How To Apply For An ITIN Number Without A Tax Return

So, here are the conditions under which we will be allowed to apply for ITIN number without a tax return.  For more info go to www.itinnumberonline.com or call 407-344-1012

Exemption # 1 - Third Party Withholding on Passive Income

1. Any individual who is a partner in any foreign or US based partnership firm that invests in United States to generate profit or to generate income can apply for ITIN number without a tax return.

The Document needs to be submitted to claim this exemption

A partnership document or a LLC agreement that proves you are a partner in a partnership that conducts business and invests in the United States.

 

2. Individuals who have an interest bearing bank account in the United States that generates income for them and is also connected with the US business or trade.

The Document needs to be submitted to claim this exemption

A duly signed letter from the bank official on the letterhead of the bank that displays individual's name and affirm that you have opened a business bank account that is subject to federal tax withholding and/or IRS information reporting on the interest generated during the given tax year.

 

3. Individuals that have opened an interest bearing bank account and classifies under the category of 'resident aliens' can also apply for ITIN number without having a tax return by proving that the interest income generated is subject to federal tax withholding and/or IRS information reporting.

The Document needs to be submitted to claim this exemption

A duly signed letter from the bank official on the letterhead of the bank that displays individual's name and affirming that you have opened an individual bank account that is subject to federal tax withholding and/or IRS information reporting on the interest generated during the given tax year.

 

4. Individuals that required providing Individual Taxpayer Identification Number to the withholding party (i.e. a financial broker, insurance company or any other financial institution) because they are drawing income such as rental income, annuities, dividends, royalties, pensions etc. can also apply for ITIN number without a tax return.

The Document needs to be submitted to claim this exemption

A duly signed letter from the withholding agent on the letterhead of the company that displays individual's name and verifies that Individual Taxpayer Identification Number is required to disburse such income generated by an individual that are subject to federal tax withholding and/or IRS information reporting.

Exemption # 2 – Wages, Salary, Compensation and Honoraria Payments with Tax Treaty Benefits Claimed OR Gambling Winnings with Tax Treaty Benefits Claimed

Individuals can apply for ITIN number without a tax return if they are either exempted from paying a withholding tax on their compensation, salary, wages and Honoraria Payments or are subject to a reduced rate of withholding tax.

Documents need to be submitted to claim this exemption

• An employment contract's copy


• A letter of employment proving that the individual concerned was rendering his/her services for the payer of that income.


• A copy of Form 8233 duly filled by the individual as well as withholding agent and attached along with Form W-7.

While on the subject of gambling winnings, a person or 'non-resident alien' who

• have gambling winnings


• will be availing the services offered by the gaming official as the acceptance agent of IRS ITIN


• is claiming reduced rate of federal withholding tax on his income as a benefit of tax treaty

can apply for ITIN number without a tax return.

Document needs to be submitted to claim this exemption

There is no additional document that is required to be submitted other than W-7 form, however, this W-7 form must be submitted through IRS ITIN acceptance agent who is also a gaming official.

Exemption # 3 – Third Party Reporting of Mortgage Interest

You are eligible to claim exemption # 3 by presenting proof of a home mortgage loan. The document required as a proof is a copy of a contract of sale showing a home mortgage loan on the property that is located in the United States.

Exemption # 4 – Third Party Withholding-Disposition by a Foreign Person of U.S. Real Property Interest

An individual can claim exemption # 4 if the individual is a foreigner who has derived profit / gain by selling a property located in United States of America. This exemption can also be claimed by the buyer of real property who is buying it from a foreigner. By availing this exemption withholding of real property can be reduced or eliminated altogether.

Documents need to be submitted to claim this exemption

• A duly filled and completed 8288-B form


• A sales contract's copy

Both of these should be attached with a W-7 form

Exemption # 5 – Reporting Obligations under TD-9363

By claiming exemption # 5, you are required to submit a letter on the letterhead of the company stating that you have been appointed as a person responsible for ensuring conformity with information reporting requirements set forth by IRS.



Original source: http://www.itinnumberonline.com/how-to-apply-for-itin-number-without-a-tax-return/​