sjrcpa
Level 15

Good luck with this. I've been trying for over 3 years to get a very large sum of backup withholding from a forfeited (because no W-8 series form on file and individual did nothing about it) bank account.

Person needs an ITIN to file the 1040NR. You can submit the W-7 with the 1040NR.

If no SSN or ITIN, how was the 1099 issued? This has been my nightmare. IRS won't allow the withholding because ITIN not on the 1099. Individual had no ITIN at the time the 1099 was issued. Finally got payer to issue corrected 1099 with the ITIN. Then IRS says we need to prove payer sent the withholding to IRS. Etc., etc. I have become very friendly with two Taxpayer Advocates in Puerto Rico.


Ex-AllStar