Getting an ITIN number
I recently had the fantastic opportunity of writing a book about photography for an US publisher. Of course, with the publisher being abroad, there were some tax issues with the venerable Internal Revenue Service. Basically, I was given the choice between a) giving the US Internal Revenue Service 30% of my earnings, and subsequently pay another significant percentage to the Inland Revenue (which are, of course, the UK tax authorities), or somehow get out of the US tax, and pay tax only in the UK.
I’m not too fond of the idea of just giving away 30% of my hard-earned money to the taxman for no reason, especially if it can be avoided, so that’s how it all began — Applying for an Individual Individual Taxpayer Identification Number.
Why do you need an ITIN?
Well you need a SSN (Social Security Number) in order for your tax to be withheld properly by an employer. However, if you are not an US citizen, you don’t have any right to an SSN, and so you need an Individual Taxpayer Identification Number — or an ITIN.
How do you get an ITIN?
There is a lot of information available on the Internal Revenue website, which is actually surprisingly readable. The problem comes when applying to an ITIN: In most instances, you need to fill in a W-7 form, which you can download from the IRS. The problem is that the entire form is written in the most confusing language possible, and the “instructions” are so hopelessly complicated that I couldn’t make much sense of them. It’s worth adding at this point that I’ve got an university degree in Journalism, and I’m used to ploughing through the incredibly obfuscated language used in government press releases.
W-7 walkthrough
This is how I filled in my form, and while I haven’t received my ITIN number yet, I believe I did manage to crack it. This walk-through is only valid for people who are non-US citizens who do not live in the US of A.
First, At the top of the form, check box A only.
1) Fill in your current full name at 1a, and fill in 1b only if you had a different name at birth
2) Fill in your full home address. Don’t use a post box or work address.
3) Ignore this.
4) Fill in your birth date, country and place of birth. Yes, the optional box, too, as it might save time.
5) Checkbox your gender. Yes, even if your name is “Thomas” or “Belinda”.
6a) Fill in your country of citizenship
6b) In the UK, fill in your National Insurance and Tax ID numbers (they should be on your tax forms)
6c) Ignore this
6d) Enter your passport information here
6e) Hopefully, this is ‘no’, so check that box.
6g) Enter the name of the company you are expecting money from. If you aren’t expecting any money, why are you torturing yourself with incomprehensible forms?
At the bottom of the form, sign, date, and add your phone number.
While the form doesn’t state much about this, you also need to prove all the information above. You do that with attachments
To the form, add the following attachments:
1) A letter, stating saying “Due to my non-resident alien status, I am ineligible to receive a Social Security Number. As such, I am applying for an ITIN number”. This prevents them from demanding proof from you about why you haven’t got a SSN. Date and sign the letter, and make sure your address is on the letter, too.
2) A certified copy (solicitors, banks and post offices do them, generally) of your passport and any other identification documents you might have. Birth certificate and driver’s licence are a good idea.
3) Attach something that proves your address. A bank statement works. If you use a bill or bank statement, include a short note explaining that it is convention in the UK (or whatever country you in) to prove your address by using a bill or bank statement.
4) Attach something that proves that you have reason to need an ITIN. If you are writing a book, attach a letter from the commissioning editor or publisher, along with a copy of your contract and any other proof you might have.
Where to send your form
Whatever you do, do not send the form directly to the IRS. Instead, call up the US embassy in your country. Chances are that they have an IRS branch who also accept ITIN applications. With the application (I just stuck on a post-it, which seemed to do the trick), ask them to look over the form and call you if there is a problem. Because the IRS are so notoriously slow (they advise up to 10 weeks’ waiting period to get an ITIN number), if anything goes wrong with your form, you’re screwed, and have to go through it all again. Trust me, I had to.
Be patient.
I started the process of applying for an ITIN on the 11th of September 2006. It is now 23rd of January 2007, and I still don’t have an ITIN number. Let’s keep it polite, and let me leave the topic gracefully by saying that the Internal Revenue Service is permanently off my christmas card list…
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Hi Haje,
What a great article this is! Very useful indeed. I’ve tried to get an ITIN with this W-7 form a while back but didn’t succeed for reasons which I won’t go into. Did you finally receive your ITIN? I would be really interested to know!
Thanks!
Hi, thanks for the walkthrough… I’m just applying for similar reasons, UK resident trying to use the CreateSpace/Amazon print service…
How did you get on? Did you get the fabled ITIN?
Hi, quick question about this article, did you have to send a copy of your UK passport to them? It says on the form that you cannot apply for ITIN anymore unless you submit a federal tax return form. Did you have to do that too?
I was filling in the form today and it asks for a letter from the social security administration stating one’s ineligibility to get a social security number. you dont mention anything about that in your web site. did you need this?
Panos: Your inegilibility to get the social security can take the shape of a copy of an utility bill or other confirmation of address.
Print out a piece of paper saying ‘As confirmed by the enclosed recent bank statement, I am a permanent resident of the United Kingdom, and am therefore ineligible to receive a full social security number’
That did the trick for me, anyway!
Very good article mate.
I’m trying to apply for an ITIN number as well.
I can’t get a hold of my original bank statement at the moment and my driving license has my UK address on it.
I guess my question is – Instead of a bank statement, can I use my UK driving license?
Thanks in advance.
David
I ‘ve alredy a ITIN number. But I lost it.
How can i find my itin number?
Thank’s
To get a replacement letter of your itin you need to call the IRS at 1800-829-1040 Within US and from outside call 800-908-9982. As far as i know it only takes about 15 days to get it!
If you need additional info regarding ITINs check IRS.GOV and search ITIN and you will find all the the steps to apply for one.
Carola O.
Thanks Haje for this excellent guide!
I had two rejections before finding this blog post and now I just got my ITIN granted on the 3rd attempt.
Best
/Björn
1st application date: 15 December 2007
Date of ITIN receival: 16 November 2008
Number of attempts needed: 3
Hi, did you finally get your ITIN, I am currently at 2 rejections and am applying for the 3rd time.
Rehan
The only way I was able to get mine was to apply personally at the Embassy with my passport in hand. Use anything else and you have to provide proofs and apostiles and stuff like that. If you use your driving license, you have to provide something else, like your birth certificate, and you don’t get to send copies, they want the originals.
One rejection before I got mine. Sigh. If you’re a writer, they need a letter from your publisher saying you’re in receipt of an advance and/or royalties, and a signed contract too.
Thanks so much for this post, although it makes for pretty dismal reading!
What order can you do all of this in? Presumably you already signed a contract, in order to have proof of ITIN eligibility: have you then asked the publisher to defer payment until your ITIN arrives and you can complete your W-8BEN?
Hi,
Great guide it certainly makes it easier.
I have had a rejection already and the reason they gave was that I hadn’t included a treaty country and/or treaty article number, this I have found to be difficult in obtaining.
Does anyone know what these are for the United Kingdom?
Cheers
Simon
Hi Haje,
I tried twice and gave up. Your last comment on this subject seems to be in 2007. Here we are at the end of 2009 and people are still having problems.
Can you update your situation and let us know that you were successful or not?
Thank you.
Dear Suzanne – I did end up getting my ITIN on the second attempt, following the advice in this post. I’m not sure if anything has changed since – I may just have been lucky!