If you are a freelancer, Amazon seller, investor, or business owner based in Hong Kong and earning income from U.S. sources, you may be required to obtain an ITIN (Individual Taxpayer Identification Number) issued by the Internal Revenue Service (IRS).

Hong Kong benefits from favorable tax treatment with the United States on certain income categories. To properly report your foreign status, reduce withholding, and receive payments without disruption from platforms such as Stripe, Payoneer, Amazon, Google AdSense, Fiverr, and Upwork, holding a valid ITIN is essential.

As an IRS-Certified Acceptance Agent (CAA), House of Bookkeepers assists Hong Kong residents in obtaining their ITIN efficiently and fully online, ensuring passports remain local and secure throughout the process.

 

What Is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax identification number (format: 9XX-XX-XXXX) issued by the IRS to 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 or visa status
  • Not a replacement for an SSN
  • Not authorization to work in the United States 

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

 

Why Hong Kong Freelancers and Business Owners Need an ITIN

 

If you are a Hong Kong–based freelancer, creator, remote professional, entrepreneur, or investor earning U.S.-sourced income, an ITIN allows you to:

  • Submit Form W-8BEN to properly declare foreign status
  • Avoid automatic 30% U.S. withholding tax
  • Prevent payment holds, freezes, or account suspensions
  • Receive faster and uninterrupted payouts from Stripe, Payoneer, and Amazon
  • File U.S. tax returns (Form 1040-NR) when required
  • Maintain long-term compliance with the IRS and global payment platforms 

Who in Hong Kong Commonly Needs an ITIN

Freelancers & Digital Professionals

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

  • Submit Form W-8BEN correctly
  • Avoid account verification delays or payment interruptions
  • File Form 1040-NR to claim refunds or remain compliant 

 

Amazon & E-Commerce Sellers

Hong Kong sellers operating on Amazon FBA, Shopify, or Stripe Atlas typically require an ITIN to:

  • Accurately complete W-8BEN or W-9 forms
  • Prevent default 30% U.S. withholding
  • Manage U.S. marketplace or U.S. LLC tax filings 

Property Investors

If you rent out or sell U.S. real estate, FIRPTA (Foreign Investment in Real Property Tax Act) requires 15% withholding on the sale price.

Holding an ITIN allows you to file Form 1040-NR and recover any excess withholding.

 

Filing Jointly with U.S. Spouse

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

 

LLC Owners & Entrepreneurs

Hong Kong residents who own or manage a U.S. LLC often require an ITIN for IRS and business tax filings. Typical documents include:

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

Benefits of Having an ITIN from Hong Kong

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

U.S.-Hong Kong Tax Considerations

Hong Kong does not have a comprehensive income tax treaty with the United States. However, an ITIN is still required for:

  • Platform withholding and reporting (Stripe, Payoneer, Amazon)
  • U.S. LLC or business tax filing
  • Banking, KYC, and FATCA compliance 

Submitting Form W-8BEN with a valid ITIN ensures correct tax classification, uninterrupted payments, and proper reporting for U.S. income.

 

Income Type

Income Type Default Rate
Dividends 30%
Interest 30%
Royalties 30%

 

To remain compliant, you typically need:

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

 

How to Apply for an ITIN from Hong Kong (2026)

Step 1: Confirm Eligibility

Valid reasons for Hong Kong residents include:

  • Filing a U.S. tax return (Form 1040-NR)
  • Platform compliance 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 your ITIN is only required for W-8BEN platform compliance, you may qualify under an IRS exception and may not need to attach a tax return.

 

ITIN Eligibility Scenarios for Hong Kong 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 a U.S. spouse Hong Kong 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 (Stripe, Payoneer, Amazon), U.S. banking compliance, and LLC filings.
  • Always verify your specific situation with a tax professional, especially for FIRPTA, scholarships, and LLC ownership.

 

Step 2: Complete Form W-7

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

 

Step 3: Gather Required Documents

  • Valid passport (verified locally through CAA)
  • U.S. tax return (if required)
  • Supporting documents (W-8BEN, contracts, income statements) 

 

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

With House of Bookkeepers:

  • Passport stays in Hong Kong
  • Identity verified locally
  • Certificate of Accuracy (COA) issued
  • Secure IRS submission 

 

ITIN Processing Timeline

  • Standard processing: 8-13 weeks
  • Peak season: 13-16 weeks 

In many cases, your ITIN number can be retrieved within approximately 2.5 months, even if the official IRS letter (CP565) arrives later by mail.

 

Quick FAQs for ITIN from Hong Kong

Q1. Can I apply for an ITIN from Hong Kong?

Yes. With House of Bookkeepers as your IRS-Certified Acceptance Agent, you can apply directly from Hong Kong without visiting the U.S.

Q2. Does Hong Kong have a U.S. tax treaty?

Hong Kong does not have a comprehensive U.S. tax treaty, but an ITIN is still required for platform compliance, withholding management, and U.S. tax filings.

Q3. How will I know my ITIN is approved?

The IRS issues Letter CP565 upon approval. We 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 Hong Kong address.

Q5. How is my identity verified?

Your identity is verified through passport validation and a compliance selfie, in line with IRS CAA standards. No original documents are mailed to the U.S.

 

Apply with Confidence

House of Bookkeepers ensures ITIN applications for Hong Kong-based professionals are accurate, secure, and fully IRS compliant.

📍 IRS-Certified Acceptance Agent (CAA) – Hong Kong Service

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

Start your ITIN application today and enjoy smoother payments, reduced withholding issues, and stress-free U.S. tax compliance.