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IRSOther IRS Forms (1000–1999)

Official form guide

Form 15230B: 15230-B

IRS Form 15230‑B is a request for a taxpayer identification number (TIN) for certain non‑resident individuals. Use it when the IRS requires a TIN for a foreign person who cannot obtain a Social Security Number.

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Form Overview

IRS Form 15230B - 15230-B

IRS Form 15230‑B is a request for a taxpayer identification number (TIN) for certain non‑resident individuals. Use it when the IRS requires a TIN for a foreign person who cannot obtain a Social Security Number.

It captures the foreign person’s name, address, country of citizenship, and the reason a TIN is needed.

Risk Radar

Scan points
  • 1A single typo can stop the TIN from ever being issued.
  • 2Wrong spelling of name prevents matching
  • 3Missing passport copy leads to rejection
  • 4Incorrect mailing address sends the TIN to the wrong place
  • 5Unsigned form is returned as incomplete

Plain English

This form asks the IRS to give a foreign person a unique tax ID when they don’t qualify for a SSN. It’s mainly for banks, employers, or other payers that must report U.S. source income. Fill it out once and keep a copy for your records.

Submission Date

  • Filing date: 2020-10-15 22:11:20
  • 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

Hover a term to preview the meaning.

What this form is for

  • Use when a non‑resident needs a TIN and cannot get an SSN
  • Do not use for U.S. citizens or residents
  • Check Form W‑7 if the individual qualifies for an ITIN instead

Form selector

Use this form or another form?

Individual needs ITIN

ITIN is for tax filing, not reporting payments

Verify residency status first

Form W‑7

U.S. citizen lacking SSN

Applies for a Social Security Number

Use only if eligible for SSN

Form SS‑5

Deadline or filing window

The form must be received before the first filing deadline that includes the foreign person’s income, typically March 15 for calendar‑year recipients of Form 1042‑S. If the TIN is not issued in time, the payer may be subject to backup withholding.

Checklist

What you need before filling it out

1

Name field

Passport ID page · Passport front page

Misspelled nameHigh
2

Foreign address

Utility bill or bank statement · Document showing current address

Incomplete addressMedium
3

Reason code

Instructions list of valid codes · Code list in instructions

Wrong code selectedMedium
4

Signature

Authorized officer signature · Signature block

Missing or unauthorized signatureHigh

Before you submit

  1. 1Form is the 2024 edition
  2. 2All required fields are filled in black ink
  3. 3Signature and date are present
  4. 4Passport copy is legible and attached
  5. 5Reason code matches the payment type
  6. 6Mailing address matches IRS instructions
  7. 7Certified mail tracking number recorded
  8. 8Copy of the entire packet retained

How to file this form

  1. 1Collect passport copy and proof of foreign address
  2. 2Complete Form 15230‑B on paper
  3. 3Attach required documents in the order listed in the instructions
  4. 4Sign and date the form
  5. 5Place in an envelope with the correct IRS mailing address
  6. 6Send via certified mail and note the tracking number
  7. 7File a copy in your records

Known limitations

  1. 1No electronic submission option
  2. 2Form does not accept multiple individuals on one page
  3. 3Instructions may not list every possible reason code
  4. 4Processing time varies; no guaranteed timeline

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 15230‑B is currently active for the 2024 tax year. No notice of suspension or replacement has been issued.

What changed or needs a fresh check

  • Edition date – verify the form shows the 2024 revision
  • Fee – no filing fee listed for Form 15230‑B
  • Mailing address – use the address in the current instructions
  • Signature line – ensure the authorized signer’s name and title are printed
  • Attachments – passport copy and any required supporting docs

Quick Facts

The paying or reporting entity files the form on behalf of the foreign individual.
It captures the foreign person’s name, address, country of citizenship, and the reason a TIN is needed.
File before the first required information return (e.g., Form 1042‑S) that includes the foreign person’s income.
Mail the completed form to the IRS address listed in the instructions; electronic filing is not available.
Incorrect or missing data can delay the TIN issuance, causing penalties for late reporting and possible backup withholding.
Gather the foreign person’s passport and proof of foreign address. Complete the form in black ink, sign and date it, attach a copy of the passport ID page, then mail it via certified mail. Keep the tracking number and a copy of the entire packet.

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After you file

  1. 1Save the certified‑mail receipt and tracking number
  2. 2Monitor the mail for the IRS’s TIN issuance letter
  3. 3Record the issued TIN in your payroll/payments system
  4. 4Update the foreign person’s file with the TIN and supporting documents
  5. 5Retain all paperwork for at least three years
  6. 6Check the IRS’s online portal for any follow‑up notices

Sources

  • SRCForm title and purposefound in IRS Form 15230‑B instructions
  • SRCEligibilityforeign individuals without SSN
  • SRCMailing addresslisted in official instructions
  • SRCEdition date2024 revision noted on form header
  • SRCSignature requirementstated in instructions
  • SRCNo electronic filingindicated in filing options
  • SRCFeenot listed in instructions
  • SRCProcessing timelinenot specified, noted as unknown in source

Common confusion points

TIN vs. ITIN

TIN is a generic term; ITIN is a specific type

Verify which identifier the payer needs

Passport copy vs. visa page

Only the passport ID page is required

Confirm the correct page is attached

Reason code selection

Multiple codes look similar

Cross‑check with payment type in instructions

Mailing address change

IRS updates address periodically

Use the address from the latest form instructions

Signature authority

Some employees think they can sign

Only an authorized officer may sign

Workflow map

Related forms and next steps

4 signals

Before

Collect foreign person’s passport and address

Current

15230B

After

Receive TIN issuance letter from IRS

Often used with

Form 1042‑S for reporting payments

⚠ If something goes wrong

  • File Form 15230‑B correction or resubmit with corrected data

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

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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