American tax returns are required for many of our Israeli clients, such as those who hold businesses in the US. When an Israeli citizen or an Israeli resident is required to file an American income tax return, that person may not always have an American social security number. He usually has one type of US visa. His children on his American tax return must also have ITINs, but only if they reside in the United States.

Because the IRS requires a social security number for those people who file their US income tax returns, the IRS makes available the ITIN for those people who may not have social security numbers: so they can file their income tax returns. The ITIN is like a social security number for people who are not American citizens and may or may not live there. Having an ITIN helps people comply with their US tax filing requirements. Those people who most need ITINs are those who are nonresidents or residents of America (who are not US citizens), and dependents or spouses of those people who are listed on the man’s American tax return. Even spouses who are not residents of America, when the men live in America (whose spouses live in Israel) must have an ITIN for herself.

Normally, a ITIN takes 7 weeks or longer to receive, and the IRS requires all clients’ original Israeli passports or other documents to hold it up to 60 days. This is not convenient for our clients ! That is why Dov Weinstein with Weinstein & Co., Certified Public Accountants in Jerusalem is beginning to offer the service of approving ITIN applications for our clients as a service! This way clients do not have to send their passports (or any other original documents) to the IRS that can cause inconvenience to them.

The ITIN approval service is very valuable because our clients will be able to apply for an ITIN (or renew their ITIN) by bringing their passport or other original documents to our office, rather than sending them in. Children may not need passports, but please see our office staff to help you understand. Beisras Hashem, there now is no need to send the original passport to the IRS and you can take it home with you. For our travelling clients, this service is very valuable because you never have to leave your passport for a moment !

American tax agencies are very particular about signatures and documents. For example, certified documents are approved while notarized documents are not. For children under 18 years old, a parent or legally recognized guardian may sign for his ITIN but proof of guardianship or parenting must be provided such as a birth certificate or court authorized guardian document.

As required, ITIN applications must accompany an income tax return – however, in these cases an ITIN application may be filed standing alone: A client has passive income with taxes withheld; a client receives American salary, grants, or other payments from America and who may benefit from the treaty, and American lottery winners.

If you are in doubt about whether you need an ITIN or how to obtain it, please call us at 077-738-6666 or email Avraham@wcpa.co.il.

As always, Dov Weinstein and Weinstein & Co., Certified Public Accountants is here for you.