Understanding Your IRS Individual Taxpayer Identification Number IT I N TABLE OF CONTENTS Important Changes to Note 4 General Information 12 5 Which aliens are eligible to receive Social Security Numbers? What is an ITIN? 5 What student visas qualify for employment? 12 What is the purpose of an ITIN? 5 Which foreign students qualify for ITINs? 12 When did IRS start issuing ITINs and why? 5 Are ITINs valid for identification? 5 How do I know if I need an ITIN? 6 Who must apply? 6 How do I apply for an ITIN? 7 Where can I get a Form W-7/W-7(SP)? 7 What information must be included on Form W-7/W-7(SP)? 7 Where do I file my Form W-7/W-7(SP)? 8 Where do I attach my Form W-7/W-7(SP)? 8 What are Acceptance Agents? 8 Will I have to pay to get an ITIN? 8 When should I apply for my ITIN? 8 How long does it take to get an ITIN? 8 Can I get an ITIN if I am an undocumented alien? 9 Where can I go to get help with my ITIN application? 16 Is the Form W-7 available in any foreign language? 9 Where can I obtain additional information to help me with my ITIN application? 17 Where can I call to get help with my W-7/W-7(SP) application? 17 Documentation What are the documentation requirements when applying for an ITIN? 9 9 What documents are acceptable as proof of identity and foreign status? 10 What is a National Identification Card? 10 Exceptions What are the exceptions to the requirement to attach a U.S. tax return? Dependency/Exemption Issues What are the rules for dependents? Employment Issues Are ITINs valid for work purposes? General Information for Completion of Form W-7/W-7(SP) Line by Line Instructions for Completing Form W-7/W-7(SP)? Signature 12 12 16 Who can sign the Form W-7/W-7(SP)? 16 Who can sign the Form W-7/W-7(SP) if the applicant is a minor under 14 years of age? 16 Who can sign the Form W-7/W-7(SP) if the applicant is 14 years of age or older? 16 Mailing the Application: Where should I mail my application? Additional Information 16 16 16 Frequently Asked Questions and Answers 17 Exhibits 19 Supporting Documentation Table 19 “Exception” Criteria Chart 20 Examples of Completed Form W-7s for “Exceptions” 24 10 Form W-7/W-7(SP) Check List Preparation Summary 30 12 12 Sample Copy of Letter from Withholding Agent/Financial Institution 31 12 Copy of Form W-7 32 10 12 Individual Taxpayer Identification Number 3 Persons outside the U.S. may call 215-516-2000 for assistance (this is not a toll-free call). Keep in mind that the Internal Revenue Service conducts an overseas taxpayer assistance program during the taxfiling season (January through mid-June). To find out if IRS personnel will be in your area, please contact the Consular Section at the nearest United States Embassy or Consulate. IMPORTANT CHANGES TO NOTE: UNDERSTANDING YOUR IRS INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER IRS assistance is available to help you prepare your Form W-7/W-7(SP) In the United States, call: 1-800-829-1040 (toll-free) or Visit an IRS Taxpayer Assistance Center or Call your local IRS Taxpayer Assistance Center to make an appointment to visit. Overseas help can be obtained from the following IRS offices: Location London, England Paris, France Frankfurt, Germany Address Telephone Number United States Embassy [44] [207] 894-0476 24/31 Grosvenor Square London W1A 1AE England United Kingdom United States Embassy [33] (1) 4312-2555 2 Avenue Gabriel 75382 Paris Cedex 08, France Physical Address: United States Consulate 2, Rue St. Florentin 75001 Paris, France U.S. Consulate Frankfurt [49] (69) 7535-3834 Geissener Str. 30 60435 Frankfurt am main, Germany 4 Individual Taxpayer Identification Number 1. The criteria description under “Exception 2” has been revised. 2. There has been a change in the number of IRS posts abroad where ITIN assistance can be obtained. 3. Forms W-7 will be processed at a new IRS Service Center. There is a new address to use for mailing applications to Austin, Texas. REMINDER: Each ITIN applicant must: 1. Apply using the most current W-7, Application for IRS Individual Taxpayer Identification Number or Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos. 2. Attach an original valid U.S. Federal income tax return. ITINs will no longer be assigned prior to the taxpayer filing a valid U.S. income tax return (Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ), to pay or claim withheld taxes unless an “exception” to the tax return filing requirement is met (see “Exceptions” later in this publication). 3. Supply original proof of identity and foreign status documents or notarized/certified copies – there are only 13 acceptable documents (see the “Supporting Documentation Table” later in this Publication). While the IRS will accept “original” documents, it is suggested that you submit certified or notarized copies. 4. Mail Form W-7/W-7(SP), proof of identity documents, and a United States individual income tax return to: Internal Revenue Service ITIN Operation P.O. Box 149342 Austin, TX 78714-9342 CAUTION: If you are attaching your tax return to the Form W-7, do not use the mailing address in the instructions for your tax return. Do not send a “copy” of the return to any other IRS office. You can apply for an ITIN by mail, at any IRS Taxpayer Assistance Center in the United States and at IRS offices abroad (contact the IRS office abroad to find out if that office accepts Form W-7/W-7(SP) applications). You can also apply through an Acceptance Agent, (see “What are Acceptance Agents?” later in this publication). The IRS will send your ITIN in the form of an authorization letter. An ITIN does not change your immigration status or your right to work in the United States. An ITIN is for tax purposes only. GENERAL INFORMATION What is an ITIN? An ITIN is a tax processing number, issued by the Internal Revenue Service, for certain resident and nonresident aliens, their spouses, and their dependents. It is a nine-digit number beginning with the number “9”, has a range of numbers from “70” to “88” for the fourth and fifth digits and is formatted like a SSN (i.e. 9XX-7XXXXX). The ITIN is only available to individuals who are required to have a taxpayer identification number for tax purposes but who do not have, and are not eligible to obtain a SSN from the Social Security Administration (SSA). Only individuals who have a valid filing requirement or are filing a tax return to claim a refund of over-withheld tax are eligible to receive an ITIN. Generally a U.S. Federal income tax return must accompany the ITIN application, unless the individual meets one of the “exceptions.” (See “Exceptions”). Caution: Applications for individuals who are requesting an ITIN as a spouse or a dependent of a primary taxpayer, must attach a valid U.S. Federal income tax return to the Form W-7. ITINs are issued regardless of immigration status because both resident and nonresident aliens may have United States tax return filing and payment responsibilities under the Internal Revenue Code. What is the purpose of an ITIN? ITINs are used for tax purposes only, and are not intended to serve any other purpose. IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers. An ITIN: 1. Does not authorize work in the U.S. or provide eligibility for Social Security Benefits or the Earned Income Tax Credit. 2. Is not valid for identification outside of the tax system. 3. Does not establish immigration status. An applicant must enter his/her ITIN in the space provided for the SSN when completing and filing a Federal income tax return (Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ). NOTE: When applying for an ITIN for the purpose of filing a valid tax return, the applicant is required to file the tax return with the Form W-7/W-7(SP) application unless specifically meeting an exception to the tax return requirement. (See “Exceptions”). When did IRS start issuing ITINs and why? In 1996, the U.S. Department of the Treasury issued regulations that introduced the ITIN, and required foreign persons to use an ITIN as their unique identification number on Federal tax returns (T.D. 8671, 1996-1 C.B.314). The regulations were intended to address the concern by the IRS and the U.S. Department of the Treasury that, without a unique number, taxpayers could not be identified effectively and tax returns could not be processed efficiently. Are ITINs valid for identification? ITINs are not valid for identification outside of the tax system and should not be offered as identification for non-tax purposes. Since ITINs are strictly for tax processing, the IRS does not apply the same standards as agencies that provide genuine identity certification. ITIN applicants are not required to apply in person. Individual Taxpayer Identification Number 5 How do I know if I need an ITIN? Examples of who needs an ITIN: If you do not have a Social Security Number (SSN) and are not eligible to obtain a SSN, but you are required to furnish a Federal tax identification number to file a U.S. tax return, be claimed as a spouse or dependent on a U.S. tax return or are required to furnish a tax identification number for any other tax purpose, you must apply for an ITIN. An alien individual cannot have both an ITIN and a SSN. If you are eligible for a SSN, you must first apply for one. Persons eligible to receive a Social Security Number are not eligible to receive an ITIN. Treasury regulations governing Internal Revenue Code Section 6109 require a valid taxpayer identification number for each person listed on the tax return. If the Social Security Administration denies the applicant’s request for a SSN they will issue a letter of denial. That letter must be attached to the Form W-7 when it is submitted to the IRS. NOTE: Although most applicants are required to file their tax return by attaching it to Form W-7/W-7(SP), there are exceptions to this requirement. (See “Exceptions”). ■ A nonresident alien individual eligible to obtain the benefit of a reduced tax withholding rate under an income tax treaty. See Pub. 515, “Withholding of Tax on Nonresident Aliens and Foreign Entities”. ■ A nonresident alien individual not eligible for a SSN who is required to file a U.S. tax return or who is filing a U.S. tax return only to claim a refund. ■ A nonresident alien individual not eligible for a SSN who elects to file a joint U.S. tax return with a spouse who is a U.S. citizen or resident. ■ A U.S. resident alien (based on the substantial presence test) who files a U.S. tax return but who is not eligible for a SSN. For information about the substantial presence test, see Pub. 519, U.S. Tax Guide for Aliens. ■ An alien spouse, claimed as an exemption on a U.S. tax return, who is not eligible to obtain a SSN. ■ An alien individual eligible to be claimed as a dependent on a U.S. tax return but who is not eligible to obtain a SSN. To determine if an alien individual is eligible to be claimed as a dependent on a United States tax return, see Pub. 501, “Exemptions, Standard Deductions, and Filing Information”, and Pub. 519, .“A United States Tax Guide for Aliens”. ■ A nonresident alien student, professor, or researcher who is required to file a United States tax return but who is not eligible for a SSN. If you have an application for a SSN pending, do not file Form W-7/W-7(SP). Complete Form W-7/W-7(SP) only when the SSA notifies you that a SSN cannot be issued. Proof that the SSA denied your request for a SSN must be included with your submission of Form W-7/W-7(SP). To request a SSN, use Form SS-5, “Application for a Social Security Card, (Original, Replacement or Correction)”. This form can be obtained from the SSA or downloaded from the IRS web site at http://www. irs.gov. To find out if you are eligible to obtain a SSN, contact you’re nearest SSA Office. Who Must Apply? Any individual who is not eligible to obtain a SSN but who must furnish a taxpayer identification number to the IRS must apply for an ITIN on Form W-7/W-7(SP). Do not complete Form W-7/W-7(SP) if you have a SSN or if you are eligible to obtain a SSN (i.e., A United States citizen or person lawfully admitted for permanent residence or employment). Applicants must have a valid filing requirement and file an original valid U.S. Federal income tax return with their ITIN applications, unless they meet one of the exceptions listed later in this publication. Note: “Exceptions” relate to the “tax return filing requirement only”. They do not relate to the “tax purpose”. Therefore, all individuals must have a “tax purpose” for requesting an ITIN, whether or not a U.S. Federal income tax return is submitted to the IRS with Form W-7. To determine if you have a filing requirement, see Publication 17, “Your Federal Income Tax” or Publication 519, “A United States Tax Guide for Aliens”. 6 Individual Taxpayer Identification Number IMPORTANT NOTE: If you are filing for an extension of time to file a United States income tax return (Form 4868 or Form 2688) or making an estimated payment with Forms 4868, 2688, or Form 1040-ES/1040-ES (NR), “Estimated Tax for Individuals/Estimated Tax for Nonresident Aliens” do not file the Form W-7/W-7(SP) with these forms. Write “ITIN TO BE REQUESTED” wherever the ITIN or SSN is requested. An ITIN will be issued only after you have filed a valid income tax return and have met all other requirements. How do I apply for an ITIN? You must complete Form W-7/W-7(SP) and attach a valid U.S. Federal income tax return, unless you qualify for an exception. Include your original, notarized or certified proof of identity documents. Because you are filing your tax return as an attachment to your ITIN application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form W-7/W7(SP) and proof of identity documents to the address listed in the Form W-7 instructions: Internal Revenue Service ITIN Operation P.O. Box 149342 Austin, TX 78714-9342 You may also apply using the services of an IRSauthorized Acceptance Agent or visit an IRS Taxpayer Assistance Center (TAC) in lieu of your mailing the information to the IRS. TACs in the United States provide help with ITIN applications on a walk-in or appointment basis. TACs are available to: ■ Assist taxpayers in the preparation of the Form W-7/ W-7(SP). ■ Answer questions about Form W-7/W-7(SP). ■ Review and/or validate your identity documents. ■ Forward your Form W-7/W-7(SP), and accompanying tax return, if applicable, to the IRS processing service center. For overseas assistance contact one of the overseas IRS offices listed in the front of this publication to find out if that office accepts Form W-7/W-7(SP). Telephone assistance is also available by calling the IRS toll-free number at 1-800-829-1040 (inside the United States) for information and help in completing your Form W-7/W-7(SP) and your tax return. International applicants may call 215-516-2000 (not a toll free number) for assistance. This number is not available for residents of the U.S. REMINDER: Only the current edition of Form W-7/ W-7(SP) will be accepted. All other versions of this form will be rejected and returned to you, which will result in processing delays. Where Can I get a Form W-7/W-7(SP)? Forms can be obtained by: ■ Calling 1-800-829-1040 within the continental United States only. Bulk quantities may also be ordered through this number. ■ Using a personal computer to download Form W-7/ W-7(SP) from our world wide web site at http://www.irs.gov ■ Visiting the nearest IRS Taxpayer Assistance Center or Overseas IRS office. ■ Writing to: Internal Revenue Service National Distribution Center P.O. Box 8903 Bloomington, IL 61702-8903 What information must be included on Form W-7/W-7(SP)? Form W-7/W-7(SP) will request the following type of information: ■ Reason for applying ■ Applicant’s full name (and birth name if different) ■ Applicant’s foreign address ■ Applicant’s country of citizenship ■ Applicant‘s mailing address ■ Applicant’s date and place of birth ■ Information about a passport or visa ■ The signature of the applicant, or if the applicant is a minor, it may be the signature of the parent, court-appointed guardian or Power of Attorney. (see “Signature” later in this Publication). NOTE: In addition to completing the form you must also attach appropriate identification documents and a valid US Federal income tax return (unless an exception to the return filing requirement is met). Individual Taxpayer Identification Number 7 Where do I file my Form W-7/W-7(SP)? By Mail: Mail your completed application, your original tax return and any other substantiating or supporting identification documents listed on the Supporting Documentation Table to: Internal Revenue Service ITIN Operation P.O. Box 149342 Austin, TX 78714-9342 CAUTION: Do not use the mailing address in the instructions for your tax return; use the address above. Do not send a copy of the return to any other IRS office. In Person: You can apply for an ITIN by bringing your completed forms and documentation to any IRS Taxpayer Assistance Center in the United States and most IRS offices abroad, where IRS personnel will verify your documentation and forward the application to the IRS processing center. Through Acceptance Agents: You can also apply through an Acceptance Agent authorized by the IRS to facilitate the ITIN application process for you. To obtain a list of authorized Acceptance Agents in you area, visit the IRS website at http://www.irs.gov. REMINDER: Keep a copy of your application for your records. Where do I attach my Form W-7/W-7(SP)? If you are required to file an U.S. Federal income tax return with this form, attach Form W-7/W-7(SP) to the front of your return. If you are applying for more than one ITIN for the same return (such as for a spouse or dependents) attach all Forms W-7/W-7(SP) in the order that the individuals are listed on the tax return. What are Acceptance Agents? Acceptance Agents (AAs) are persons (individuals or entities (colleges, financial institutions, accounting firms, etc.)) who have entered into formal agreements with the IRS that permit them to assist applicants in obtaining ITINs. Certifying Acceptance Agents (CAAs) are individuals or entities who assume a greater responsibility. They are also authorized to verify the applicant’s claim of “identity” and “foreign status” through a review of appropriate documentation, as well as verifying the authenticity, accuracy and completeness of the supporting