WHO CAN SUBMIT FOR W-7 TO INTERNAL REVENUE SERVICE AND WHEN?
If there is a tax treaty with your country and the United States, you can complete Form W-7 and Form
8233 at the time of your service to Stony Brook University.
Please follow the attached instructions to complete Form W-7 and attach the following documents:



A copy of letter requesting your presence for a speaking engagement, OR a copy of your contract with
Stony Brook University
Copy of Form 8233 completed, signed and stamped by Stony Brook University withholding agent in
Section IV (see Jean Schaal for State and Stony Brook Foundation payments and Madeline Ricciardi
for Research Foundation payments in Human Resource Services)
A notarized (or certified) copy of your passport showing a valid VISA issued by the U.S. Department of
State.
If your documents display information on both sides – copy both sides and provide.
Send the above to the Internal Revenue Service and attach a copy of Form W-7 and the original Form 8233
keep with your Independent Contractor package. (original Form 8233 will not be sent to IRS until you receive
ITIN# until then you will be charged 30% tax)
If you cannot claim a tax treaty exemption – you cannot complete for W-7 until the following year after
your receive Form 1042S from, State Controller’s Office, Stony Brook Foundation or Research
Foundation.
Please follow the attached instructions to complete Form W-7 and attach the following documents:


Income tax return (Form 1040NR with attached Form 1042S) that you are filing with the IRS.
A certified or notarized copy of your passport showing a valid VISA issued by the U.S. Department of
State.
If your documents display information on both sides – copy both sides and provide.
Don’t forget to write on the copies “This is a true copy of my passport” also write your name and
address and sign in the presence of the notary.
If you were paid by the Research Foundation, as soon as you receive your ITIN# you MUST notify Porshia
Russell, in Procurement Office, of this number contact her at 631-632-6019 or by email at:
Porshia.Russell@sunysb.edu
If you were paid by State payroll, as soon as you receive your ITIN# you MUST notify Jean Schaal, in Human
Resource Services, of this number contact her at 631-632-1119 or by email at: Jean.Schaal@sunysb.edu
If you were paid by Stony Brook Foundation, as soon as you receive your ITIN# you MUST notify Al DiVenuto,
in Procurement Office of this number, contact him at 631-632-9838 or by email at:
Alfred.Divenuto@sunysb.edu
PLEASE NOTE: WITHOUT ITIN # YOU CANNOT RECEIVE A TAX TREATY EXEMPTION
___________________________________________________________________________
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Form W-7 - Application for IRS Individual Taxpayer Identification Number
To access and/or print form: http://www.irs.gov/pub/irs-pdf/fw7.pdf
Step by Step Instructions to Complete Form W-7
Step 1
Determine if you can claim a tax treaty exemption with the United States.
Please refer to table below for countries with tax treaties on the last two pages


If it is determined that you can claim a tax treaty benefit – Go to Step 2.
If it is determined that you cannot claim a tax treaty, because there is no treaty with your home country
and the U.S. – You must request ITIN # when you prepare your income tax return (Form 1040NR
in the following year) and attach the income tax return to form W-7. Go to Step 3.
Please note: you cannot receive a tax treaty exemption without ITIN #
Step 2
On Form W-7 in the Section “Reason you are submitting Form W-7”, complete the following:



Check box “a” – Nonresident alien required to obtain ITIN to claim tax treaty benefit
Check box “h” – Other and write in “Exception 2(a) – Honoraria Payments
Under box “h” enter additional information. Enter your country and tax treaty article number. Tax
Treaty article number can be found on the table, on the last two pages. Go to Step 4
Step 3
On Form W-7 in the Section “Reason you are submitting Form W-7" complete the following:

