tanya_s19[at]mail.com wrote:

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SNIP

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You are wrong, use of a US address does not obligate a
non-citizen, non-resident to file and pay US taxes. If the
person is a US citizen or a greencard holder, s/he is
subject to taxation under the Internal Revenue Code -- in
which case an ITIN would not be appropriate.

Many people who live abroad have accommodation US addresses.
I have clients who use a friend's or relative's address for
convenience. There are also mail forwarding services who
serve this market. For example, I live and work in Thailand
but use an address in Houston because my US bank will not
mail things to my Thai address.

Lanny K. Williams, CPA
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >

Many companies have programs paying commissions for sales
when you referred the customer to their site - "affiliate
programs." They file a 1099-MISC if you make over $600 in a
year. They ask for a TIN when you sign up - some say they
either want an SSN or EIN, some also say they will take an
ITIN, and some just say they want a TIN. Some wont let you
sign up unless you are in the USA. Some say you don't need
a TIN if you are outside the USA, and they will sign you up.
The 1099-MISC instructions say an ITIN is acceptable, and
doesn't mention any conditions.

The question is: will there be a red flag if the IRS
receives a 1099-MISC with an ITIN, and it has a USA address
for the person? (ITIN does not signify a right to work in
the USA.) Say someone has a USA address for mail purposes,
but they are doing all the related work outside the USA.
They are obligated (I believe) to pay USA taxes as they are
using a USA address. So they use an ITIN and file tax
returns. Is this okay? (for both the company and the
affiliate)

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >