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Form W-7_Application for IRS Individual Taxpayer Identification Number
- 1. Form W-7 (Rev. March 2009) Application for IRS Individual Taxpayer Identification Number OMB No. 1545-0074 Department of the Treasury See instructions. Internal Revenue Service For use by individuals who are not U.S. citizens or permanent residents. An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only. FOR IRS USE ONLY Before you begin: ● Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN). ● Getting an ITIN does not change your immigration status or your right to work in the United States and does not make you eligible for the earned income credit. Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, c, d, e, f, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions). a Nonresident alien required to obtain ITIN to claim tax treaty benefit b Nonresident alien filing a U.S. tax return c U.S. resident alien (based on days present in the United States) filing a U.S. tax return d Dependent of U.S. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) e Spouse of U.S. citizen/resident alien f Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception g Dependent/spouse of a nonresident alien holding a U.S. visa h Other (see instructions) Additional information for a and f: Enter treaty country and treaty article number 1a First name Middle name Last name Name (see instructions) 1b First name Middle name Last name Name at birth if different 2 Street address, apartment number, or rural route number. If you have a P.O. box, see page 4. Applicant’s mailing address City or town, state or province, and country. Include ZIP code or postal code where appropriate. Foreign (non 3 Street address, apartment number, or rural route number. Do not use a P.O. box number. U.S.) address (if different from City or town, state or province, and country. Include ZIP code or postal code where appropriate. above) (see instructions) Birth 4 Date of birth (month / day / year) Country of birth City and state or province (optional) 5 Male information / / Female 6a Country(ies) of citizenship 6b Foreign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, and expiration date Other information 6d Identification document(s) submitted (see instructions) Passport Driver’s license/State I.D. USCIS documentation Other Issued by: No.: Exp. date: / / Entry date in U.S. / / 6e Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? No/Do not know. Skip line 6f. Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). 6f Enter: TIN or EIN and Name under which it was issued 6g Name of college/university or company (see instructions) City and state Length of stay Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including Sign accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the Here assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number / / ( ) Keep a copy for Name of delegate, if applicable (type or print) Delegate’s relationship Parent Court-appointed guardian your records. to applicant Power of Attorney Signature Date (month / day / year) Phone ( ) Acceptance / / Fax ( ) Agent’s EIN Name and title (type or print) Name of company Use ONLY Office Code For Paperwork Reduction Act Notice, see page 5. Cat. No. 10229L Form W-7 (Rev. 3-2009)
- 2. Form W-7 (Rev. 3-2009) Page 2 General Instructions Additional Information Purpose of Form Publications. In addition to Publications 501, 515, and 519 mentioned earlier, see Pub. 1915, Understanding Your IRS Individual Use Form W-7 to apply for an IRS individual taxpayer identification Taxpayer Identification Number (ITIN), for more information. number (ITIN). An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. These publications are available free from the IRS. To order the tax purposes to have a U.S. taxpayer identification number but who publications, call 1-800-TAX-FORM (1-800-829-3676) if you are in do not have, and are not eligible to obtain, a social security number the United States. If you have a foreign address, write to: (SSN). Internal Revenue Service The ITIN is for federal tax purposes only. It does not entitle you National Distribution Center to social security benefits and does not change your immigration 1201 N. Mitsubishi Motorway status or your right to work in the United States. Also, individuals Bloomington, IL 61705-6613 filing tax returns using an ITIN are not eligible for the earned income You can also get these publications on the IRS website at credit (EIC). Individuals filing tax returns using an ITIN are also not www.irs.gov. eligible for the making work pay and government retiree credits Telephone help. If, after reading these instructions and our free (unless filing a joint return with a spouse who has an SSN). publications, you are not sure how to complete your application or SSNs. Do not complete Form W-7 if you have an SSN or you are have additional questions, call 1-800-829-1040 if you are in the eligible to obtain an SSN. You are eligible for an SSN if you are a United States. If you are outside the United States, call U.S. citizen or if you have been admitted by the United States for 215-516-2000 (not a toll-free number) or contact our overseas offices permanent residence or U.S. employment. in Frankfurt, London, or Paris. To obtain an SSN, see Form SS-5, Application