If you’re an Italian freelancer, Amazon seller, investor, or business owner earning income from U.S. sources, you may need an ITIN Number issued by the IRS to stay compliant, reduce withholding, and claim refunds.

The United States and Italy have an active income tax treaty, which allows Italian residents to benefit from reduced U.S. withholding rates on dividends, royalties, interest, and certain service income. However, to claim these benefits—or to receive payments from platforms like Stripe, Payoneer, Amazon, AdSense, Upwork, and Fiverr—you must first obtain an ITIN.

At House of Bookkeepers, an IRS-Certified Acceptance Agent (CAA), we help applicants from Italy obtain their ITINs securely and remotely, without mailing passports to the United States.

What Is an ITIN?

An ITIN is a nine-digit U.S. tax identification number (format: 9XX-XX-XXXX) issued by the Internal Revenue Service (IRS) for individuals who:

  • Need to file or report U.S. taxes, and
  • Are not eligible for a U.S. Social Security Number (SSN).

🔍 What ITIN Is Not

  • Not a U.S. visa or residence permit
  • Not immigration status
  • Not a substitute for SSN
  • Not authorization to work in the U.S.

However, it is required to file U.S. tax returns, claim treaty benefits, and receive payments legally from U.S. companies and platforms.

Why Italian Residents Need an ITIN

Thousands of Italian professionals and businesses work with U.S. clients or earn income through American platforms. Without an ITIN, U.S. payers must apply automatic 30% withholding.

With an ITIN, you can:

  • Submit Form W-8BEN to claim U.S.–Italy tax treaty benefits
  • Reduce or eliminate 30% withholding on royalties, dividends, and digital income
  • Receive uninterrupted payments via Stripe, Payoneer, Amazon, AdSense, Upwork, Fiverr
  • File Form 1040-NR to claim refunds or remain compliant
  • Maintain verified accounts on global payment platforms
  • Build U.S. tax history for long-term business or LLC operations

Who in Italy Commonly Needs an ITIN

Freelancers & Digital Professionals

Designers, developers, consultants, writers, and creators earning through Upwork, Fiverr, AdSense, Amazon KDP, or Payoneer often need an ITIN to:

  • File W-8BEN and apply treaty rates
  • Avoid payment holds or account verification issues
  • File Form 1040-NR for compliance or refunds

Amazon & E-Commerce Sellers

Italian sellers using Amazon FBA, Shopify, or Stripe Atlas need an ITIN to:

  • Complete W-8BEN or W-9 forms correctly
  • Avoid 30% default withholding
  • Handle tax filings for U.S. marketplaces or LLCs

Property Investors

If you rent or sell U.S. real estate, FIRPTA (Foreign Investment in Real Property Tax Act) withholds 15% of the sale price.
An ITIN allows you to file Form 1040-NR and reclaim excess withholding.

Filing Jointly with a U.S. Spouse

If your spouse is a U.S. citizen or green card holder, you’ll need an ITIN to file a joint return and access family-related tax benefits.

LLC Owners & Entrepreneurs

If you own or manage a U.S. LLC, an ITIN is often required for IRS filings.
Typical documents include:

  • Articles of Organization
  • IRS EIN Confirmation Letter (CP575)
  • Operating Agreement (mandatory for multi-member LLCs)

Benefits of Having an ITIN

  • File U.S. tax returns legally
  • Avoid or reduce 30% U.S. withholding
  • Claim refunds on overpaid taxes
  • Apply U.S.–Italy tax treaty benefits
  • Reclaim FIRPTA withholding on property sales
  • Open and maintain U.S. business or payment accounts
  • Build long-term credibility for U.S. business operations

US-Italy Tax Treaty Benefits

The US-Italy tax treaty provides reduced withholding rates for Italian residents:

Income Type Default Rate Treaty Rate
Dividends 30% 5–15%
Interest 30% Often 0%
Royalties 30% 0–10%

To claim treaty benefits, you need:

  • A valid ITIN
  • Form W-8BEN (individuals) or Form 8233 (certain researchers or educators)

How to Apply for an ITIN from Italy in 2026

Step 1: Confirm Eligibility

Valid U.S. tax purposes include:

  • Filing a U.S. tax return
  • Claiming treaty benefits via W-8BEN
  • U.S. rental or sale income (FIRPTA)
  • Filing jointly with a U.S. spouse
  • Owning or managing a U.S. LLC
  • Receiving U.S. scholarships or grants
  • Banking or FATCA compliance requirements

Note: If you only need to submit W-8BEN to claim treaty benefits, you may qualify under a treaty exception and may not need to attach a U.S. tax return.

