I sent in an ITIN application with a Form W-7 and a notarized copy of my foreign passport. However, my application was not accepted due to the notarized copy. Why was the notarized copy not accepted?

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Effective January 1, 2013, the IRS implemented new procedures for issuing new ITINs. Specifically, the new procedures apply to most applicants submitting Forms W-7 after June 21, 2012. Under these…

Continue Reading I sent in an ITIN application with a Form W-7 and a notarized copy of my foreign passport. However, my application was not accepted due to the notarized copy. Why was the notarized copy not accepted?

I am a nonresident alien in a foreign country. I was notified that I inherited some money in the United States. The executor requests that I provide a tax identification number. Is it sufficient to provide them with a foreign tax identification number?

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No.  The executor is required to include a Schedule K-1 (Form 1041) for each beneficiary when filing Form 1041, U.S. Income Tax Return for Estates and Trusts, for a decedent’s…

Continue Reading I am a nonresident alien in a foreign country. I was notified that I inherited some money in the United States. The executor requests that I provide a tax identification number. Is it sufficient to provide them with a foreign tax identification number?

I am a nonresident alien living in a foreign country and I will receive U.S. source royalty income. Do I need to obtain an ITIN?

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U.S. source royalty income paid to a nonresident alien generally is subject to a 30% U.S. federal income tax.  If you are claiming a reduced rate of U.S. federal income…

Continue Reading I am a nonresident alien living in a foreign country and I will receive U.S. source royalty income. Do I need to obtain an ITIN?