documentation. In addition, once the ITIN is issued, the CAA receives the applicant’s number directly from IRS. 8 Individual Taxpayer Identification Number IRS does not charge a fee to obtain an ITIN, however, a person acting as an AA/CAA may charge a fee for his/her services. A list of authorized Acceptance Agents is available on the IRS website at http://www.irs.gov. Note: Even if you are utilizing the services of an Acceptance Agent, you must follow all procedures outlined in this Publication for obtaining an ITIN, (i.e. attaching Form W-7/W-7(SP) to your Federal income tax return, unless you meet one of the “exceptions” to the tax return filing requirement). Acceptance Agents only facilitate the application process and are not authorized to issue the ITIN directly. Will I have to pay to get an ITIN? The IRS does not require payment of a fee for issuing an ITIN. However, fees may apply if you choose to use the services of an Acceptance Agent. When should I apply for my ITIN? Complete Form W-7/W-7(SP) as soon as you are ready to file your U.S. Federal income tax return, since you must attach the return to your application. However if you meet one of the exceptions to the tax return filing requirement, submit your completed Form W-7/ W-7(SP), along with your proof of “identity” and “foreign status” and the required supplemental documents to substantiate your qualification for the exception, as soon as possible after you determine you are covered by an exception. You can apply for an ITIN any time during the year; however, if the tax return you attach to Form W-7 is filed after the return’s due date, you may owe interest and/or penalties. You should file your current year return by the prescribed due date to avoid this. How long does it take to get an ITIN? If you qualify for an ITIN and your application is complete, you will receive a letter from the IRS assigning your tax identification number usually within four to six weeks. Applications mailed from abroad may take considerably longer. If you have not received a response within the referenced time period, you may call 1-800-829-1040 (toll free within the United States) to request the status of your application. Taxpayers overseas can contact one of the IRS offices listed in the front of this publication or call 215-516-2000 (not a toll-free number). Can I get an ITIN if I am an undocumented alien? Yes, If you are required to file a U. S. Federal income tax return or qualify to be listed on another individual’s tax return as a spouse or dependent, you must have either a valid SSN or an ITIN. If you are an undocumented alien and cannot get a SSN, you must get an ITIN for tax purposes. Remember, having an ITIN does not: ■ Give you the right to work in the United States, ■ Change your immigration status, or ■ Entitle you to the Earned Income Tax Credit or Social Security benefits. Is the Form W-7 available in any foreign language? Yes, this form is available in Spanish as Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos. DOCUMENTATION What are the documentation requirements when applying for an ITIN? The Form W-7 Application must be accompanied by the following documentation when applying for an ITIN: 1. Your completed Form W-7/W-7(SP). 2. Your original valid U.S. Federal income tax return for which the ITIN is needed. However if one of the exceptions to the tax return filing requirement applies, you must attach the documentation that is required to support that exception. 3. The original documents, or certified or notarized copies of documents, that substantiate the information provided on the Form W-7/W-7(SP). The supporting documentation must be consistent with the applicant’s information provided on Form W-7/W-7(SP). For example, the name, date of birth and country of citizenship must be the same as lines 1a, 4 and 6a of the Form W-7/W-7(SP). The documentation you present must: 1. Verify your identity by containing your name and photograph and support your claim of foreign status. (see “Supporting Documentation Table” in the Exhibits). 2. Be an original document; be a copy certified by the issuing agency, be a copy certified or notarized by a State Department employee (i.e. United States notaries at Embassies and Consulates worldwide), a United States Military Judge Advocate General Officer, a United States public notary legally authorized within his or her local jurisdiction, or a foreign notary legally authorized as outlined by the Hague Convention. The Convention provides for the simplified certification of public (including notarized) documents to be used in countries that have joined the convention. A certification will be issued in the form of an “aspostille”, which will be attached to the copy of the document. (The apostille must stay attached to the copy of the document when it is sent to the IRS.). When submitting documentation to a notary, the notary must see the valid, unaltered original documents and verify that the copy conforms to the original. 3. Must be current, i.e. not expired. The definition of “current” for applying for an ITIN is as follows: ◆ Birth certificates do not contain expiration dates and, therefore, will be considered current. ◆ Passports and National Identification cards displaying an ”expiration” date will be considered current only if the date displayed on the document has not expired prior to the date the Form W-7/ W-7(SP) is submitted. ◆ School records and Medical records (used only for children under the age of 14; under the age of 18 if a student) will be considered current only if the date displayed on the records is not more than one (1) year prior to the date the Form W-7/W-7(SP) is submitted. Individual Taxpayer Identification Number 9 “Original” documents you submit will be returned to you. You do not need to provide a return envelope. “Copies” of documents will not be returned. If your original documents are not returned within 60 days, you may call the IRS (see “Telephone Help”) to inquire as to the status. (It is strongly suggested, that if possible, authorized “copies” of documents be sent in lieu of “originals”). What documents are acceptable as proof of identity and foreign status? IRS has streamlined the number of documents the agency will accept as proof of identity and foreign status to obtain an ITIN. If you submit an original passport or a properly notarized or certified copy of a valid passport you do not need to submit any other documents from the list below. If you do not have a passport, you must provide a combination of current documents (at least two or more) that show your name and photograph and support your claim of identity and foreign status. With the exception of children under 14 years of age (under 18 years of age if a student), at least one document you present must contain a recent photograph. Listed below are the only documents that will be accepted by IRS: 1. Passport (stand alone document) 2. United States Citizenship and Immigration Services (USCIS) photo identification 3. Visa issued by the US Department of State 4. United States driver’s license 5. United States military identification card 6. Foreign driver’s license 7. Foreign military identification card 8. National identification card. The document must be current, and contain the individual’s name, address, photograph, date of birth and expiration date (i.e. Mexican Matricula card). 9. U. S. State identification card 10. Foreign voter’s registration card 11. Civil birth certificate * 12. Medical records (dependent’s only – under 14 years of age; under 18 years of age if a student) * 13. School Records (dependent’s only - under 14 years of age; under 18 years of age is a student) * 10 Individual Taxpayer Identification Number (*may be used to establish foreign status only if documents are foreign.) NOTE: You may be requested to provide a certified translation of foreign language documents. If you have applied for a Social Security Number, but the Social Security Administration has denied your request, your ITIN application must also contain an official letter, form, or other documentation from the SSA providing proof that your application was denied. (This pertains only to persons who have been issued a Visa from the US Department of State that enables them to obtain a SSN.) This proof must be attached to your Form W-7/W-7(SP) or your application for an ITIN will be rejected. Students who enter the U.S. on an “F”, “J”, or “M” visa, but who will not be employed and are here only for the purpose of study, or person’s present in the U.S. who are receiving only honoraria payments, do not have to go to the SSA to try and obtain a Social Security Number first. A letter from the Designated School Official (DSO), Responsible Officer (RO or Authorized School Official can be submitted in lieu of a letter from the SSA. (See the Exception Chart at the end of this publication.) What is a National Identification Card? Some foreign governments issue identification cards to their citizens. IRS will accept these cards as proof of identity and foreign status in combination with other documents described above if the card is current (i.e. not expired) and contains the applicant’s name, address, photograph, and date of birth. EXCEPTIONS What are the “exceptions” to the requirement to attach a U.S. Federal income tax return? Although most ITIN applicants must attach a valid income tax return to their Form W-7 application, there are limited circumstances under which an ITIN will be issued without an attached return. If any of the four exceptions listed below apply to you, you will not need to attach a U.S. Federal income tax return to your W-7/W-7(SP). These exceptions are explained in detail in the Exhibit section at end of this Publication. If you claim an exception to the requirement to submit a valid original U.S. income tax return with Form W-7/ W-7(SP) you must submit proof of your claim in lieu of the tax return. NOTE: Applicants with a VISA that is valid for employment, and who will be employed in the U.S., should first apply for a SSN with the Social Security Administration (SSA). If you are unable to obtain a SSN after completing Form SS-5, a denial letter from the SSA must be attached to your Form W-7/W-7(SP) or your application will be rejected. Remember, you are not eligible for an ITIN if you are eligible to obtain a SSN. Exception 1. Third Party Withholding on Passive Income; ■ Third Party Withholding on Passive Income. IRS information reporting and/or tax withholding is required and apply to third parties (frequently banks and other financial institutions), who will request a TIN from you to enable them to comply with U.S. Treasury Regulations. To obtain an ITIN under this exception, you must include supporting documentation with your Form W-7/W-7(SP) showing that you own an asset that generates income subject to IRS information reporting and/or tax withholding requirements that will take place within the current tax year Exception 2. Wages, Salary, Compensation and Honoraria Payments with Tax Treaty Benefits Claimed; Scholarships, Fellowships and Grants with Tax Treaty Benefits Claimed; Scholarships, Fellowships and Grants – No Tax Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed ■ Wages, Salary or Compensation and Honoraria Payments* - Tax Treaty Benefits claimed. IRS information reporting and tax withholding is required by law and apply to third parties who will request a TIN from you to enable them to comply with U.S.Treasury Regulations. To obtain a TIN under this exception, you must attach a letter from the SSA denying your request for a Social Security Number. * Individuals present in the U.S. who are receiving honoraria payments only, do not have to apply for a SSN or submit letter of denial from the SSA. A letter from the Authorized School Official who extended the invitation will suffice. ■ Scholarship, Fellowship or Grant Income. IRS information reporting and/or tax withholding is required by law and apply to third parties who will request a TIN from you to enable them to comply with U.S. Treasury Regulations. Students on a F1, J-1 or M-1 visa who will not be working while studying in the U.S., will not have to apply for a SSN. They will be permitted to provide a letter from their Designated School Official (DSO), or Responsible Officer (RO) stating that they will not be securing employment in the U.S. or receiving any type of income from personal services. ■ Gambling Winnings – Tax Treaty Benefits claimed. If you are a nonresident alien visitor with gambling winnings, your Form W-7/W-7(SP) will be processed under an exception (2) only if submitted through the appropriate gaming official serving as an authorized ITIN Acceptance Agent. Exception 3. Thirty Party Reporting of Mortgage Interest Under the Internal Revenue laws, most recipients (lenders) of home mortgage interest report the amount of interest they receive from the borrower to both the IRS and the borrower. This reporting is usually done on a Form 1098, Mortgage Interest Statement. First time filers who secure a home loan may seek an ITIN to provide to their lender. Exception 4. Third Party Withholding – Disposition by a Foreign Person of United States Real Property Interest A tax withholding obligation is generally imposed on a buyer or other transferee (withholding agent) when a United States real property interest is acquired from a foreign person. This withholding serves to collect the tax that may be owed by the foreign person. In some instances, the foreign person may apply for a withholding certificate to reduce or eliminate withholding on the disposition of the real property. An ITIN would be needed for this transaction. Individual Taxpayer Identification Number 11 DEPENDENCY/EXEMPTION ISSUES (See IRS Publication 501 for who qualifies to be claimed as a dependent.) What are the rules for dependents? Residents of Mexico, Canada, or U.S. nationals must use the same rules as U.S. citizens to determine who is a dependent and for which dependents exemptions can be claimed. For residents of the Republic of Korea (South Korea) there are two additional requirements, and for students and business apprentices from India they must also be able to claim the benefits of the United StatesIndia tax treaty. See publication 501 (Exemptions, Standard Deduction and Filing Information), for additional information and to determine who may qualify as a dependent. If the dependent is a minor, the documentation must establish the relationship between the dependent and the primary taxpayer. Such documentation could include a birth certificate, adoption papers, or other court appointment papers showing legal guardianship. EMPLOYMENT ISSUES Are ITINs valid for work purposes? SSA substantiating the denial must be attached to your application. For more information on who is eligible to receive a Social Security Number, refer to the Social Security Administration website at http://www.ssa.gov. What student visas qualify for employment? Students who enter the United States under certain U.S. visas may be eligible to work in the United States. For more information on who is eligible to work and who must apply for an EAD, refer to the U.S. Citizenship and Immigration Services (USCIS) web site at http://uscis. gov. Which foreign students qualify for ITINs? The employment rules for foreign students in the United States are set forth in appropriate United States Customs and Immigration Services (USCIS) laws and regulations. Information on these laws and regulations can be obtained from the nearest USCIS office, the USCIS website at http://uscis.gov. or the foreign students’ office of the appropriate university or learning institution. Generally, foreign students eligible to work in the United States, and who will be employed, should apply for a SSN. However, if they are denied a SSN, they may be eligible to apply for an ITIN by attaching the documentation from the SSA, substantiating the denial, to their Form W-7. (See the Exception Chart in the back of this publication for additional information on F-1, J-1 and M-1 students). ITINs do not authorize individuals to work in the United States and are not valid for employment purposes. However, if you are required to file a U. S. Federal income tax return and are ineligible to receive a SSN, you must obtain an ITIN. GENERAL INFORMATION FOR COMPLETION OF FORM W-7/ W-7(SP) Which aliens are eligible to receive Social Security Numbers? Please ensure that each line on Form W-7 is completed. If any of the fields are left blank or the information is not valid, the Form W-7 application will be suspended or rejected for incomplete or missing information. Enter N/A on the lines that do not pertain to you. NOTE: If you discover that you have made an error on a Form W-7 that has already been submitted to the IRS, please do not file another Form W-7 with the correct information. Instead, call the IRS taxpayer assistance number, (1-800-8291040) and provide the IRS employee with the correct information. Certain aliens by virtue of their nonimmigrant status are authorized to work in the United States. Some of the individuals must apply to the United States Citizenship and Immigration Services (USCIS) for an Employment Authorization Document (EAD). Any nonresident alien holding an EAD, or who is already authorized to work in the United States, is eligible to receive a SSN. If you have an EAD, do not complete a Form W-7/ W-7(SP) application unless the SSA has rejected your request for a SSN. Supporting documentation from the 12 Individual Taxpayer Identification Number Line by Line Instructions for Completing Form W-7/W-7(SP). W-7 Form (Rev. January 2006) ������������������������������ OMB No. 1545-0074 ����������������� ������������������������������������������������������������������������ Department of the Treasury Internal Revenue Service Reason You Are Submitting Form W-7/W-7(SP): ���������������� ����������������������������������������������������������������������������������������� You must check only one box to indicate the reason you are completing Form W-7/W-7(SP). If more than one box ����������������� applies to you, check the box that best explains your reason for submitting the Form. Note: Exception: If you check � ���������������������������������������������������������������������������������������������������� box “a” or “f”, then box “h” may also be checked. Treaty Country and Treaty Article must also be present, if applicable. � �������������������������������������������������������������������������������������������������� ������������������������������������������������������������ Refer to IRS Publication 901, “Tax Treaties” if you need additional information. ������������������������������������Read the instructions for the box you check. �������� If you check box �� ���������or ����������������������������������������������������������������������������������(see instructions). � Nonresident alien required to obtain ITIN to claim tax treaty benefit � Nonresident alien filing a U.S. tax return � U.S. resident alien ���������������������������������������������filing a U.S. tax return � Dependent of U.S. citizen/resident alien � Spouse of U.S. citizen/resident alien � Nonresident alien student, professor, or researcher filing a U.S. tax return � � Dependent/spouse of a nonresident alien holding a U.S. visa Other (see instructions) Additional information for � and �: Enter treaty country �� First name Middle name Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) ���� REMINDER: and treaty article number Last name ������������������������������ Middle name Last name THEN ������������������������������ OMB No. 1545-0074 ����������������� Street address, apartment number, or rural route number. ����������������������������������� Department of the Treasury � Box “a” or Box “f” is checked and a tax The “treaty country” and “treaty article number” must be entered ������������������������������������������������������������������������ ����������� Internal Revenue Service treaty benefit is being claimed in the space provided under box h. ��������������� ���������������� (see instructions) Name birth if Form at W-7 different (Rev. January 2006) �� First name IF ����������������������������������������������������������������������������������������� City or town, state or province, and country. Include ZIP code or postal code where appropriate. Box “d” or “e” is checked The full name and SSN or ITIN of the U.S. person who is the ����������������� rural route number.alien ����������������������������� � Street address, apartment number, orcitizen/resident must be present in the space provided. ������� � ���������������������������������������������������������������������������������������������������� ������� � �������������������������������������������������������������������������������������������������� Box “h” is checked The information describing in detail the reason that the ITIN (if different from City or town, state or province, and country. Include ZIP code or postal code where appropriate. ������������������������������������������������������������ above) (see instructions) being requested must be present in the space provided. is ������������������������������������Read the instructions for the you or check. � Date of birth (month / day ������������������������������ / year) Country of birth Citybox and state province�������� (optional) If� you check ����� Male box �� Note: See “Exhibits” at the end of/ this publication for examples of completed Forms W-7 ���������or ����������������������������������������������������������������������������������(see instructions). Form W-7 / Female ����������� ������������������������������ OMB No. 1545-0074 (Rev. January 2006) � Nonresident alien required to obtain ITIN to claim tax treaty benefit �� Country(ies) of citizenship �� Foreign����������������� tax I.D. number (if any) �� Type of U.S. visa (if any), number, and expiration date Line 1 –Nonresident ����� Department ofName: the Treasury � alien filing a U.S. tax return������������������������������ ������������������������������������������������������������������������ Internal Revenue Service ����������� L.1a. legal name as itdocument(s) appears on your documents. This entry Form W-7 U.S. your � Enter resident alien ���������������������������������������������filing a U.S. tax should return reflect your name, as it will appear on �� Identification submitted (see instructions) ������������������������������ ���������������� (Rev. 2006) � January Enter of U.S. citizen/resident name Your and SSN/ITIN of U.S. citizen/resident alien (see instructions) a����������������������������������������������������������������������������������������� United States Federal Income return. Caution: ITIN will beUSCIS established using this name. IfOMB youNo.do1545-0074 not use � Dependent license/State I.D. documentation Other Driver’s Passport tax alien ����������������� Department of the Treasury � of U.S. citizen/resident alien Spouse John Doe SSN: 123-45-6789 ������������������������������������������������������������������������ No.: Exp. date: / / date in U.S. / / Entry by: Issued Revenue Service Internal ����������������� this name on your United States tax return, the processing of the U.S. tax return may be delayed until discrepancies � Nonresident alien student, professor, or researcher filing a U.S. tax return � ���������������������������������������������������������������������������������������������������� ���������������� Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? �� are resolved. ����������������������������������������������������������������������������������������� � Dependent/spouse of a nonresident alien holding a U.S. visa � �������������������������������������������������������������������������������������������������� ����������������Skip line 6f. Other (see instructions) � ������������������������������������������������������������ ����������������� ����itComplete line 6f. the If more than one, list on a sheet attach to formbirth (see instructions). L.1b. If Additional an entryinformation is present, must reflect applicants’ name as itand appears onthis their certificate. for � and �: Enter treaty country and treaty article number � ���������������������������������������������������������������������������������������������������� �� TIN or EIN �� Enter: First name Middle namefor the box you check. Last �������� name ������������������������������������Read the instructions If you checkand box �� Name under which it was issued ����� �������������������������������������������������������������������������������������������������� ���������or ����������������������������������������������������������������������������������(see instructions). Mary Jane Doe ������������������������������������������������������������ (see instructions) �� of college/university or company (see instructions) �� Name First name Last name � required to obtain ITIN to claim tax treatyMiddle benefitname Nonresident alien Name at birth if Length of stay City and state ������������������������������������Read the instructions �������� If you check box �� different Nonresident alien Mary � filing a U.S. tax return Jane for the box you check. Smith penalties of apartment perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, instructions). including ���������or ����������������������������������������������������������������������������������(see Street address, number, or rural route number. ����������������������������������� �Under � alien ���������������������������������������������filing a U.S. tax returnand belief, it is true, correct, and complete. I U.S. resident accompanying documentation and statements, and to the best of my knowledge ���� If ����������� you applying for1234 an ITIN as spouse or of areturns U.S.oforcitizen or resident alien, fullmatters nameregarding of thatthe person theMarket IRS toa disclose to claim mydependent acceptance agent returncitizen/resident information necessary to the resolve authorize � � are required to obtain ITIN to tax treaty benefit Nonresident � Enter Dependent ofalien U.S. citizen/resident alien name and SSN/ITIN U.S. alien (see instructions) Street Apt. 1AAA ��������������� ���� of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. assignment City state or province, and country. code or postal code where appropriate. Nonresident � alien filingora town, U.S. tax return � citizen/resident alien Spouse of U.S. John Doe Include SSN:ZIP123-45-6789 who is the citizen/resident alien must be entered in the space provided next to reason box (d) or (e). Signature of applicant (if delegate, see ainstructions) Date alienPhiladelphia, ���������������������������������������������filing tax(month return/ day / year) Phone number U.S. residentalien 19104 �� Nonresident student, professor, orPA researcher filing U.S. tax returna U.S. address, apartment number, or rural number. ����������������������������� � � Dependent Enteraname of �U.S.Street citizen/resident alien androute SSN/ITIN of U.S. citizen/resident alien (see ������� � of a nonresident alien holding U.S. visa Dependent/spouse ( instructions) ) / / ������� of U.S. citizen/resident alien Spouse John 120 House Way instructions) Other (see � of delegate, if applicable (typeDoe or print)SSN: 123-45-6789 NameWhite Delegate’s relationship Parent Court-appointed guardian Keep a copy for (if different from information or ororprovince, andfiling country. Include ZIP code postal code where Additional fortown, �professor, andstate �: Enter treaty country and treaty article appropriate. number to or applicant � Nonresident alien City student, researcher a U.S. tax return your records. above) Power of Attorney �� Mailing First Last name (see Southgate, Sheffield S72 1HF nameEngland � 2instructions) of name a nonresident alien holding a U.S. visaMiddle Line -Dependent/spouse Applicant’s Address:: Signature Date (month / day / year) Phone ( ) ���� Jane Doe � Mary Date of birth (month / day / year) Country of birth City and state or province (optional) � ���������� Other (see instructions) � instructions) ����� Male ( ) (Line Faxresides / / normally If(see a������� mailing address is used that is different from the address where the applicant 3), then the Additional information for � and �: Enter treaty country and treaty article number �� First name Middle name Last name / 07 / 19XX ����������� � Female 07 Venice EIN Name and title (type or print) Italy Name of company Name at birth if address must include the street, city/town, province (if any), state/country and zip/foreign postal code. �� First name Middle name Last name �� Mary Country(ies) of citizenship �� Foreign tax I.D. number (if any) �� Type of U.S.Smith visa (if any), number, and expiration date �������� different Jane ���� ����� Mary address, apartment number,XXXXXXXXXX or ruralJane route number. ����������������������������������� � Street United Kingdom J-1 No.Doe 11111111 06/13/2008 (see instructions) ����������� ����������������������������������������������� ����������� �� name Middle Cat. nameNo. 10229L Last name Form ��� (Rev. 1-2006) �� First Identification document(s) submitted (see 1AAA instructions) 1234 Market Street Apt. Name at birth if ��������������� I.D. USCIS documentation Other Driver’s license/State different City or town, state or province, and country. Include ZIP code or postal code where appropriate. Mary Jane Smith � Passport apartment or rural route number. ����������������������������������� � Street No.:number, Exp. date: by: Austria Issuedaddress, 10 / 04 /2008 Entry date in U.S. 02 / 14 /2005 XXXXXXXXX Philadelphia, PA 19104 ����������� address, apartment number, or rural route number. ����������������������������� � Street 1234 Market Street Apt. 1AAA Taxpayer Identification Number 13 Have you previously received a U.S. temporary taxpayer identification numberIndividual (TIN) or employer identification number (EIN)? ������� ��������������� �� City orWhite town, state or province, ������� line and 6f. country. Include ZIP code or postal code where appropriate. 120����������������Skip House Way (if different from Complete line 6f. If 19104 more one, list on a sheet and or attach to code this form (see instructions). � ���� or town, state or province, andthan country. Include ZIP code postal where appropriate. City Philadelphia, PA above) ������������������ ���������������������������������������������������������������������������������������������������� Nonresident alien filing a U.S. tax return � ��������������������������������������������������������������������������������������������������� OMB No. 1545-0074 �� ���������������������������������������������������������������������������������������������������� U.S. resident alien ���������������������������������������������filing a U.S. tax return ������������������������������������������������������������ �� � �������������������������������������������������������������������������������������������������� Dependent of U.S. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) ������������������������������������Read instructions for the box check. �������� youentering check box Note: Do notofuse P.O. Box oralien an “in care of”the (c/o) address of a you street address if youIfare just��a ������������������������������������������������������������ � U.S.acitizen/resident Spouse John Doe SSN: instead 123-45-6789 ���������or ����������������������������������������������������������������������������������(see instructions). ���������������� “country name” on Line 3. professor, or researcher filing a U.S. tax return �� � Nonresident alien student, � Nonresident alien required to obtain ITIN to claim tax treaty benefit ������������������������������������Read � Dependent/spouse of a nonresident alien holding a U.S. visa the instructions for the box you check. �������� If you c Nonresident � 3– alien filing a U.S. tax return Line Foreign Address: ���������or ����������������������������������������������������������������������������������(see (see instructions) Other � U.S. resident � alien ���������������������������������������������filing a U.S. tax return ������������������������������ Additional information for � and �: Enter treaty country and treaty article number � Nonresident � your alien required to obtain ITINcity/town, to claim taxprovince treaty benefit Enter complete address including street, (if any), country and foreign postal code, in the m W-7 � Dependent of�� U.S. citizen/resident alien SSN/ITIN of U.S. citizen/resident alien (see instructions) Enter name andMiddle First name name Last name ������������������������������ ��January 2006) country ���� where you permanently or normally reside outside of the U.S.* If treaty benefits are being this OMBclaimed, No. 1545-0074 Nonresident alien filing aalien U.S. tax return �� of U.S. citizen/resident Spouse John Doe SSN: 123-45-6789 Mary Jane Doe (see instructions) ����������������� is usually the address in the treaty country. If the you do not have a permanent residence, due to relocation rtment of the Treasuryaddress � resident alien ���������������������������������������������filing a U.S. tax return U.S. � � Nonresident alien student, tax name return �� First nameprofessor, or researcher filing a U.S. Middle Last name al Revenue Service Name at birth if ������������������������������������������������������������������������ enter only the ofalien the holding foreign country where you SSN/ITIN last resided **. citizen/resident �the of a “name” nonresident visaJane Dependent/spouse � U.S., Dependent of U.S. citizen/resident aliena U.S. name and of U.S. alien (see instructions) Enter different Mary Smith k. �������� Ifto you check box �� Other (see instructions) ���������������� � Street address, apartment number, or rural route Doe number. ����������������������������������� � U.S. �������������������������������������������������������������������������������������� � of citizen/resident alien Spouse John SSN: 123-45-6789 Do not enter a post office box or an “in care of” (c/o) address on this line. If you do your application will be �������������(see instructions). ����������� information for � and �: Enter treaty country and treaty article number Additional 1234 Market Street or researcher Apt. 1AAA � � Nonresident alienname student, professor, filing a U.S. tax return rejected. ��������������� �� First Middle name Last name �������������� City or town, state or province, and country. Include ZIP code or postal code where appropriate. ���� Mary of a nonresident alien holdingJane Doe � instructions) a U.S. visa Dependent/spouse ������������������������������ Philadelphia, 19104 �������������this if you have, or are eligible to PA obtain, a U.S. social security number (SSN). Last name *(seeform �� First name Middle name ������ Other � at birth Street address, apartment number, ruralto route number. ����������������������������� � instructions) if (see Name ������������������������������ ������� etting an ITIN does not change your immigration status or your or right work in the United States OMB No. 1545-0074 different Additional information for � and �: Enter treaty country and treaty article number Mary Jane Smith 120 White House Way ����������������� does make ������� you eligible for the earned income credit. en (seenot instructions) address, apartment number, or rural route number. ����������������������������������� � Street (if different from �� orFirst name Middle name code where appropriate. Last name town, state or province, and country. Include ZIP code or postal City ���������������������������������������������������������������������� ����������� above) ���� 1234 MarketSheffield Street Apt. 1AAA Mary Jane Doe (see instructions) ����������������������������������Read the instructions for the box you check. �������� If you check box �� Southgate, S72 1HF England ��������������� (see instructions) City or town, state or province, and country. Include ZIP code or postal code where appropriate. ���������������� ����������������������������������������������������������� � Date birth (month City and state or province (optional) � ����� Male �� ofFirst name/ day / year) Country of birth Middle name Last name ������or ����������������������������������������������������������������������������������(see instructions). Name at birth if Philadelphia, PA 19104 ** / 07 / 19XX Female ����������� � 07 Italy Venice Nonresident ������� alien required to obtain ITIN to claim tax treaty benefit different address, apartment number, or rural route number.Jane ����������������������������� � Street Mary Smith �� Country(ies) of citizenship �� Foreign tax I.D. number (if any) �� Type of U.S. visa (if any), number, and expiration date ����� � Street address, apartment number, or rural route number. ����������������������������������� Nonresident ������� alien filing a U.S. tax United return �������������������������������������������������������������������� cle number Kingdom XXXXXXXXXX J-1 No. 11111111 06/13/2008 (if different from ����������� ����������� code or postal code where appropriate. City or town, state or province, and country. Include residentabove) alien ���������������������������������������������filing aApt. U.S.ZIP tax return U.S. �� Identification submitted (see instructions) 1234document(s) Market Street 1AAA ������������������������������������������������������������������ Last name ��������������� (see instructions) England ������������������������ City orEnter town,name state orlicense/State province, country. Include ZIPalien code(see or postal code where appropriate. I.D. USCIS documentation Other Driver’s Passport Dependent of U.S. citizen/resident� alien and SSN/ITINand of U.S. citizen/resident instructions) Doe � Date of birth (month / day / year) Country of birth City and state or province (optional) � ����� Male No.: Exp. date: 10 / 04 /2008 Entry date in U.S. / 14 /2005 by: Austria IssuedPhiladelphia, 02 XXXXXXXXX of U.S. citizen/resident alien Spouse John Doe SSN: 123-45-6789 PA 19104 Last name / 07 /box ����������� � Female 07 for 19XX Italy �������� If you Venice ���������Read the instructions theaddress, you check. check box �� identification number Line 4 – Birth Information: Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer (EIN)? �� Street apartment number, or rural route number. ����������������������������� � Nonresident alien student, professor, or researcher filing a U.S. tax return � �� Country(ies) of citizenship �� Foreign tax I.D. number (if any) �� Type of U.S. visa (if any), number, and expiration date ������� Smith ��������������������������������������������������������������(see instructions). ����� ����������������Skip line 6f. (i.e. July 7, 19xx would be entered as 07/07/19xx) and your country Enter your of birth in month/day/year ������� of a date nonresident alien holding a U.S. format visa Dependent/spouse United Kingdom XXXXXXXXXX J-1 No. 11111111 06/13/2008 �������������� 6f. If more than one, list on a sheet and attach to this form (see instructions). ����������� � ���� Complete obtain ITIN to claim tax treaty benefit (ifbirth. different from of If available, city line and state or province. mustInclude identifyZIP thecode country in which were born. To �� provide Identification submitted (see instructions) ordocument(s) town, state or province, andYou country. or postal codeyou where appropriate. Citythe Other (see instructions) 9XX-28-XXXX above) �� Enter: TIN or EIN and tax Additional return license/State I.D. USCIS documentation Driver’s Passport be(see eligible for�an ITIN, your birth country must be recognized as a foreign country bynumber the U.S.Other Department of State. information for and �:Name Enter treaty country and treaty article � instructions) under which it was issued England Mary J. Smith here appropriate. �����������������������������������filing U.S. tax return No.: XXXXXXXXX Exp. date: 10 / 04 /Last Entry date in U.S. 02 / 14 /2005 Issueda by: 2008 name Austria �� First name Middle name � Date of birth (month /orday / year) (see Country of birth City and state or province (optional) � �� Name of college/university company instructions) ����� and SSN/ITIN �� Enter name dent alien citizen/resident alien (seetaxpayer instructions) Haveof youU.S. previously received a U.S. temporary identification number (TIN) employer identification number (EIN)? �� City Mary Jane Doe and state Length of or stay / / ����������� � instructions) 07 07 19XX Italy Venice ��������� ����������������Skip line 6f. t alien John Doe 123-45-6789 �� First name SSN: Middle name Last name Under��penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including Country(ies) of citizenship �� Foreign tax I.D. number (if any) �� Type of U.S. visa (if any), number, and ���� Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). me at birth if � accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I ���� fessor, or researcher filing a U.S. tax returnthe IRS ����� rent to disclose to my Jane acceptance agentXXXXXXXXXX returns or return information necessary to resolve matters regarding the authorize Mary Smith Line 5 – Gender: 9XX-28-XXXX United Kingdom J-1 No. 11111111 06/ �� Enter: TIN or EIN and here appropriate. ���� assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. sident alien holding a Street U.S. visa address, apartment or rural number. ������������ undernumber, which it was issuedroutesubmitted Name Mary J. ����������������������������������� Smith �� Identification document(s) (see instructions) Check the appropriateSignature box forofyour gender. ��������� applicant (if delegate, see (see instructions) Date (monthUniversity / day / year) Phone number Temple �� Name of college/university or 1AAA company instructions) I.D. 1234 Market Street Apt. license/State USCIS documentation Driver’s Passport � vince (optional) d �: Enter treaty � countryMale and treaty article number ������������ state Philadelphia, stay 4appropriate. Cityorand Pennsylvania years ( ) City or town, state province, and country. Include ZIP code or postalLength code of where Other / Exp. / date: 10 / 04 /2008 Entry date in U.S. 0 Issued by: Austria No.: XXXXXXXXX Middle name Last name Female Under penalties of perjury, I (applicant/delegate/acceptance agent) Delegate’s declare that I have examined this application, including of delegate, if applicable (type or print) Name relationship Parent Court-appointed guardian a copy for Keep� Philadelphia, PA 19104 accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I ���� to applicant Jane Doe records. your and S. visa (if any), number, expiration date Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification numb �� Power of Attorney authorize the IRSnumber, to discloseortorural my acceptance agent returns or return information necessary to resolve matters regarding the Street address, apartment route number. ����������������������������� � ���� ���� assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer number. Signature Date (month / day / year) Middle name Last name Phone ( identifying ) ����������������Skip line 6f. Line 6 – Other Information: o. 11111111 06/13/2008 ���������� ����� Complete line 6f. If instructions) more than one, list on(month a to number (see instructions). (this form ) Fax � ���� / sheet / and of applicant (if delegate, see Date / day / year)attach Phone JaneofSignature Smith fferent from L.6a. Country(ies) Citizenship. ������� or town, state or province, andorcountry. Include ZIP code or postal where appropriate. City EIN Name and title (type print) Name code of company ve) ss, apartment number, or rural route number. ����������������������������������� 9XX-28-XXXX �� Enter: TIN or EIN on Other �������� ( ) / / the complete country name in which you are a citizen. Two (2) countries may be listed where dual citizenship instructions) EnterUnited Kingdom underif which it was of delegate, applicable (typeissued or print) Delegate’s relationship Mary J.(/). Smith Parent Court-appointed guardian date in U.S. / two /2005NameName a 02 copy for Keep Apt. rket 1AAA 8 EntryStreet 14 applies. If countries are listed, separate the countries with a slash Enter the complete name(s); do � records. Date of birth (month / day / year) Country of birth City and or province (optional) country to state applicant Cat. No. 10229L Form ���Male (Rev. 1-2006) ����������������������������������������������� �� your of�Attorney Power state or province, and country. Include��ZIPName codeof orcollege/university postal code where appropriate. Temple University or company (see instructions) ployer identification number (EIN)? not abbreviate. �������� Date (month / day / year) Length 07 / 07 / Signature 19XX Italy Philadelphia, Pennsylvania Venice Phone of ( stay )� City and state 4 Female years phia, PA 19104 ���������� �� Country(ies) of citizenship �� Foreign tax I.D. number (if any) �� Type visa (if any), ( ) and expiration date Fax number, / of U.S. / ss, apartment number, or rural route number. Under ����������������������������� penalties of perjury, I (applicant/delegate/acceptance agent) declareEIN that I have examined this applicatio ������� ��� m (see instructions). Name and title (type XXXXXXXXXX or print) of company Italy J-1 No. 11111111 06/13/2008 and statements, and toName the best of my knowledge and belief, it is true, correct, and accompanying documentation ���� �������� �������� authorize submitted the IRS to(see disclose to my acceptance agent returns or return information necessary to resolve matters re �� Identificationand document(s) instructions) ���� state or province, and country. Include ZIP code or postal code where appropriate. number (ITIN), including any previously assigned taxpayer identifyin assignment of my IRS individual taxpayer identification Cat. No. 10229L ����������������������������������������������� L.6b. Foreign Tax Identification Number. license/State I.D. USCIS documentation OtherForm ��� (Rev. 1-2006) Driver’s Passport � rsity Signature of applicant (if delegate, see instructions) Date (month / day / year) number Exp. date: 10 / enter in U.S. / Phone Entry date by: Austria No.: XXXXXXXXX Issued 04 /2008 02example, 14 /2005 your country youora province tax identification that number on line 6b. For if onthyears / day / year) If Country of birthof residence has Cityissued and state (optional) number, � Male 4 you are a resident of Canada you would enter your Canadian Social Insurance Number. ( ) / / number (EIN)? (TIN) or employer identification �� Have you previously received a U.S. temporary taxpayer identification number / 19XX � Female Italy including Venice examined this application, of delegate, or print)and expiration date Name Delegate’s relationship ����������������Skip 6f. Parent Court-ap a complete. copy Keep ef, citizenship it is true, correct, of ��and Foreign taxfor I.D.I number (if any) line �� Type ifofapplicable U.S. visa (if (type any), number, applicant your � records. ���� Complete line 6f. If more than one, list on a sheet and attach to this formto(see instructions). sary to resolve matters regarding the Power of Attorne Kingdom XXXXXXXXXX J-1 No. 11111111 06/13/2008 assigned taxpayer identifying number. Signature Date (month / day / year) Phoneand 9XX-28-XXXX ( ) �� Enter: or EIN document(s) submitted (seeTIN instructions) ���������� Name under which it was issued ear) Phone number Mary J. Smith ( ) Fax / / license/State I.D. USCIS documentation Other Driver’s ������� 14 Individual Taxpayer Identification Number EIN Name and title (type or print) Name of company ABC University �� Name of college/university or company (see instructions) ( ) Exp. date: 10 / 04 /2008 Entry date in U.S. 02 / 14 /2005 ustria No.: XXXXXXXXX �������� Length of stay 4 years City and state Philadelphia, PA Parent a U.S. Court-appointed guardian identification number (TIN) or employer identification number (EIN)? iously received temporary taxpayer Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including ����������������������������Read the instructions for the box you check. �������� If you check box �� ����������������������������������������������������������������������������������(see instructions). r. ����������������������������� alien required obtain to claim tax treaty benefit resident L.6c. Type of to U.S. VisaITIN������������������������������ code or postal code where appropriate. resident alien filing a U.S. tax return Enter only U.S. nonimmigrant visa information. Include the USCIS classification, number of the visa, and the expiration ������������������������������ OMB No. 1545-0074 date in month/day/year format. For example, if you have a J-1 visa that is numbered 11111111, and has an expiration ����������������� City and state or province (optional) � he Treasury Male Enter name endent of U.S. citizen/resident alien and SSN/ITIN of U.S. citizen/resident alien (see instructions) ������������������������������������������������������������������������ Service date of June 13, 2008, you would enter it as “J-1”, “No.11111111”, “06/13/2008”. � Female 2006) resident alien ���������������������������������������������filing a U.S. tax return Venice U.S. citizen/resident alien use of John Doe SSN: 123-45-6789 ���������������� �������������������������������������������������������������������������������� if any) alien �� student, Type of U.S. visa (if any), number, and expiration resident professor, or researcher filing a U.S. date tax return Xendent/spouse J-1 No. 11111111 of a nonresident alien holding06/13/2008 a U.S. visa �������� er (see instructions) �������������������������������������������������������������������������������������������� tionalUSCIS information forvisa � and �: Enter treaty and treaty then articleenter number Note: If the has beenOther issuedcountry under a “duration of stay” label by USCIS, “D/S” as the expiration date. documentation ����������������������������������������������������������������������������������������� name Last name p. date: �� / 04name /2008 Entry date in U.S. 02 / 14Middle /2005 10First �������������������������������������������������� L.6d.Mary Identification Documents. Jane Doe ions) number (TIN) or employer identification number (EIN)? fication ����������������������������Read the box instructions for the box you check. �������� If inyou box �� �� First Middle name name Check thename appropriate box. If the “other” is checked, then write-in the type ofLast documentation the check space provided. h if ����������������������������������������������������������������������������������(see instructions). If the applicant presents a valid passport, then no other documents are necessary to prove “identity” and “foreign Mary Jane Smith eet and attach to this form (see instructions). alien required to obtain to number, claim taxortreaty resident status”. apartment rural benefit route number. � Street A address, passport is ITIN the only stand-alone document. If ����������������������������������� you do not have a passport, you must use the documents and resident listed alien1234 filing a U.S. tax return under the Supporting Documentation Table and you will be required to provide more than one current document Market Street Apt. 1AAA th ����� residenttoalien ���������������������������������������������filing U.S.oftax return code verify your identity foreign and status. With Include the exception children underwhere 14 years of age (under 18 years of age or town, state and or province, country. ZIPa code or postal appropriate. City University ) Temple Enter endent ofif U.S. citizen/resident alien name and SSN/ITIN of U.S. citizen/resident alien (see instructions) a student), at least one document you present must contain a recent photograph. Philadelphia, PA 19104 Length of stay 4 years nia use of U.S. John orDoe SSN: 123-45-6789 ����������������������������� Street address,alien apartment number, rural route number. � citizen/resident gent) declare that I have examined this application, including If you are orsubmitting documents resident REMINDER: alien student, professor, researcher multiple filing a U.S. tax return use only the information from one of those documents to of my knowledge and belief, it is true, correct, and complete. I 6d. Enter theholding information for the second document on a separate sheet of paper and attach to Form rom of or a Line nonresident alien a U.S. visa endent/spouse or return complete information necessary to or resolve matters regarding the town, state province, and country. Include ZIP code or postal code where appropriate. City ), (see including any previously assigned taxpayer identifying number. W-7/W-7(SP). instructions) er ions) England tional information for �/ year) and �: Enter country andstate treaty article number Enter the/ ofday name of the State or Country or other number (if any) appearing document(s), Date number �(month Date birth (month /Phone day /treaty year) Country of birthissuer, the identification City and or province (optional) � on the Male �� First name Middle name Last name the expiration date, and the date on which you entered the United States. Dates must be entered in the month/day/year / / Female �� � 19XX Italy Venice ( ) / 07 / 07 Mary Jane Doe format. (i.e. October 4, 2008 would be entered 10/04/2008) You mayofsubsequently requested to provide �� Country(ies) of citizenship �� Foreign tax I.D. as number (if any) �� Type U.S. visa (if any),be number, and expiration date a ions) Delegate’s relationship Parent Court-appointed guardianname �� First translation name Middle Last name certified of foreign language documents. h if United Kingdom XXXXXXXXXX J-1 No. 11111111 06/13/2008 �� to applicant Power of Attorney Mary Jane Smith �� Identification document(s) submitted (see instructions) Date �(month / day / year) apartment Street address, or rural route number. ����������������������������������� Phone ( number, ) USCIS documentation Other Driver’s license/State I.D. � Passport ( ) Apt. 1AAA Fax / 1234 / Market Street Exp. date: 10 / 04 /2008 Entry date in U.S. 02 / 14 /2005 by: Austria No.: XXXXXXXXX �����Name ofIssued or town, stateEIN or province, and country. Include ZIP code or postal code where appropriate. City company �� Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? Philadelphia, PA TIN 19104 L.6e/6f. Previous Temporary or EIN. ����������������Skip line 6f. or rural route number. ����������������������������� address, apartment number, � Street No. 10229L Form ��� (Rev. 1-2006) If you� were issuedline a “Temporary Identification (TINattach or ITIN) or an Employer Identification Number (EIN) ����ever Complete 6f. If more than one, list onNumber” a sheet and to this form (see instructions). rom ions) �� �� from IRS, check the “Yes”9XX-28-XXXX box, and enter the number on line 6f, along with the name under which it was issued. �� Enter: or EIN and If town, state or province, and country. Include ZIP code or postal code where appropriate. City orTIN