A non-U.S. person claiming a tax refund for overwithholding of tax, purchasing or selling real property, or complying with U.S. filing requirements, in general, is required to obtain an individual taxpayer identification number (“I.T.I.N.”) – a process that can be daunting, sometimes even fruitless, despite the foreign person’s efforts. Under the regulations, the I.R.S. requires the taxpayer to furnish the original passport or copies thereof, and the latter will only suffice if it is certified by the issuing authority overseas. In many cases, the first is not an option, and the latter may not even be possible, depending on the taxpayer’s home country.

However, such impediments can be circumvented by having an acceptance agent certify the accuracy of the identification documents (generally passports). Ruchelman P.L.L.C. has now been registered as a certifying acceptance agent and may offer such services. Please contact Beate Erwin at 212.755.3333 ext. 116 or erwin@ruchelaw.com if you or a client require assistance in this process.