C*****n 发帖数: 858 | 1 If you do not have a U.S. Social Security number and are not eligible for
one, you must apply for an individual taxpayer identification number (ITIN)
if you are required to file a U.S. tax return, wish to claim benefits under
an income tax treaty, or can be claimed as a spouse or dependent of a U.S.
taxpayer.
In June 2012, the U.S. Internal Revenue Service (IRS) announced interim
changes to the documentation requirements for ITIN applications that were
much more restrictive in nature, although they did relax the requirements
somewhat with respect to tax returns due October 15, 2012. On November 29,
2012, the IRS adopted permanent changes to the ITIN application process that
are effective January 1, 2013.
With these changes, the IRS seeks to strengthen the ITIN program
requirements and maintain a stronger standard for issuing ITINs. A very
welcome provision contained in the permanent changes is the ability for
taxpayers to use a Certifying Acceptance Agent (CAA) to examine their
original passport or birth certificate and certify its authenticity, thus
dispensing with the need to submit original documentation (such as a
passport) to the IRS. However, the ability to use a CAA to certify
documentation does not extend to dependents. ITIN applications for
dependents will continue to require original documents or certified copies
from the issuing agency. An in-person or video conference interview between
the CAA and the ITIN applicant continues to be a requirement in cases where
a CAA assists in the application process. For more information on the
updated procedures, contact your tax adviser or refer to KPMG’s Flash
International Executive Alert 2012-215: United States – IRS Announces
Updated ITIN Procedures.
New 5-Year Validity Period
For the first time, ITINs will be valid for a five-year period instead of
for an indefinite period. Taxpayers who continue to need an ITIN can re-
apply at the end of the five-year period. |
C*****n 发帖数: 858 | 2 有大侠能解释一下这个 Certifying Acceptance Agent (CAA) 都包括哪些?谢谢 |
N****g 发帖数: 2829 | 3 "However, the ability to use a CAA to certify
documentation does not extend to dependents."
通过CAA帮dependent父母办ITIN还是要交护照原件。但可以去IRS local office办,应
该可以当场拿回护照。 |
C*****n 发帖数: 858 | |
t*a 发帖数: 18880 | 5 土法,下次上1040x改的时候申请?
【在 C*****n 的大作中提到】 : 父母已经回去在国内了,护照不在这边咋整
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q******o 发帖数: 2503 | 6 能帮忙解释下啥是CAA不? 爹妈都在这里,能去local IRS办最好了
【在 N****g 的大作中提到】 : "However, the ability to use a CAA to certify : documentation does not extend to dependents." : 通过CAA帮dependent父母办ITIN还是要交护照原件。但可以去IRS local office办,应 : 该可以当场拿回护照。
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q******o 发帖数: 2503 | 7 google了一下,看来CAA是一些local制定的tax offic,你是说如果我找这些agent帮忙
保税就可以不用邮寄父母护照申请ITIN? 多谢
【在 N****g 的大作中提到】 : "However, the ability to use a CAA to certify : documentation does not extend to dependents." : 通过CAA帮dependent父母办ITIN还是要交护照原件。但可以去IRS local office办,应 : 该可以当场拿回护照。
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N****g 发帖数: 2829 | 8 CAA是商业机构,不是IRS,只是得到IRS授权可以代为接受申请表格,他们收了护照还
得寄给IRS,不能当场返还。
See CAA list
http://www.irs.gov/Individuals/Acceptance-Agents---Massachusett
要去IRS local office 才可以当场返还护照。
list见
http://www.irs.gov/uac/Contact-Your-Local-IRS-Office-1
【在 q******o 的大作中提到】 : google了一下,看来CAA是一些local制定的tax offic,你是说如果我找这些agent帮忙 : 保税就可以不用邮寄父母护照申请ITIN? 多谢
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q******o 发帖数: 2503 | 9 多谢,我怎么听说从今年开始就算到local office都不能当场返还护照了啊,你的链
接里好像没有相关内容
【在 N****g 的大作中提到】 : CAA是商业机构,不是IRS,只是得到IRS授权可以代为接受申请表格,他们收了护照还 : 得寄给IRS,不能当场返还。 : See CAA list : http://www.irs.gov/Individuals/Acceptance-Agents---Massachusett : 要去IRS local office 才可以当场返还护照。 : list见 : http://www.irs.gov/uac/Contact-Your-Local-IRS-Office-1
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N****g 发帖数: 2829 | |
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q******o 发帖数: 2503 | 11 谢拉,打了N个电话给local的office想问申请ITIN本人是不是必须到,人根本不接电话
,你有这方面经验么?
【在 N****g 的大作中提到】 : http://www.mitbbs.com/article/TAX/31313695_0.html
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j**t 发帖数: 421 | 12 同问。我们去local office了,也不知道办业务的人熟悉不熟悉规定,一会儿说要本人
,一会儿说不用,好像倾向于本人到场,还说要先申ssn,等证实不符合申ssn了再申
ITIN。总之很乱,不知道有父母的元件护照的,父母不在这边的能不能办退税,倒是不
介意寄元件。
【在 q******o 的大作中提到】 : 谢拉,打了N个电话给local的office想问申请ITIN本人是不是必须到,人根本不接电话 : ,你有这方面经验么?
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q******o 发帖数: 2503 | 13 寄肯定没问题吧,去local办最大的好处不就是马上可以拿回证件么
【在 j**t 的大作中提到】 : 同问。我们去local office了,也不知道办业务的人熟悉不熟悉规定,一会儿说要本人 : ,一会儿说不用,好像倾向于本人到场,还说要先申ssn,等证实不符合申ssn了再申 : ITIN。总之很乱,不知道有父母的元件护照的,父母不在这边的能不能办退税,倒是不 : 介意寄元件。
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j**t 发帖数: 421 | 14 那还要不要先申ssn确定不符合申ssn,只能申itin呢?
【在 q******o 的大作中提到】 : 寄肯定没问题吧,去local办最大的好处不就是马上可以拿回证件么
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q******o 发帖数: 2503 | 15 i dont think so
【在 j**t 的大作中提到】 : 那还要不要先申ssn确定不符合申ssn,只能申itin呢?
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