moreName than under one temporary number or a temporary number and an EIN, attach a separate continuation sheet which it was issuedwas issued Mary J. Smith England listing all of the previous numbers issued to you. If you never had a temporary TIN or an EIN, or you do not know your University �� Date Name college/university (see instructions) Temple � of of birth (month / day / year)or company of City and state or province (optional) � Male temporary or EIN, check the Country “No/DoPennsylvania notbirth know” box. state Length of stay 4 years City andTIN Philadelphia, / 07 / 19XX Female �payment 07 penalties Italy issued by the IRS toVenice A�� temporary TINofiscitizenship a nine-digit number personsType who file avisa return or make aand without Under perjury, I (applicant/delegate/acceptance I of have this application, including Country(ies) of �� Foreign tax I.D. numberagent) (if any)declare��that U.S.examined (if any), number, expiration date documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I and accompanying providing a taxpayer identifying number. You would have been issued this number if you filed a U.S. tax return authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the United Kingdom XXXXXXXXXX J-1 No. 11111111 06/13/2008 did not have a Social Security Number. This temporary will any appear on any correspondence the nIRS sent you assignment of my IRS individual taxpayer identification number (ITIN),TIN including previously assigned taxpayer identifying umber. �� Identification document(s) submitted (see instructions) concerning that return. Signature of applicantDriver’s (if delegate, see instructions) Date (month / day / year) Phone number license/State I.D. USCIS documentation Other Passport � An EIN is a by: nine-digit number (for example, 12-3456789) by/ the to businesses. No.: XXXXXXXXX Exp.assigned date: 10 /2008 Entry date in U.S. 02 / 14 /2005 Issued 04 IRS Austria / / ( ) youofpreviously a U.S. (type temporary taxpayer identification number relationship (TIN) or employer identification number (EIN)?guardian �� Have Name delegate,received if applicable or print) Delegate’s Parent Court-appointed y for to applicant s. ����������������Skip line 6f. Power of Attorney ���� Complete line 6f. If more than one, list on a sheet and this /form instructions). � Signature Dateattach (monthto/ day year)(seePhone ( ) ��� �� Enter: TIN or EIN 9XX-28-XXXX and Fax ( ) / / Name under which it was issued Mary J. Smith EIN Name and title (type or print) Name of company �� �� Name of college/university or company (see instructions) Temple University Length of stay 4 years City and state Philadelphia, Pennsylvania ������������������������������������� Cat. No. 10229L Form ��� (Rev. 1-2006) Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including 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 Individual Taxpayer Number 15 assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer Identification identifying number. Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number fferent from ve) instructions) �� �������� ��� �������� �� �� p a copy for r records. �������� ����� ������ City or town, state or province, and country. Include ZIP code or postal code where appropriate. � ���������������������������������������������������������������������������������������������������� United Kingdom � �������������������������������������������������������������������������������������������������� � Date of birth (month / day / year) Country of birth City and state or province (optional) ������������������������������������������������������������ � Male L.6g. Name of college/university/or company – (must be completed only if reason box “f” is checked).Female � 07 / 07 / 19XX Italy Venice ������������������������������������Read the instructions thevisa box youthe check. �������� If you chec If��youCountry(ies) checked reason box “f”, you��must provide name the educational and city and and state in date which of citizenship Foreign tax I.D.the number (if of any) �� Typefor ofinstitution U.S. (if any), number, expiration ���������or ����������������������������������������������������������������������������������(see inst it is located. You must also indicate your length of stay. Italy XXXXXXXXXX J-1 No. 11111111 06/13/2008 � alien required to obtain ITIN to claim tax treaty benefit Nonresident �� Identification document(s) submitted (see instructions) If you are temporarily in the United States for business purposes, you must provide the name of the company with � alien filing a U.S. tax return whom you are conducting your business andI.D. the city and state in which it is located. Also enter your length of stay Driver’s license/State USCIS documentation Other Passport �Nonresident U.S. by: resident alien ���������������������������������������������filing U.S. tax return in� theIssued U.S. Exp. date: 10 / 04 a/2008 date in U.S. 02 / 14 /2005 Entry Austria No.: XXXXXXXXX � Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) Dependent of U.S. citizen/resident alien Reason you f:previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? �� Havebox Spouse of U.S. citizen/resident alien John Doe SSN: 123-45-6789 ����������������Skip line 6f. alien student, professor, or researcher filing aand U.S. tax return ��Nonresident ���� Complete line 6f. If more than one, list on a sheet attach to this form (see instructions). � Dependent/spouse of a nonresident alien holding a U.S. visa 9XX-28-XXXX �� Enter: TIN or EIN (see instructions) � Name Line 6gOther under which it was issued Mary J.country Smith Additional information for � and �: Enter treaty and treaty article number University �� Name of college/university or company (see instructions) ABC �� First name Middle name Last name ���� Length of stay 4 years City and state Philadelphia, PA Mary Jane Doe (see instructions) � � and Under penalties of �� perjury, (applicant/delegate/acceptance agent) declare I have examined this application, including FirstI name Middle that name Last name Name at birth if documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I accompanying addition to thenecessary ITIN) with the Internal Revenue different authorize the IRS to disclose to my acceptance agent returns or return information to resolve matters regarding Service. the Mary Jane Smith identification (ITIN), including anynumber. previously assigned taxpayer identifying number. assignment of my IRS�individual Theroute POA or Tax ����������������������������������� Information Authorization must clearly Streettaxpayer address, apartmentnumber number, or rural SIGNATURE ����������� Who Signature can signofthe Form W-7/W-7(SP)? state the purpose for which it isnumber intended under the “tax applicant (if delegate, see Street instructions) Apt. Date (month / day / year) Phone 1234 Market 1AAA ��������������� matters” section. Seeorthe instructions forappropriate. these forms to Generally, the applicant istown, required toprovince, sign Form state or and country. Include ZIP code postal code where City or ( file or ) refer to the IRS web site / / determine which one to W-7/W-7(SP). The following are exceptions to this Philadelphia, PA 19104 Delegate’s relationship Name of delegate, if applicable (type or print) Parentinformation Court-appointed guardianof at www.irs.gov additional on Power requirement. ����������������������������� route number. for � Street address, apartment number, or rural ������� to applicant Power of Attorney Attorney (POA). ������� Signature Date (month / day / year) Phone ( Who can sign W-7/W-7(SP) if the applicant ) different from the Form (if City or town, state or province, and country. Include ZIP code or postal code where appropriate. above) is a minor under 14 years of age? Fax ( ) / / (see instructions) England EIN and title (type or print) Name of company If theName applicant is under 14 years of age, a delegate (a � Date of birth (month / day / year) Country ofWhere birth should I mail City and or province (optional) � ����� my state application? MAILING THE APPLICATION Male parent or court appointed guardian) may sign for him / 07 / 19XX ����������� 07delegate’s Italy Mail your Form W-7/W-7(SP) Venice to the following address: � Fema or her. Type or print the name in the space ������������������������������������������� Cat.Foreign No. 10229L �� Country(ies) of citizenship �� tax I.D. number (if any) �� TypeForm of U.S.��� visa (if(Rev. any), 1-2006) number, and expir provided and check the appropriate box that indicates ����� Internal Revenue Service United Kingdom XXXXXXXXXX J-1 No. 11111111 06/13/ his or her relationship to the applicant. If the delegate ����������� �� Identification document(s) submitted (see instructions) ITIN Operation is signing as a court-appointed guardian, attach a copy P.O. Box 149342 Driver’s license/State I.D. USCIS documentation Other � Passport of the court-appointment papers showing the legal Austin, TX 78714-9342 Exp. date: 10 / 04 /2008 Entry date in U.S. 02 / 1 Issued by: Austria No.: XXXXXXXXX guardianship. Have youthe previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN If the dependent is��a minor, documentation must ADDITIONAL INFORMATION line and 6f. establish the relationship ����������������Skip between the dependent ���� Complete line 6f. If on more list on a sheet and attach this form (see instructions). Where can I go to get helptowith my ITIN the adult/representative�signing the application thethan one, application? 9XX-28-XXXX dependent’s behalf.��Such documentation could include Enter: TIN or EIN Name under whichor it was issued a birth certificate, adoption papers, other court Mary J. Smith You may call the IRS toll-free number at 1-800-829appointment papers��showing guardianship.or company (see Temple University Name oflegal college/university instructions) 1040 (inside of the United States) for information about Length of stay 4 your City and state Philadelphia, Pennsylvania years where to go to get help in completing Form W-7/ Who can sign the Form W-7/W-7(SP) if the appliUnder penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this in W-7(SP) and tax return. International applicants mayapplication, call cant is 14 years ofaccompanying age or older? documentation and statements, and to the best of my knowledge and belief, it is true, correct, and comp ���� 215-516-2000 (not a information toll-free number) for assistance. authorize the IRS to disclose to my acceptance agent returns or return necessary to resolve matters regardi If the applicant is 14 years of age or older, the applicant ���� of my IRS individual taxpayer identification (ITIN), any previously assignedoftaxpayer identifying num (Thisnumber number is including not available for residents the U.S.) may sign the form assignment or appoint an authorized delegate You may visit or make an appointment visit your loof applicant delegate, see instructions) Date (month / day / year) to Phone number or parent to sign on hisSignature or her behalf. The (if authorized cal* IRS Taxpayer Assistance Center (TAC), where IRS person must print his or her name in the space provided ( ) / / personnel are available to: for the name of the delegate, check “Power of Attorney” Name of delegate, if applicable (type or print) Delegate’s relationship Parent Court-appoint a copy for Keep box and attach Form 2848 or Form 8821 to the Form ■ Assist taxpayerstoinapplicant the preparation of thePower FormofW-7/ your records. Attorney W-7. Form 8821 (Tax Information Authoriztion) is usually W-7(SP); Signature Date (month / day / year) Phone ( ) used to discuss a specific tax matter, such as the ITIN. ���������� ■ Answer questions about Fax ( ) / Form / W-7/W-7(SP); The Form 2848 (Power of Attorney and Declaration of ������� EIN Name and (type tax or print) Name ofyour company ■ Review and/or validate identity documents; Representative) is usually used totitle discuss issues (in �������� 16 Individual Taxpayer Identification Number ����������������������������������������������� Cat. No. 10229L Form ��� (R ■ Help you respond to an IRS notice regarding your application for an ITIN; and ■ Forward your Form W-7/W-7(SP), and accompanying tax return if appropriate (see “Exceptions”) to the Austin Service Center. * To find a list of local IRS TACs, proceed to the IRS website at www.irs.gov. Reminder: If you are planning to use the services of an IRS TAC office, make sure to call first to determine if you are required to schedule an appointment. You may also use the services of an IRS-authorized Acceptance Agent. Where can I obtain additional information to help me with my ITIN application? For details on resident and nonresident alien status and the tests for residency (including the substantial presence test), see Publication 519. For details on individuals who can be claimed as dependents and on obtaining a SSN for a dependent, see Publication 501 and Publication 519. These publications are available free from the IRS. To order the publications: ■ Call 1-800-829-3676 within the continental United States only. Bulk quantities may also be ordered through this number. ■ Request a copy by mail by writing to: Internal Revenue Service National Distribution Center P.O. Box 8903 Bloomington, IL 61702-8903 ■ Visit your nearest IRS TAC (Taxpayer Assistance Center) ■ Retrieve a copy from the IRS web site at www.irs. gov. Where can I “call” to get help with my Form W-7/W-7(SP) application? If after reading the Form W-7/W-7(SP) instructions and our free publications, you are still not sure how to complete your application or have additional questions, you may call IRS for assistance at any of the telephone numbers listed below. ■ Inside the United States at 1-800-829-1040. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific Time zone. ■ Outside the United States only, you may call 215-5162000 (not a toll free number), or any of the overseas offices listed in the beginning of this publication. FREQUENTLY ASKED QUESTIONS AND ANSWERS What are the documentation requirements when applying for an ITIN? The applicant will need to submit documentation that is current (has not expired), and that proves both identity and foreign status (i.e. contains name, address, photograph and supports the foreign status claim.) For the definition of “current” for ITIN purposes, see “Documentation”. A passport is the only document that can stand-alone and provide all of the information required. In all other circumstances the applicant will need to provide at least two identity documents in order to validate identity and foreign status, and, with the exception of children under 14 years of age (under 18 years of age if a student), at least one must include a recent photograph. Does the “National Identity” card include the “Mexican Matricula” card as acceptable identification for applying for an ITIN? The Matricula card is an acceptable form of identification when applying for an ITIN. Can I send in a photocopy of my documentation? You can send in photocopies of your original documentation, however, all photocopies must be either: ■ Certified by the issuing agency; ■ Certified/Notarized by a State Department employee (United States notaries at Embassies and Consulates worldwide) or a United States Military Judge Advocate General Officer; or ■ Certified/Notarized by Foreign notaries authorized under the Hague Convention who will attach an Apostille. (Note: The Apostille must be kept attached to the documents submitted to the Internal Revenue Service); or ■ Certified/Notarized by a U.S. notary public legally authorized within his/her jurisdiction (raised seal or stamp present). Individual Taxpayer Identification Number 17 What are the rules of the Earned Income Tax Credit (EITC) as they relate to an ITIN? A taxpayer using an ITIN is not eligible for EITC. To claim the EITC the claimant must file a return as a citizen or legal resident of the United States on Form 1040. In addition, the claimant, spouse and qualifying child(ren) listed on the return must have valid “work related” Social Security Numbers. If the claimant is married, he or she must file a return using the Married Filing Joint status (for the exception to this rule, see Publication 501, Martial Status – “Married Persons Living Apart”). or M-1 visa who will not be working while studying in the U.S., you will no longer have to apply for a SSN first. You will be permitted to provide a letter from your Designated School Official (DSO) or Responsible Officer (RO), stating that you will not be securing employment in the U.S. or receiving any type of income from personal services. Additionally, you will be permitted to provide a letter from your Authorized School Official stating that you have been invited to the United States for a specific presentation and will be receiving an honoraria payment. Can an ITIN be used to file a delinquent or amended return for prior years? What do I do if I think I once had an IRS temporary number? An ITIN can be used for any valid, delinquent or amended tax returns (income, estate, gift or refund claim). Furnishing an ITIN on a return does not eliminate your need to satisfy the eligibility standards for claiming specific exemptions, credits, etc. If the tax return you attach to Form W-7 is filed after the return’s due date, you may owe interest and/or penalties. You should file your current year tax return by the prescribed due date. Are ITINs valid for dependents if I file a delinquent tax return? ITINs will be accepted for dependents on current and delinquent returns. Dependents can be claimed only when the dependency tests are met. What steps do I have to take when I have an ITIN and become eligible for a Social Security Number? Make proper application for a SSN and upon receipt advise the IRS ITIN Unit in writing of your new SSN. The new SSN will become the primary number and must be used for all future filing purposes. The IRS will void the ITIN. All prior tax information under the ITIN will be associated with the new SSN. What do I do if I think I once had a SSN, but I’m not sure? Check with the SSA before applying for an ITIN. The SSA website is located at http://www.ssa.gov. What documentation will I need to advise the IRS that the Social Security Administration will not provide me with a SSN? If you are eligible to obtain a SSN, the IRS will not issue you an ITIN