Living In The Philippines Forum

It’s Your Money => Taxes => Topic started by: Lee2 on November 01, 2014, 08:06:18 PM

Title: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: Lee2 on November 01, 2014, 08:06:18 PM
I did not wish to go off topic in the adoption thread but I thought those of you who are married to Filipino citizens and also those with children and who might not know about the possible tax deduction available to you by filing married or married and listing your children by getting them an ITIN.

Quote
[url]http://www.irs.gov/Individuals/International-Taxpayers/Taxpayer-Identification-Numbers-(TIN)#itin[/url]
ITIN
An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).
To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number (PDF) . The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos (PDF) is available for use by Spanish speakers.
Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing.

Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: bigrod on November 01, 2014, 09:04:54 PM
Lee2.

The ITIN is applied for when you process your yearly income tax.  There are two places to apply in the Philippines that I am aware of:

http://americantaxsharks.com (http://americantaxsharks.com)

http://www2.mozcom.com/~rao_cabr/raonews1.htm (http://www2.mozcom.com/~rao_cabr/raonews1.htm)

Chuck
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: BudM on November 01, 2014, 09:33:45 PM
If the child is an American citizen born in the Philippines, they can have their social security number applied for at the U.S. Embassy on the same day when applying for the Counselor Report of Birth Abroad.  Or, I guess any other time for that matter.  The sooner the easier and better though.  I haven't checked in to it but yes, I guess an adopted child would need an ITIN just like the Filipino spouse for U.S. tax reporting purposes.

You got anything on that Art to supplement what was previously said pertaining to specifics for acquiring an ITIN?
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: BudM on November 01, 2014, 09:39:11 PM
I got a little more.

http://www.irs.gov/taxtopics/tc857.html (http://www.irs.gov/taxtopics/tc857.html)
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: suzukig1 on November 01, 2014, 09:43:22 PM
FYI.  If you have a non-U.S. citizen/non-U.S. resident spouse and you choose to file your tax return as married filing jointly it is a once in a lifetime choice.  (Most people file jointly because their taxes are usually smaller filing jointly.)  You can go back to married filing separately once but you can never go back again to married filing jointly with a non-U.S. citizen/non-U.S. resident spouse; even if you re-marry after a divorce or a death.

Why would someone choose to file married filing separately?  If your non-U.S. citizen/non-U.S. resident spouse has a lot of income and you don't want it included in your income for tax purposes.
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: Art, just a re(tired) Fil-Am on November 02, 2014, 12:01:20 AM
You got anything on that Art to supplement what was previously said pertaining to specifics for acquiring an ITIN?
No Bud, you got me! I know nothing about acquiring an ITIN! Our joint income tax filing is so simple using a 1040A form every year, but I always owe something to Federal due to the fact I don't have enough withholding tax taken out of my U.S. government pensions, but I'm working on that when ever I produce any "pitter patter of tiny feet" in the future though unlikely at my old age, even though my wife of 50 isn't yet menopausal! Maybe I've just been shooting blanks all these years! :o ???   
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: BudM on November 02, 2014, 09:25:40 AM
FYI.  If you have a non-U.S. citizen/non-U.S. resident spouse and you choose to file your tax return as married filing jointly it is a once in a lifetime choice.  (Most people file jointly because their taxes are usually smaller filing jointly.)  You can go back to married filing separately once but you can never go back again to married filing jointly with a non-U.S. citizen/non-U.S. resident spouse; even if you re-marry after a divorce or a death.

Why would someone choose to file married filing separately?  If your non-U.S. citizen/non-U.S. resident spouse has a lot of income and you don't want it included in your income for tax purposes.

Thanks for that once in a lifetime info.  I am pretty sure I will do it married filing separately since it seems like it would be such a hassle.  As it was, I just went ahead and filed single for 2013 and lost out on it even though I did not have to just because of the cluster with everything initially.
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: BudM on November 02, 2014, 09:33:40 AM
You got anything on that Art to supplement what was previously said pertaining to specifics for acquiring an ITIN?
No Bud, you got me! I know nothing about acquiring an ITIN! Our joint income tax filing is so simple using a 1040A form every year, but I always owe something to Federal due to the fact I don't have enough withholding tax taken out of my U.S. government pensions, but I'm working on that when ever I produce any "pitter patter of tiny feet" in the future though unlikely at my old age, even though my wife of 50 isn't yet menopausal! Maybe I've just been shooting blanks all these years! :o ???   

Don't get it dead set in your mind yet Art that it is unlikely.  It sure is not impossible.  You are only about five years ahead of me.