for a Social Security Card. To get Form SS-5 or to find out if you are eligible to How To Apply obtain an SSN, go to www.socialsecurity.gov/locator or contact a Social Security Administration (SSA) office. Your application must include all of the following. If you have an application for an SSN pending, do not file Form 1. Your completed Form W-7. W-7. Complete Form W-7 only if the SSA notifies you that an SSN Note. If you submit a Form W-7, all ensuing ITIN notices and cannot be issued. correspondence that you receive will be in English. If you prefer to If the SSA will not issue you an SSN, a letter of denial must be receive them in Spanish, please submit Form W-7(SP). obtained and attached to your Form W-7. This applies whether you 2. Your original, completed tax return(s) for which the ITIN is are attaching your federal tax return or requesting an ITIN under one needed. Attach Form W-7 to the front of your tax return. If you are of the exceptions. However, students, professors, and researchers, applying for more than one ITIN for the same tax return (such as for see information for box “f” on page 4. a spouse or dependent(s)), attach all Forms W-7 to the same tax return. After your Form W-7 has been processed, the IRS will assign Who Must Apply an ITIN to the return and process the return. Any individual who is not eligible to obtain an SSN but who must There are exceptions to the requirement to include a furnish a taxpayer identification number must apply for an ITIN on U.S. tax return. If you claim one of these exceptions, you TIP must submit the documentation required in lieu of a tax Form W-7. Examples include the following. return. See the Exceptions Tables beginning on page 6. ● A nonresident alien individual eligible to obtain the benefit of reduced withholding under an income tax treaty. See Pub. 515, 3. The original documents, or certified or notarized copies of Withholding of Tax on Nonresident Aliens and Foreign Entities. documents, that substantiate the information provided on the Form W-7. The supporting documentation must be consistent with the ● A nonresident alien individual not eligible for an SSN who is applicant’s information provided on Form W-7. For example, the required to file a U.S. tax return or who is filing a U.S. tax return only name, date of birth, and country(ies) of citizenship must be the same to claim a refund. as on Form W-7, lines 1a, 4, and 6a. ● A nonresident alien individual not eligible for an SSN who elects to To avoid any loss of your documents, it is suggested file a joint U.S. tax return with a spouse who is a U.S. citizen or you do not submit the original documentation. resident alien. TIP ● A U.S. resident alien (based on the substantial presence test) who files a U.S. tax return but who is not eligible for an SSN. For You can submit copies of original documents if you do any of the information about the substantial presence test, see Pub. 519, U.S. following. Tax Guide for Aliens. ● Have the copies certified by the issuing agency or official ● An alien spouse claimed as an exemption on a U.S. tax return who custodian of the original record. is not eligible to obtain an SSN. ● Have the copies notarized by a U.S. notary public legally ● An alien individual eligible to be claimed as a dependent on a U.S. authorized within his or her local jurisdiction to certify that the tax return but who is not eligible to obtain an SSN. To determine if document is a true copy of the original. To do this, the notary must an alien individual is eligible to be claimed as a dependent on a U.S. see the valid, unaltered original document and verify that the copy tax return, see Pub. 501, Exemptions, Standard Deduction, and conforms to the original. Consular offices at U.S. Embassies and Filing Information, and Pub. 519. Consulates overseas may not certify true copies of foreign public ● A nonresident alien student, professor, or researcher who is documents and will refer applicants to the foreign authority that required to file a U.S. tax return but who is not eligible for an SSN, issued the document. or who is claiming an exception to the tax return filing requirement. ● Have the copies notarized by a foreign notary. However, foreign ● A dependent/spouse of a nonresident alien holding a U.S. visa notaries are only acceptable as outlined by the Hague Convention. who is not eligible for an SSN. The Hague Convention provides for the simplified certification of public (including notarized) documents to be used in countries that ITIN Not Needed for Forms 4868, 1040-ES, or 1040-ES(NR). If you have joined the Convention. A certification will be issued in the form are filing an application for an extension of time to file using Form of an quot;apostille,quot; which will be attached to the copy of the 4868, or making an estimated tax payment using Form 1040-ES or document. If the document originates in a country that is not party to Form 1040-ES(NR), do not file Form W-7 with those forms. Enter the Convention, applicants should have the document certified by “ITIN TO BE REQUESTED” wherever your SSN or ITIN is requested. the foreign authority that issued it. An ITIN will be issued only after you file a tax return and meet all other requirements. Note. The apostille must stay attached to the copy of the document when it is sent to the IRS.
