假扮美帝公民入領事館做公證（２０１７）

上文《填表問美帝取回股息陀地（２０１６）》講到 Nonresident alien (NRA) 填 Form 1040NR U.S. Nonresident Alien Income Tax Return 去報稅，先要申請 Individual Taxpayer Identification Number (ITIN)，要填嘅係 Form W-7, Application for IRS Individual Taxpayer Identification Number：

張 form 好簡單，得一頁紙，都係填啲基本嘢如個人、和護照資料等等，魔術師相信不用在此逐行解釋；只需要意 Reason 嗰一段，如果係 NRA 要 cliam tax refund 的話，Form W-7 係要同報稅表一同寄出的。
填好表後，就要將：
1. 填好了的 Form W-7, 和
2. 填好了的 Form 1040NR, 和
3. Supporting documents 的正本或 certified copy
寄到美帝稅局：

Instructions for Form W-7 (09/2016), Application for IRS Individual Taxpayer Identification Number
General Instructions > How To Apply
To receive an ITIN for the first time.   If you've never had an ITIN before and are submitting an application for a new ITIN, include the following in your application package.
1. Your completed Form W-7.2. Your original tax return(s) for which the ITIN is needed. Attach Form W-7 to the front of your tax return. If you're applying for more than one ITIN for the same tax return (such as for a spouse or dependent(s)), attach all Forms W-7 to the same tax return. Leave the area of the SSN blank on the tax return for each person who is applying for an ITIN. After your Form W-7 has been processed, the IRS will assign an ITIN to the return and process the return.3. Original documents, or certified copies of these documents from the issuing agency, required to support the information provided on Form W-7. The required supporting documentation must be consistent with the applicant's information provided on Form W-7. For example, the name, date of birth, and country(ies) of citizenship shown in the documentation must be the same as on Form W-7, lines 1a, 4, and 6a. See Supporting Documentation Requirements, earlier, for a list of the documents that can be submitted along with your application package.

橫睇掂睇，所謂嘅 supporting document 就只有護照最「貼地」，兼且一物二用，既可證明 foreign status，又可證明 identity；

Instructions for Form W-7 (09/2016), Application for IRS Individual Taxpayer Identification Number
General Instructions > Supporting Documentation Requirements
The documentation you provide must meet the following requirements.
1. You must submit documentation to establish your identity and your connection to a foreign country (“foreign status”). Applicants claimed as dependents must also prove U.S. residency unless the applicant is from Mexico or Canada or the applicant is a dependent of U.S. military personnel stationed overseas.
2. You must submit original documents, or certified copies of these documents from the issuing agency, that support the information provided on Form W-7. A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the agency. You may be able to request a certified copy of documents at an embassy or consulate. However, services may vary between countries, so it is recommended that you contact the appropriate consulate or embassy for specific information.
Original documents you submit will be returned to you at the mailing address shown on your Form W-7. You don’t need to provide a return envelope. Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return delivery of their documents. The IRS will then return the documents in the envelope provided by the applicant. If your original documents aren’t returned within 60 days, you can call the IRS (see Telephone help, earlier). If you will need your documents for any purpose within 60 days of submitting your ITIN application, you may wish to apply in person at an IRS Taxpayer Assistance Center or CAA. See Where To Apply, later.
3. The documentation you provide must be current (that is, not expired).

If you submit an original passport or a certified copy from the issuing agency, you do not need to submit any other documents from the table.

人一世物一世，魔術師今次就選擇咗學盲光誠咁入美帝領使館為護照副本做公證，寄份 certified copy 去便是。當然魔術師也可以寄本正本護照去老美申請 ITIN，慳返時間及費用之餘,仲可以睇下班鬼頭 hea 精會搞幾耐（只要魔術師維持宅男狀態唔去旅行同埋肯定唔會去外公幹就可以了），又可以測試下班鬼會唔會好唔小心咁整唔見魔術師本 passport、或者直頭大頭蝦到唔記得寄返俾魔術師。點知咁啱就見到畸寶新聞話美帝竟然搵順豐快遞去送簽證，見微知著都係怕怕：

派送美簽證護照速遞公司保安不足 2017/05/07 13:01

美國駐港總領事館透過一間速遞公司派送附有美國簽證的護照。《傳真社》發現，收件和派送流程保安措施不足。美國總領事館表示會了解情況，如有需要，會作出糾正。
由《傳真社》片段看到，順豐職員用行李箱到領事館收取寄送的貨物，離開時沒有保安陪同，將貨搬上客貨車，記者上前了解。護照運到灣仔的服務中心，是其中一個簽證申請人可以取回護照的地方。中心有一個夾萬存放護照，但長期沒有上鎖，職員亦曾離開夾萬範圍，到後巷領取其他貨件給客人簽收。警方前反恐特勤隊總督察黎家智認為，運送安排存在嚴重保安漏洞。
美國駐港總領事館表示，對處理護照的外判商採納嚴格標準，需時詳細了解情況。若發現運送護照的過程出現問題，會作出糾正。

只要唔係尋求政治庇護，美帝使館唔係話入就入；做公證呢啲小事要網上預約。跟攞美帝簽證不同，做公證（Notarial Services）係屬於美國公民服務(American Citizens Services, ACS)：

做公證收費為我城貨幣400元（現金）或50元帝幣（現金或刷卡）。

係咪 claim 唔夠50帝幣股息陀地就無謂搞咁多嘢呢？魔術師就唔同意，因為 ITIN 至少可用 3 年，只要 keep 住用，呢50帝幣可以話係一次「性支出」（ fixed cost），短則以 3 年、長則以十九幾年攤銷都可以：

Individual Taxpayer Identification Number
All ITINs not used on a federal tax return at least once in the last three years are no longer valid for use on a tax return as of Jan. 1, 2017.

