Your foreign seller doesn't have a TIN. You'll find out at day 20.
A missing ITIN means Form 8288-B can't be filed, Form 8288-A can't be processed, and 15% of the gross sales price goes to the IRS with your seller's name nowhere on it. We fix it before it reaches your desk.
No cost to your company · IRS Certifying Acceptance Agent · Rewards structured to fit your company's policy
- Detected
- Day 1 of escrow
- Felt
- Day 20 and after closing
- ITIN processing
- About 7 weeks
Opening escrow
Seller completes the certification of non-foreign status
Days 1–10
The seller's W-9 or substitute form comes back with no TIN
Days 1–20
Seller wants reduced withholding, so Form 8288-B is raised
When does a missing ITIN become a problem in escrow?
It is detectable on day 1 and expensive from day 20. Here is where it surfaces, stage by stage.
| Stage | What happens | ITIN needed? |
|---|---|---|
| Opening escrow | Seller completes the certification of non-foreign status | This is the detection point. A seller who cannot sign it is a foreign person |
| Days 1–10 | The seller's W-9 or substitute form comes back with no TIN | Yes — flag immediately |
| Days 1–20 | Seller wants reduced withholding, so Form 8288-B is raised | Yes — Form 8288-B cannot be filed without an ITIN |
| California files | FTB Form 593 real estate withholding is prepared | Yes — Form 593 needs a TIN |
| Closing | Funds are withheld and disbursed | Money moves whether or not the ITIN exists |
| Closing + 20 days | Forms 8288 and 8288-A are filed | Yes — Form 8288-A needs the seller's TIN |
| After closing | Form 1099-S reporting | Yes — a missing TIN is a reporting problem for the filer |
Opening escrow
Seller completes the certification of non-foreign status
ITIN needed? This is the detection point. A seller who cannot sign it is a foreign person
Days 1–10
The seller's W-9 or substitute form comes back with no TIN
ITIN needed? Yes — flag immediately
Days 1–20
Seller wants reduced withholding, so Form 8288-B is raised
ITIN needed? Yes — Form 8288-B cannot be filed without an ITIN
California files
FTB Form 593 real estate withholding is prepared
ITIN needed? Yes — Form 593 needs a TIN
Closing
Funds are withheld and disbursed
ITIN needed? Money moves whether or not the ITIN exists
Closing + 20 days
Forms 8288 and 8288-A are filed
ITIN needed? Yes — Form 8288-A needs the seller's TIN
After closing
Form 1099-S reporting
ITIN needed? Yes — a missing TIN is a reporting problem for the filer
The detection point is day 1. The pain point is day 20. An ITIN typically takes about 7 weeks — longer between January and April. The escrow officer is the only person in the transaction positioned to catch it on day 1.
What does a missing ITIN actually cost the file?
Three different people pay for it, and only one of them is the seller.
Your seller
- 15% of the gross sales price is withheld instead of tax on the actual gain.
- The money sits with the IRS for a year or more.
- Form 8288-B — the only route to reduce withholding before closing — is off the table without an ITIN.
Your file
- Form 8288-A cannot be processed properly, so the seller gets no credit for money already taken from their proceeds.
- FTB Form 593 cannot be completed correctly.
- Form 1099-S reporting without a valid TIN creates a filing problem for the settlement agent.
Your team
- Months of post-closing calls about money your office no longer holds.
- The seller calls you, not the IRS — you were the last person who touched the funds.
A missing ITIN usually doesn't stop the closing — it makes the closing worse. The deal funds, the seller is short, and the file generates calls for months.
Flag this file if…
One box is enough. Send it to us on day 1 of escrow.
Send it to us on day 1 of escrow. An ITIN typically takes about 7 weeks — longer between January and April. The earlier it starts, the more options your seller has.
How does the handoff work?
Four steps. None of them are yours after the first one.
Send us the seller
Their name and contact details are enough. You are referring, not advising.
We reach out
We contact the seller within one business day and confirm what they qualify for.
We prepare and file
We prepare Form W-7, verify identity documents as a Certifying Acceptance Agent, and file with the IRS.
You stay informed
We keep you updated on status so you can plan the file around it.
Built for escrow teams
Reliable enough to put on a file with your name on it.
- A named contact with a direct line — not a general inbox.
- Status updates on every file you send.
- IRS Certifying Acceptance Agent: your seller's passport stays with them and is never mailed to the IRS.
- Rewards structured to fit your company's policy — paid to the company, given to the client as a discount, or declined entirely.
- We do not contact your buyer and we do not interfere with your file.
Questions escrow teams ask
Liability, compensation policy, and timing — the three things that decide whether this is usable on a real file.
Are we giving tax advice by referring a seller for an ITIN?
Can our escrow company accept a referral fee?
What if the seller is already in escrow and closing in three weeks?
Does the seller have to mail their passport to the IRS?
How long does an ITIN application take?
Why can't the seller just get the ITIN after closing?
Can we send you multiple files at once?
Is there any cost to the escrow company?
What does the escrow officer actually have to do?
One place to send every foreign seller.
Refer on day 1 of escrow and the ITIN is usually in hand before the questions start. Refer at closing and everyone is managing a problem instead.
Informational only — not tax or legal advice. IRS and FTB processing times, thresholds, and withholding rates change; verify against current guidance. myITINapp is a service of MiklosCPA Inc. and is not affiliated with the Internal Revenue Service.