Check box “b” – Nonresident alien filing a U.S. tax return.
Step 4
Line 1a: Enter your name
Line 1b: If name on line 1a differs from birth name – enter birth name on line 1b.
Step 5
Line 2: Enter U.S. mailing address
Step 6
Line 3: Enter your home address in your country
Step 7
Line 4: Enter your birth information
Line 5: Check if you are male or female
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Step 8
Line 6a: Enter country of citizenship
Line 6b: Enter foreign tax id, if applicable
Line 6c: Enter VISA informationLine 6d: Check the box indicating the type of documents you are submitting to
prove your foreign status and identity.
Line 6e: If you ever received a temporary taxpayer identification number (TIN) or employer identification
number (EIN), check the “YES” box and complete line 6f. If you do not know your temporary TIN or
EIN number, check the “No/Do not know” box, then skip line 6f.
Line 6f: This line may be left blank if you have not been issued a number in the past. If you have both a
temporary TIN and EIN, attach a separate sheet listing both. If you were issued more than one TIN,
attach a separate sheet listing all the temporary TIN’s you received. On this sheet be sure to write
your name and “Form W-7” at the top.
Line 6g: Do not complete this section; it is only to be completed if you checked reason f above.
Step 9
If you can claim a tax treaty exemption with the United States – you must submit the following documents with
the W-7:



A copy of letter requesting your presence for a speaking engagement, OR a copy of your contract
with a Stony Brook University.
Copy of Form 8233 completed, signed and stamped by Stony Brook University withholding agent in
Section IV (see Jean Schaal for State and Stony Brook Foundation payment and Madeline
Ricciardi for Research Foundation payment in Human Resource Services).
A notarized (or certified) copy of your passport showing a valid VISA issued by the U.S.
Department of State.
If your documents display information on both sides – copy both sides and provide.
Don’t forget to write on the copies “This is a true copy of my passport” and also write your name and
address, and sign in the presence of the notary.
PLEASE NOTE: YOU CANNOT RECEIVE A TAX TREATY EXEMPTION WITHOUT AN ITIN #
Go to Step 11
Step 10
If you cannot claim a tax treaty exemption – you must submit the following documents with the W-7 when you
file your income tax return Form 1040NR in the following year:


Income tax return (Form 1040NRand attach Form 1042S) that you are filing with the IRS
A certified or notarized copy of your passport showing a valid VISA issued by the U.S.
Department of State.
If your documents display information on both sides – copy both sides and provide.
Don’t forget to write on the copies “This is a true copy of my passport” and also write your name and
address and sign in the presence of the notary.
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Step 11
Sign, date, and enter phone number in the “Sign here” section. No need to complete “delegate” section.
DO NOT ENTER ANYTHING IN THE “ACCEPTANCE AGENT’S USE” SECTION!
Step 12
Mail Original Form W-7 and certified or notarized supporting documents to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Step 13
If you were paid by the Research Foundation, as soon as you receive your ITIN# you MUST notify Porshia
Russell, in Procurement Office, of this number contact her at 631-632-6019 or by email at:
Porshia.Russell@sunysb.edu
If you were paid by State payroll, as soon as you receive your ITIN# you MUST notify Jean Schaal, in Human
Resource Services, of this number contact her at 631-632-1119 or by email at: Jean.Schaal@sunysb.edu
If you were paid by Stony Brook Foundation, as soon as you receive your ITIN# you MUST notify Al DiVenuto,
in Procurement Office of this number, contact him at 631-632-9838 or by email at:
Alfred.Divenuto@sunysb.edu
W-7 application: http://www.irs.gov/pub/irs-pdf/fw7.pdf
A guide to understand W-7 application: http://www.irs.gov/pub/irs-pdf/p1915.pdf
DESCRIPTION OF TABLE COLUMNS
Column A: Independent Contractors country of permanent citizenship.
Column B: Maximum length of exemption. After the maximum years in the USA has been reached, the
individual is subject to federal tax withholding.

