TL;DR: What are the venues we could take to understand why my friend’s ITIN application has been rejected and how do I finally get ITIN?
I am helping a friend from a non-visa-free regime country in Europe, namely Poland. He wants to;
- Legally cash a dividend when it'll apply to the US
- Set up a foundation in the US from overseas, which needs either SSN or ITIN. As a non-resident and non-citizen, he doesn't have an SSN. He already has a company there, but has never been to the US.
Hence, we have checked with the official documents from the IRS and filled a W-7 form and sent it three times to Austin, TX get an ITIN issued.
The first two times IRS responded that the reason for getting ITIN was invalid; on the third time – as we finally got it under the exception 1d – IRS said that the supplementary documentation was not accepted.
This is funny (and frustrating) since it was the same documentation we have provided before:
- A copy of his passport
- The certificate from the issuing agency (as he hasn't been to the US yet)
- A letter from the CEO of his company requesting ITIN for dividend payment (hence the exception 1d)
I have personally checked the validity of all his documents, as he granted me the powers of attorney (I'm not an attorney, though).
When called, an IRS clerk has told us we have 45 days since the decision has been made to reply and inquire about the specific cause of rejection, but it takes the written response over a month to get here each time.