How Non USA Citizens Get a US Tax Number
Option 1
# I) Download and fill out a Foreign W7 form from http://www.irs.gov or you can acquire this form simply by clicking here.
# II) On the line marked "h" you need to mark "Other" and put the reason as: "1D - Will be receiving payments from a US company for referring customers while living abroad."
# III) You need to send the following items along with this form to the IRS. NOTE: You do NOT need to send originals or anything else beyond the following and the FW7 form to the IRS.
1. i) Passport - (Note: If you have a certified (notarized) copy of this you need no other paperwork)
2. ii) If you don't have a passport then you'll need two forms of identification - again certified (notarized) copies from a Notary Public or Lawyer in your country.
3. iii) Acceptable forms of identification are as follows:
1. Civil Birth Certificate
2. Military ID
3. Voting Registration Card
4. Driver's License in you country.
# IV) Send these copies, the completed form and a letter requesting the TIN to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Option 2
Phone 1-215-516-6999 - You will be given an EIN over the phone, and I.R.S. will also send it to you in the mail. This process takes about 1/2 hour. They will ask you 4 or 5 questions which revolve around the nature of the business. When I did it I said I have a sole proprietorship, no employees, involved in marketing, run from my home, and that I need the EIN to comply with I.R.S. regulations. The rest was just asking me my name, address & phone numbers.
How Non USA Citizens Get a US Mailing Address
There are literally dozens of companies that provide a forwarding service.
Simply do a google search on "get a usa mailing address" and pick the company you like best.
The one I use is called USA2ME and is here: www.usa2me.com