ITIN Eligibility Scenarios for Italian Applicants

Reason for Applying Description W-7 Box to Check Tax Return Required?
Filing a U.S. tax return Reporting freelance, investment, or property income b – Nonresident alien filing a U.S. return ✅ Yes (Form 1040-NR)
Claiming treaty benefits via W-8BEN Avoiding 30% withholding on platforms a + h – Treaty benefit exception ❌ No
U.S. rental or sale (FIRPTA) Real estate income or refund claim b or a + h ⚙️ Depends
Filing jointly with U.S. spouse Joint U.S. tax return e – Spouse of U.S. citizen/resident ✅ Yes
Owning or managing a U.S. LLC Foreign member or owner reporting b or a + h ⚙️ Depends
Scholarships or grants U.S.-source academic funding f – Student/professor/researcher ⚙️ Depends
Bank or financial compliance U.S. bank or broker KYC/FATCA h – Exception 1(d) ❌ No
Refund for excess withholding Claiming refund on U.S. income b ✅ Yes

Step 2: Complete Form W-7

Form W-7 is the official IRS ITIN application. Accuracy is critical—errors can delay or reject your application.

Step 3: Gather Required Documents

  • Valid passport (scan acceptable via CAA)
  • U.S. tax return (Form 1040 or 1040-NR), if required
  • Supporting documents (W-8BEN, income statements, property contracts, LLC documents)

Step 4: Apply Through a Certified Acceptance Agent (CAA)

With House of Bookkeepers, you don’t need to mail your passport.
We verify your identity remotely, issue a Certificate of Accuracy (COA), and submit your ITIN application directly to the IRS.

Why Choose House of Bookkeepers (IRS CAA)

✅ Passport verified securely — never mailed
✅ Higher approval rate, fewer rejections
✅ Complete support: W-7, COA, tax return & submission
✅ Official IRS-listed CAA
✅ Real-time updates until CP565 issuance
✅ 100% Money-Back Guarantee if rejected due to our error

ITIN Processing Timeline – 2026

  • Standard processing: 8–13 weeks
  • Peak season (Jan–Apr): 13–16 weeks

In many cases, we can retrieve your ITIN number within ~2.5 months, although the official IRS letter (CP565) may arrive later by mail.

Common Mistakes to Avoid

  • Incorrect or incomplete W-7 forms
  • Using uncertified passport copies (outside a CAA)
  • Missing required tax returns
  • Mailing original documents unnecessarily
  • Assuming ITIN provides work or immigration rights

Quick FAQs – ITIN from Italy

Q1. Can I apply for an ITIN from Italy?
Yes. With House of Bookkeepers as your CAA, you can apply remotely from Italy without mailing your passport.

Q2. Does Italy have a tax treaty with the U.S.?
Yes. The U.S.–Italy tax treaty reduces withholding on dividends, interest, and royalties. An ITIN is required to claim these benefits via W-8BEN.

Q3. How will I know if my ITIN is approved?
The IRS issues Letter CP565 once your ITIN is assigned. We notify you immediately.

Q4. Do I need a U.S. address?
A U.S. address is not mandatory. The IRS can send your ITIN letter directly to your foreign (Italian) address.
However, having a U.S. residential or mail forwarding address can ensure faster delivery.
Alternatively, we can receive the letter at our address and send you a scanned copy (not recommended though).

Q5. How will you verify my identity?
We’ll ask for a selfie of you holding your passport’s information page to complete secure identity verification.

Apply with Confidence

At House of Bookkeepers, we make ITIN applications simple, secure, and fully IRS-compliant for Italian freelancers, investors, and business owners.

📍 IRS-Certified Acceptance Agent (CAA) – Italy Service
🌍 Website: https://www.houseofbookkeepers.com

Start your ITIN application today and benefit from U.S.–Italy treaty advantages, faster payments, and complete IRS compliance.