United States – IRS Announces ITIN Applicants Can Use | KPMG | GLOBAL

United States – IRS Announces ITIN Applicants Can Use CAAs Abroad

United States – IRS Announces ITIN Applicants Can Use

This GMS Flash Alert reports on a recent IRS announcement about options for taxpayers abroad who need an Individual Taxpayer Identification Number.

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According to a recent IRS communication,1  the U.S. Internal Revenue Service (IRS) has expanded the options available to taxpayers residing abroad who need an Individual Taxpayer Identification Number (ITIN) to fulfill their U.S. filing requirement.  Taxpayers can now visit a U.S.-based Certified Acceptance Agent (CAA) or a CAA located abroad.  This is in addition to the current options of mailing the completed Form W-7, Application for Individual Taxpayer Identification, and required identification documents to the IRS or visiting an IRS Taxpayer Assistance Center in the United States.

WHY THIS MATTERS

Requiring overseas individuals applying for an ITIN to mail in their Form W-7 application and accompanying documentation (e.g., original passport) to the IRS, was a burdensome, time-consuming, and costly process.  The change, which allows an applicant to use a CAA inside or outside the United States to assist with the ITIN application process should make obtaining an ITIN smoother, more convenient, less time-consuming, and less costly.

FOOTNOTE

1  “e-News for Tax Professionals,” Issue 2017-16 (April 21, 2017).

The above information is not intended to be "written advice concerning one or more Federal tax matters" subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230 as the content of this document is issued for general informational purposes only.

The information contained in this newsletter was submitted by the KPMG International member firm in the Untied States.

© 2017 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Flash Alert is an Global Mobility Services publication of KPMG LLPs Washington National Tax practice. The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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