- 3. Form W-7 (Rev. 3-2009) Page 3 Original documents you submit will be returned to you Do not use the mailing address in the instructions for at the mailing address shown on your Form W-7. You your tax return. TIP do not need to provide a return envelope. If your original documents are not returned within 60 days, you CAUTION can call the IRS (see Telephone help on page 2). Copies of documents will not be returned. If you will need your Private delivery services. If you use a private delivery service to documentation for any purpose within 90 days of submitting your submit your Form W-7, use the following address: ITIN application, you may wish to apply in person at an IRS Taxpayer Internal Revenue Service Assistance Center. See Where To Apply on this page. Your Submission Processing Center documents will be reviewed by an IRS employee in this office and ITIN Operation returned to you immediately. Mail Stop 6090-AUSC If you submit an original valid passport (or a notarized or 3651 S. Interregional, Hwy 35 certified copy of a valid passport), you do not need to submit Austin, TX 78741-0000 any other documents. Otherwise, you must submit at least two of In person. You can apply for an ITIN by bringing your completed the documents listed below. The documents must be current, verify forms and documentation to any IRS Taxpayer Assistance Center in your identity (that is, contain your name), and support your claim of the United States or IRS office abroad. Information on our overseas foreign status. If you submit copies of documents that display offices can be found in Pub. 1915 or by visiting the IRS website at information on both sides, copies of both the front and back must be www.irs.gov. attached to the Form W-7. At least one document must contain your photograph, but a photograph is not required if documents are Through acceptance agent. You can also apply through an submitted for a dependent under age 14 (under age 18 if a student). acceptance agent authorized by the IRS. An acceptance agent can Do not attach expired documents. help you complete and file Form W-7. To obtain a list of agents, visit the IRS website at www.irs.gov and enter “acceptance agent” in the Note. Documentation submitted for a dependent must include a civil search box at the top of the page. birth certificate (unless a passport is submitted). Can be used to establish: Specific Instructions Supporting Documentation Foreign If you are completing this form for someone else, answer the Identity questions as they apply to that person. status Passport (the only stand-alone document) X X Reason For Applying U.S. Citizenship and Immigration Services (USCIS) You must check the box to indicate the reason you are completing photo identification X X Form W-7. If more than one box applies to you, check the box that Visa issued by U.S. Department of State X X best explains your reason for submitting Form W-7. However, if an U.S. driver’s license X exception applies be sure to check box h. U.S. military identification card X a. Nonresident alien required to obtain an ITIN to claim tax treaty benefit. Certain nonresident aliens must obtain an ITIN to Foreign driver’s license X claim a tax treaty benefit even if they do not have to file a U.S. tax Foreign military identification card X X return. If you check this box to claim the benefits of a U.S. income National identification card (must be current, and tax treaty with a foreign country, also check box h. On the dotted contain name, photograph, address, date of birth, line next to box h, enter the appropriate designation for Exception 1 and expiration date) X X or 2, whichever applies (see Exception 1 and Exception 2 under h. U.S. state identification card X Other, later). Identify the exception by its number, alpha subsection, and category under which you are applying (for example, enter Foreign voter’s registration card X X “Exception 1d-Pension Income” or “Exception 2d-Gambling Civil birth certificate X* X Winnings”). Also, enter the name of the treaty country and treaty Medical Records (valid only for dependents under article number in the appropriate entry spaces below box h and age 14 (under age 18 if a student)) X* X attach the documents required under whichever exception applies. For more details on tax treaties, see Pub. 901, U.S. Tax Treaties. School Records (valid only for dependents under X* b. Nonresident alien filing a U.S. tax return. This category age 14 (under age 18 if a student)) X includes: * Can be used to establish foreign status only if they are foreign documents. ● A nonresident alien who must file a U.S. tax return to report Keep a copy of your application for your records. income effectively or not effectively connected with the conduct of a trade or business in the United States, and When To Apply ● A nonresident alien who is filing a U.S. tax return only to obtain a Complete and attach Form W-7 when you file the