ITIN Application & Form 1040-NR Filing Package

ITIN Application Help & FAQ

Do you pay US tax, or are you required to file a 1040 NR (non-resident), but don’t have a tax ID yet?  Everyone needs a tax ID to file with the IRS, but if you are a non-US citizen and don’t qualify for a Social Security Number it can feel very difficult. However, this often is easy to solve because an Individual Taxpayer Identification Number (ITIN) can be applied for at the same time you file your 1040NR.

Non-US citizens or residents who have US-sourced income are required to file US tax returns, typically on Form 1040 or Form 1040NR, need an ITIN if they are not eligible for a Social Security Number.  We can help you file your form W-7 to get your ITIN, and complete the 1040NR in one package.  If you need an ITIN to file your 1040NR, you can purchase the discounted package HERE for $799

If you are not sure if you qualify for an ITIN, read our ITIN FAQ below to see if you need to apply, or email us at hello@cleer.tax.  

ITIN & 1040NR FAQ

Who needs to file Form 1040NR?

The Form 1040NR (U.S. Nonresident Alien Income Tax Return) is a specific tax form for nonresident aliens who have income earned in the United States. You may need to file Form 1040NR if you are a nonresident alien and:

1. Engaged in a trade or business in the United States during the tax year, even if you had no income from that trade or business, or your income was exempt from U.S. tax under a tax treaty.
2. Received income from U.S. sources that are not effectively connected with a U.S. trade or business and are subject to withholding at the source.
3. Received income from U.S. sources that is effectively connected with a U.S. trade or business, such as wages, salaries, or business profits.
4. You are a representative or agent responsible for filing the return of a nonresident alien individual, fiduciary, or partnership.

There are certain exceptions and more specific rules related to various types of income and situations that your tax accountant can discuss with you.

Do I need an ITIN to file 1040NR?

Yes, you need an Individual Taxpayer Identification Number (ITIN) to file Form 1040NR if you are a nonresident alien and do not have, or are not eligible for, a Social Security Number (SSN). 

To apply for an ITIN,  Form W-7 (Application for IRS Individual Taxpayer Identification Number) must be submitted along with your Form 1040NR and any required supporting documentation. The IRS will then assign you an ITIN, which you can use for future tax filing and reporting requirements.

What is an ITIN?

An ITIN, or Individual Taxpayer Identification Number, is a tax ID number issued by the IRS for individuals who are filing US tax, but who do not have or are not eligible for a Social Security number (SSN), the Tax ID for US taxpayers.

Who Needs an ITIN?

Non-US residents or citizens who are required to file US Tax returns such as Form 1040 (resident/citizen) or Form 1040NR (non-resident), need an ITIN.  

Examples of who would typically need an ITIN include:

• Nonresident (NR) alien individuals who are required to file a U.S. tax return
• U.S. resident aliens who are required to file a U.S. tax return
• Nonresident alien employees of U.S. government agencies or international organizations
• Spouses of US citizens or green card holders that are required to file tax returns and want to include their spouse on a joint return or as a dependent

If you are planning on forming a US corporation from outside the US or are a non-US citizen responsible for your US-based company’s tax compliance, it’s a good idea to apply well in advance, as it can take several weeks for the ITIN to be issued.

How do I apply for an ITIN?

To apply for an ITIN, you have to complete and submit Form W-7 or “Application for IRS Individual Taxpayer Identification Number”. Along with the completed form, you will need to provide documentation that proves your identity and foreign status.  

Please note only original identification documents or certified copies of the documents from the issuing agency will be accepted.

What documents are required in my application?

You need to provide a certified copy of your passport from the issuing agent that is mailed with the documents. Please note only original identification documents or certified copies of the documents from the issuing agency will be accepted.  You need to go to your government or passport office to have your documents certified or notarized.  The IRS will not accept documents notarized by a third party, such as a lawyer, bank or Notary Public.

How long does it take for the IRS to process my application and issue my ITIN?

While the IRS can be unpredictable in their processing times, if your application is complete, documents are accepted and it is approved, you will receive a letter from the IRS with your number usually in about seven weeks.  It will take up to 11 weeks during peak tax season, which is why it is important to apply before you need it immediately.

 However, since the ITIN application is filed with the tax return normally this is not a problem as the documents are submitted prior to receiving the number. But be sure that when you receive your ITIN in the mail you keep the number in a safe place, as you will need it next year.  

I think my ITIN expired. Can I just renew my ITIN online?

Unfortunately, going online and renewing your ITIN is not possible.  You have to apply again and submit a new Form W-7, provide your latest US federal tax return along with your valid supporting original or copies of your ID documents, certified by the issuer.

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