W-7 Application for ITIN - supporting documentation

[YL-Wint]

I was wondering whether I might ask you to advise me on how to submit form W-7 (Application for ITIN) alongside the required supporting documentation.

My situation is as follows:

I am a nonresident alien and currently in the US on a J1-Student visa. I receive a non-service fellowship and I am a German citizen, which makes me exempt from income tax in accordance with tax treaty article 20 (3). I believe this exemption applies to both federal and state taxes (?).

So far, I have prepared my federal tax returns, i.e. everything 1040-NR-EZ related.

As I do not have an ITIN, I ended up completing form W-7 and was asked to obtain a certified copy of the picture page of my passport. Due to COVID-19, however, it would seem that my embassy does not respond to my requests for certification. Do you have any advice on how I should go about this dilemma? Is an uncertified copy going to be sufficient?

I also understood that it is fine to file my 1040-NR-EZ without ITIN and form W-7 enclosed. But it would seem to me that I cannot start preparing my state taxes without an ITIN. Processing times, however, are ballparked at 14-20 weeks. As a consequence, I won't be able to make the July 15th deadline for filing my state taxes. Is that going to be problematic? I am living in the state of New York.

Thank you so very much, best wishes, and stay safe.

[CatinaT1]

You can take your documents to an IRS Taxpayer Assistance Center or a Certified Acceptance Agent to have your document certified.

I am attaching an IRS FAQ that should be helpful.  It references a phone number to call to set an appointment.

https://www.irs.gov/individuals/international-taxpayers/itin-updated-procedures-frequently-asked-que...

[YL-Wint]

Thank you so very much for your response.

Unfortunately, it would seem that all TACs are currently closed due to the COVID-19 crisis.

Moreover, when I call the telephone number indicated on the IRS FAQ page, I am advised that telephone information service is currently suspended due to staff shortage.

Can I quickly ask, if you have any idea whether the fact that I am exempt from federal income taxation typically also means that I am exempt from state income taxes?

If so, my plan of action would be, to file for an extension, to wait until I am able to obtain all required documentation, and to file my 1040-NR-EZ with a W-7 attached. I'd probably also file my state taxes with a W-7 attached or simply wait until I have my ITIN. As far as I understood, this should not be problematic provided that I do not owe any state taxes.

Many thanks.