tax return for refund. which the ITIN is needed. However, if you meet one of the c. U.S. resident alien (based on days present in the United exceptions described later under h. Other, complete and submit States) filing a U.S. tax return. A foreign individual living in the Form W-7 as soon as possible after you determine you are covered United States who does not have permission to work from the by that exception. USCIS, and is thus ineligible for an SSN, may still be required to file Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if a U.S. tax return. These individuals must check this box. submitted during peak processing periods (January 15 through April d. Dependent of a U.S. citizen/resident alien. This is an individual 30) or if you are filing from overseas). If you have not received your who can be claimed as a dependent on a U.S. tax return and is not ITIN or correspondence at the end of that time, you can call the IRS eligible to obtain an SSN. to find out the status of your application (see Telephone help on page 2). Note. If you live abroad and requested an ATIN for a foreign child you adopted or who has been legally placed in your home pending Where To Apply adoption and that request was denied, your dependent may be eligible for an ITIN. When submitting your Form W-7, ensure you By mail. Mail Form W-7, your tax return (or other documents include a copy of the legal documents evidencing your relationship required by an exception), and the documentation described in item to the child. (3) under How To Apply on page 2 and listed in the chart above to: e. Spouse of a U.S. citizen/resident alien. This category includes: Internal Revenue Service ITIN Operation ● A nonresident alien husband or wife who is not filing a U.S. tax P.O. Box 149342 return (including a joint return) and who is not eligible to obtain an Austin, TX 78714-9342 SSN but who, as a spouse, is claimed as an exemption, and
- 4. Form W-7 (Rev. 3-2009) Page 4 ● A nonresident alien electing to file a U.S. tax return jointly with a This exception may apply if: spouse who is a U.S. citizen or resident alien. 1. You are claiming the benefits of a U.S. income tax treaty with a f. Nonresident alien student, professor, or researcher filing a U.S. foreign country and you receive any of the following: tax return or claiming an exception. This is an individual who has a. Wages, salary, compensation, and honoraria payments, not abandoned his or her residence in a foreign country and who is a bona fide student, professor, or researcher coming temporarily to the b. Scholarships, fellowships, and grants, United States solely to attend classes at a recognized institution of c. Gambling income, or education, to teach, or to perform research. If you check this box, you 2. You are receiving taxable scholarship, fellowship, or grant must complete lines 6c and 6g and provide your passport with a valid income, but not claiming the benefits of an income tax treaty. U.S. visa. If you are present in the United States on a work-related visa (F-1, J-1, or M-1), but will not be employed (that is, your See the Exceptions Tables on pages 6 and 7 for information on the presence in the United States is study related), you can choose to requirements for claiming Exception 2. Information returns applicable attach a letter from the Designated School Official or Responsible to Exception 2 may include Form 1042-S, Foreign Person’s U.S. Officer instead of applying with the SSA for an SSN. The letter must Source Income Subject to Withholding. clearly state that you will not be securing employment while in the Exception 3. Mortgage interest—third party reporting. This United States, and your presence here is solely study related. This exception may apply if you have a home mortgage loan on real letter can be submitted in lieu of a Social Security denial letter if you property you own in the United States that is subject to third party are filing a tax return with this Form W-7 or claiming Exception 2. If reporting of mortgage interest. See the Exceptions Tables on page 8 you check this box to claim an exception under the benefits of a U.S. for information on the requirements for claiming Exception 3. income tax treaty with a foreign country, also check box h. On the Information returns applicable to Exception 3 may include Form dotted line next to box h, enter the appropriate designation for 1098, Mortgage Interest Statement. Exception 2, (on this page). Identify the exception by its number, alpha subsection, and category under which you are applying (for Exception 4. Dispositions by a foreign person of U.S. real example, enter “Exception 2b-Scholarship Income and claiming tax property interest—third party withholding. This exception may treaty benefits” or “Exception 2c-Scholarship Income”). Also, enter apply if you are a party to a disposition of a U.S. real property interest the name of the treaty country and