Questions, answered

No. The IRS accepts applications three ways: by mail with originals or certified copies, in person at a Taxpayer Assistance Center in the U.S., or through a Certifying Acceptance Agent in the U.S. or abroad. Nolly.com is this kind of agent. We interview you by video call, which the IRS allows, and submit the application for you. Read the full guide.

The IRS asks you to allow about 7 weeks after you apply, or 9–11 weeks if you apply from abroad or between January 15 and April 30. Timing is set by the IRS and isn’t guaranteed.

Usually, yes. The IRS asks you to attach a U.S. federal tax return to Form W-7 unless you meet one of its exceptions. We’ll tell you which applies and can prepare the return.

Yes. A valid passport is the only document that stands alone as proof of identity and foreign status. Without one you need at least two other documents, one with a photo. Dependents have extra rules.

It can. An ITIN not used on a U.S. federal return for three consecutive tax years expires on December 31 after the third year. You renew the one you have. Nolly.com’s renewal fee is $199.

No. The IRS doesn’t charge a fee, and you can apply for free at a Taxpayer Assistance Center in the U.S. Acceptance agents set their own fees. Ours is $199, or $265 for Priority, and it covers preparing your application, the video check and filing it.

The standard FIRPTA rate is 15% of the amount realized, which is roughly the sale price. If the buyer will use the property as a residence, withholding is reduced between $300,000 and $1,000,000 and isn’t required at $300,000 or less.

No. It is a prepayment. You report the sale on Form 1040-NR, your actual tax is worked out from your gain, and the IRS refunds any excess withholding.

The buyer files Form 8288 and sends the IRS the withholding. The IRS stamps Form 8288-A, the statement of withholding, which is your proof of the tax paid. You then claim the credit on Form 1040-NR.

You need a U.S. taxpayer number to file the return. The IRS says a foreign seller can request an ITIN once there is a legally binding contract to sell. If you don’t have one, we apply for it together with your return.

You can ask the IRS for a withholding certificate on Form 8288-B. The IRS normally acts on an application within 90 days of receiving all the information it needs, so apply early. We can prepare it.

An ITIN is a U.S. tax ID for a person who can’t get a Social Security number. An EIN is a tax ID for a business. Some clients need both, and we handle both.

No. The IRS says you never have to pay a fee for an EIN. Our $75 fee is for preparing and filing the application for you.

Yes. The IRS online tool is for businesses with a principal place of business in the U.S. and a responsible party who has an SSN or ITIN. If your business is located abroad, the IRS takes applications by phone, fax and mail, and we handle that for you.

The IRS issues EINs immediately online, within about 4 business days by fax and about 4 weeks by mail. EINs are usually issued within days to a few weeks, depending on how they are filed.

U.S. incorporation is $75 on its own, or $125 with an EIN included. See pricing.

The IRS says non-resident aliens who are required to file an income tax return use Form 1040-NR. That includes people engaged in a U.S. trade or business, people whose U.S. income wasn’t fully taxed through withholding, and people claiming a refund.

There are two due dates. It is April 15 if you receive wages subject to U.S. withholding or have a U.S. office, and June 15 if you don’t. Which one applies depends on your situation.

The IRS separates two kinds. Income effectively connected with a U.S. trade or business is taxed at graduated rates, with deductions. Fixed, determinable, annual or periodical income is taxed at a flat 30%, or a lower treaty rate if one applies, with no deductions.

You need a U.S. taxpayer ID. If you don’t have one and can’t get an SSN, an ITIN application normally goes in together with your first return, so we prepare both.

Non-resident returns start at $199, depending on how complex your situation is. We confirm the price before we start.

No. We are a private company and an IRS Certifying Acceptance Agent. You can also apply to the IRS directly for free.

Yes. We are listed as Nolly Services Inc d/b/a Nolly.com on IRS.gov’s Acceptance agents – Canada page.

You get your money back under our money-back guarantee. Terms apply.

Both include the same preparation, video check and filing. Priority adds a dedicated specialist and reviews your documents within 24–48 hours. IRS processing time is the same for both.

ITIN $199 (Priority $265, renewal $199), EIN $75, incorporation with EIN $125, non-resident returns from $199 and FIRPTA refunds from $499. See pricing.