Here is a more detailed explanation:
my country is Paraguay (South America)
I am a non-U.S. resident alien living outside the United States, and I am seeking professional assistance with filing a U.S. tax refund and obtaining an ITIN.
Here is a summary of my situation:
I receive sales commissions from a U.S. company as an independent distributor (not an employee).
I live and perform all my work outside the United States.
The company withholds 30% federal tax from each commission payment.
I receive payments via bank transfer and issue invoices for my commissions.
I do not currently have an ITIN. I applied several years ago, but the process was never completed.
I would like to file Form 1040-NR, request an ITIN (Form W-7), and claim a refund for over-withheld taxes.