the treaty article number in the by a foreign person, which is generally subject to withholding by the appropriate entry spaces below box h (if applicable) and attach the transferee or buyer (withholding agent). See the Exceptions Tables on documents required under Exception 2. page 8 for information on the requirements for claiming Exception 4. Information returns applicable to Exception 4 may include the g. Dependent/spouse of a nonresident alien holding a U.S. visa. following. This is an individual who can be claimed as a dependent or a spouse on a U.S. tax return, who is unable, or not eligible, to obtain ● Form 8288, U.S. Withholding Tax Return for Dispositions by an SSN and who has entered the United States with a nonresident Foreign Persons of U.S. Real Property Interests alien holding a U.S. visa. For example, the primary visa holder has a ● Form 8288-A, Statement of Withholding on Dispositions by J-1 visa; the dependent or spouse has a J-2 visa. Foreign Persons of U.S. Real Property Interests h. Other. If the reason for your ITIN request is not described in ● Form 8288-B, Application for Withholding Certificate for boxes a through g, check this box. Describe in detail your reason for Dispositions by Foreign Persons of U.S. Real Property Interests requesting an ITIN and attach supporting documents. Exception 5. Treasury Decision (TD) 9363. This exception may Frequently, third parties (such as banks and other financial apply if you have an IRS reporting requirement under TD 9363 and institutions) which are subject to information reporting and are submitting Form W-7 with Form 13350. See the Exceptions withholding requirements, will request an ITIN from you to enable Tables on page 8 for information on the requirements for claiming them to file information returns required by law. If you are requesting Exception 5. an ITIN for this reason, you may be able to claim one of the exceptions described below. Enter on the dotted line next to box h Line Instructions the exception that applies to you. Identify the exception by its number, alpha subsection (if applicable), and category under which Enter N/A (not applicable) on all lines that do not apply to you. Do you are applying (for example, enter “Exception 1a-Partnership not leave any lines blank. Interest” or “Exception 3-Mortgage Interest”). Examples of Line 1a. Enter your legal name on line 1a as it appears on your completed Forms W-7 can be found in Pub. 1915. You will not need documents. This entry should reflect your name as it will appear on a to attach a tax return to your Form W-7. For more detailed U.S. tax return. information regarding the exception(s) that may apply to you, see the Exceptions Tables beginning on page 6. Your ITIN will be established using this name. If you do not use this name on the U.S. tax return, the processing of the Note. If box h is checked, box a or f may also be checked. U.S. tax return may be delayed. Exception 1. Passive income—third party withholding or tax CAUTION treaty benefits. This exception may apply if you are the recipient of partnership income, interest income, annuity income, etc. that is Line 1b. Enter your name as it appears on your birth certificate if it subject to third party withholding or covered by tax treaty benefits. is different from your entry on line 1a. See the Exceptions Tables on page 6 for information on the requirements for claiming Exception 1. Line 2. Enter your complete mailing address on line 2. This is the Information returns applicable to Exception 1 may include the address the IRS will use to return your original documents and send following. written notification of your ITIN. ● Form 1042-S, Foreign Person’s U.S. Source Income Subject to Note. If the U.S. Postal Service will not deliver mail to your physical Withholding location, enter the U.S. Postal Service’s post office box number for your mailing address. Contact your local U.S. Post Office for more ● Form 1099-INT, Interest Income information. Do not use a post office box owned and operated by a ● Form 8805, Foreign Partner’s Information Statement of Section private firm or company. 1446 Withholding Tax Line 3. Enter your complete foreign (non U.S.) address in the country ● Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, where you permanently or normally reside if it is different from the Credits, etc. address on line 2. If you no longer have a permanent residence, due Exception 2. Other income. to your relocation to the United States, enter only the foreign country where you last resided on line 3. If you are claiming a benefit under Applicants receiving compensation for personal services an income tax treaty with the United States, line 3 must show the performed in the U.S., or issued a U.S. visa that is valid treaty country. for employment, should first apply for an SSN with the CAUTION SSA. You are not eligible for an ITIN if you are eligible to obtain an SSN.
