top of page

You are currently visiting Trowbridge Global

Understanding US ITIN Certification

Updated: Mar 17




U.S. Tax Services


If you need to comply with U.S. tax reporting and filing requirements but do not have or are not eligible for a U.S. Social Security Number (SSN), Trowbridge can assist with the application for the Individual Taxpayer Identification Number (ITIN) to meet your filing and reporting obligations.


The ITIN application process has become more complicated for individuals who would normally use certified copies of Canadian passports as proof of identification, as Service Canada no longer embeds certified true copies with dry seals. This change has led to an increase in rejections of U.S. ITIN applications, as the dry seal usually served as a valid identification for the purposes of obtaining an ITIN.


If you are applying for an ITIN, it is important to understand these updates and how our services can help you navigate the process smoothly.

What Is an ITIN and Why Do You Need One?

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the IRS to individuals who need a taxpayer ID for U.S. taxes but are not eligible to obtain a Social Security Number (SSN). It is required for tax reporting and ensures compliance with U.S. tax laws. The application is submitted using Form W-7and required supporting documents (such as U.S. federal tax return).


There are several reasons for obtaining an ITIN, including:

  • Filing a U.S. tax return to report income earned in the U.S.

  • Reporting your spouse and/or dependents on the U.S. tax return

  • Non-resident aliens reporting income earned in the U.S. or income effectively connected with a U.S. trade or business on a U.S. tax return

  • Claiming a treaty tax benefit to be exempt or subject reduced U.S. withholding on:

    • U.S. wages, salary, compensation and/or honoraria payments or,

    • scholarships, fellowships and/or grants or,

    • gambling income

  • Subject to IRS information reporting requirements for Individuals who:

    • received scholarships, fellowships and/or grants or,

      earned certain income such as interest, pensions, annuities, rental income, royalties, dividends etc.

  • Obtain a home mortgage loan on real property located in the U.S.

    Being a party to a disposition of U.S. real property interest by a foreign person

  • Acting as a non- U.S. representative of a foreign corporation to ensure IRS information-reporting requirements compliance


It is very important to ensure that the application for an ITIN is made under one of the reasons listed above, as the list is inclusive. Otherwise, the IRS may reject the application.


Renewal Process

If your ITIN has not been used on a U.S. tax return in the last three years, it will expire on December 31 of the third year and must be renewed before use. The IRS may send an expiration notice, but it might not be received if your address has changed. If the ITIN is only used for informational returns, it does not need renewal until you file a tax return. Failing to renew an expired ITIN before filing could cause delays in processing your tax return.


The Trowbridge Approach: Comprehensive ITIN Support through Certifying Acceptance Agents (CAA)

Trowbridge offers a full-service approach to the U.S. ITIN application process. Our team of IRS-authorized Certifying Acceptance Agents (CAA) located in various countries can assist with the entire process, including preparing the ITIN application, advising on the required supporting documents, certifying the documents, and ensuring the application package is complete and accurate. We will also be available to assist should the IRS require additional information and/or have questions during their review*.


Additionally, Trowbridge can help prepare the required documents such as U.S. federal tax returns that may be required to be submitted to the IRS along with the U.S. ITIN application.


When to Contact Us?

If you are interested in learning more about how we can assist you with the U.S. ITIN application, we invite you to schedule a call with us today. Our dedicated professionals are here to guide you through the process and answer any questions you may have. *Additional charges may apply



 
 
bottom of page