ITIN for non-US individuals

Because you will need to file a tax return as a non-US resident, you will need to obtain an International Tax Identification Number or ITIN. 

I suggest you read here about the documents you will need and process for obtaining an ITIN. 

There are several options to obtaining an ITIN, but I suggest you not wait as it can take some time to obtain the number. 

The best document to use for the ITIN is a passport, but the W7 form will list other options for documentation. 

If Rives CPA PLLC is completing the request for you as part of your US non-resident tax filing, you will be using option 3 or 4 below.  That means you will need to go ahead and obtain a certified copy of your passport or plan to send the original document to the IRS.

1. If you have an office of a IRS Acceptance Agent near you, take your documents to an Acceptance Agent Office and request an ITIN application from their office. Most of these offices will charge you a fee to prepare the paperwork, but you can check the list at:

http://www.irs.gov/Individuals/Acceptance-Agent-Program to see if there is an office near you

2. You can apply in person at an Internal Revenue Service Taxpayer Assistance Center a list of international offices is at International IRS Offices or US offices can be found at US IRS Offices.

3. To apply by mail, you should first obtain certified copies of your documents from the agency that issued your original documents or by taking the original documents to a US embassy or consulates office and have them certified there. (List of offices http://www.usembassy.gov/)You can then apply for an ITIN by mail. Prepare the Form W7 to mail in with your documents. The W7 has to be mailed along with a US tax return or it will be rejected. IMPORTANT: A CERTIFIED COPY OF YOUR PASSPORT IS DIFFERENT FROM A COPY CERTIFIED BY A NOTARY.  NOTARY CERTIFICATION WILL NOT WORK FOR THIS PURPOSE.

4. You can also apply by mail by sending your original document to the IRS along with your US tax return. They will return the documents to you, but it can take several weeks to receive your original documents back.

You can find more details on ITIN application at the IRS website at: https://www.irs.gov/instructions/iw7