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Non US citizens are sometimes required to file US tax returns in relation to US source income or if they become tax residents in the US.

Non-US citizens are sometimes required to file US tax returns in relation to US source income or if they become a US tax resident. To be able to file they must have an ITIN - which is a tax processing number issued by the IRS. An ITIN can be issued to anyone who does not have, or is not eligible, to obtain a social security number in the United States.‚Äč

ITIN Application

The application for an ITIN can be made on Form W-7. There are various reasons why an individual may need an ITIN, which can be seen on the Form W-7. To be able to apply for a Form W-7 the IRS requires relevant supporting evidence to be verified by a Certified Acceptance Agent.

Since 2015 Warrener Stewart has been authorised to certify the original documentation for individuals applying for an ITIN. This means we can assist you with your ITIN application and certify ID documents, thereby saving you from mailing original documents to the IRS.

To be able to certify copies the individual applying for the ITIN will be required to come into our office with their original ID documents. Please note that we ensure all the required documents are provided beforehand, in advance to the ITIN meeting. We estimate our cost for completing the ITIN process (excluding 1040NR completion) to be on average £400 + VAT.

Once an individual ITIN application is processed, the IRS will issue the ITIN. The overall process takes about 8 – 10 weeks.  

ITIN Renewals

US taxpayers are required to renew their ITIN if they have a filing requirement. Due to the Protecting Americans from Tax Hikes Act (PATH) passed in 2015, any ITIN not used at least once in the last three years will effectively expire. Plus, any ITIN with the middle digits “70” through “87” (e.g. 9NN-80-NNNN) also expires.

Our tax team can help you renew your ITIN, the renewal application takes about 6-8 weeks to process. We have an average cost for an ITIN renewal of £250 + VAT. No tax return or supporting documents is required for an ITIN renewal application.

Should you require an ITIN, or need assistance with the application or renewal process, please contact Victoria Ikudehinbu, who will be happy to help.

If you require a taxpayer identification number and would like advice or assistance with the application process please contact Damian Talbot, Georgia Maher or Catherine Findlay who will be happy to help.

Warrener Stewart's offices are located in Fulham, south west London. Please call to arrange an appointment or email your enquiry to a member of our team directly.
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If you have any questions about US Tax contact us today:

020 7731 6163

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