EXAMPLE: An independent contractor from China has been in the USA for 200 days and has a $5,000
contract. The $5,000 contract is taxable because the independent contractor has been in the USA over
the 183 day limit.
Column C: Maximum Independent Contractor amount for exemption. There are a few countries that have
limits on the Independent Contractor amount, anything over this amount is taxable. Please note some
countries have “pa” written after the amount. This means they can only receive a one-time $5000 tax
exemption each year.
Column D: The tax treaty article citation.
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COLUMN A
COLUMN B
COLUMN C
COLUMN D
Country of
Residence
Maximum
Presence
in USA
Maximum
Compensation
Treaty Article
Citation
183 DAYS
NO LIMIT
183 DAYS
89 DAYS
take tax
take tax
take tax
183 DAYS
183 DAYS
182 DAYS
183 DAYS
NO LIMIT
89 DAYS
183 DAYS
NO LIMIT
NO LIMIT
183 DAYS
take tax
183 DAYS
89 DAYS
119 DAYS
take tax
NO LIMIT
182 DAYS
NO LIMIT
89 DAYS
take tax
182 DAYS
183 DAYS
183 DAYS
183 DAYS
NO LIMIT
183 DAYS
182 DAYS
NO LIMIT
183 DAYS
182 DAYS
89 DAYS
182 DAYS
182 DAYS
NO LIMIT
NO LIMIT
NO LIMIT
$5,000.00
exemption when
exemption when
exemption when
NO LIMIT
NO LIMIT
NO LIMIT
NO LIMIT
NO LIMIT
NO LIMIT
NO LIMIT
NO LIMIT
NIO LIMIT
$10,000.00
exemption when
NO LIMIT
NO LIMIT
NO LIMIT
exemption when
NO LIMIT
NO LIMIT
NO LIMIT
$5,000.00
exemption when
$3,000pa
NO LIMIT
NO LIMIT
NO LIMIT
NO LIMIT
NO LIMIT
$5,000.00
NO LIMIT
NO LIMIT
NO LIMIT
$10,000.00 pa
NO LIMIT
NO LIMIT
14
14
15
14
filing taxes
filing taxes
filing taxes
13
VI (2)
17
14
14
15
14
14
14
7
filing taxes
13
15
15
filing taxes
14
16
14 (1)
14
filing taxes
18
14
14
14
15
14
14
15
14
13
15
15
15
AUSTRALIA
AUSTRIA
BANGLADESH
BARBADOS
BELGIM
BULGARIA
CANADA
CHINA – PEOPLE’S REPUBLIC
*COMMONWEALTH OF IND ST
CYPRUS
CZECH REPUBLIC
DENMARK
EGYPT
ESTONIA
FINLAND
FRANCE
GREECE
GERMANY
HUNGRY
INDIA
INDONESIA
ICELAND
IRELAND
ISRAEL
ITALY
JAMAICA
JAPAN
KOREA, REP. OF
KAZAKSTAN
LATVIA
LITHUANIA
LIXEMBOURG
MEXICO
MOROCCO
NETHERLANDS
NEW ZELAND
NORWAY
PHILIPPINES
POLAND
PORTUGAL
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ROMANIA
RUSSIA
182 DAYS
183 DAYS
NO LIMIT
NO LIMIT
14
13
SLOVAK REPUBLIC
SLOVENIA
SPAIN
SOUTH AFRICIA
SPAIN
SRI LANKA
SWEDEN
SWITZERLAND
THAILAND
TRINIDAD & TOBAGO
TUNISIA
TURKEY
UKRAINE
UNITED KINGDOM
VENEZUELA
183 DAYS
NO LIMIT
NO LIMIT
183 DAYS
NO LIMIT
183 DAYS
NO LIMIT
NO LIMIT
89 DAYS
183 DAYS
183 DAYS
183 DAYS
NO LIMIT
take tax
NO LIMIT
NO LIMIT
NO LIMIT
NO LIMIT
NO LIMIT
NO LIMIT
NO LIMIT
NO LIMIT
NO LIMIT
$10,000.00
$3,000.00
$7,500.00pa
NO LIMIT
NO LIMIT
exemption when
NO LIMIT
14
14
15
14
15
15
14
14
15
17
14
14
14
filing taxes
14
Note *: This represents the U.S.S.R (Commonwealth of Independent States) income tax treaty which
includes Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and
Uzbekistan.

Tax Treaties can be found at http://www.irs.gov/businesses/international/article/0,,id=96739,00.html.
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