ITIN W-7 logo The US Flag
Home   Login   Application   FAQ   Contact information
How to apply?
W-7 form

Itin Apply Online Now

For information call now:
(347) 989-4566

Contact information

Additional information
Internal Revenue Service

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Send to friend

First name:  

Last name:


Individual Taxpayer Identification Number (ITIN) ITIN Apply Now

How Income of Aliens is Taxed

Nonresident aliens are taxed based on the source of their income and whether or not their income is effectively connected with a U.S. trade or business.

A nonresident alien�s income that is subject to U.S. income tax must be divided into two categories:

1. Income that is effectively connected with a trade or business in the United States, and
2. Income that is not effectively connected with a trade or business in the United States .

The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates.

Tax at a 30% or lower treaty rate applies to certain items of income or gains from U.S. sources but only if the items are not effectively connected with your U.S. trade or business.

Fixed or Determinable Income
Gambling Winnings
Social Security Benefits
Sales or Exchanges of Capital Assets
Income From Real Property
Transportation Tax

You are subject to tax under a special rule if you interrupt your period of U.S. residence with a period of nonresidence. The special rule applies if you meet all of the following conditions.

1. You were a U.S. resident for a period that includes at least 3 consecutive calendar years.
2. You were a U.S. resident for at least 183 days in each of those years.
3. You ceased to be treated as a U.S. resident.
4. You then again became a U.S. resident before the end of the third calendar year after the end of the period described in (1) above.

Under this special rule, you are subject to tax on your U.S. source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) for the period you were a nonresident alien, unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U.S. trade or business.

John Willow, a citizen of New Zealand, entered the United States on April 1, 2005, as a lawful permanent resident. On August 1, 2007, John ceased to be a lawful permanent resident and returned to New Zealand. During his period of residence, he was present in the United States for at least 183 days in each of three consecutive years (2005, 2006, and 2007). He returned to the United States on October 5, 2010, as a lawful permanent resident. He became a resident before the close of the third calendar year (2010) beginning after the end of his first period of residence (August 1, 2007). Therefore, he is subject to tax under the special rule for the period of nonresidence (August 2, 2007, through October 4, 2010) if it is more than the tax that would normally apply to him as a nonresident alien.

Reporting requirements. If you are subject to this tax for any year in the period you were a nonresident alien, you must file Form 1040NR for that year. The return is due by the due date (including extensions) for filing your U.S. income tax return for the year that you again become a U.S. resident. If you already filed returns for that period, you must file amended returns. You must attach a statement to your return that identifies the source of all of your U.S. and foreign gross income and the items of income subject to this special rule.

All Rights Reservedddd
Copyright © 2006 - 2019
itin number tax id tax id number tax identification number itin tax id numbers irs number irs phone number federal tax id taxpayer identification number taxpayer id number taxpayer id get a tax id number find tax id number federal tax id number w7 form form w7 itin number irs tax id itin numbers get itin how to get itin how to get an itin itin form itin no itin application application for itin getting a tax id number tax id form apply itin apply for itin how to apply for itin free tax id number itin apply fed tax id irs itin itin irs individual tax identification number irs w7 individual tax id number individual taxpayer identification number form w7 instructions obtain itin applying for itin how to get itin number itin forms get itin number itin online w7 itin itin w7 apply for itin number apply itin number itin status itin number application irs itin application irs itin number itin address numero de itin apply for itin online apply itin online itin number form itin application online itin application form itin online application itin number online itin application status get itin online itin application instructions irs itin form itin requirements lost itin number  itin mailing address itin application process