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www.snowbirds.org
CSA TRAVEL INFORMATION GUIDE
The IRS will accept certified or notarized copies of a combination (two or more) of the following
documents, in lieu of a certified or notarized copy of a valid passport:
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Civil birth certificate
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Foreign (Canadian) driver’s licence
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Foreign (Canadian) military identification card
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Foreign (Canadian) voter’s registration card
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National identification card (must show photo, name, current address, date of birth, and
expiration date)
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U.S. state identification card
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U.S. driver’s licence
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U.S. military identification card
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U.S. Citizenship and Immigration Services (USCIS) photo identification
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Visa
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USCIS photo ID
Applications for an ITIN can be sent to:
Internal Revenue Service
ITIN Operation
PO Box 149342
Austin TXS 78714-9342
ITIN applications may also be made using the services of an IRS-authorized Acceptance Agent or by
visiting an IRS Taxpayer Assistance Center (TAC). TACs in the United States provide in-person help
with ITIN applications on a walk-in or appointment basis. The IRS’s ITIN Unit in Philadelphia issues all
numbers by mail.
An Acceptance Agent is an individual, business or organization (college, financial institution,
accounting firm, etc.) authorized by the IRS to assist individuals in obtaining ITINs. Acceptance Agents
review applicants’ documentation, complete a certificate of accuracy, and forward the certificate and
application to the IRS for processing. Some Acceptance Agents may charge a fee.
Information and the necessary application forms can be obtained from the U.S. Internal Revenue
Service. General questions concerning U.S. tax laws or tax-filing procedures can be directed to:
Internal Revenue Service
Telephone (267) 941-1000
Toll-Free 1-800-829-1040 (from within U.S. only)
If you qualify for an ITIN and your application is complete, you will receive a letter from the IRS
assigning a tax identification number, usually within four to six weeks.
Estate Tax
The U.S. imposes an estate tax on the transfer of a deceased person’s taxable estate. The taxable
estate of a Canadian non-resident alien includes real estate and tangible personal property located in
the United States.