For freelancers, entrepreneurs, investors, and e-commerce sellers in Cambodia who earn income connected to the U.S. market, an ITIN (Individual Taxpayer Identification Number) is often required to meet IRS compliance obligations. This includes income from digital services, online platforms, investments, and U.S.-based sales activities.
Because Cambodia does not have a comprehensive tax treaty with the United States, U.S. payers and payment platforms typically rely on an ITIN to verify non-U.S. status, apply standard withholding rules correctly, and avoid payout delays or account restrictions. Platforms such as Stripe, Payoneer, Amazon, Google AdSense, Fiverr, and Upwork commonly request a valid ITIN before releasing or continuing payments.
House of Bookkeepers, an IRS-Certified Acceptance Agent (CAA), provides a fully remote ITIN application service for Cambodia-based applicants. You can apply for ITIN from Cambodia without sending your passport overseas, while we manage identity verification, document preparation, and direct submission to the IRS from start to finish
What Is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a U.S. tax ID issued by the IRS for individuals who have U.S. tax reporting or withholding obligations but do not qualify for a Social Security Number. It is a nine digit number in the format 9XX-XX-XXXX and is used strictly for tax and compliance purposes.
🔍 What an ITIN Does Not Do:
- It does not grant authorization to work in the United States
- It does not provide immigration, visa, or residency status
- It is not a replacement for a Social Security Number
- It does not permit employment within the U.S.
Despite these limits, an ITIN is often essential for individuals in Cambodia who receive income from U.S. platforms such as Stripe, Upwork, Fiverr, Amazon Seller Central, Amazon KDP, Google AdSense, Etsy, Payoneer, and other services that require IRS recognized tax identification.
Why Freelancers and Business Owners in Cambodia Need an ITIN
For freelancers, entrepreneurs, investors, and online sellers in Cambodia earning U.S. sourced income, an ITIN supports compliance and uninterrupted operations. With an ITIN, you can:
- Submit Form W 8BEN to declare non U.S. tax status
- Avoid automatic 30 percent U.S. withholding where exceptions apply
- Reduce account reviews, payment holds, or payout delays
- Receive faster and uninterrupted payments from Stripe, Payoneer, and Amazon
- File Form 1040 NR when U.S. tax reporting is required
- Meet IRS and platform compliance requirements smoothly
Who in Cambodia Commonly Requires an ITIN
Freelancers and Digital Professionals
Designers, developers, consultants, writers, and remote professionals in Cambodia earning through Upwork, Fiverr, AdSense, Amazon KDP, or Payoneer often need an ITIN to:
- Submit Form W 8BEN correctly
- Prevent payout interruptions or compliance flags
- File Form 1040 NR to claim refunds or meet IRS obligations
Amazon and E Commerce Sellers
Cambodia based sellers using Amazon FBA, Shopify, or Stripe typically require an ITIN to:
- Provide valid W 8BEN details to U.S. platforms
- Avoid the default 30 percent withholding
- Handle U.S. marketplace or U.S. LLC tax reporting
U.S. Property Investors
When renting or selling U.S. real estate, FIRPTA applies a standard 15 percent withholding. An ITIN allows you to:
- File Form 1040 NR
- Recover excess tax withheld
Joint Filing with a U.S. Spouse
Cambodian residents married to U.S. citizens or green card holders need an ITIN to:
- File a joint U.S. tax return
- Access applicable family related tax benefits
LLC Owners and Entrepreneurs
Individuals in Cambodia who own or operate a U.S. LLC usually require an ITIN for IRS and business compliance. Common supporting documents include:
- Articles of Organization
- IRS EIN Confirmation Letter CP575
- Operating Agreement for multi member LLCs
Advantages of Having an ITIN from Cambodia
- File U.S. tax returns accurately and legally
- Reduce or eliminate unnecessary U.S. withholding
- Claim refunds on overpaid U.S. taxes
- Recover FIRPTA deductions on U.S. property sales
- Maintain access to U.S. payment processors and banking
- Build long term credibility for U.S. linked business activities
U.S. Cambodia Tax Considerations
Cambodia does not have an income tax treaty with the United States. As a result, U.S.-source income earned by Cambodian residents is generally subject to the standard U.S. withholding rates. Even so, an ITIN is still required for:
- Platform withholding and reporting through Stripe, Payoneer, and Amazon
- U.S. LLC ownership or U.S. business tax filings
- Banking, KYC, and FATCA compliance
Submitting Form W-8BEN together with a valid ITIN helps confirm foreign status, apply the correct U.S. tax rules, avoid account disruptions, and ensure accurate reporting of U.S.-source income.
