asked

I have a client who is a beneficiary of an IRA. The client is a foreigner and does not have an ITIN, and the custodian of the IRA will not release funds. What reason for applying should I indicate on the W-7 in order for him to be granted an ITIN? Would it be 'other (h)' and write the reason? I know ITIN applications often get rejected if no tax return is attached, but in this case, there is nothing to report yet.

May 16th, 2023

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