ITIN – What is used for

ITIN stands for Individual Tax Identification Number which is a U.S Tax Id for Foreign Nationals with US-based income, Similar tax ID examples [National Insurance Number in the United Kingdom, PAN Number in India, etc].

Most Common Categories of ITIN application.

ITIN to file your US Nonresident Alien tax return

ITIN is required to file your 1040 Nonresident Alien Tax Return, as a non-US Citizen if you have any source of Income from US soil you have and US tax filing obligation and without the ITIN or US tax ID, the IRS cannot process tax return, so you need an ITIN for file US tax return.

ITIN to file a US joint tax return [spouse of US Citizen/Resident]

If you are a spouse of a US citizen/resident/Green card holder filing 1040 Federal tax return with Married filing jointly status you would require an ITIN for this purpose. For more detailed FAQ please click here

ITIN for refund claim under Form 1042S tax treaty claim

If you are a resident of the tax treaty country with the USA and eligible to claim the tax treaty this could be for capital gain, royalty income, employment income, etc then you would need an ITIN to claim these benefits and reclaim the tax paid to the USA.

ITIN for sale of US property and FIRPTA claim

If you are a foreign person who sold the US-based property and had a FIRPTA tax withholding by your title company, escrow team, and have been issued Form 8288A, then you would require an ITIN application for the refund reclaim process. For more information please click here –

ITIN for completion for Form W8BEN

If you are a foreign shareholder, partner, or expecting stock options with the 83(b) elections, you would require and US tax ID to complete your W8BEN.

ITIN for the beneficiary of US pension income distribution

If your loved ones who could be relatives have left the pension beneficiary income from Fidelity, TIAA pension, or other pension distribution, in order to receive these distributions as beneficiary, you are required to have a valid ITIN number/US tax ID to complete W8 BEN.
For more information and a list of who requires an ITIN?

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

Click here to contact us if you have any queries