序 号:343258
标 题:关于ITIN 翻译自http://www.irs.gov/businesses/small/international/article/0,,id=96696,00.html#itin (2千字)
发信人:mooi [发短消息]
时 间:2004-11-23 17:36:48
阅读次数:199
详细信息:
ITIN-个人纳税号码，只对那些无法取得社会安全号码（SSN）的非居民，外国居民，单独个人，及其配偶分配的纳税处理号码。他是一个以“9”开头的九位数字，其形式类似社会安全号码（例111-11-1111）。
须使用W-7表格 http://www.irs.gov/pub/irs-fill/fw7.pdf 来申请ITIN。
取得个人纳税号码，你必须填完IRS W-7表格，“申请跟人纳税号码表格”。W-7表格需要文件附带证明每个外国人居住状态的真实证明文件。你在寄交W-7表格时需要递交那些证明文件给Philadelphia服务中心(Philadelphia Service Center)，或者选择呈给IRS办公室，或者在IRS接受的代理机构处理你的申请。如果你现不居住在美国，参考 *注1 如何在国外取得ITIN号码
可接受的代理机构可以是大学，财务机构，会计事务所等，他们须有IRS授权可以帮助ITIN的申请。他们审核申请者的文件并且将完成的W-7转送给IRS处理。
关于ITIN的更多信息，请参考 http://www.irs.gov/pub/irs-pdf/p1915.pdf
ITIN
An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).
Form W-7, IRS Application for Individual Taxpayer Identification Number, is used to apply for an ITIN.
To obtain an ITIN, you must complete IRS Form W-7, Application for IRS Individual Taxpayer Identification Number. The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the Philadelphia Service Center, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. If you are not currently in the United States, refer to Obtaining an ITIN from Abroad.
Form W-7(SP) Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos (Fill-in PDF) is available for use by Spanish speakers.
Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing. Refer to How to Become an Acceptance Agent for IRS ITIN Numbers for more information.
For more information on ITIN's, see Publication 1915, Understanding Your Individual Taxpayer Identification Number (PDF).
NOTE: You cannot claim the earned income credit using an ITIN.
相关信息:
关于ITIN 翻译自http://www.irs.gov/businesses/small/international/article/0,,id=96696,00.html#itin (2千字)(mooi 2004-11-23 17:36 阅读 199)- *注1 如何在国外取得ITIN号码 http://www.irs.gov/businesses/small/international/article/0,,id=96690,0... (5千字)(mooi 2004-11-23 17:37 阅读 19)
标题: *注1 如何在国外取得ITIN号码 http://www.irs.gov/businesses/small/international/article/0,,id=96690,00.html
内容:
国际纳税者-在国外取得ITIN
IRS在如下国外使馆有常驻人员帮助处理申请W-7表格的申请：柏林，伦敦，墨西哥城，巴黎，罗马，新加坡和东京。另外，在某些国家的会计事务所有IRS接受的代理人（包括Deloitte and Touche, LLP Ernst & Young LLP KPMG LLP PricewaterhouseCoopers LLP）。
可参考网页 http://www.irs.gov/individuals/article/0,,id=96304,00.html
如果无法从上述机构得到帮助，IRS还可以接受附带如下原始文件的W-7：
1.外国人的身份证明，和
2.ITIN申请者的外国身份状态证明
最适当的文件可以是：外国护照和/或外国身份证。IRS接受外国证明文件的复印件，但是这个复印件必须被如下机构所认证：
1.政府发证机构（国外或国内的）
2.美国国务院驻外使领馆的工作人员，或
3.法律许可公证外国文件的美国公证员
另外，居住在国外的外国人也可以在邮寄递交W-7申请给Philadelphia服务中心时，附上经过公证过的公证件而不是原始文件。
International Taxpayer - Obtaining an ITIN from Abroad
The IRS has permanent staff which are able to help process Forms W-7, IRS Application Number (Fill-in PDF) at the following U.S. embassies overseas: Berlin, London, Mexico City, Paris, Rome, Singapore, and Tokyo. In addition, there are public accounting firms overseas in certain countries which are acceptance agents for ITIN numbers. You will find their names and addresses at the Acceptance Agent Program page.
If none of the above persons can help, then the IRS will accept a Form W-7 accompanied by ORIGINAL documents which establish to the IRS
1。the identity of the foreign person, and
2。the foreign status of the ITIN applicant.
The best documents to provide for this purpose would be a foreign passport and/or a foreign national identity card. The IRS will accept copies of documents establishing foreign identity and foreign status if the copies have been certified by
1。the government agency (foreign or domestic) which issued the documents,
2。employees of the U.S. State Department located in U.S. embassies and consulates abroad, or
3。a U.S. notary public who is allowed under state law to notarize foreign documents.
In addition, there is an alternative procedure which can be used by an alien who resides outside of the United States to certify copies of documents attached to his Form W-7 so that he does not have to attach original documents to such Form W-7 when he mails it in to the Philadelphia Service Center to apply for an ITIN from abroad.
The United States is an official signatory of a multilateral agreement issued in 1961 known as THE HAGUE CONVENTION ABOLISHING THE REQUIREMENT OF LEGALISATION FOR FOREIGN PUBLIC DOCUMENTS ("The Hague Convention"). This agreement is one of 41 such multilateral agreements issued under the auspices of The Hague Conference on Private International Law, an organization of 47 member states whose official purpose is to, as much as possible, standardize certain legal procedures among nations in order to expedite international legal, commercial, and personal matters. After the Hague Conference issues a convention on a certain subject, then each nation that wishes to avail itself of its provisions must become an official signatory in order for the provisions of the convention to apply in that nation. The United States is an official signatory of this convention.
Under the provisions of the Hague Convention mentioned above, an individual in one signatory country who is required to present certified copies of certain documents to government officials of another signatory country may have these copies of documents certified, not by the agencies which issued the documents but rather by certain "competent authorities" of each country listed at the latter website noted above . These competent authorities will complete a one-page form known as an "apostille", which they will then either sign or impress with a seal. This apostille can then be attached to the copies of the documents needed by the other government, and serves as a legal authentication of the signatures on the documents, a certification of the capacity in which the person signing the documents has acted, or as a certification of the identity of the seal or stamp which is on the documents. The attachment of this apostille to the copies of the documents avoids the necessity of having the copies of the documents certified by the government agencies which issued them, or by diplomatic or consular officers of either government, and it avoids having to send the originals of the documents to government officials of the other country.
Thus, in the case of an alien who lives abroad and who is filing Form W-7 with the IRS Service Center in Philadelphia to apply for an ITIN, instead of attaching his original passport, national identity card, birth certificate, etc. to Form W-7, he can attach copies of these documents to Form W-7 accompanied by an apostille properly signed or sealed by one of the appointed competent authorities of his own nation. A model apostille is shown on the very last page of the Hague Convention mentioned above.
References:
Complete texts of all the Hague Conventions
Complete list of the nations which are signatories of the Hague Convention
Translations of the Hague Convention into other languages
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