ITIN from Venezuela

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

If you live in Venezuela 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 Venezuela: the tax treaty, the documents that work and how the process runs from there.

From Venezuela

Three things that depend on living in Venezuela.

Tax treaty

The United States has an income tax treaty with Venezuela.

Depending on the type of income and on where you are a tax resident, the treaty can reduce the tax the United States withholds from you. Claiming a treaty benefit usually requires a taxpayer identification number, and for an individual without a Social Security number that number is the ITIN. Whether it applies to you is decided case by case.

Documents

Your passport has to be current.

The IRS only accepts documents that are valid on the day the application is filed, and that is the first thing to check from Venezuela. U.S. Customs and Border Protection recognises the extension that keeps Venezuelan passports issued before June 2024 valid for ten years past their printed date, but that is a rule for travel: the IRS publishes no specific rule about those extensions, so if your passport runs on one, tell us before anything is filed and we check it first. Your cédula can be one of two documents; on its own the IRS only takes an identity card that shows name, photograph, address, date of birth and expiration date, so check what yours actually prints.

Your tax number

Your RIF does not replace the ITIN.

Your RIF is built from your own cédula: the letter V, your eight digits and a check digit that SENIAT calculates. It identifies you before SENIAT and nowhere else. The IRS does not read it, does not recognise it and will not accept it on a form. When you have to file, report U.S. income or sign a U.S. tax form and you are not eligible for a Social Security number, the number it asks for is the ITIN. You keep both: one for Venezuela, one for the United States.

Common situations

When the ITIN shows up if you live in Venezuela.

You invoice U.S. clients in dollars

When a U.S. company pays you, it has to document who it is paying. It asks you for Form W-8BEN so it does not have to withhold at 30%, and that form asks for a taxpayer identification number. If you cannot get a Social Security number, that number is the ITIN.

You have a U.S. LLC and the filing season arrived

Opening the company does not by itself require an ITIN: the LLC has its own EIN. The obligation appears when you personally have to file in the United States, and then the W-7 goes together with that return.

Your spouse or your children go on a U.S. return

Since 2018 a relative only qualifies if they are claimed for an allowable tax benefit or file their own return. Filing jointly with a spouse is the most common case, and each person on the return needs a number.

The treaty, in numbers

What the treaty with Venezuela actually changes.

These are the rates the United States withholds at source under the treaty with Venezuela, in force since 1 January 2000. To be given the treaty rate instead of the general 30%, you hand the payer Form W-8BEN with a taxpayer identification number, and for someone who cannot get a Social Security number that number is the ITIN.

Type of incomeWithout a treatyWith the treaty
DividendsWithout a treaty30%With the treaty15%, or 5% if you hold at least 10% of the voting shares
InterestWithout a treaty30%With the treaty10%, or 4.95% when a financial institution is the beneficial owner
RoyaltiesWithout a treaty30%With the treaty10% on patents, copyright, know-how, film and TV; 5% on industrial equipment
Private pensionsWithout a treaty30%With the treaty0%: taxed only where you live

The treaty also covers students: payments from abroad for your maintenance and studies, scholarships, and up to 5,000 dollars a year of personal service income earned in the United States, for up to five years. Trainees sent by an employer, up to 8,000 dollars in twelve months. Rates from the IRS treaty table; the IRS updates it from time to time, so check the current version before you rely on a number: Tax Treaty Table 1

How it works

From Venezuela, 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 Venezuela there are three ways to get that certification: the agency that issued the document, which is SAIME for the cédula and the passport; a Venezuelan consulate; or a U.S. embassy or consulate. U.S. consular services for Venezuela have changed more than once in recent years, so check what is available today on the embassy site before you plan around it. Tell us your situation and we tell you which of the three routes is realistic for you.

  • ✓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 Venezuela ask us.

My passport is expired but it has an extension. Does that work?
It has to be looked at case by case. U.S. Customs and Border Protection recognises the ten-year extension for travel, but the IRS requires documents that are current when the application is filed and publishes no specific rule for Venezuelan extensions. Send us a photograph of the data page and the extension before you pay for anything, and we tell you whether to file with it or renew first.
Do I have to travel to the United States to get an ITIN from Venezuela?
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 RIF instead of an ITIN?
No. Your RIF only works before SENIAT. 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.
Does the tax treaty with Venezuela mean I do not pay tax in the United States?
Not necessarily. A treaty can reduce withholding or assign the right to tax some income to one country, but it depends on the type of income and on your residency, and some benefits have to be claimed on a form or a return. We review it for your case.
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 9:00 to 18:00 in Caracas.

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