How to Get an ITIN (for foreign authors)
Getting an ITIN from the IRS can be a frustrating experience, and since the withholding and reporting rules are changing in 2012, you must be prepared to supply an ITIN to CreateSpace or to LightningSource if you are a foreign author or publisher who wants to continue to sell books in the United States. Authors who are residents or citizens already have a tax identification number (this is your Social Security Number).
I get at least a dozen e-mails every month on this issue, so I am going to try and make this as simple as possible.
I've searched the web for great articles and resources related to ITINs, and I have also created a sample Form W-7 for you to use as a guide.
First, read these Instructions for completing a W-7: the best instructions I've found online for completing a form W-7 and W-8Ben.
Listing of US Tax treaties by country on the IRS website. If you are an author, you will need the "article number" that relates to "royalties." You can just download the tax treaty in PDF format and look for the article number for the country that you are resident or citizen of.
1. You must download a blank Form W-7 from the IRS website.
2. Fill it out-- do not miss any of the lines or it will be returned.
3. You must sign the W-7 form with an original signature (wet signature), and send a valid identification. Here's a link to a blank Form W-7 for you to download and use.
4. Make sure you have valid identification. Unless you are a minor child, you must supply an ID with a clear photograph. A passport is best. But you can also use something like a Driver's license and a birth certificate (together), as long as the driver's license has a photo.
5. If you send in an Form W-7 application, a photocopied document is not sufficient. The identifying documents must be certified/notarized. You must send EITHER:
Another tip: send a short letter with your name, phone number, e-mail, and address, stating that you are a foreign author and you plan to start selling books to US buyers. The Form W-7 will be processed by a human being, and this helps give the IRS employee a level of comfort.
(I'm a tax accountant in the US, by the way)
Here is a sample Form W-7, already filled out, for you to use as a template.
I get at least a dozen e-mails every month on this issue, so I am going to try and make this as simple as possible.
I've searched the web for great articles and resources related to ITINs, and I have also created a sample Form W-7 for you to use as a guide.
First, read these Instructions for completing a W-7: the best instructions I've found online for completing a form W-7 and W-8Ben.
Listing of US Tax treaties by country on the IRS website. If you are an author, you will need the "article number" that relates to "royalties." You can just download the tax treaty in PDF format and look for the article number for the country that you are resident or citizen of.
1. You must download a blank Form W-7 from the IRS website.
2. Fill it out-- do not miss any of the lines or it will be returned.
3. You must sign the W-7 form with an original signature (wet signature), and send a valid identification. Here's a link to a blank Form W-7 for you to download and use.
4. Make sure you have valid identification. Unless you are a minor child, you must supply an ID with a clear photograph. A passport is best. But you can also use something like a Driver's license and a birth certificate (together), as long as the driver's license has a photo.
5. If you send in an Form W-7 application, a photocopied document is not sufficient. The identifying documents must be certified/notarized. You must send EITHER:
- An original ID (which will be returned). I got my in-law's ITINs using a voter registration card and a birth certificate for both of them, but I sent in original documents (which were returned to me). OR
- If you don't send the original, then you must send a notarized copy.
Another tip: send a short letter with your name, phone number, e-mail, and address, stating that you are a foreign author and you plan to start selling books to US buyers. The Form W-7 will be processed by a human being, and this helps give the IRS employee a level of comfort.
(I'm a tax accountant in the US, by the way)
Here is a sample Form W-7, already filled out, for you to use as a template.
| Click here to upload file |
Lastly, if your application is rejected, the IRS will send you a letter with the information that it needs. The letter may have a phone number. If it does, call it and see if you can talk with the person that is processing your application. If not, then make sure you send a photocopy of the letter with any documents that you send back to the IRS to complete the application.
KEEP COPIES OF EVERYTHING. An ITIN application that is rejected may take a few months to clear up. Just don't give up. You only have to apply once, because once you have a valid ITIN, you can use it forever.
KEEP COPIES OF EVERYTHING. An ITIN application that is rejected may take a few months to clear up. Just don't give up. You only have to apply once, because once you have a valid ITIN, you can use it forever.