ITIN for Deceased Taxpayer by tax return filing by surviving spouse
Court-Appointed Executor
The administrator of the deceased Estate
ITIN OR US TAX ID New Application and ITIN Renewal For Deceased Taxpayers
When an ITIN is requested for a deceased taxpayer, the word “Deceased” and the date of death should be written across the top of the Form W-7.
In addition to meeting all requirements in Form W-7 and certification for the passport copy of the applicant from a IRS approved certified acceptance agent [CAA]
Additional documentation[refer to below details] to substantiate the death of the individual
The surviving spouse filing an original or amended joint return with your deceased spouse.
Documents Required include:
Form W-7
U.S. individual federal income tax return
Documentation substantiating “identity” and “foreign status” of the deceased
The court-appointed executor or administrator of the deceased’s estate filing an original tax return on behalf of the deceased
Documents required include:
■ Form W-7
■ U.S. individual federal income tax return
■ Documentation substantiating “identity” and “foreign status” of the deceased
■ A court certificate showing your appointment
Not the surviving spouse claiming a refund on a joint return and if there was no executor or administrator of the deceased’s estate appointed
Documents required include:
■ Form W-7
■ U.S. individual federal income tax return
■ Documentation substantiating the “identity” and “foreign status” of the deceased along with
■ Form 1310
■ A copy of the Certificate of Death
For more information on ITIN for beneficiary of 401K plan, Please refer to this blog for details.
For more information on who requires an ID please refer to our earlier blog
For more information on ITIN Renewal Please refer to this blog section.
Our team specializes in international expatriate U.S. personal tax return services. If you need assistance with ITIN Renewal/US 1040 filing for refund claim/FATCA Compliance work/FBAR FINCEN114 Filing, ITIN/ Form W7 Application/E.I.N./Form W8BENE or Certified Acceptance Agents [C.A.A.] services/1040NR U.S. tax filing for refund claim of excess 1042S / 8288A/ 8805/ W2/ 1099. We are happy to assist our clients in a timely, efficient, and cost-effective way.
