Application for IRS Individual Taxpayer Identification Number, for deceased taxpayers. When an ITIN is being requested, the word “Deceased” should be written across the top of Form W-7. In addition to meeting all requirements in the Form W-7 instructions for obtaining an ITIN, additional documentation to substantiate the death of the individual must be provided. The below chart provides the details for the ITIN supporting document to be enclosed
| IF YOU ARE Surviving Spouse/Court appointment executor/Not a surviving spouse | THEN YOU MUST ENCLOSE /THE DOCUMENTS REQUIRED |
| The surviving spouse filing an original or amended joint return with your deceased spouse | ■ Form W-7 ■ U.S. individual federal income tax return ■ Documentation substantiating “identity” and “foreign status – Passport original or certified by IRS acceptance agents |
| The court-appointed executor or administrator of the deceased’s estate files an original tax return on behalf of the deceased | ■ Form W-7 ■ U.S. individual federal income tax return ■ Documentation substantiating “identity” and “foreign status” along with Passport original or certified by IRS acceptance agents ■ A court certificate showing your appointment |
| Not the surviving spouse claiming a refund on a joint return and there was no executor or administrator of the deceased’s estate appointed | ■ Form W-7 ■ U.S. individual federal income tax return ■ Documentation substantiating “identity” and “foreign status” along with Passport original or certified by IRS acceptance agents ■ Form 1310 ■ A copy of the Certificate of Death |
Suppose a Form W-7 is attached for a deceased taxpayer under 18 years of age. In that case, one of the documents proving identity, foreign status, and/or U.S. residency must be a birth certificate, unless a passport with a U.S. date of entry is submitted.
Please note even though the Form W7 ITIN application looks simple and straightforward to complete any minor mistake would lead to rejection. As the ITIN application process time is estimated to be between 6 to 12 weeks at peak tax season time you could potentially waste a lot of time and risk the process of losing the original passport which is mandatory if you are sending the Form W7 application directly without using an Acceptance Agent service. For more details on acceptance agents’ step-by-step ITIN application work process, please check this blog.
Our team specializes in international expatriate U.S. personal tax return service. If you need assistance with ITIN Renewal/US 1040 filing for refund claim/FATCA Compliance work/FBAR FINCEN114 Filing, ITIN/ Form W7 Application/E.I.N./Form W8BENE or Certified Acceptance Agents [C.A.A.] services/1040NR U.S. tax filing for refund claim of excess 1042S / 8288A/ 8805/ W2/ 1099. We are happy to assist our clients in a timely, efficient, and cost-effective way.
