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California seller's permits and ITIN

Canadians attending California conventions and/or conferences to showcase merchandise at booths need a California seller's permit to do so. A California seller's permit (online application) requires a TIN (SSN for USC or ITIN for NRA), yet IRS will not issue an ITIN for such purpose, a conundrum! Not to worry, please contact our office www.ustaxservices.ca for the solution.

Ever wonder about the first two digits in your EIN (Employer Identification Number) IRS TAX ID or wa

An Employer Identification Number (EIN), also known as a Federal Tax Identification Number, is generally used to identify a business entity (but our office also obtains them for Canadians instead of ITINs - often for authors, app developers and the like earning royalties or ad revenue) The EIN prefix merely indicates which campus assigned the EIN. Each campus has certain prefixes available for use, as well as prefixes that are solely for use by the online application and the Small Business Administration. The prefix breakdown is shown in the table below. Prior to 2001, the first two digits of an EIN (the EIN Prefix) indicated the business was located in a particular geographic area. Also, do

Solution for Canadian/Foreign designated partnership representative failing USA telephone and 183 da

IRC Section 6221(b) centralized partnership audit regime requires a designated partnership representative with substantial presence in the United States possessing a USA address, USA TIN and USA telephone number. Could a Canadian partner in a US partnership (say, one that holds USA real properties with USA addresses) qualify to designate him/herself using a Canadian telephone (or Google account) number (if such person possess a TIN)? Could a Canadian partner in a US partnership (say, one that holds USA real properties with USA addresses) qualify to designate him/herself as having substantial presence in the United States despite not meeting substantial presence in the United States as descri

Partnership representative with substantial USA presence for Canadian and/or non-USA resident Partne

IRC Section 6221(b) centralized partnership audit regime is new for 2018 and requires all partnerships to designate a partnership representative* for the partnership tax year on its timely-filed federal income tax return requiring: Name of representative designated by partnership the partnership representative must have a substantial presence in the United States If an entity, then also need an individual’s name and all info requested here – but now for the individual too If the partnership appoints an entity as the partnership representative, however, it must also identify an individual with a substantial U.S. presence and capacity to act on behalf of the partnership USA address of represen

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