Required Documents
Required documents differ according to the reason for applying.
Tax Return.
Simplest reason. File a US income tax return with your ITIN application.
Buying Real Estate
When buying real estate, the IRS won't give you an ITIN unless you're borrowing money.
Selling Real Estate Sale
Covered HERE.
Inheritance
This category needs a supporting letter from the Executor or Personal Representative of the Estate. The lawyer for the Estate can sign the supporting letter.
If you've inherited an IRA or pension account, you'll need a personalised letter from the insurance or pension company. The IRS will not accept the preprinted, generic instructions on the Claim Form that you need an ITIN.
Opening a Bank or Securities Account
Difficult choice! The IRS requires a personalized letter from the bank (financial institution) asking the IRS to assign an ITIN for you for their tax withholding purposes. The IRS will reject pre-printed forms, stamped electronic signatures, internet screen shots, etc. In the last 10 years, no one has been able to get the required supporting document. No bank will write this kind of letter for a potential customer.
Winning - Gambling
We can help you apply for a refund of withholding tax. If you don't have an ITIN and W8BEN (tax residency certificate) the Casino will withhold 30 percent of your winnings. The US tax treaty may give you an exemption.
Be sure the receipt you get from the Casino includes your full name so that your refund is not delayed by the IRS.