Applying for an ITIN (Form W-7)
The Internal Revenue Service has authorized us to accept applications for Individual Taxpayer ID Numbers (ITNs) (IRS form W-7). The IRS issues ITINs to non-US persons who have a US tax filing requirement. ITINs do not serve any purpose other than federal tax reporting. We can also help you renew your ITIN.
If you are a US citizen who needs a taxpayer identification number, you will need to apply for a Social Security Number issued by the Social Security Administration, not an ITIN. More information for US citizens is available HERE.
If you would like our help with an ITIN application, we offer the following assistance. We will:
- Help you understand the circumstances where the IRS will - and will not - issue an ITIN;
- Complete the ITIN application properly;
- Examine and certify the authenticity of your passport to demonstrate your identity and foreign status;
- Send your completed application to the IRS;
- Notify you when your ITIN has been issued;
- Help you answer any questions from the IRS; and
- Resubmit your ITIN application if the IRS rejects the application for a reason we can correct.
The service fee for helping you with the ITIN application and certifying your passport is €225 (excl. VAT where applicable), plus €35 for Federal Express delivery of your application. When family members apply at the same time, we offer a 50 percent discount. Renewal applications also receive a 50 percent discount.
The service fee needs to be paid when you send us the W-7 application for us to review and before we schedule the interview. The fee does not include preparation of income tax returns or legal advice on other matters outside the ITIN application. However, if you engage us to prepare your U.S. non-resident income tax return, we will process your W-7 application at no additional cost.
We typically receive a response from the IRS within two to three months after submitting the application. There is no guarantee that the IRS will grant your application and issue you an ITIN. The service fee is non-refundable.
Reasons for an ITIN
You need to have a proper reason that relates to the current tax year before the IRS will issue you a U.S. Individual Tax Identification Number. For example,
- you need to file a U.S. non-resident income tax return for the current tax year (i.e., 2016).
- you will receive dividends or distributions from a bank, insurance company or partnership in the U.S. that is required to report information to the IRS or withhold federal taxes.
- you will earn money by working in the U.S. and you are eligible for reduced income tax withholding rate because of a tax treaty.
- You are buying or selling real estate in the United States.
You can find the compete IRS instructions HERE. When you submit your application, you must include documents that demonstrate why you need an ITIN. Without the required documentation, the IRS will reject your application and you have to start over. Normally, the IRS expects to see a non-resident income tax return with the ITIN application. If you need an ITIN for some other approved reason, you must include the supporting documentation required by the IRS.
Click HERE for a list of the documents that the IRS requires if you are not including a US income tax return. The IRS calls these "Exceptions" to the tax return requirement.
How to Apply
You can apply for an ITIN in person at our office in The Hague or by mail. In both cases, we must physically examine your original, valid passport. Read that again. We must have your passport in our hands so we can certify that it is authentic. HERE is the official certificate that we will prepare for you. The IRS rules do not allow us to accept a certified copy of your passport. We cannot process your ITIN application without reviewing your passport.
If you come to our office in The Hague, you can sign the ITIN application at the appointment. You bring your passport and take it with you when you leave.
If you would like to apply by mail, you will need to send us your passport, the ITIN application form with your original signature, and the required supporting documentation. Once we receive everything, we will schedule a video conference with you to compare your passport photo to you.
We would like to help you save time and avoid mistakes in your application. If you will be applying by mail, we would like to review the completed application in electronic form before you send us the original with your signature. You can send us the form by email or by uploading it into our Secure Document Portal.
Once we have reviewed an electronic copy of the application, you send us the form on paper with your signature. We will then schedule a short appointment to complete the application process. Finally, as soon as we have the video conference, we can return your passport to you. You will send you an invoice for the cost of returning your passport to you.
If you would like our help with your ITIN application, please complete the form below. We will send you instructions and a link to schedule your appointment. The ITIN Service Fee must be paid when making your appointment.