- 5. Form W-7 (Rev. 3-2009) Page 5 Do not use a post office box or an “in care of” (c/o) Line 6g. If you checked reason f, you must enter the name of the address instead of a street address on line 2 if you are educational institution and the city and state in which it is located. entering just a “country” name on line 3. If you do, your You must also enter your length of stay in the United States. CAUTION application will be rejected. If you are temporarily in the United States for business purposes, you must enter the name of the company with whom you are Line 4. To be eligible for an ITIN, your birth country must be conducting your business and the city and state in which it is recognized as a foreign country by the U.S. Department of State. located. You must also enter your length of stay in the United States. Line 6a. Enter the country or countries (in the case of dual Signature. You must sign Form W-7. However, if the applicant is a citizenship) in which you are a citizen. Enter the complete country minor under 14 years of age, a delegate (parent or court-appointed name; do not abbreviate. guardian) can sign for him or her. Type or print the delegate’s name Line 6b. If your country of residence for tax purposes has issued you in the space provided and check the appropriate box that indicates a tax identification number, enter that number on line 6b. For his or her relationship to the applicant. If the delegate is signing as a example, if you are a resident of Canada, enter your Canadian Social court-appointed guardian, attach a copy of the court-appointment Insurance Number. papers showing the legal guardianship. Line 6c. Enter only U.S. nonimmigrant visa information. Include the If the applicant is 14 years of age or over, the applicant can sign USCIS classification, number of the U.S. visa, and the expiration date or appoint an authorized agent to sign. The authorized agent could in month/day/year format. For example, if you have an F-1/F-2 visa be the applicant’s parent or another person designated by the with the number 123456 that has an expiration date of December 31, applicant. The authorized agent must print his or her name in the 2012, enter “F-1/F-2,” “123456,” and “12/31/2012” in the entry space provided for the name of the delegate and attach Form 2848, space. Power of Attorney and Declaration of Representative. Note. If the visa has been issued under a “duration of stay” label by Note. All Powers of Attorney (POAs) submitted to the IRS must be in USCIS, enter “D/S” as the expiration date. English. Any POAs received in a foreign language will be considered invalid unless accompanied by a certified English translation. Line 6d. Check the box indicating the type of document(s) you are submitting for identification. You must submit documents as explained in item (3) under How To Apply on page 2. Enter the name Acceptance Agent’s Use ONLY of the state or country or other issuer, the identification number (if Enter the 8-digit office code that was issued to you by the ITIN any) appearing on the document(s), the expiration date, and the date Program Office. on which you entered the United States. Dates must be entered in the month/day/year format. Also, you may subsequently be required to provide a certified translation of foreign language documents. Paperwork Reduction Act Notice. We ask for the information on Note. Any visa information shown on a passport must be entered on this form to carry out the Internal Revenue laws of the United States. line 6c. You are required to give us the information. We need it to ensure Line 6e. If you ever received a temporary taxpayer identification that you are complying with these laws and to allow us to figure and number (TIN) or an employer identification number (EIN), check the collect the right amount of tax. “Yes” box and complete line 6f. If you never had a temporary TIN or You are not required to provide the information requested on a an EIN, or you do not know your temporary TIN, check the “No/Do form that is subject to the Paperwork Reduction Act unless the form not know” box. displays a valid OMB control number. Books or records relating to a A temporary TIN is a nine-digit number issued by the IRS to form or its instructions must be retained as long as their contents persons who file a return or make a payment without providing a may become material in the administration of any Internal Revenue TIN. You would have been issued this number if you filed a U.S. tax law. Generally, tax returns and return information are confidential, as return and did not have a social security number. This temporary TIN required by Internal Revenue Code section 6103. will appear on any correspondence the IRS sent you concerning that The average time and expenses required to complete and file this return. form will vary depending on individual circumstances. For the An EIN is a nine-digit number (for example, 12-3456789) assigned estimated averages, see the instructions for your income tax return. by the IRS to businesses, such as sole proprietorships. If you have suggestions for making this form simpler, we would be Line 6f. If you have both a temporary TIN and an EIN, attach a happy to hear from you. See the instructions for your income tax separate sheet listing both. If you were issued more than one return. temporary TIN, attach a separate sheet listing all the temporary TINs you received.