只要在美帝使館 Notarial Services 網頁中 click “Make appointment”，逐步逐步照跟就可以（當然要 pay attention to details)：
1. 基本說明頁。只有早上才能 make appointment。由於美帝得罪人多，杯弓蛇影怕恐襲，基本上乜都唔帶得入去

2. Click 入 ACS Appointment System, 當然是選 Make appointment.

3. 選 Request notarial and other services not listed above.

4. 然後就選日期。

5. 再選時間和填好個人資料。

6. Submit form 之後便完成登記，會收到電郵確定（當然為免電郵地址有錯，print screen 永遠要做做咗先）。

依時去到美帝領事館，排長龍打哂蛇餅的是攞簽證去美帝國境旅遊或想逃離殺人政權魔掌寧願做二等公民的港豬，做公證並唔係排呢條隊：

另一條隊係for美國公民服務，無人排隊的，你話美帝公民係咪高人一等呢？

做公證當然係由美國公民服務入口進入，保安做完安檢（魔術師連皮帶都除埋，唔知港女使唔使除bra？），使要將手上公事包放入 locker room。由於攞簽證港豬眾多，基本上係打哂蛇餅嘅；魔術師正想排隊，卻有職員拿起魔術師張 appointment ticket 睇，話：
「美國公民唔使排隊架，你直接去 counter 就得。」
魔術師見排隊人數無100都有80，有點尷尬，但都依言前往locker room的櫃檯。
櫃檯保安再一次搜完魔術師的公事包，便叫魔術師可以進入locker room，這時身後一名四眼宅男高呼：
「喂，佢打尖喎！」
話音未落，卻已給保安喝止：
「美國公民呀！」
魔術師心中偷笑，自己只是申請「美帝公民服務」而已，才不是什麼「美帝公民」呢！
畢竟魔術師一向都是「身光頸靚」，輸人不輸陣，於是便「頓起個美帝公民款」，昂首挺胸，再給四眼宅男一個臭臉，然後逕自入 locker room 搞手續。
在 locker room 放好隨身物品，行上一層樓轉左，先到一號窗登記。魔術師說明來意，但櫃位職員卻對「為護照做公證」這項服務感到陌生，故此捉住魔術師以我城方言問多兩句。
原來做公證的副本除了相片頁之外，另外緊急資料那一頁也是需要的；由於魔術師只係準備了相片頁的副本，美帝使館方面要幫魔術師影印多一次，影印費用是每張紙１帝幣。因為大貓的 Visa Signature 有海外刷卡積分優惠，魔術師便選擇了刷卡：

魔術師放低護照和 Form W-7 給使館職員處理，便去交錢；交完錢之後便到指定的櫃台窗口等叫名。魔術師靜觀其變，只見不少笨土中剷都嚟呢個窗口，又舉手宣誓又聖。正沉吟間，已輪到魔術師，全程不用十分鐘。
靚女領事先以英語問魔術師知唔知填呢張 form 做乜，又想使館做啲乜嘢幫手等等。魔術師依言答了。那靚女領事話口未完，將魔術師本護照與影印本對照了幾下，便手起印落蓋章，不過靚女卻手快快倒轉了蓋印，要打多一次印，然後再劃押，也不給機會魔術師扮小ＬＬＣ以龜速宣誓以彰顯美帝誓詞的虛妄：

最後將 Form W-7, Form 1024-S, Form 1040NR, 和股息資料依次疊好（根據 Form 1040NR 的指引，1042-S（記住係 for Fedral tax return 的 Copy C） 要放在 1040NR 之前），便可寄出。如果係報稅時同時申請埋 ITIN，則成疊 Form 要寄去 ITIN Operation，而不是 1040NR 的收件地址：

Instructions for Form W-7 (09/2016), Application for IRS Individual Taxpayer Identification Number
General Instructions > Where To Apply
By mail.   Mail Form W-7, your tax return, if applicable (or other documents required by an exception), and the documentation described under Supporting Documentation Requirements, earlier, to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
If you mail your application, don't use the mailing address in the instructions for your tax return.
:
:
:
Processing times.   Allow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30) or if you're filing from overseas).

美帝規定經紀行最遲3月15日出1042-S, 報稅截止日期係6月15日，但申請ITIN竟然要7至11個星期？玩嘢咩！點寄得切啊！

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圖片來源：
有關美國總領事館美國公民服務部 Notarial Services：
https://hongkong.usconsulate.gov/acs.html, retrieved on 26 Apr and 1 May 2017
有關香港郵政國際郵寄服務：
http://www.hongkongpost.hk/tc/sending_mail/international/index.html, retrieved on 7 May 2017

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伸延閱讀：
填表問美帝取回股息陀地（２０１６）