ITIN help: your questions, answered

An ITIN (Individual Taxpayer Identification Number) is a 9-digit number the IRS issues if you need a U.S. taxpayer identification number for federal tax purposes but aren’t eligible for a Social Security number. It is for tax purposes only. It does not give work authorization or Social Security eligibility.

You need an ITIN if you have a federal tax purpose and aren’t eligible for an SSN. For example, you must file a U.S. federal tax return, you want to claim a refund, or you are a spouse or dependent on a return. If you have or qualify for an SSN, use that instead.

Sometimes. The Form W-7 instructions list exceptions to the requirement to attach a return, such as passive income with third-party withholding or a tax treaty benefit, mortgage interest, or a foreign person’s sale of U.S. real property subject to withholding. If you don’t meet one, the application needs a return. We tell you which applies.

The IRS says you can apply for an ITIN regardless of immigration status, if you have a federal tax purpose and aren’t eligible for an SSN. An ITIN does not change your immigration status or authorize you to work. We work with clients worldwide, including people who live in the U.S.

Yes. Canadians and other non-U.S. residents can apply for an ITIN when they have a U.S. tax purpose and can’t get an SSN. See our guide for Canadians.

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 says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on 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. It does not include preparing a U.S. tax return. It does not include preparing a U.S. tax return. See ITIN renewal.

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 submitting it. It does not include preparing a U.S. tax return.

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. These are Nolly.com fees. State filing fees are separate. 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 received wages subject to U.S. income tax withholding, and June 15 otherwise. 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.

Money back if the IRS rejects your ITIN application. Terms apply. Terms apply. See coverage and exclusions.

Both include the same preparation, video check and submission. Priority adds a dedicated specialist and priority document review for US$66 more. 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. These are Nolly.com fees. ITIN and renewal fees do not include preparing a U.S. tax return. See pricing.