unless you can document that the SSA denied your request for a SSN. Supporting documentation (such as a letter or statement) from the SSA substantiating the denial must be attached to your application. If you are a student on an F-1, J-1 18 Individual Taxpayer Identification Number If you had a temporary Taxpayer Identification Number (TIN), but are unsure or cannot recall the number, indicate on Form W-7/W-7(SP) that you might have previously had such a number(s) and the name under which you think the number was issued. IRS will perform research to locate your number as part of the processing of your W-7/W-7(SP). What do I do if my name has changed since I received my ITIN? If the change only affects your legal name, you will only need to request a name change by sending a letter directly to the IRS processing center that has jurisdiction for your location. Include an explanation of the circumstances leading to the change (marriage, divorce, etc.) and submit documentation to support your request. Examples include: ■ A copy of a marriage license. ■ A copy of a divorce certificate. ■ An official court related document validating the name change. What do I do if my address has changed since I received my ITIN? If you change your street address or mailing address, you should complete a Form 8822 (Change of Address) and send it directly to the IRS address in that form’s instructions. Will the IRS issue ITINs to individuals that are experiencing delays in securing a SSN? The IRS will not issue ITINs in such situations. If a person is entitled to a Social Security Number, then they are not eligible for an ITIN. EXHIBITS SUPPORTING DOCUMENTATION TABLE An “X” in the “Foreign Status” and/or “Identity” column, indicates that the supporting documentation satisfies that category. A passport is the only stand-alone document that will prove both identity and foreign status (i.e. if a passport is submitted, then the applicant does not need to submit any other supporting documentation). If a passport is not submitted then a combination of at least two other current documents displaying the applicants name and photograph, and supporting their claim of identity and foreign status must be provided. With the exception of children under 14 years of age (under 18 years of age if a student), at least one document submitted must contain a recent photograph. Type of Supporting Documentation Foreign Status Identity PASSPORT (the only stand-alone document) X X United States Citizenship and Immigration Services (USCIS) Photo Identification X X Visa issued by the US Department of State. X X United States Driver’s License X United States Military identification Card X Foreign Driver’s License X Foreign Military Identification Card X X National Identification Card (must be current, and contain name, photograph, address, date of birth and expiration date) X X United States State Identification Card X Foreign Voter’s Registration Card X X Civil Birth Certificate X* X Medical Records (valid for dependent’s only - under 14 years of age (under 18 years of age if a student.)) * X* X School Records (valid for dependent’s only - under 14 years of age (under 18 years of age if a student.)) * X* X * May be used to establish foreign status only if documents are foreign. Individual Taxpayer Identification Number 19 EXCEPTIONS TO THE TAX RETURN FILING REQUIREMENT CHART EXCEPTION #1 Third Party Withholding on Passive Income Information reporting and withholding requirements apply to third parties (frequently banks and other financial institutions) who will request an ITIN to enable them to file information reports that are required by law. ■ Form 8805 - Foreign Partner’s Information Statement of Section 1446 Withholding Tax; ■ Form 1042-S, Foreign Person’s United States Source Income Subject to Withholding from Distributions from Pensions, Dividends, Annuities, Interest, Retirement, Profit- Sharing Plans, IRA, Insurance Contracts, etc.; ■ Form 1099-INT, Interest Income NOTE: Federal Tax Withholding and/or Information Reporting must take place within the current tax year. Third Party Withholding Persons who are eligible to Claim Exception 1 include: on Passive Income Documentation to be submitted by individuals who are eligible to claim Exception 1: 1(a) Individuals who are partners of a foreign partnership that invests in the U.S. and who own assets that generate income subject to IRS information reporting and Federal tax withholding requirements; or 1(a) To support Exception 1(a), submit a copy of the portion of the partnership agreement displaying the partnership’s EIN (Employer Identification Number) and showing that the applicant is a partner in a partnership that is conducting business in the United States. 1(b) Individuals who have opened an interest bearing bank deposit account that generates income which is effectively connected with their U.S. trade or business and is subject to IRS information reporting and/or Federal tax withholding; or 1(b) To support Exception 1(b), submit documentation from the bank that an interest bearing business account was opened that is subject to IRS information reporting and/or Federal tax withholding during the current tax year. 1(c) Individuals who are “resident aliens” for tax purposes and have opened up an interest bearing bank deposit account that generates income subject to IRS information reporting and/or withholding of Federal income tax; or 1(c) To support Exception 1(c), submit documentation from the bank stating that you are receiving distributions from a deposit account which are subject to IRS information reporting and/or withholding of Federal income tax during the current tax year. An acknowledged (signed by the Bank) copy of the Form W-9 that you provided to the Bank must be attached to Form W-7/ W-7(SP). 1(d) Individuals who are receiving distributions during the current year of income such as pensions, annuities, royalties, dividends, etc, and are required to provide an ITIN to the withholding agent (i.e. investment company, insurance company, financial institution, etc.) for the purposes of tax withholding and reporting requirements. 1(d) To support Exception 1(d) submit documentation in the form of a signed letter or document from the withholding agent, on official letterhead, showing the individual’s name and account number, and evidencing that an ITIN is required to make distributions to the individual during the current tax year, which are subject to Federal tax withholding and/or reporting requirements. 20 Individual Taxpayer Identification Number 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 No Tax Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed. Information Reports for which the ITIN is being requested. Information reports include but are not limited to: ■ Form1042-S, Foreign Person’s United States Source Income Subject to Withholding 2a. Wages, Salary, Compensation and Honoraria* payments Persons who are eligible to Claim Exception 2(a) include: Claiming the Benefits of a Tax Treaty ■ Individuals claiming the benefits of a tax treaty who are either exempt or subject to a reduced rate of withholding of tax on their wages, salary, compensation and honoraria payments, and Who will be submitting Form 8233 to the payer of the income. 2b. Scholarships, Persons who are eligible to Claim Exception Fellowships and Grants. 2(b) include: Claiming the Benefits of a Tax Treaty ■ Individuals claiming the benefits of a tax treaty who are either exempt from or subject to a reduced rate of tax on their income from scholarships, fellowships, or grants. ((i.e. foreign students, scholars, professors, researchers, or any other individual), and ■ Who will be submitting Form W-8BEN to the withholding agent. Documentation to be submitted by individuals who are eligible to claim Exception 2(a). ■ A letter of employment from the payer of the income, or ■ A copy of the employment contract, or ■ A letter requesting your presence for a speaking engagement, etc. along with: ■ Information on the Form W-7/W-7(SP) application that the person is 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/W-7(SP), and a letter from the Social Security Administration (SSA)*, stating that the individual is ineligible to receive a Social Security Number. * Individuals present in the U.S. who are receiving honoraria payments, do not have to obtain a letter of denial from the SSA. A letter from the Authorized School Official will suffice. Documentation to be submitted by individuals who are eligible to claim Exception 2(b). ■ A letter or official notification from the Educational Institution (i.e. College or University) awarding the noncompensatory scholarship, fellowship, or grant, or ■ A copy of a contract with a College, University or Educational Institution, along with: ■ Evidence (information) displayed on the Form W-7/W-7(SP) application that the person is entitled to claim the benefits of a tax treaty, and ■ A copy of the W-8BEN that was submitted to the withholding agent, attached to the Form W-7/W-7(SP); and Individual Taxpayer Identification Number 21 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 No Tax Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed. (continued) 2b. Scholarships, Persons who are eligible to Claim Fellowships and Grants. Exception 2(b) include: (continued) Claiming the Benefits of a Tax Treaty Persons who are eligible to Claim Exception 2c. Scholarships, Fellowships and Grants. 2(c) include: No Tax Treaty Benefits ■ Individuals receiving non-compensatory income from scholarships, fellowships, or grants. (i.e. foreign students, scholars, professors, researchers, or any other individual), that is subject to IRS information reporting and/or tax withholding requirements during the current year. 22 Individual Taxpayer Identification Number Documentation to be submitted by individuals who are eligible to claim Exception 2b. ■ A letter from the Social Security Administration (SSA)*, stating that the individual is ineligible to receive a Social Security Number. Note: *Students on a F-1, J-1 or M-1 visa who will not be working while studying the U.S., will not have to apply for a SSN. They will be permitted to provide a letter from their Designated School Official (DSO) or Responsible Officer (RO), stating that they will not be securing employment in the U.S. or receiving any type of income from personal services. Documentation must be submitted by individuals who are eligible to claim Exception 2(c) ■ A letter or official notification from the Educational Institution (i.e. College or University) awarding the noncompensatory scholarship, fellowship, grant or ■ A copy of a contract with a College, University or Educational institution, along with: ■ A letter from their Designated School Official (DSO) or Responsible Officer (RO)stating that the individual is receiving non-compensatory income from scholarships, fellowships, or grants, that is subject to IRS information reporting and/or tax withholding requirements:* * This letter must be attached to Form W-7, or you application for an ITIN will be denied. and ■ A letter from the Social Security Administration (SSA) stating that the individual is ineligible to receive a Social Security Number. Note: Students on a F-1, J-1 or M-1 visa who will not be working while studying the U.S., will not have to apply for a SSN. They will be permitted to provide a letter from their Designated School official (DSO), or Responsible Officer (RO), stating that they will not be securing employment in the U.S. or receiving any type of income from personal services. 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 No Tax Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed. (continued) 2d. Gambling Income Persons who are eligible to Claim Exception 2(d) include: Claiming the Benefits of a Tax Treaty ■ Nonresident Aliens visiting the U.S. who have gambling winnings; and ■ Who are claiming the benefits of U.S. Tax Treaty for an exempt or reduced rate of Federal tax withholding on that income; and ■ Who will be utilizing the services of a gaming official acting as an IRS ITIN Acceptance Agent Documentation must be submitted through the services of an appropriate gaming official serving as an IRS ITIN Acceptance Agent to apply for an ITIN under Exception 2(d). Note: If you do not secure the services of a gaming official, you may still file a Form 1040NR at the end of the tax year with a Form W-7/W-7(SP), attaching a copy of the 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. EXCEPTION #3 Third Party Reporting of Mortgage Interest Information reporting and withholding requirements apply to third parties frequently banks and other financial institutions) who will request an ITIN to enable them to file information reports that are required by law. ■ Form 1098, Mortgage Interest Statement. Exception 3 Documentation to be submitted by individuals who are eligible to claim Exception 3 includes: Third Party Reporting of ■ Individuals who show evidence of a home mortgage loan. This would include a copy of Mortgage Interest the contract of sale or similar documentation, showing evidence of a home mortgage loan on real property located in the United States. Individual Taxpayer Identification Number 23 EXCEPTION #4 Third Party Withholding – Disposition By a Foreign Person of United States Real Property Interest Information reporting and withholding requirements apply to third parties frequently banks and other financial institutions) who will request an ITIN to enable them to file information reports that are required by law. ■ Form 8288 - U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, ■ Form 8288-A Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests. ■ Form 8288-B - Application for With holding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests. Exception 4 Third Party Withholding – Disposition By a Foreign Person of United States Real Property Interest. W-7 Form (Rev. January 2006) A withholding obligation is generally Documentation to be submitted by imposed on a buyer or other transferee individuals who are eligible to claim (withholding agent) when a United States Exception 4 includes: real property interest is acquired from ■ A completed Form 8288-B and a copy of a foreign person. In some instances the the contract of the sale. foreign person may apply for a withholding certificate to reduce or eliminate withholding ■ For the seller of the property, Forms 8288 ������������������������������ and 8288-A submitted by the buyer should on the disposition of real property ������������������������������ be attached to the Form W-7/W-7(SP). OMB No. 1545-0074 ����������������� ������������������������������������������������������������������������ Department of the Treasury Internal Revenue Service ����������������������������������������������������������������������������������������� ���������������� EXAMPLES OF COMPLETED FORM W-7S FOR “EXCEPTIONS” ����������������� � ���������������������������������������������������������������������������������������������������� EXCEPTION 1 – THIRD PARTY WITHHOLDING ON PASSIVE INCOME � �������������������������������������������������������������������������������������������������� An Interest in a U.S. Partnership – No Tax Treaty Benefits ������������������������������������������������������������ ������������������������������������Read the instructions for the box you check. �������� If you check box �� ���������or ����������������������������������������������������������������������������������(see instructions). � Nonresident alien required to obtain ITIN to claim tax treaty benefit � Nonresident alien filing a U.S. tax return ������������������������������ ������������������������������ W-7 � U.S. resident alien ���������������������������������������������filing a U.S. tax return Form � January Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)OMB No. 1545-0074 Dependent (Rev. 2006) of U.S. citizen/resident alien ����������������� citizen/resident alien ������������������������������������������������������������������������ Nonresident alien student, professor, or researcher filing a U.S. tax return Department of the Treasury � of U.S. Spouse Internal Revenue Service � ����������������������������������������������������������������������������������������� � Dependent/spouse of a nonresident alien holding a U.S. visa ���������������� Exception 1(a) – A Partnership Interest � Other (see instructions) ����������������� Additional information for � and �: Enter treaty country and treaty article number � ���������������������������������������������������������������������������������������������������� �� First name Middle name Last name � ���� � �������������������������������������������������������������������������������������������������� Jane Doe Pension Income – NoMary Tax Treaty Benefits (see instructions) ������������������������������������������������������������ Name at birth if �� First name Middle name Last name ������������������������������������Read the instructions �������� If you check box �� different Mary Jane for the box you check. Smith ���������or ����������������������������������������������������������������������������������(see instructions). � Street address, apartment number, or rural route number. ����������������������������������� ����������� � requiredMarket to obtain ITIN to claim tax treaty1AAA benefit Nonresident alien1234 Street Apt. ��������������� City or town, state or province, and country. Include ZIP code or postal code where appropriate. � Nonresident alien filing a U.S. tax return U.S. resident alienPhiladelphia, ���������������������������������������������filing a U.S. tax return PA 19104 ����������������������������� Street address, apartment number, or rural number. � Enter name Dependent of�U.S. citizen/resident alien androute SSN/ITIN of U.S. citizen/resident alien (see instructions) ������� � ������� � Spouse of U.S. citizen/resident alien from (if� different or town, state ororprovince, and country. ZIP code or postal code where appropriate. Nonresident alienCity student, professor, researcher filing a U.S.Include tax return above) � instructions) of a nonresident alien holding a U.S. visa Dependent/spouse (see England � Date of birth (month / day / year) 1(d) Country of birth City and state or province (optional) � � � Other (see