ITIN Application in the UK
Published on January 08, 2024
by Clark Stott
Clark Stott has been with Expat Tax Online since 2015. Being a dual national based in the UK, Clark has unique experience helping US citizens (and Accidental Americans) become tax compliant via the Streamlined Tax Amnesty program. Clark likes to help Americans in the UK keep their tax situations as simple as possible to avoid harsh IRS treatment.
Table of Contents
Can I get an ITIN when living in the UK?
Yes, as someone who needs to file a US tax return in the UK, you can apply for an ITIN. You need to complete Form W-7 and also have your identification (British passport etc) verified, usually by an IRS-authorized Certifying Acceptance Agent (CAA).
What is an ITIN?
An ITIN, or Individual Taxpayer Identification Number, is a tax processing number issued by the Internal Revenue Service (IRS) in the United States.
It’s a nine-digit number that serves a purpose similar to a Social Security Number (SSN) but is used for individuals who are not eligible to obtain an SSN, such as non-resident aliens or their dependents and spouses.
Who needs an ITIN in the UK?
In the UK, non US-citizens, as well as their dependents and spouses who are not eligible for a Social Security Number, may need an ITIN. This includes:
- Those living in the UK who do not have an SSN.
- Non-resident aliens residing in the UK who need to file or are included in a US tax return.
- Dependents or spouses of US citizens or resident aliens.
What is the purpose of an ITIN?
The primary purpose of an ITIN is to allow non-US taxfilers to file a US tax return. Only people that are not eligible for a Social Security Number can apply for and use an ITIN. This includes:
- Filing US tax returns.
- Opening a US bank account or applying for US loans.
- Claiming tax treaty benefits.
- Processing a tax refund from the IRS.
Why use the IRS Streamlined Tax Amnesty Program?
It’s for American citizens that didn’t know they had to file U.S. tax returns each year, and have therefore fallen behind. Some more than 30 years! With the IRS Streamlined Procedure, say goodbye to overdue tax returns, late fees, and penalties.
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Do I need an ITIN if I am a UK resident and have US income?
Yes. If you are a UK resident and have income from the United States, you will need an Individual Taxpayer Identification Number (ITIN), since it is required for individuals who are obligated to file US tax returns, or are eligible to receive certain US tax benefits but are not eligible for a Social Security Number (SSN).
How do I apply for an ITIN from the UK?
To apply for an ITIN from the UK, you need to complete Form W-7, “Application for IRS Individual Taxpayer Identification Number.” The form requires detailed personal information and must be submitted along with a US federal tax return, unless you meet an exception.
What are the required documents for an ITIN Application?
The required documents for an ITIN application typically include:
- A completed Form W-7.
- Proof of identity, such as a passport or a combination of documents like a foreign driver’s license and birth certificate.
- Documents supporting your need for an ITIN, such as a US tax return or a letter from the IRS stating you need an ITIN to file a US tax return.
Where do I submit my ITIN application?
You can submit your ITIN application through several channels:
- Mail it to the IRS along with your tax return.
- Apply in person using the services of an IRS-authorized Certifying Acceptance Agent.
- Use an online IRS CAA such as Expat Tax Online so you don’t have to send your passport away
- Visit a designated IRS Taxpayer Assistance Center.
What’s the processing time for ITIN applications?
The processing time for an Individual Taxpayer Identification Number (ITIN) application can vary, but typically it takes about 7 weeks. However, this timeframe may extend to 9 to 11 weeks if the application is submitted during peak tax season or if it’s sent from overseas, such as from the UK.
How long does it take to get an ITIN from the UK?
When applying for an ITIN from the UK, you should generally anticipate a slightly longer processing time. On average, it can take up to 11 weeks, especially if additional documentation is required or during high-demand periods like the US tax season.
How much does it cost to apply for an ITIN?
There is no fee charged by the IRS for processing an ITIN application (Form W-7). However, if you choose to use the services of a professional, such as a Certifying Acceptance Agent or a tax advisor, their fees will vary based on the services provided.
Can a tax professional assist me with my ITIN application?
Yes, a tax professional can significantly assist with your ITIN application. They can provide guidance on the necessary documentation, ensure the application is filled out correctly, and help navigate any complexities, especially for those living in the UK. Their expertise can be invaluable in avoiding common pitfalls and ensuring a smooth application process.
What happens if I don’t have an ITIN but need to file US taxes?
If you are required to file US taxes and don’t have an Individual Taxpayer Identification Number (ITIN), it’s important to apply for one as soon as possible. Without an ITIN, you won’t be able to file your US tax returns, which could lead to delays in processing and potential penalties. The IRS requires an ITIN for individuals who are ineligible for a Social Security Number but still have a US tax filing or reporting requirement.
How can I check the status of my ITIN application?
To check the status of your ITIN application, you can contact the IRS ITIN Operation’s number,
1-800-829-1040 (toll-free within the United States) or 1-267-941-1000 (not a toll-free number) if you are outside the US. This service allows you to inquire about the current status of your application approximately seven weeks after you have submitted it. When calling, it’s helpful to have a copy of your ITIN application and any other correspondence from the IRS handy for reference.
How do I renew my ITIN?
ITINs need to be renewed if they have not been used on a federal tax return at least once in the last three consecutive years or if the ITIN is included in the IRS’s list of expiring ITINs. To renew your ITIN, you will need to complete Form W-7, following the same process as the initial application.
Remember to include all the required identification documents, such as your valid supporting original or certified copies by the issuing agency, identification documents, and any other required attachments.
For those residing in the UK, the ITIN process can be complex. It’s often advisable to seek assistance from a tax professional who can guide you through the application or renewal process, help check the status of your application, and ensure that you remain compliant with US tax laws.
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