Person from the Philippines wants

-----Original Message-----
From: taxman at centa.com [mailto:taxman at centa.com]
Sent: Saturday, November 25, 2006 10:47 PM
To: CENTAPEDE; Webmaster at Jurock. Com
Subject: Person from the Philippines wants SSN (SS-5) or ITIN
(W7) - David Ingram expert income tax help and preparation of US
Canada Mexico non-resident and cross border returns with rental
dividend wages self-employed and royalty foreign tax credits
Sent: Saturday, November 25, 2006 9:29 PM
To: taxman at centa.com
Subject: P-01
To Whom It May Concern,
Can you please give us ideas/guidelines to pursue or take in
obtaining an SSS number for a non-immigrant person?  If so, what,
how, where and when?
Awaiting for your most valued response.
Thank you so much.
 Philippines
-----------------------------------------
david ingram replies:
This older answer may help you
 taxman at centa.com: Please see bottom of message if you wish to
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My_question_is: US-specific
Subject:        Obtaining a non-working US social security number
Expert:         taxman at centa.com
Date:           Wednesday November 22, 2006
Time:           05:21 PM -0500
QUESTION:
Q. Can a non-US person obtain a "non-working" social security
number from
the US for certain professional licensing requirements? Is there
such a
thing as a non-working SSN?
****************
As background, I am a CPA living in Canada. I am trying to obtain
a US SSN
so as to "preserve" my right to use the "CPA" accounting
designation in
Canada.  I obtained my CPA certificate many years ago but was
never
licensed.  I do not live or work in the US. I am not a US person.
Under new
rules in many US states, the "CPA" designation can now only be
used by
"licensed" accountants. However in order to get a license, the
state (in
this case California) is asking for a SSN. Of course, I cannot
get a SSN
because I am a non US person. Am I "skunked"? (in other words,
out of luck).
Anxious in Ontario
-------------------------------------------------
david ingram replies:
Interestingly, I have a friend in Vancouver who has recently
passed his CPA
exams and has a similar problem.  In BC, he has an extra problem
in that the
Institute of Chartered Accountants of BC refuses to let anyone
call
themselves a CPA in BC.  I had a lady working for me who was a
CA, a CPA and
a UBC law graduate and a representative from the Institute showed
up in my
office and made her take down her framed Oregon CPA
Degree/certificate..
Thankfully, in this case, Ontario has better manners.
What you require is an ITIN (Individual Taxpayer Identification
Number)
which is a non-working number obtained by those requiring a US
tax
identification number.
The usual reasons for getting a number would be because you have
a US bank
account, are trading stocks with a US broker, are the dependant
or possible
dependant of a US person, or are filing a US 1040NR to report
income earned
from a Canadian employer for services performed in the US for a
Canadian
company.
For instance, you, as a CPA could be asked to go down to the US
to audit the
books of a subsidiary office.  When you crossed the border and
told the nice
USCIS officer what you were doing, you would be awarded a "B1"
status. No
actual visa is issued to Canadians as a rule.
When it came time to do your tax return, you would submit the
return along
with an application for a number on form W-7.
You can find the form at http://www.irs.gov/pub/irs-pdf/fw7.pdf
If this is particularly important to you, why not apply for and
accept some
short term job in the USA and get a TN (Treaty NAFTA) visa. This
would mean
you would qualify for a real SSN and get to fill out a SS-5
instead of the
W-7.
The real number application follows:
http://www.irs.gov/pub/irs-pdf/fss5.pdf
A real number would also likely fit better into your goal of
keeping your US
CPA membership.
Interestingly. The Institute of Chartered Accountants of Ontario
will accept
a CPA as an equal if he or she comes from a State that recognizes
the
Ontario CA designation.  At the moment 44 states recognize the
Ontario
designation if you have passed the "International Uniform CPA
Qualification
Examination". Missouri recognizes the designation without the
exam. 8 do not
recognize the designation and Mississippi is up in the air at the
moment.
California is one that does.  "SO", if you have your California
CPA, you
should qualify for membership as an Ontario CA.
There are sometimes other exams and post degree educational
requirements in
different states to maintain the certificate.
The list of states / territories that do not qualify are Arizona,
Connecticut, Georgia, Guam, Hawaii, Idaho, Puerto Rico and the
Virgin
Islands.
Another method of getting a US ITIN is to go across the border
and open a
bank account.  Most big banks are agents for the granting of the
number and
you can do both at the same time. However, since Sept 11, 2001,
they are
also leery of just opening up a bank account for a person without
an
existing number and require a good reason to open the account in
the first
place.
Even Canadian individuals who have had their accounts for thirty
years are
being asked to provide a good reason as to why the account should
be
continued.
And don't forget, Be Alert!  the world needs more "LERTS".
----------
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