instructions) Exception – Pension Income ����� Male Additional information / for � and �: treaty country and treaty article number ����������� � Female 07 07 / Enter 19XX Italy Venice �� First name Middle name Last name �� Country(ies) of citizenship �� Foreign tax I.D. number (if any) �� Type of U.S. visa (if any), number, and expiration date ���� ����� (see instructions) ����������� Mary Kingdom United different Mary Smith Other I.D. USCIS documentation Driver’s license/StateJane � Passport Street address, apartment number, or rural route number. ����������������������������������� Exp. date: 10 / 04 /2008 Entry date in U.S. Issued by: Austria No.: XXXXXXXXX Jane XXXXXXXXXX �� name document(s) submitted (see instructions) Middle name �� First Identification 24 Individual Identification Number Name at birth if Taxpayer ����������� � Doe J-1 No. 11111111 06/13/2008 Last name 02 / 14 /2005 ����������������� � ���������������������������������������������������������������������������������������������������� � �������������������������������������������������������������������������������������������������� ������������������������������������������������������������ Pension Income – With Tax Treaty Benefits ������������������������������������Read the instructions for the box you check. �������� If you check box �� ���������or ����������������������������������������������������������������������������������(see instructions). � Nonresident alien required to obtain ITIN to claim tax treaty benefit Nonresident alien filing a U.S. tax return������������������������������ Form W-7 ������������������������������ � a U.S. tax return U.S. resident alien ���������������������������������������������filing � � OMB No. 1545-0074 (Rev. January 2006) ����������������� Enter name and U.S. citizen/resident alien SSN/ITIN of U.S. citizen/resident alien (see instructions) ������������������������������������������������������������������������ Spouse of U.S. citizen/resident alien � Dependent of Department of the Treasury Internal Revenue Service � ���������������� � Nonresident alien student, professor, or researcher filing a U.S. tax return ����������������������������������������������������������������������������������������� � Dependent/spouse of a nonresident alien holding a U.S. visa ����������������� � � Other (see instructions) Exception 1(d) – Pension Income � ���������������������������������������������������������������������������������������������������� Additional information for � and �: Enter treaty country United Kingdom and treaty article number � �������������������������������������������������������������������������������������������������� �� First name Middle name Last name ���� Income – With ������������������������������������������������������������ Royalty Tax Treaty Benefits Mary (see instructions) Jane 18 Doe �� First name Middle name Last�������� name ������������������������������������Read the instructions for the box you check. 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Spouse of U.S. citizen/resident ( date ) in U.S. 02 / 14 /2005 / / 04 / /2008 Entry Exp. date: 10 by:professor, XXXXXXXXX Austriaor No.: � Nonresident alienIssued student, researcher filing a U.S. tax return ofpreviously delegate,received if applicable print) Name Delegate’s Parent Court-appointed Keep for � a copy of ayou nonresident alien holding atemporary U.S.orvisa Dependent/spouse a U.S. (type taxpayer identification number relationship (TIN) or employer identification number (EIN)?guardian �� Have to applicant your records. Power of Attorney Exception line 2(a) � � Other (see instructions) ����������������Skip 6f. Wages Signature Dateattach (month /form year)(see Additional information for �Complete and �: Enter country and treaty number Phone ( 15) ���� line treaty 6f. 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I ���� 1234 Market Street Apt.and 1AAA ��������������� authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the City or town, state or province, and country. Include ZIP code or postal code where appropriate. ���� assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. ������� ������� Signature of applicant (if delegate, seerural instructions) Date (month / day / year) Phone number Street address, apartment number, or route number. ����������������������������� � or town, state or province, and country. or postal code where appropriate. 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If you USCIS documentation Other Driver’s � Passport address, apartment number, or rural route have a P.O. box, see page 4. 2 Street Applicant’s No.: Exp. date: / / / / Entry date in U.S. Issued by: mailing address W-7 Form Foreign (Rev. January 2006) address 1234 Market Street Apt. 1AAA Haveor you previously a U.S.and temporary taxpayer number or where employer identification number (EIN)? 6e City town, state received or province, country. Includeidentification ZIP code or postal(TIN) code appropriate. Skip line 6f. � No/Do not know.PA Philadelphia, 19104 ������������������������������ Yes. Complete line 6f. number, If more than one,route list on a sheetDo and attach this box formnumber. (see instructions). address, apartment or rural number. not use atoP.O. 3 Street ������������������������������ OMB No. 1545-0074 6f Enter: TIN or EIN and ����������������� Name which it was issuedand country. or under town, state or province, Include ZIP code or postal code where appropriate. 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Internal Revenue Service instructions) and alien it was issued Spouse of U.S. citizen/resident Name under which FOR IRS USE ONLY An IRSNonresident individualalien taxpayer identification numberfiling (ITIN)U.S. is for tax purposes only. � � student, professor, or researcher tax federal return Any Place University �� Name of college/university or company a(see instructions) � Length of stay 3 years Before you begin: City and state Any Place, NY Exception 2(a) Wages _ Teaching � � Other (see instructions) Under penalties of perjury, Ieligible (applicant/delegate/acceptance agent) declare that I (SSN). have examined this application, including • Do not submit this form if you have, or are to obtain, a U.S. social security number information for � documentation and �:Treaty Enter treaty country (Also and treaty article 20 Length accompanying and statements, and France tocomplete the best of my knowledge andfor belief, itnumber is true, correct, and complete. I ���� Additional Scholarship Income – With Tax Benefits information University and of Stay • Getting an ITIN does not change your immigration status or your right to work in the United States authorize the IRS to disclose to my acceptance agent returns or return information necessary resolve matters regarding the �� First name Middle name Last to name � Dependent/spouse of a nonresident alien holding a U.S. visa on Line ���� does6g.) not make you eligibleoffor and assignment mythe IRS earned individualincome taxpayercredit. identification number (ITIN), including any previously assigned taxpayer identifying number. ���� Mary Jane Doe (see instructions) Signature applicant (if delegate, seeinstructions instructions) Date (month / year) Phone number First name of Middle name LastCaution: name Reason youif are �� submitting Form W-7. Read the for the box you/ day check. If you check box b, Name at birth c, d, e, or g, you must file a tax return with Form W-7 unless you meet/ one of the exceptions (see instructions). different Mary Jane Smith ( ) / address, apartment rural benefit route number. ����������������������������������� � Street a required obtain ITIN to number, claim (type taxor treaty Nonresident alien delegate, if applicable or print) Name of to Delegate’s relationship Parent Court-appointed guardian Keep a copy for ����������� to applicant Nonresident alien 1234 b records. filing a U.S. tax return your Market Street Apt. 1AAA Power of Attorney ��������������� or town, state present or province, and country. Include ZIP code or (month postal c (based on days in the United States) filing a U.S. tax return code U.S. resident alienCity Signature Date / day /where year) appropriate. 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If you USCIS documentation Other Driver’s � Passport Applicant’s 1234 Market Street Apt. 1AAA No.: Exp. date: / / date in U.S. / / Entry Issued by: mailing address ������������������������������ and country. Include ZIP code or postal code where appropriate. City or town, state or province, �� Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? Form W-7 ������������������������������ Philadelphia, PA line 19104 OMB No. 1545-0074 (Rev. January 2006) 6f. � ����������������Skip Name (see instructions) ����� Name at birth if ����������� different See instructions. address, apartment or rural number. not use atoP.O. 3 Street Foreign ���� Complete line 6f. number, If more than one,route list on a sheetDo and attach this box formnumber. (see instructions). For use by individuals who are not U.S. citizens or permanent residents. address �� Enter: TIN or EIN and (if different from FOR IRS USE ONLY or under town, state or province, country. ZIP code postal codeonly. where appropriate. City An IRS individual taxpayer identification number is Include for federal taxorpurposes Name which it was issuedand(ITIN) above) Department of the Treasury Internal Revenue Service England (see instructions) Name of college/university or company (see instructions) Any Town University Before you begin:4�� Date of birth (month / day / year) Country of birth City and state or province (optional) 5 Birth Male Length of stay 4 years City and state Any Town, N.J. • Do not submit this form if/ you have,/ or are eligible to obtain, a U.S. social security number (SSN). information � Female 07 07 19XX Italy Venice Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including • Getting an ITIN does not change of your immigration6b status or your right to work United States 6a Country(ies) citizenship Foreign tax I.D. number (if any)in the6c Type of U.S. visa (if any), number, and expiration date accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I ���� and does not make you eligible credit. agent Other Grant Income – With Tax Treaty Benefits (Also complete information for University and Length of Stay on Line 6g.) authorize thefor IRSthe to earned disclose income to my acceptance returns or return information to resolve matters regarding the Norway F-1 necessary 12345678 01/01/08 ���� assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. information IdentificationForm document(s) instructions) for the box you check. Caution: If you check box b, Reason you are 6d submitting W-7. submitted Read the(see instructions Signature applicant (if with delegate, see W-7 instructions) (month year)exceptions Phone number c, d, e, or g, you must file aoftax return Form unless you Date meet one/ day of /the (see instructions). license/State I.D. USCIS documentation Other Driver’s Passport � a required to claim tax treaty benefit Nonresident alienIssued Exp. date: / / Entry by:to obtain ITINNo.: ( date) in U.S. / / // Nonresident b alien filing a U.S. tax return of delegate, if applicable or print) Name Delegate’s Have you previously received a U.S. (type temporary taxpayer identification number relationship (TIN) or employer identification number (EIN)? guardian 6e Parent Court-appointed Keep a copy for to applicant your c records. (based days present U.S. resident alien� Power of Attorney No/Doonnot know. Skip in linethe 6f.United States) filing a U.S. tax return d Dependent of U.S.Signature citizen/resident and SSN/ITIN of U.S. citizen/resident instructions) Yes. Completealien line 6f. IfEnter morename than one, list on a sheet and attach instructions). Date (monthto/ this day alien /form year)(seePhone ( ) ���������� e alien Spouse of U.S. Fax ( ) 6f citizen/resident Enter: TIN or EIN and / / ������� which itorwas issued filing a U.S. tax return f � Nonresident alienName student, professor, EIN Nameunder and title (type orresearcher print) Name of company �������� g of a of nonresident alien holding a U.S. visa Dependent/spouse 6g Name college/university or company (see instructions) Princeton University Exception 2(b)New Grant Income h � Other (see instructions) Length of stay 2 years City and state Princeton, Jersey Cat. No. 10229Land treaty article Form ��� (Rev. 1-2006) ����������������������������������������������� Additional information for a and f: Enter treaty country number Spain 22 Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including 1a First name Middle name Last name accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I ���� Name authorize the IRS to disclose to my acceptance agent returns or return information necessary Mary Jane Doeto resolve matters regarding the (see instructions) ���� assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. Name at birth if different Applicant’s Keep a copy for address mailing your records. 1b First name Middle name Signature of applicant (if delegate, see instructions) Mary Jane 2 Last name Date (month / day / year) Phone number Smith Street address, apartment number, or rural route number. If you have a P.O. box, see( page) 4. 1234 Apt. 1AAA delegate, ifStreet applicable (type or print) Name ofMarket / Individual / Taxpayer Identification Number 27 Delegate’s relationship Parent Court-appointed guardian to or applicant postal code where appropriate. City or town, state or province, and country. Include ZIP code Power of Attorney Philadelphia, PA 19104 FOR IRS USE ONLY An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only. (see instructions) England 4 Date of birth (month / day / year) Country of birth City and state or province (optional) 5 Birth Male Before you begin: information � Female 07 / 07 / 19XX Italy Venice • Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN). 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 • Getting an ITIN does not change your immigration status or your right to work in the United States J-1 34343434 does not make you Spain eligible for the earned income credit. and information 6d Identification document(s) submitted (see instructions) 09/03/2008 Reason you are submitting Read the instructions for the box documentation you check. Caution: license/State I.D. USCIS OtherIf you check box b, Driver’s � PassportForm W-7. c, d, e, or g, you must file you meet one of/ the Entry exceptions (see instructions). No.:with Form W-7 unless Exp. date: / date in U.S. / / Issued by:a tax return a required to obtainreceived ITIN to aclaim treaty taxpayer benefit identification number (TIN) or employer identification number (EIN)? Nonresident alien you previously U.S. tax temporary 6e Have Nonresident alien filing a U.S.not taxknow. return������������������������������ Skip line 6f. No/Do � Form W-7 c on days present the United States) a U.S. tax returnto this form (see instructions). U.S. resident alien (based ������������������������������ Yes. Complete line 6f. Ifinmore than one, list onfiling a sheet and attach OMB No. 1545-0074 (Rev. January 2006) instructions. d Enter name See Dependent citizen/resident alien and SSN/ITIN of U.S. citizen/resident alien (see instructions) Department of the Treasuryof6fU.S. Enter: TIN For or EIN and use by individuals who are not U.S. citizens or permanent residents. Service Internal e Revenue of U.S. citizen/resident alien it was issued Spouse Name under which FOR IRS USE ONLY f � student, professor, or researcher filing a(see U.S. tax federal return The An IRSNonresident individualalien taxpayer number (ITIN) isinstructions) for tax purposes only. Learning University 6g Name ofidentification college/university or company b g of and a nonresident alien holding a U.S.PA visa Dependent/spouse state Philadelphia, City Length of stay 3 years Before you (see begin: Exception 2(c) Scholarship Income instructions) h � Other Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including •���� Do not submit thisaccompanying form if for you have, areBenefits eligible to (Also obtain, a to U.S. number (SSN). Additional information a documentation andTreaty f: or Enter treaty country and treaty article and statements, and the social best information ofsecurity my knowledge and belief, itnumber is true,and correct, and complete. Scholarship Income – No Tax complete for University Length of StayI authorize the IRSyour to disclose to my status acceptance agent returns or return information necessary resolve matters regarding the • Getting an ITIN does not change immigration or your right to work in the United States 1a First name Middle name Last to name Line 6g.)not make you ���� assignment mythe IRS earned individualincome taxpayercredit. identification number (ITIN), including any previously assigned taxpayer identifying number. Name does eligibleoffor and Mary Jane Doe (see instructions) Signature of applicant (if delegate, see instructions) Date (month / day / year) on Phone number First name Middle name Last name Reason youif are 1b submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, Name at birth different Mary Jane Smith c, d, e, or g, you must file a tax return with Form W-7 unless you meet/ one of the exceptions (see instructions). ( ) / address, apartment number, or rural route number. If you have a P.O. box, see page 4. 2 Street delegate, if applicable or print) Name of to Delegate’s relationship a a Nonresident alien required obtain ITIN to claim (type tax treaty benefit Parent Court-appointed guardian Keep copy for Applicant’s to applicant your records. 