Procuring a Taxpayer ID Number isn’t easy anymore!

1. What evidence must a Foreign Citizen/Resident submit to the IRS?           

    Answer:   Unless the non-US citizen/resident wants to submit multiple documents, he or she must submit either:

(a) a real passport (they probably won’t want to do this); or

(b) a certified copy of the passport + a copy of the estimated closing statement of the sale prepared by escrow (if only the non-US resident/citizen resident could get an ITIN in advance of the sale, but the IRS will only issue the ITIN upon the occurrence of certain events, such as the pending sale of US real estate (as proved by a copy of the escrow closing statement)).

2. What is a certified copy of the passport?

    Answer:   A copy of the passport, certified by:

(a) a consulate office of the non-US citizen/resident’s home country located in the US (such as the Canadian Consulate in Los Angeles);

(b)  a government office in the foreign citizen’s home country which issues passports (such as a Canadian governmental passport office in Vancouver); or

(c)   Private tax professional in the US (or in foreign countries), specifically permitted by the IRS to certify foreign passports (an “IRS approved certifying acceptance agent”).

3. What else must be submitted?

    Answer: A completed IRS form W-7 (careful, this can be a tricky form to complete correctly).

Note – Taxpayer ID numbers are now only good for 5 years (no longer good forever)

At DIRECTS we have a solution!

  1.  Through in person meetings at our Palm Desert location.
  2.  Via our certifying acceptance agents meeting with non-US citizen/residents in a Southern California location of the non-US person’s request (available starting in January 2015 in San Diego, with advance notice, in the greater Los Angeles area).
  3. On Their Computer Via Skype with one of our Certifying Acceptance Agents (this will require the foreign citizen to overnight mail their passport to our office after the SKYPE interview (the IRS requires a physical inspection of the passport), which we will promptly overnight right back).
  1.  The Form 8288-B (application for withholding certificate to refund the excess withholding tax quickly)
  2.  All 593 Forms (state withholding forms at the time of sale)- we prepare these for sales by non-US citizen residents and for sales by Americans.
  3.  IRS Forms 1040NR (tax return to report to gains on sale by the non-US citizen/resident or rental income to the IRS) and Cal Forms 540NR (for the state).

Los Angeles Consulates for Passport Verification

• Australian Consulate – General Los Angeles

(310) 229-2300

2029 Century Park E

Los Angeles, CA 90067

• Consulate General of France in Los Angeles

(310) 235-3200

10390 Santa Monica Blvd., Suite 410

Los Angeles, CA 90025-6915

• The Consulate General of the Federal Republic of Germany

(323) 930-2703

6222 Wilshire Blvd. Suite 500

Los Angeles, CA 90048-5193

• Consulate General of Japan / Passport Section

(213) 617-6700

350 S. Grand Ave. #1700

Los Angeles, CA 90071

• Taiwan Economic and Cultural Office in Los Angeles

(213) 389-1215

3731 Wilshire Blvd. Suite 700

Los Angeles, CA 90010

• Consulate General of the Republic of Korea in Los Angeles

(213) 385-9300

3243 Wilshire Blvd

Los Angeles, CA 90010

• Philippine Consulate General in Los Angeles

(213) 637-3003

3600 Wilshire Blvd. Suite 500

Los Angeles, CA 90010

• Canada Consulate General in Los Angeles

(213) 346-2700

550 South Hope Street

Los Angeles, CA 90071