Corvus Tax specializes in processing and filing American tax returns for non-American individuals and corporations who invest in the United States. We’re also experienced in preparing and submitting applications for Individual Tax Identifying Numbers (ITINs) or Employer Identifying Numbers (EINs) on behalf of non-American individuals and companies.
Non-Americans who earn an income, own property, have investments or run a business in America are usually required by the Internal Revenue Service (IRS) to file American tax returns. The IRS enforces this obligation by deducting taxes directly from your income (at source), or by collecting your tax remittance when you file your return. Failure to file correctly and on time can result in a fine from the IRS.
Filing Tax Returns
If you hire Corvus to file your American tax return, we’ll take care of everything. First, we’ll send you a checklist of all the necessary information you’ll have to provide. Then, once we receive what we need, we’ll prepare your tax return form.
When the form is ready, we’ll send you a package containing the following:
- cover letter
- signature pages
- two-page summary of the tax return in English, Dutch or German
- instructions on further action, if necessary
- our invoice
All you’ll have to do is sign the pages where indicated and return them to Corvus. Then, we’ll submit the tax return via courier or registered mail.
We’ll handle all correspondence with the IRS and will only contact you if we need additional information.
The rate for filing American tax returns depends on the content of each return, the number of projects associated with the return and whether or not you were taxed at source. We apply graduated rates because certain returns (e.g. those taxed at source) on average require more correspondence with the IRS than do other returns. Please visit the Rates section of this website for more information on our fees.
Non-Americans who earn an income, own property, have investments or run a business in America are usually required to have an Individual Taxpayer Identification Number (ITIN) or an Employer Identification Number (EIN) to:
- file American tax returns
- demonstrate that they’re not required to fill in American tax returns
- qualify for or make use of certain regulations
- demonstrate that they’re exempt from any extra charges levied by the government
When it was still necessary we gained experience as a Certified Acceptance Agent of the Internal Revenue Service (IRS) in verifying identification for ITINs or EINs and submit applications on behalf of non-American individuals and companies. Since the most recent changes in policy in most cases there is no need to be a Certified Agent. Now it is required to get identification verified by the issuing agency. We don’t issue tax numbers ourselves; only the IRS has that capability.
Applying for an ITIN
If you’re an individual and would like Corvus to submit your ITIN application, we’ll need the following information:
- copy of your valid passport or an identification card and a birth certificate
- reason for your application
- proof of that reason
- your postal address
There is no need for you to come to our office in person as verification has to be done by the issuing agency. In general this means it has to be done by City Hall or an Embassy. The verified copy must be sent to us before we can proceed with the application.
Officially, it takes six weeks for the IRS to process ITIN applications. However, we’ve found that it often takes up to eight weeks to reach our offices in Canada. We have no influence over the speed with which the IRS handles your application or assigns a number, so we suggest that you apply well in advance of when you’ll need the ITIN other than for filing a tax return.
Applying for an EIN
If you’re a legal entity applying for an EIN, we’ll need the following information:
- extract of the Chamber of Commerce
- copy of the signatory’s passport
- description of activities
- fiscal year-end date
- number of employees in the United States
- business postal address
Unlike the ITIN, an EIN can be expedited. Once we’ve received your signed application form for an EIN, we can usually acquire a number from the IRS within two days.
In case of irregular tax returns, Corvus retains the right to revise our rates. Should this occur, we’ll notify you before proceeding with your return and will outline the grounds for our proposed rate change. If you cannot agree with the changed rate you can cancel free of charge.
Filing for non-American investors:
- Base rate for the first source of income
- € 326
- Annual supplement for each legal person
- € 91
- Supplement for each subsequent source of income
- € 69
- Supplement for each project with a positive income/taxation/refund per return
- € 61
- Supplement for each state tax return above the number of income sources
- € 65
- Supplement for each return for which the submission time has passed
- € 66
Apply for tax numbers:
- Application for an ITIN not for a Tax return
- € 200
- Standard application for an EIN
- € 212
- Standard hourly rate
- € 125
I've been using Corvus for my American tax returns for years. I have always been completely satisfied with their services. I particularly value their personal approach, and the fact that they're always willing to go the extra mile.H. Bruggink The Netherlands