- 6. Form W-7 (Rev. 3-2009) Page 6 Exceptions Tables Exception #1 Third Party Withholding on Passive Income Note. Federal tax withholding and/or information reporting must take place within the current tax year. Third Party Documentation you must submit if you are eligible to claim Withholding on Persons who are eligible to claim Exception 1 include: Exception 1: Passive Income 1(a) Individuals who are partners of a foreign partnership, or a U.S. 1(a) A copy of the portion of the partnership or LLC agreement partnership with 10 or more partners, that invests in the U.S. and displaying the partnership’s Employer Identification Number and who own assets that generate income subject to IRS information showing that you are a partner in the partnership that is conducting reporting and federal tax withholding requirements; or business in the United States. 1(b) Individuals who have opened an interest bearing bank deposit 1(b) A signed letter from the bank on their official letterhead, account that generates income which is effectively connected with displaying your name and account number, stating that you have their U.S. trade or business and is subject to IRS information opened a business account which is subject to IRS information reporting and/or federal tax withholding; or reporting and/or federal tax withholding on the interest generated during the current tax year. 1(c) Individuals who are quot;resident aliensquot; for tax purposes and have 1(c) A signed letter from the bank on their official letterhead, opened up an interest bearing bank deposit account that generates displaying your name and account number, stating that you have income subject to IRS information reporting and/or federal tax opened an individual deposit account which is subject to IRS withholding; or information reporting and/or federal tax withholding on the interest generated during the current tax year. 1(d) Individuals who are receiving distributions during the current 1(d) A signed letter or document from the withholding agent, on year of income such as pensions, annuities, royalties, dividends, official letterhead, showing your name and account number, and etc. and are required to provide an ITIN to the withholding agent evidencing that an ITIN is required to make distributions to you (i.e., investment company, insurance company, financial institution, during the current tax year which are subject to IRS information etc.) for the purposes of tax withholding and reporting reporting or federal tax withholding. requirements. Exception #2 Wages, Salary, Compensation and Honoraria Payments with Tax Treaty Benefits Claimed; or Scholarships, Fellowships, and Grants with Tax Treaty Benefits Claimed; or Scholarships, Fellowships, and Grants with no Tax Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed. Note. Federal tax withholding and/or information reporting must take place within the current tax year. 2(a). Wages, Documentation you must submit if you are eligible to claim Salary, Persons who are eligible to claim Exception 2(a) include: Exception 2(a): Compensation and Honoraria Payments Individuals claiming the benefits of a tax treaty who: ● are either exempt or subject to a reduced rate of withholding of ● A letter of employment from the payer of the income, or tax on their wages, salary, compensation, and honoraria ● A copy of the employment contract, or Claiming the payments, benefits of a tax ● A letter requesting your presence for a speaking engagement, treaty and etc. ● will be submitting Form 8233 to the payer of the income. along with: ● Evidence (information) on the Form W-7 that you are entitled to claim the benefits of a tax treaty, and ● A copy of the completed withholding agent’s portion of Form 8233 attached to the Form W-7, and a letter from the Social Security Administration (SSA)*, stating that you are ineligible to receive a social security number. *If you are present in the U.S. and are receiving honoraria payments, you do not have to obtain a letter of denial from the SSA. A letter from the authorized school official will suffice.
- 7. Form W-7 (Rev. 3-2009) Page 7 Exceptions Tables (continued) Exception #2 (continued) Wages, Salary, Compensation and Honoraria Payments with Tax Treaty Benefits Claimed; or Scholarships, Fellowships, and Grants with Tax Treaty Benefits Claimed; or Scholarships, Fellowships, and Grants with no Tax Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed. Note. Federal tax withholding and/or information reporting must take place within the current tax year. 2(b). Scholarships, Documentation you must submit if you are eligible to claim Persons who are eligible to claim Exception 2(b) include: Fellowships, and Exception 2(b): Grants Individuals claiming the benefits of a tax treaty who: ● are either exempt from or subject to a reduced rate of tax on ● A letter or official notification from the educational institution their income from scholarships, fellowships, or grants. (i.e., (i.e., college or university) awarding the noncompensatory foreign students, scholars, professors, researchers, foreign scholarship, fellowship, or grant; or Claiming the visitors, or any other individual), benefits of a tax ● A copy of a contract with a college, university, or treaty educational institution; and along with: ● will be submitting Form W-8BEN to the withholding agent. ● A copy of your passport showing the valid visa issued by the U.S. Department of State, and ● Evidence (information) on the Form W-7 that you are entitled to claim the benefits of a tax treaty, and ● A copy of the W-8BEN that was submitted to the withholding agent, and ● A letter from the Social Security Administration* stating that you are ineligible to receive a social security number (SSN). *If you are a student on an F-1, J-1, or M-1 visa who will not be working while studying in the U.S., you will not have to apply for an SSN. You will be permitted to provide a letter from the Designated School Official or Responsible Officer stating that you will not be securing employment in the U.S. or receiving any type of income from personal services. 