NONRESIDENT ALIEN INVESTORS
Comprehensive Tax Compliance
FIRPTA Withholding Planning and Compliance (Exemptions / Early Refund Applications ("Withholding Certificates"))
Nonresident Alien Estate Planning and Compliance
Treaty Issues
RECENT DEVELOPMENTS FOR NRAs
NEW IRS Form W-7 (Dec 2003) - Application for Individual Taxpayer Identification Number (ITIN)
IRS Disclosure of New ITIN Application Procedures - effective December 17, 2003
More Detailed Information on How to Apply for ITIN
NEW! How to Obtain ITIN from Outside the U.S. (from IRS Official Website)
New IRS Individual Taxpayer Identification Number (ITIN) Application Rules (from the American Institute of CPAs)
New FIRPTA Withholding Regulations May Complicate Real Estate Closings (from Attorney's Title Insurance, Inc.)
SPECIFICALLY FOR NRAs
A General Overview for Nonresident Aliens Investing in the US (.pdf)