If you want more withheld, you know enough about the OPM site for your CS part. You can just go there and inform them to change it.  I don't go to the DFAS site anymore but you can change your reserve withholding there too if you want.  Right?
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: Art, just a re(tired) Fil-Am on November 02, 2014, 11:12:44 AM
Bud,
I only make changes about every other year to only my CSR tax withholding after I know how much the annual COLA have increased my over all annual gross combined income the previous and current tax year, because my USAFR pay have no taxes being withheld unless I change it through DFAS and my meager SSA pension is not taxed and my VA Comp is nontaxable, but I'm not complaining as long as to what I owe to Federal isn't too much before the IRS deadline for filing our joint annual income taxes, which thankfully is now pretty simple to do with the simple 1040A form and lucky I don't have to bother with additional ITINs since it's just my wife and I with nothing to declare and or itemize, because we left nothing behind in California!
Now I just have to figure out how to change our "State of Residency" to a State that has no State tax, even though we do not pay any state tax in California while residing in the Philippines the entire tax year!     
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: bigrod on January 29, 2015, 09:01:57 AM
The following is from the IRS site:

Like - Click this link to Add this page to your bookmarks Share - Click this link to Share this page through email or social media Print - Click this link to Print this page
Acceptance Agents - Philippines
Philippines
Jim Boyd Foundation   1925 MacArthur Highway
Balibago Angeles City 2009
Philippines
(6345) 888-2748
Robert L. Wolff *   Motor Paul Road, Talay
Dumaguete City,
Negros Oriental 6200
Philippines
(518) 328-6015
Michael Miller Brown   Pearl of the Orient Tower
1240 Roxas Boulevard
Suite 23K
Ermita, Manila 1000
Philippines
(63)(929) 754-4239

Chuck
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: bigrod on July 31, 2015, 02:19:19 PM
Requested my Asawa's ITIN mid June.  Sent the application form along with our 2014 tax return via LBC.  Received her ITIN this morning. 
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: Lee2 on July 31, 2015, 07:06:05 PM
Requested my Asawa's ITIN mid June.  Sent the application form along with our 2014 tax return via LBC.  Received her ITIN this morning.

Good to hear it worked out for you, hope it is saving you some dollars in taxes too.
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: BudM on July 31, 2015, 08:12:49 PM
Mine got her's this year too Chuck.  Now, we will be able to go back to filing online for 2015.

You know what I like about it?  It is one of the few things that do not make me feel like the U.S. is punishing me for living outside of the country.  It feels good that in this aspect, they take in to consideration that she is my wife and no less of a wife than the ones who qualified for a social security number.  Yeah, and it is nice to save a little bit of the cash with the break for being married, just like the the others.

That is one thing I can say good about the IRS where they have it over the SSA in the way they look at your wife.
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: bigrod on July 31, 2015, 08:27:44 PM
Agree it will be nice to file on line for the 2015 tax season.  Doing the paper work was not a big hassle, just got an authenticated copy of Gladys' passport.  Yeah the SSA policy really sucks, for us who never plan on living in the US again.
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: wildbill on July 31, 2015, 08:40:56 PM
Requested my Asawa's ITIN mid June.  Sent the application form along with our 2014 tax return via LBC.  Received her ITIN this morning.
Bigrod what copies of proof did you need to send to them to get her iTin..from what I read they need a copy of her passport only ceritified am I right can you please share that info.thanks. Note to some who are Married dont forget you cant file single if you are married at any-time...
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: bigrod on July 31, 2015, 08:53:22 PM
Just sent the authenticated(red ribboned) copy of her passport from DFA, IRS Fm 7 and income tax form to be processed.
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: BudM on July 31, 2015, 09:36:51 PM
Same here.  Wasn't about to send the passport itself.  100 pesos for certified true copy by DFA.  If not passport or copy as a stand alone, then they want two different government issued identifications used for verification.

edit:  And I did not know you are not allowed to file single if you are married.  Just found that out earlier this year.  For 2013, I filed online as single and did because of the different currencies along with the fact that some glitches came up trying to get identification straightened out.  Luckily, I can now go back and amend 2013 with the ITIN.
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: wildbill on August 01, 2015, 01:06:11 AM
Just sent the authenticated(red ribboned) copy of her passport from DFA, IRS Fm 7 and income tax form to be processed.
Thanks Bigrod for your reply I will do just that wasnt for sure how many copies they needed to file it with..sure makes me feel easy that it wasnt a hard process.
Title: Re: Taxpayer Identification Numbers (TIN) for US Citizens
Post by: bigrod on August 01, 2015, 08:02:28 AM
Just the original authentication.  You are dealing with the US not a Philippine government office.