Understanding Your IRS Individual Taxpayer

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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
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■ 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
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P.O. Box 149342
Austin, TX 78714-9342
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Name of delegate, if applicable (type or print)
Delegate’s relationship
to applicant
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Signature
Date (month / day / year)
/
Name and title (type or print)
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32 Individual Taxpayer Identification Number
/
Name of company
Cat. No. 10229L
Phone number
(
)
Parent
Court-appointed guardian
Power of Attorney
Phone (
(
Fax
EIN
)
)
Form
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Publication 1915 (Rev. 1-2007)
Catalog Number 22533M
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