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IRSOther IRS Forms (1000–1999)

Official form guide

Form 15086: 15086

IRS Form 15086 is a request used to obtain a Taxpayer Identification Number (TIN) for a foreign individual or entity that does not have a Social Security Number. File it when the IRS needs a TIN to process a transaction, withholding, or reporting requirement involving a non‑U.S. person.

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Form Overview

IRS Form 15086 - 15086

IRS Form 15086 is a request used to obtain a Taxpayer Identification Number (TIN) for a foreign individual or entity that does not have a Social Security Number. File it when the IRS needs a TIN to process a transaction, withholding, or reporting requirement involving a non‑U.S. person.

It captures the foreign party’s name, address, country of residence, type of entity, and the reason a TIN is required.

Risk Radar

Scan points
  • 1A single missing signature can halt the entire TIN request.
  • 2Misspelled foreign name or address
  • 3Incorrect country code or residency status
  • 4Missing signature of the foreign person
  • 5Using an outdated form edition

Plain English

If you’re dealing with a foreign person or company and the IRS needs a U.S. tax ID for them, you fill out Form 15086. It’s a short questionnaire that the foreign party signs, then you send it to the IRS to get a TIN.

Submission Date

  • Filing date: 2024-07-02 22:11:49
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

identificationindividualforeignpersonobtainentityparty

Hover a term to preview the meaning.

What this form is for

  • Use when you need a TIN for a foreign individual or entity.
  • Do not use for U.S. persons; they need a SSN or ITIN.
  • If the foreign party already has a TIN, verify it instead of filing.

Form selector

Use this form or another form?

Foreign individual without SSN

For ITINs only, not TINs

✓ Verify residency status first

Form W‑7

U.S. entity needing EIN

Different purpose, domestic EIN

✓ Use only for U.S. entities

Form SS‑4

Deadline or filing window

The form must be filed before the first payment that triggers withholding or reporting. If the payment date is unknown, submit the form as soon as the foreign party is identified to avoid backup withholding.

Checklist

What you need before filling it out

1

Name and address

Passport or foreign ID · Printed on form

⚠ Misspelled characters✕ High
2

Country of residence

Certificate of residence or passport · Document front page

⚠ Wrong country code✕ Medium
3

Reporting purpose

Contract or invoice · Internal records

⚠ Vague description✕ Medium
4

Signature

Original handwritten signature · Physical copy of ID

⚠ Signature not matching ID✕ High

Before you submit

  1. 1Form is the 2024 edition.
  2. 2All required fields are filled in legibly.
  3. 3Foreign party’s signature is present and dated.
  4. 4Supporting ID copy is clear and unexpired.
  5. 5Reporting purpose is clearly described.
  6. 6Mailing envelope includes correct IRS address.
  7. 7Postage is sufficient for timely delivery.
  8. 8Retain a copy of the entire packet for your records.

How to file this form

  1. 1Print the latest Form 15086 PDF.
  2. 2Enter the foreign party’s data in black ink.
  3. 3Have the foreign party sign the designated block.
  4. 4Attach required identification documents.
  5. 5Place everything in a single envelope.
  6. 6Mail to the IRS International Services Office.
  7. 7Track the delivery and confirm receipt.

Known limitations

  1. 1Form cannot be filed electronically; only paper submission is accepted.
  2. 2The IRS does not provide a real‑time status portal for this request.
  3. 3Only one foreign party per form; multiple parties require separate forms.
  4. 4If the foreign party lacks a passport, alternative ID may be rejected.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 15086 is currently active and accepted for the 2024 tax year. No major revisions have been announced for 2025.

What changed or needs a fresh check

  • Edition date: Verify the form is the 2024 edition (latest as of 2024‑10‑01).
  • Fee: No filing fee is required for Form 15086.
  • Mailing address: Use the address in the current instructions; do not rely on older PDFs.
  • Signature block: Ensure the foreign party’s signature matches the name on supporting ID.
  • Document attachments: Include only the documents listed in the instructions.

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Quick Facts

The U.S. payor, withholding agent, or authorized representative files this form on behalf of the foreign person or entity.
It captures the foreign party’s name, address, country of residence, type of entity, and the reason a TIN is required.
File it before any payment that requires withholding or reporting is made, typically at the start of a new business relationship.
Submit the completed form to the IRS International Services Office at the address listed on the form’s instructions; electronic filing is not available.
Errors delay TIN issuance, can trigger backup withholding, and may expose the U.S. payer to penalties for filing incorrect information returns.
1. Gather the foreign party’s legal name, address, and country of residence. 2. Complete the identification sections and indicate the specific reporting purpose. 3. Have the foreign party sign and date the form. 4. Attach any required supporting documents (e.g., passport copy). 5. Mail the package to the IRS address in the instructions.

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After you file

  1. 1Save the scanned copy of the submitted packet.
  2. 2Note the mailing date and tracking number.
  3. 3Monitor for the IRS’s TIN issuance letter (usually 4‑6 weeks).
  4. 4Update internal records with the new TIN once received.
  5. 5If no response after 6 weeks, contact the IRS International Services Office.
  6. 6Retain the issuance letter with the related transaction files.

Sources

  • SRCForm 15086 title and purposeIRS official form list
  • SRCEdition date referenceIRS instructions PDF (2024‑10‑01)
  • SRCNo filing feeIRS fee schedule for Form 15086
  • SRCMailing addressIRS International Services Office address in instructions
  • SRCSignature requirementForm 15086 instructions section on signing
  • SRCSupporting documents listInstructions paragraph on required ID
  • SRCDeadline guidanceGeneral IRS withholding rules for foreign payees

Common confusion points

Confusion: ITIN vs. TIN

ITIN is for individuals, TIN can be for entities

→ Verify the foreign party’s classification

Confusion: Signature requirement

Some think a notarized signature is needed

→ Only a handwritten signature is required

Confusion: Mailing address

Older instructions list a different address

→ Use the address on the current form

Confusion: Supporting ID

Passport vs. driver’s license

→ Only government‑issued passports are accepted

Confusion: Deadline

When is “before payment”

→ File as soon as the foreign party is identified

Workflow map

Related forms and next steps

4 signals

Before

Collect foreign party’s passport copy

Current

15086

After

Receive TIN issuance letter

Often used with

Form 1042‑S (annual reporting of payments)

⚠ If something goes wrong

  • File Form 14653 (Request for Copy of IRS Record) to verify status

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Copyright & Licensing - US Government Forms

Independent guide

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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