Non-citizens of the United States who purchase an asset located in the United States that generates U.S. source income, must file a U.S. tax return on IRS Form 1040NR. Before a non-U.S. citizen can file the IRS Form 1040NR, the person must first get an International Taxpayer Identification Number (ITIN) by preparing and submitting an IRS Form W-7 to the U.S. Internal Revenue Service. I recommend you get the ITIN as soon as possible because it can take a minimum of three months for the IRS to approve a request.
- How to Get an Apostille – Your W-7 Form and supporting documents must include an Apostille Certificate. Apostille Certificates may only be issued by a Competent Authority designated by the country on whose territory the public document has been executed. You must contact a Competent Authority in your country and follow your country’s procedures to get the Apostille Certificate.