To Remain Compliant, You Typically Need:
- A valid ITIN
- A correctly completed Form W-8BEN
- Form 8233 only for specific academic, scholarship, or research-related income, where applicable
How to Apply for an ITIN from Cambodia (2026)
Step 1: Confirm Your Eligibility
Residents of Cambodia may qualify for an ITIN (Individual Taxpayer Identification Number) for the following U.S. tax and compliance purposes:
- Filing a U.S. tax return (Form 1040-NR)
- Platform compliance via Form W-8BEN
- Selling or renting U.S. real estate (FIRPTA)
- Filing jointly with a U.S. citizen or lawful permanent resident spouse
- Owning or operating a U.S. LLC
- Receiving U.S.-sourced scholarships, fellowships, or research funding
- Banking or financial compliance (KYC / FATCA)
💡 If your ITIN is required only for W-8BEN platform compliance, you may qualify under an IRS exception and may not need to attach a U.S. tax return.
ITIN Eligibility Scenarios for Cambodian 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. tax return | ✅ Yes (attach Form 1040-NR) |
| Platform compliance via W-8BEN | Providing ITIN to meet compliance and avoid account holds on Stripe, Amazon, Payoneer, AdSense | h – Exception 1(d): Third-party withholding | ❌ No (exception category) |
| U.S. rental or sale (FIRPTA) | Reporting U.S. real estate rental or sale income | b (if filing) or h (if exception applies) | ⚙️ Depends |
| Filing jointly with U.S. spouse | Cambodian residents married to U.S. citizens or green card holders | e – Spouse of U.S. citizen/resident | ✅ Yes (joint return) |
| Owning or managing a U.S. LLC | Required for foreign reporting or EIN activation | b (if filing) or h – Exception 1(d) | ⚙️ Depends (usually yes for multi-member LLCs) |
| Receiving U.S. scholarships or grants | Nonresident student or researcher receiving U.S. taxable funds | f – Nonresident alien student/professor/researcher | ⚙️ Depends on institution |
| Bank or financial compliance | U.S. banks, brokers, or processors require a U.S. tax ID for KYC/FATCA | h – Exception 1(d) | ❌ No (exception category) |
| Refund claim for excess withholding | Requesting refund on U.S. income (e.g., 1042-S or 1099) | b – Nonresident alien filing a U.S. tax return | ✅ Yes (attach Form 1040-NR) |
Note: Exception 1(d) applies to platform withholding, U.S. banking compliance, and LLC filings.
Step 2: Complete IRS Form W-7
Form W-7 is the official IRS application for an ITIN. It must be completed accurately to avoid delays or rejection.
Step 3: Prepare the Required Documents
You will typically need:
- A valid passport verified locally through a Certified Acceptance Agent (CAA)
- A U.S. tax return, if required
- Supporting documents such as Form W-8BEN, contracts, income records, or bank letters
Step 4: Apply Through a Certified Acceptance Agent (CAA)
Cambodia residents can apply fully remotely with House of Bookkeepers:
- Your passport remains safely in Cambodia
- Identity is verified locally
- A Certificate of Accuracy (COA) is issued
- Your ITIN application is submitted directly to the IRS
ITIN Processing Timeline
- Standard processing: 8 to 13 weeks
- Peak season: 13 to 16 weeks
In many cases, your ITIN can be confirmed in approximately 2.5 months, even if the official IRS Letter CP565 arrives later by mail.
Quick FAQs for ITIN from Cambodia
Q1. Can I apply for an ITIN from Cambodia?
Yes. With House of Bookkeepers as your IRS-Certified Acceptance Agent, you can apply directly from Cambodia without traveling to the United States.
Q2. Does Cambodia have a U.S. tax treaty?
No. Cambodia does not have an income tax treaty with the United States. U.S.-source income is generally subject to standard withholding unless a statutory exemption applies.
Q3. How will I know my ITIN is approved?
The IRS issues Letter CP565 once approval is granted. House of Bookkeepers will notify you as soon as confirmation is received.
Q4. Do I need a U.S. address?
No. The IRS can mail your approval letter directly to your address in Cambodia.
Q5. How is my identity verified?
Identity is verified through passport validation and a compliance selfie, following IRS CAA standards. No original documents are sent to the United States.
Apply with Confidence
House of Bookkeepers delivers secure, accurate, and fully IRS-compliant ITIN services for Cambodia-based freelancers, entrepreneurs, and investors.
📍 IRS-Certified Acceptance Agent (CAA) – Cambodia Service
🌍 Website: https://www.houseofbookkeepers.com
Start your ITIN application today to ensure smooth payouts, reliable platform compliance, and stress-free U.S. tax reporting.
