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g2studio · Joined: 10 Jul 2008 Posts: 323 Location: Naples, Italy

Ok guys I'm italian and I've spent a night to find out how italians can manage this situation and how they can provide all the paperwork needed to get this ITIN number and fill the W8 form.

I'm gonna give instructions in italian, I know that it's not accepted writing into another language but this is way too important for us, since we are going to have a 25% less in our taxation:

claudiodivizia · Joined: 14 May 2007 Posts: 338 Location: www.postpop.co.uk

Hi, getting an ITIN is the first step so I'm glad you started this thread and thanks for posting this useful information.

I have no reason to doubt about this since Vincent P. Gambino is the official IRS Acceptance Agent in Rome.

But from http://www.irs.gov/businesses/small/international/article/0,,id=96690,00.html:

"The IRS has permanent staff available which are able to help process Forms W-7, IRS Application Number (PDF) at the following U.S. embassies overseas: Beijing, Frankfurt, London, and Paris. [...] In addition, there are public accounting firms overseas in certain countries which are Authorized Acceptance Agents for ITIN numbers."

So what does it mean "Per prima cosa si deve andare al Consolato degli Stati Uniti d'America"? Which one?
QUESTION 1: Are the other consolati in other Italian towns - such as Milan- enabled to process W-7 forms or just in Rome?

In case the only Authorized Acceptance Agent in Italy is in Rome, and I live in Turin, and for me (as many others in northern italy) it is cheaper and less time consuming to go to London with a cheap flight than to Rome,
QUESTION 2: can the official IRS centre in London certify Italian documents as well?

QUESTION 3: why Article 14? I thought it was 12 (Royalties)

g2studio · Joined: 10 Jul 2008 Posts: 323 Location: Naples, Italy

nrassadko · Joined: 27 Jul 2007 Posts: 41

I live in Italy and have a residence here (carta di soggiorno), but my passport is of other country (Belarus). Will Mr. Gambino treat my passport as well? Or probably carta di soggiorno? Will I be taxed as Italian resident?

g2studio · Joined: 10 Jul 2008 Posts: 323 Location: Naples, Italy

bonathos · Joined: 05 Oct 2007 Posts: 17

thanks a lot for the useful infos.

So the article 14 change to 12 in the first post! good?

for the passport I have an expired passport (ten years I think)

Can I use other documents instead?

on this link: http://www.irs.gov/individuals/article/0,,id=96287,00.html#acceptable

are written:
IRS will accept certified or notarized copies of a combination (two or more) of the following documents, in lieu of a passport:

So I think It will be ok.

g2studio · Joined: 10 Jul 2008 Posts: 323 Location: Naples, Italy

nrassadko · Joined: 27 Jul 2007 Posts: 41

claudiodivizia · Joined: 14 May 2007 Posts: 338 Location: www.postpop.co.uk

g2studio · Joined: 10 Jul 2008 Posts: 323 Location: Naples, Italy

vasileva · Joined: 19 Apr 2007 Posts: 5

g2studio · Joined: 10 Jul 2008 Posts: 323 Location: Naples, Italy

g2studio · Joined: 10 Jul 2008 Posts: 323 Location: Naples, Italy

The treaty is concerned only with taxes. Section 2 is for 'earned' income such as wages, salary etc. Section 1 is for 'passive' income such as royalties and section 1d specifically refers to royalties. Therefore section 1d applies.

So I'm going to change the first post

Now I have to find out which numer is 12 or 14

claudiodivizia · Joined: 14 May 2007 Posts: 338 Location: www.postpop.co.uk

artshots · Joined: 04 May 2009 Posts: 18

I didn't understand one thing.

Of the money taken by SS I pay italian taxes but now after the US taxes what should i do? a difference or whatever?

If yes, does the US gov will ship to me a receipt of taxes payed to them to reduce my italian taxes?