As a Polish freelancer, Amazon seller, investor, or business owner earning U.S.-source income, you may be required to obtain an ITIN (Individual Taxpayer Identification Number) issued by the Internal Revenue Service (IRS).

The U.S.-Poland Tax Treaty offers important tax benefits to Polish residents, including reduced or zero U.S. withholding tax on income such as dividends, interest, and royalties. However, to claim these treaty benefits and to receive payments without delays from platforms like Stripe, Payoneer, Amazon, Google AdSense, Fiverr, and Upwork you must hold a valid ITIN.

As an IRS-Certified Acceptance Agent (CAA), House of Bookkeepers helps applicants from Poland obtain their ITIN quickly, safely, and entirely online, keeping passports local and secure.

 

What Is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax identification number (format: 9XX-XX-XXXX) issued by the Internal Revenue Service (IRS) for individuals who must file or report U.S. taxes but are not eligible for a U.S. Social Security Number (SSN).

🔍 What an ITIN Is NOT:

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

However, an ITIN is required for individuals in Poland who want to legally receive payments from U.S. platforms, including Stripe, Upwork, Fiverr, Amazon KDP, Amazon Seller Central, Google AdSense, Etsy, Payoneer, and more.

 

Why Polish Freelancers and Business Owners Need an ITIN

If you’re a Poland-based freelancer, creator, remote worker, entrepreneur, or investor earning U.S.-sourced income, an ITIN helps you:

  • Submit Form W-8BEN to claim U.S.-Poland tax treaty benefits
  • Avoid the default 30% U.S. withholding tax
  • Prevent payment holds or account suspensions
  • Receive faster payouts from Stripe, Payoneer, and Amazon
  • File U.S. tax returns (Form 1040-NR) when required
  • Maintain long-term IRS and platform compliance 

 

Who in Poland Commonly Needs an ITIN

Freelancers & Digital Professionals

Designers, developers, consultants, writers, and other digital creators in Poland earning via Upwork, Fiverr, AdSense, Amazon KDP, or Payoneer typically need an ITIN to:

  • Submit Form W-8BEN and stay compliant with U.S. tax laws
  • Avoid payment delays or account verification issues
  • File Form 1040-NR to claim refunds or maintain compliance 

 

Amazon & E-Commerce Sellers

Polish sellers operating on Amazon FBA, Shopify, or Stripe Atlas require an ITIN to:

  • Correctly complete W-8BEN or W-9 forms
  • Prevent 30% default U.S. withholding
  • Manage tax filings for U.S. marketplaces or LLCs

 

Property Investors

If you own or sell U.S. real estate, FIRPTA (Foreign Investment in Real Property Tax Act) withholds 15% of the sale price.

Having an ITIN enables you to file Form 1040-NR and reclaim any excess withholding.

 

Filing Jointly with U.S. Spouse

If your spouse is a U.S. citizen or green card holder, an ITIN is required to file a joint return and claim family-related tax benefits.

 

LLC Owners & Entrepreneurs

Polish residents who own or manage a U.S. LLC often need an ITIN for IRS filings. Essential documents typically include:

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

 

Benefits of Having an ITIN from Poland

  • File U.S. tax returns legally
  • Reduce or avoid 30% U.S. withholding
  • Claim refunds on overpaid taxes
  • Reclaim FIRPTA withholding on property sales
  • Open and maintain U.S. business or payment accounts
  • Establish long-term credibility for U.S.-based business operations 

 

U.S.-Poland Tax Treaty Benefits

Poland has a tax treaty with the United States, allowing Polish residents to benefit from reduced withholding rates on certain U.S.-source income. Even when treaty benefits do not apply, an ITIN is required for platform withholding and reporting (Stripe, Payoneer, Amazon), U.S. LLC or business tax filing, and banking, KYC, and FATCA compliance. Submitting Form W-8BEN with a valid ITIN ensures proper tax classification, uninterrupted payments, and allows Polish residents to fully leverage U.S.–Poland tax treaty benefits.

Income Type Default Rate Treaty Rate(Thailand)
Dividends 30% 15%
Interest 30% 0%
Royalties 30% 10%

 

To use treaty benefits, you need:

  • A valid ITIN
  • A correctly completed Form W-8BEN
  • Form 8233 (for specific academic or research income) 

 

How to Apply for an ITIN from Poland (2026)

Step 1: Confirm Eligibility

Valid reasons for Polish residents include:

  • Filing a U.S. tax return (Form 1040-NR)
  • Claiming treaty benefits via W-8BEN
  • Selling or renting U.S. property (FIRPTA)
  • Filing jointly with a U.S. spouse
  • Owning or managing a U.S. LLC
  • Receiving U.S. scholarships or research grants
  • Banking or financial compliance (KYC / FATCA) 

💡 If you only need an ITIN for W-8BEN platform compliance, you may qualify under an exception and may not need to attach a tax return.

 

ITIN Eligibility Scenarios for Polish 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)
Claiming treaty benefits via W-8BEN Avoiding 30% withholding on platforms like Amazon, AdSense, Payoneer, Upwork h – Exception 1(d) ❌ No (treaty exception category)
U.S. rental or sale (FIRPTA) Reporting real estate sale or rental income b (if filing) or  h (if exception) ⚙️ Depends
Filing jointly with a U.S. spouse Joining a U.S. joint tax return 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 or h (if treaty applies) ⚙️ Depends
Receiving U.S. scholarships or grants Nonresident student or researcher receiving taxable U.S. funds f – Nonresident alien student/professor/researcher ⚙️ Depends on institution
Bank or financial compliance Needed for U.S. banks, brokers, or FATCA purposes h – Exception 1(d) ❌ No (exception category)
Refund claim for excess withholding Claiming refund on U.S. source income 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 Form W-7

  • Official IRS ITIN application
  • Accuracy is critical to avoid delays or rejection 

Step 3: Gather Required Documents

  • Valid passport (scan accepted via CAA)
  • U.S. tax return (if required)
  • Supporting documents (W-8BEN, income statements, contracts) 

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

With House of Bookkeepers:

  • Your passport stays in Poland
  • Identity verified locally
  • Certificate of Accuracy issued
  • Secure IRS submission 

ITIN Processing Timeline 

  • Standard: 8–13 weeks
  • Peak season: 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.

Quick FAQs for ITIN applicants from Poland

Q1. Can I apply for an ITIN from Poland?

Yes. With House of Bookkeepers as your IRS-Certified Acceptance Agent (CAA), you can apply directly from Poland for an ITIN without traveling to the United States.

Q2. Does Poland have a tax treaty with the U.S.?

Yes. The U.S.-Poland tax treaty allows Polish residents to benefit from reduced or zero U.S. withholding tax on income such as dividends, interest, and royalties.

Q3. How will I know my ITIN is approved?

Once approved, the IRS issues Letter CP565, which officially confirms your ITIN. House of Bookkeepers will notify you as soon as it is issued.

Q4. Do I need a U.S. address to apply?

No. A U.S. address is not required. The IRS can mail your ITIN approval letter directly to your address in Poland.

Q5. How is my identity verified?

Your identity is verified securely through passport validation and a compliance selfie, in accordance with IRS CAA requirements. No need to send original documents to the U.S.

 

Apply with Confidence

House of Bookkeepers ensures ITIN applications for Poland-based professionals are simple, accurate, and fully compliant with IRS requirements.

📍 IRS-Certified Acceptance Agent (CAA) – Poland Service

🌍 Website: https://www.houseofbookkeepers.com

Start your ITIN application today and enjoy treaty benefits, faster payments, and stress-free U.S. tax compliance.