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Official form guide
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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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.
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
AI co-pilot
Form selector
Individual needs ITIN
ITIN is for tax filing, not reporting payments
✓ Verify residency status first
U.S. citizen lacking SSN
Applies for a Social Security Number
✓ Use only if eligible for SSN
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
Name field
Passport ID page · Passport front page
Foreign address
Utility bill or bank statement · Document showing current address
Reason code
Instructions list of valid codes · Code list in instructions
Signature
Authorized officer signature · Signature block
Field map
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 15230‑B is currently active for the 2024 tax year. No notice of suspension or replacement has been issued.
Quick Facts
Downloads
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
Before
Current
After
Often used with
⚠ If something goes wrong
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