US Individual Tax Return (Form 1040 & FBAR) Preparation, Tax Consulting & Planning, ITIN Applicaiton

ITIN

Our office re-stared ITIN Application Services again.

We provide ITIN (Individual Taxpayer Identification Number) application services. Please note this service is provided only as a set of Form W-7 application and ID certificate, and not individually provided. 10% sales tax will be additionally charged to the below.

    • ITIN Application Form (Form W-7) Preparation & Passport Certificate (provided only as a set):                 ¥35,000
    • Certificate of IDs other than Passport: Additional ¥15,000 ~
    • Review of other attachment:      Addiitional  ¥7,500 ~

Timing of ITIN Application

  • In general
    • W-7 can be applied for ONLY WHEN tax return is filed, i.e., Form W-7 and certified passport are attached to Form 1040, and mailed to the IRS all at once.  ITIN cannot be applied for in advance to tax return filing.

  • Exception
    • Under the following, limited circumstances, ITIN can be applied for separately from tax return filing.  Instead of attaching Form 1040, evidence of the reason why an ITIN is needed must be filed along with Form W-7 and certified ID. Necessary evidence and procedures vary depending on the reason of ITIN application.
        • When becoming a partner of a partnership which engages trade or business in the U.S.
        • When opening an interest-bearing bank account in the U.S. for trade or business in the U.S. Note that opening personal account cannot be an acceptable reason for ITIN application.
        • When opening an interest-bearing bank account in the U.S. by U.S. resident
        • When receive distributions during the current tax year of income such as U.S. pensions, annuities, rental income, royalties, or dividends.
        • When non-residents of the U.S. receive wages, salary, compensation, or honoraria payments from the U.S., AND are eligible to claim tax treaty benefits.
        • When non-residents of the U.S. such as foreign students receive U.S. scholarship, fellowships, or grants in the U.S.
        • When non-residents of the U.S. receive gambling income in the U.S.
        • When applying for U.S. mortgage loan for real property in the U.S.
        • When selling real property in the U.S.

  • ITIN Renewal
    • When renewing an ITIN, tax return or any other evidence which supports the reason of ITIN application is not required.  ITIN may be renewed when filing tax return, but renewing before tax return filing is recommended.

TEL 03-5403-4639 Mon.-Fri. 9:00 - 17:30

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