2(c). Scholarships, Documentation you must submit if you are eligible to claim Fellowships, and Persons who are eligible to claim Exception 2(c) include: Exception 2(c): Grants ● Individuals receiving noncompensatory income from ● A letter or official notification from the educational institution scholarships, fellowships, or grants (i.e., foreign students, (i.e., college or university) awarding the noncompensatory scholars, professors, researchers, or any other individual) that is scholarship, fellowship, or grant; or subject to IRS information reporting and/or withholding Not claiming requirements during the current year. ● A copy of a contract with a college, university, or educational benefits of a tax institution; treaty along with: ● A copy of your passport showing the valid visa issued by the U.S. Department of State, and ● A letter from the Designated School Official (DSO) or Responsible Officer (RO) stating that you are receiving noncompensatory income from scholarships, fellowships, or grants that is subject to IRS information reporting and/or federal tax withholding requirements during the current year (this letter must be attached to your Form W-7 or your application for an ITIN will be denied), and ● A letter from the Social Security Administration* stating that you are ineligible to receive a social security number (SSN). *If you are a student on an F-1, J-1, or M-1 visa who will not be working while studying in the U.S., you will not have to apply for an SSN. You will be permitted to provide a letter from the DSO or RO stating that you will not be securing employment in the U.S. or receiving any type of income from personal services. Persons who are eligible to claim Exception 2(d) include: Documentation you must submit if you are eligible to claim 2(d). Gambling Exception 2(d): Income Nonresident aliens visiting the U.S. who: Claiming the benefits of a tax ● have gambling winnings, Your W-7, which must be submitted through the services of an treaty appropriate gaming official serving as an IRS ITIN Acceptance ● are claiming the benefits of a tax treaty for an exempt or Agent to apply for an ITIN under Exception 2(d). reduced rate of federal tax withholding on that income, and Note. If you do not secure the services of a gaming official, you ● will be utilizing the services of a gaming official as an IRS ITIN may still file Form 1040NR at the end of the tax year with a Form Acceptance Agent. W-7, attaching a copy of Form 1042-S displaying the amount of tax withheld. Your 1040NR return should also display the tax treaty article number and country under which you are claiming the treaty benefits.
- 8. Form W-7 (Rev. 3-2009) Page 8 Exceptions Tables (continued) Exception #3 Third Party Reporting of Mortgage Interest Note. Federal tax withholding and/or information reporting must take place within the current tax year. Third Party Reporting of Mortgage Interest If you are eligible to claim Exception 3, you must submit documentation showing evidence of a home mortgage loan. This would include a copy of the contract of sale or similar documentation showing evidence of a home mortgage loan on real property located in the United States. Exception #4 Third Party Withholding—Disposition by a Foreign Person of United States Real Property Interest Note. Federal tax withholding and/or information reporting must take place within the current tax year. Third Party Withholding—Disposition by a A withholding obligation is generally imposed on a buyer or other transferee (withholding agent) when a Foreign Person of United States Real Property United States real property interest is acquired from a foreign person. In some instances, the foreign Interest person may apply for a withholding certificate to reduce or eliminate withholding on the disposition of real property. If you are eligible to claim Exception 4, you must submit: ● A completed Form 8288-B, and ● A copy of the sale contract. Note. For the seller of the property, Forms 8288 and 8288-A submitted by the buyer should be attached to the Form W-7. Exception #5 Filing Under Treasury Decision (TD) 9363 with Form 13350 Note. Federal tax withholding and/or IRS information reporting must take place within the current tax year. Reporting obligations under TD 9363 If you are eligible to claim Exception 5, you must submit Form W-7 and Form 13350 along with a letter from your employer on corporate letterhead stating you have been designated as the person responsible for ensuring compliance with IRS information reporting requirements.