1234 Market Street Apt. 1AAA Power of Attorney Nonresident b alien filing a U.S. tax return mailing address or postal code where appropriate. City or town, state or province, and country. Include ZIP code c (based on days present in the United States) filing a U.S.Date tax (month return / day / year) Phone ( U.S. resident alienSignature ) ���������� 19104 d Dependent of U.S.Philadelphia, citizen/resident alienPA Enter name and SSN/ITIN of U.S. citizen/resident instructions) ( ) / / alien (seeFax ������� 3 Street address, apartment number, or rural route number. Do not use a P.O. box number. Foreign EIN e Spouse of U.S. citizen/resident Name and titlealien (type or print) Name of company �������� address f � Nonresident alien student, professor, or researcher filing a U.S. tax return from (if different City or town, state or province, and country. Include ZIP code or postal code where appropriate. g Paperwork a nonresident a U.S. visa Dependent/spouse above) Reductionof Act Notice, see alien pageholding 4. Cat. No. 10229L Form W-7 (Rev. 1-2006) For (see instructions) England Exception 2(c) Scholarship Income Other (see instructions) h � 4 Date of birth (month / day / year) Country of birth City and state or province (optional) and treaty article number Birth Additional information for a and f: Enter treaty country 5 Male 1a 07 First /name Middle name Last name information � Female 07 / 19XX Italy Venice Name 6a Country(ies) 6b Foreign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, and expiration date Mary of citizenship Jane Doe instructions) (see Other 1b First name Middle name Last name Argentina J-1 01010101 12/01/2008 Name at birth if information 6d Identification document(s) submitted (see instructions) different Mary Jane Smith Applicant’s mailing address W-7 Form Foreign (Rev. January 2006) 2 Street address, apartment number, or rural route have a P.O. box, see page 4. license/State I.D. number. If you USCIS documentation Other Driver’s � Passport No.: / / / / Entry date in U.S. Issued 1234by: Market Street Apt. 1AAA Exp. date: town, state received or province, country. Includeidentification ZIP code or postal(TIN) code appropriate. Haveor you previously a U.S.and temporary taxpayer number or where employer identification number (EIN)? 6e City ������������������������������ Philadelphia, 19104 Skip line 6f. � No/Do not know.PA address, apartment or rural number. not use atoP.O. 3 Street Yes. Complete line 6f. number, If more than one,route list on a sheetDo and attach this box formnumber. (see instructions). ������������������������������ OMB No. 1545-0074 address Department of the Treasury 6f ����������������� Enter: TIN or EIN and different from (if ������������������������������������������������������������������������ Revenue Service Internal or under town, state or province, City Name which it was issuedand country. 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USCIS OtherIf you check box �� Driver’s license/State � Passport ������������������������������������Read the instructions for the box documentation you check. �������� ( date) in U.S. / / // ���������or ����������������������������������������������������������������������������������(see instructions). No.: Exp. date: / / Entry Issued by: delegate, if applicable (typetreaty or print) Name of to Delegate’s relationship Parent Court-appointed Keep copy for � �a Nonresident alien required obtainreceived ITIN to aclaim benefit identification you previously U.S. tax temporary taxpayer number (TIN) or employer identification number (EIN)? guardian 6e Have to applicant your records. Power of Attorney Nonresident alien � � filing a U.S.not taxknow. returnSkip line 6f. No/Do Date (month day /form year)(seePhone ( ) Yes. Complete line 6f. If more than one, list on a sheet and attach instructions). � ���������������������������������������������filing a U.S. tax returnto/ this U.S. resident alienSignature ���������� ( ) / / alien (seeFax � Enter name and SSN/ITIN of U.S. citizen/resident Dependent of6fU.S. citizen/resident alien instructions) Enter: TIN or EIN and ������� EIN Nameunder and title (type or print) Name of company Name which it was issued � alien Spouse of U.S. citizen/resident �������� � Nonresident alien student, professor, or researcher filing a(see U.S. tax return University of Classic Study 6g Name of college/university or company instructions) � Paperwork of a nonresident alien a U.S. visa Dependent/spouse and state see Length of stay 3 years Form W-7 (Rev. 1-2006) City Atlanta, Reduction Act Notice, pageholding 4. GA Cat. No. 10229L For 2(d) Gambling Winnings � � Other (see instructions) Under penalties Exception of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including for � documentation and �: Enter treaty country United and treaty accompanying and statements, and to the Kingdom best of my knowledge and article belief, itnumber is true, correct, ���� Additional information 22 and complete. I authorize the IRS to disclose to my acceptance agent resolve matters regarding the �� First name Middlereturns name or return information necessary Last to name ���� assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. ���� Mary Jane Doe (see instructions) Signature Date (month / day / year) Phone number �� First name of applicant (if delegate, see instructions) Middle name Last name Name at birth if different ( ) Jane Smith 28 Individual TaxpayerMary Identification Number / / apartment number, or or rural route number. ����������������������������������� � Street of delegate, if applicable (type print) Nameaddress, Delegate’s relationship Parent Court-appointed guardian Keep a copy for ����������� to applicant your records. 1234 Market Street Apt. 1AAA Power of Attorney ��������������� ����������������� � ���������������������������������������������������������������������������������������������������� � �������������������������������������������������������������������������������������������������� EXCEPTION 3 – MORTGAGE INTEREST ������������������������������������������������������������ ������������������������������������Read the instructions for the box you check. �������� If you check box �� ���������or ����������������������������������������������������������������������������������(see instructions). � Nonresident alien required to obtain ITIN to claim tax treaty benefit � Nonresident alien filing a U.S. tax return � � U.S. resident alien ���������������������������������������������filing a U.S. tax return Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) Dependent of U.S. citizen/resident alien������������������������������ W-7 Form � Spouse of U.S. citizen/resident alien (Rev. January 2006) � ������������������������������ OMB No. 1545-0074 Nonresident alien student, professor, or researcher filing a����������������� U.S. tax return ������������������������������������������������������������������������ of a nonresident alien holding a U.S. visa Department of the Treasury Service Internal � Revenue Dependent/spouse Exception 3 – Mortgage Interest � � Other (see instructions) ����������������������������������������������������������������������������������������� Additional information for � and �: Enter treaty country ������������������� First name Middle name ���������������� and treaty article number Last name ���� Mary OF A REAL PROPERTY INTEREST Jane Doe � ���������������������������������������������������������������������������������������������������� EXCEPTION 4 – DISPOSITION instructions) (see �� First name Middle name Last name � �������������������������������������������������������������������������������������������������� Name at birth if (FIRPTA in Real Property Tax Act) ������������������������������������������������������������ different – Foreign Investment Mary Jane Smith � Street address, apartment number, or rural route number. ����������������������������������� ������������������������������������Read the instructions for the box you check. �������� If you check box �� ����������� 1234 Market Street Apt. 1AAA ���������or ����������������������������������������������������������������������������������(see instructions). ��������������� � City or town, state or province, and country. Include ZIP code or postal code where appropriate. Nonresident alien required to obtain ITIN to claim tax treaty benefit � Nonresident alien filing a U.S. tax return Philadelphia, PA 19104 � Street address, apartment number, or rural route number. ����������������������������� ������� � U.S. resident alien ���������������������������������������������filing a U.S. tax return ������� Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) Dependent of U.S. citizen/resident alien from (if�different City or town, state or province, and country. Include ZIP code or postal code where appropriate. above) � Spouse of U.S. citizen/resident alien (see instructions) England � Nonresident alien student, professor, or researcher filing a U.S. tax return � Date of birth (month / day / year) Country of birth City and state or province (optional) � ����� Male � Dependent/spouse of a nonresident alien holding a U.S. visa / 07 / 19XX ����������� � Female 07 Italy Venice Exception 4 – Disposition of Real Property � � Other (see instructions) �� Country(ies) of citizenship �� Foreign tax I.D. number (if any) �� treaty Type ofarticle U.S. visa (if any), number, and expiration date and number ����� Additional information for � and �: Enter treaty country Spain J-1 34343434 09/03/08 �� First name Middle name Last name ����������� ���� �� Identification document(s) submitted (see instructions) Mary Jane Doe (see instructions) I.D. name USCIS documentation Driver’s license/State � Passport �� First name Middle Last nameOther Name at birth if No.: / / / / Entry date in U.S. Issued different Maryby: Jane Exp. date: Smith ����������� ��������������� ������� ������� (if different from above) (see instructions) ���� ����� ���� ����������� ����� ����������� Keep a copy for your records. ���������� ������� �������� Streetyou address, apartment or rural taxpayer route number. ����������������������������������� � previously received number, a U.S. temporary identification number (TIN) or employer identification number (EIN)? �� Have line 6f.Apt. 1AAA 1234 Market Street � ����������������Skip Complete lineprovince, 6f. If more one, list on a ZIP sheet andorattach this where form (see instructions). or town, state or andthan country. Include code postaltocode appropriate. City ���� �� Enter: TIN or EIN Philadelphia, PA 19104 Name under which it was issued address, apartment number, or rural route number. ����������������������������� � Street �� Name of college/university or company (see instructions) Temple University or province, and country. where appropriate. andtown, statestate Lengthcode of stay City or Philadelphia, PA Include ZIP code or postal 3 years Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including England and statements, to the best of myCity knowledge belief, it (optional) is true, correct, and complete. I �accompanying Date of birthdocumentation (month / day / year) Country ofand birth and stateand or province � Male authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. / / � Female 07 07 19XX Italy Venice �� Country(ies) of citizenship �� Foreign tax I.D. number (if any) �� Type of U.S. visa (if any), number, and expiration date Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number Spain / �� Identification document(s) submitted (see instructions) of delegate, if applicable (type or print) Name I.D. Driver’s license/State Passport � / ( ) Cat. No. 10229L �� Name of college/university or company (see instructions) City and state Philadelphia, PA 09/03/08 Temple University Length of stay 3 years Form ��� and (Rev. 1-2006) Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including 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 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) Name of delegate, if applicable (type or print) Phone number Individual Taxpayer Identification Number 29 / Keep a copy for J-1 34343434 Delegate’s relationship Parent USCIS documentation Other Court-appointed guardian to applicant Attorney / No.: Exp. date: / / date inofU.S. / EntryPower Issued by: Signature Date (month / day / year) Phone ( ) �� Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? Fax ( ) / / ����������������Skip line 6f. � Name and title (type or6f. print) Name of company ���� Complete line If more than one, list on a sheet and attach to this form (seeEIN instructions). �� Enter: TIN or EIN Name under which it was issued ����������������������������������������������� ���� ���� and / Delegate’s relationship to applicant ( ) Parent Court-appointed guardian FORM W-7/W-7(SP) CHECK LIST Prior to submitting your Form W-7 and attached documentation (if applicable) did you remember to: 1 Verify that you are completing the most current version of the Form W-7/W-7(SP). 2 Verify that the entries on the Form W-7/W-7(SP) do not conflict with the supporting documentation presented. 3 Ensure that the entries are typewritten or printed clearly and legibly in ink. 4 Ensure that you checked the appropriate box indicating the “Reason you are Submitting Form W-7/W-7(SP).” 5 Verify that the name on Line 1 matches the name on the supporting documentation. 6 Enter your complete mailing address on line 2. 7 Enter your permanent foreign address on Line 3, or if you have relocated to the United States, just enter the name of the foreign country where you last resided. 8 Verify that the country of birth is present on Line 4, and that the date of birth is entered in MM/DD/ YYYY format. 9 Place an “X” in the appropriate “gender” box on line 5. 10 Ensure that you entered your complete visa information (if applicable) on line 6c. 11 Check that all Form W-7/W-7(SP) applications have a signature that matches the signature on the supporting documentation, or in the case of a delegate, reflects the delegate’s relationship to the applicant. 30 Individual Taxpayer Identification Number 12 Enter the date of the application in a MM/DD/YYYY format. 13 Submit: - Your completed valid U.S. Federal Income Tax Return or documents substantiating that you meet an exception to the tax return filing requirement. - A letter, form or other documentation from the Social Security Administration (if applicable) stating that you are not eligible to receive a SSN - A letter from the Designated School Official or Responsible Officer (if applicable) stating that you are here for the purposes of study and will not be receiving income for personal services, or Authorized School Official in the case of an honoraria payment. - Supporting documentation proving your identity and foreign status. 14 Attach Power of Attorney (POA) (if applicable) – Form 8821 or Form 2848. 15 Mail your package to: Internal Revenue Service ITIN Operation P.O. Box 149342 Austin, TX 78714-9342 SAMPLE LETTER FROM WITHHOLDING AGENT (To Be Used as a Guide for Providing Required Information) (Written on Official Letterhead of Withholding Agent) To: IRS ITIN PROGRAM OFFICE To Whom it May Concern: This is to certify that Name of Account Holder has an account with this organization Account Number which will be generating income during the current tax year that is subject to IRS information reporting requirements and/or withholding of Federal income tax. The applicant, therefore, is requesting an ITIN to provide to us for our reporting, withholding and distribution procedures. Sincerely, Printed Name of Official Date of Signature Signature of Official Individual Taxpayer Identification Number 31 COPY OF FORM W-7 Application for IRS Individual Taxpayer Identification Number ������������������������������ ������������������������������ W-7 Form (Rev. January 2006) OMB No. 1545-0074 ����������������� ������������������������������������������������������������������������ Department of the Treasury Internal Revenue Service ���������������� ����������������������������������������������������������������������������������������� ����������������� � ���������������������������������������������������������������������������������������������������� � �������������������������������������������������������������������������������������������������� ������������������������������������������������������������ ������������������������������������Read the instructions for the box you check. �������� If you check box �� ���������or ����������������������������������������������������������������������������������(see instructions). � Nonresident alien required to obtain ITIN to claim tax treaty benefit � Nonresident alien filing a U.S. tax return � U.S. resident alien ���������������������������������������������filing a U.S. tax return � Dependent of U.S. citizen/resident alien � Spouse of U.S. citizen/resident alien � Nonresident alien student, professor, or researcher filing a U.S. tax return � � Dependent/spouse of a nonresident alien holding a U.S. visa Other (see instructions) Additional information for � and �: Enter treaty country �� First name Middle name ���� (see instructions) Name at birth if different ����������� ��������������� ������� ������� �� First name � ����� ����������� and treaty article number Last name Middle name Last name Street address, apartment number, or rural route number. ����������������������������������� City or town, state or province, and country. Include ZIP code or postal code where appropriate. � (if different from above) (see instructions) ����� ����������� Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) Street address, apartment number, or rural route number. ����������������������������� City or town, state or province, and country. Include ZIP code or postal code where appropriate. � Date of birth (month / day / year) / Country of birth City and state or province (optional) / �� Country(ies) of citizenship �� Foreign tax I.D. number (if any) � Male Female �� Type of U.S. visa (if any), number, and expiration date �� Identification document(s) submitted (see instructions) Passport Issued by: Driver’s license/State I.D. USCIS documentation No.: Exp. date: / / Other Entry date in U.S. / / �� Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? ����������������Skip line 6f. ���� Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). �� Enter: TIN or EIN Name under which it was issued and �� 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 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 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) / / Keep a copy for your records. Name of delegate, if applicable (type or print) Delegate’s relationship to applicant ���������� ������� �������� Signature Date (month / day / year) / Name and title (type or print) ����������������������������������������������� 32 Individual Taxpayer Identification Number / Name of company Cat. No. 10229L Phone number ( ) Parent Court-appointed guardian Power of Attorney Phone ( ( Fax EIN ) ) Form ��� (Rev. 1-2006) Publication 1915 (Rev. 1-2007) Catalog Number 22533M