ITIN from Peru

Your ITIN from Peru, with an IRS-authorized Certifying Acceptance Agent.

If you live in Peru and have a tax obligation in the United States, the ITIN is the number the IRS will ask you for. Here is what changes when you apply from Peru: the tax treaty, the documents that work and how the process runs from there.

From Peru

Three things that depend on living in Peru.

Tax treaty

There is no U.S. income tax treaty with Peru.

Without a treaty there are no reduced rates to claim: many U.S.-source payments to nonresidents, such as dividends, carry the general 30% withholding. That makes it more important to file correctly, because a return is often the only way to recover what was withheld in excess or to deduct expenses.

Documents

Your passport, or your DNI with a second document.

Peru has an advantage here that is worth knowing: according to RENIEC, the DNI carries name, photograph, address, date of birth and an expiry date, which are exactly the five fields the IRS asks for in a national identity document. That is unusual; in many countries the identity card leaves out the address and stops qualifying on its own. Even so, only a passport proves identity and foreign status by itself, so without one your DNI goes with a second document from the IRS list. For dependents living in Peru, their passport needs a U.S. entry stamp to work alone.

Your tax number

Your RUC does not replace the ITIN.

Your RUC is eleven digits and it is built from your DNI: it starts with 10, then your eight digits, and closes with a check digit. You get it online with a current DNI, a mobile number and an email. It works before SUNAT. The IRS keeps its own register, does not read your RUC and will not take it on a form, so when you have to file there and cannot get a Social Security number, the number it asks for is the ITIN.

Common situations

When the ITIN shows up if you live in Peru.

You bill U.S. clients from Peru

Whoever pays you needs Form W-8BEN to identify you and apply the right withholding, and the form asks for a taxpayer identification number.

You invest in the U.S. stock market

Dividends paid to a nonresident are withheld at 30%, and with no treaty between the United States and Peru there is no reduced rate to claim. The ITIN is what lets you file and put your situation in order.

A relative files in the United States and includes you

The IRS asks for a number for every person on a return. Since 2018 a spouse or dependent only qualifies if they are claimed for an allowable benefit or file their own return.

How it works

From Peru, without guessing what the IRS wants.

Big Skill Solutions is an IRS-authorized Certifying Acceptance Agent. That lets us verify your identity documents and certify the application ourselves, instead of you mailing your originals to the IRS and waiting for them to come back.

We tell you the exact rule, because it matters from abroad: the interview can be done by video call, but the documents cannot be checked on a screen. We have to receive and examine your originals, or copies certified by the agency that issued them, by an embassy or consulate of your country, or by a U.S. embassy or consulate. Before you send anything, we agree with you how they reach us and how they come back.

From Peru the routes are three: the agency that issued the document, which is RENIEC for the DNI; a Peruvian consulate; or a U.S. embassy or consulate. The U.S. Embassy in Lima does notarial services at 50 dollars per seal and takes appointments by email, and consular staff travel periodically to other cities, so it is worth checking their calendar if you are not in Lima.

  • ✓We check your case firstThe questionnaire tells you whether you need a return and which W-7 reason applies, before you spend anything.
  • ✓Video interviewIn Spanish or in English, at a time that works from where you are.
  • ✓A complete fileIncomplete documentation is the most common reason for rejection. We review everything before filing.
  • ✓And the tax return, if one is neededWe are also an IRS Registered Tax Preparer: the W-7 and the return go out together.
Questionnaire

Which case is yours?

Five questions. We tell you which Form W-7 reason applies, whether you need to file a return, and which documents you will be asked for. At the end you can request a quote for your specific case.

The questionnaire needs JavaScript. If you cannot enable it, write to info@big-skill.com and we will review your case with you directly.

Frequently asked questions

What people in Peru ask us.

Is my DNI enough to apply for the ITIN?
It counts as a national identity document, and according to RENIEC it carries the five fields the IRS asks for, which is more than many countries offer. But only a passport is accepted as a stand-alone document, so with a DNI you also need a second document from the IRS list. We tell you which combination works for your case before anything is filed.
Do I have to travel to the United States to get an ITIN from Peru?
No. The interview with a Certifying Acceptance Agent can be done by video call. What the rules do require is that the agent receives and examines your original documents, or copies certified by the issuing agency, by an embassy or consulate of your country, or by a U.S. embassy or consulate.
Can I use my RUC instead of an ITIN?
No. Your RUC only works before SUNAT. For the IRS you need a U.S. number: a Social Security number if you are eligible for one, and the ITIN if you are not.
If there is no treaty with Peru, do I pay tax twice?
Not automatically. Without a treaty, relief usually depends on the rules of Peru itself, such as credits for tax paid abroad. On the U.S. side, filing a correct return is what lets you deduct expenses and recover excess withholding. Talk to your local accountant about the Peru side; we handle the U.S. side.
Does an ITIN give me a work permit or immigration status?
No. An ITIN exists solely to meet tax obligations with the IRS. It does not authorize work, it grants no immigration status, and it carries no entitlement to Social Security benefits.
Is a tax return always required?
That is the general rule: Form W-7 is filed attached to a federal return. The only exceptions are the five IRS Exceptions, and each one requires specific documentation from a third party, such as a bank, a lender or a withholding agent.

The five Exceptions, the 13 documents the IRS accepts and the rest of the rules are in the complete guide: ITIN, explained

Would you rather we looked at it with you?

We work Monday to Friday, 8:00 to 17:00 Panama time, which is the same time in Lima.

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