Instructive Videos and Links for Expat and International US Taxpayers

Three new videos are now available on the IRS YouTube page, and several more of interest to taxpayers abroad will be released in coming weeks. Now available are:

• International Taxpayers--Filing Requirements. Learn about the requirements for filing an individual income tax return including income limits while living abroad.
• International Taxpayers--Foreign Earned Income Exclusion. Find out who is eligible, what income qualifies and how to claim the exclusion.
• International Taxpayers--Individual Taxpayer Identification Number (ITIN). This video helps non-U.S. citizens determine if they need an IRS-issued tax reporting number, known as an ITIN, and how to apply for one.

Upcoming videos will deal with the foreign tax credit, filing status for a U.S. taxpayer married to a foreign spouse and an introduction to the IRS web site for international taxpayers.

The IRS has also added two new international tax topics to Tax Trails, the agency’s interactive online tool that helps taxpayers get answers to their general tax questions.

The new topics are:

• Am I Required to File a U.S. Individual Income Tax Return (for U.S. Citizens/Resident Aliens Living Abroad and Nonresident Aliens)?
• Filing Status of a U.S. Citizen or Resident Alien Married to a Nonresident Alien.

The International Taxpayers page on IRS.gov is packed with information designed to help taxpayers living abroad, resident aliens, nonresident aliens, residents of U.S. territories and foreign students. Among other things, the web site features a directory of overseas tax preparers.

This is all very complex and often confusing. If you need professional help email us at ddnelson@gmail.com for professional CPA and tax attorney assistance.  We have been doing US International taxes and US expatriate and Nonresident taxes for over 30 years.  Visit our website at www.TaxMeLess.com 

How Nonresidents can Obtain an IRS ITIN from Abroad

If you are a nonresident who needs to file a US nonresident tax return or you have a spouse who is a nonresident and wish to make the election to file a joint return with them (it can often reduce your US income taxes) you need to get an ITIN (Individual Taxpayer Identification Number) because they are not eligible to get a social security number. You must have this number to file a tax return, and many banks and others require it before you an open a US bank or financial account.

Effective January 1, 2013, new ITIN procedures took affect for the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these changes, which are further explained in these Frequently Asked Questions, before requesting an ITIN.

Alien taxpayers who need an Individual Taxpayer Identification Number (ITIN) may be able to secure one from outside the United States.

The IRS has permanent staff available that is able to help process Forms W-7, IRS Application Number and Instructions (PDF) at the following U.S. embassies overseas: Beijing, Frankfurt, London, and Paris. The addresses and phone numbers of these overseas offices may be found a tContact My Local Office Internationally. In addition, there are public accounting firms overseas in certain countries which are Authorized Acceptance Agents for ITIN numbers. You will find their names and addresses at the Acceptance Agent Program page.

US Embassy Beijing, China - IRS has
agents in almost every US embassy.

The IRS also accepts a Form W-7 by mail accompanied by ORIGINAL documents or certified copy of the document from the issuing agency establishes the identity and foreign status of the ITIN applicant.

The Instructions for Form W-7 list 13 documents that can be used to prove foreign status and identity. A foreign passport is the only one that can stand alone (i.e., establishes both foreign status and identity). If a passport is submitted, there is no need to submit any other documents. If a passport is not submitted, a combination of at least two other documents, with at least one containing a photograph, must be submitted with the ITIN application. The IRS will accept copies of original documents, if the copies have been properly certified by:

1. the government agency (foreign or domestic) which issued the documents, or
2. employees of the U.S. State Department located in U.S. embassies and consulates abroad.

More Information:

• Taxpayer Identification Numbers (TIN)

If you need help filing your US nonresident tax return or filing an expat tax return with your nonresident spouse, we can help. We have been assisting US nonresident clients for over 30 years. Email us at ddnelson@gmail.com.  Skye: dondnelson or wisit our website at www.TaxMeLess.com

Thanks. KAUFFMAN NELSON LLP CERTIFIED PUBLIC ACCOUNTANTS, Don D. Nelson, Attorney CPA