Fillable Form W-7 Application for IRS Individual Taxpayer Identification Number 2008

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Form W-7 Application for IRS Individual Taxpayer Identification Number 2008

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Form
W-7
(Rev. February 2008)
Department of the Treasury
Internal Revenue Service
Application for IRS Individual
Taxpayer Identification Number
©
For use by individuals who are not U.S. citizens or permanent residents.
OMB No. 1545-0074
● Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN).
Before you begin:
● Getting an ITIN does not change your immigration status or your right to work in the United States
and does not make you eligible for the earned income credit.
Name
1a
First name
Middle name
Last name
Name at birth if
different
©
1b
First name
Middle name
Last name
Foreign
address
Street address, apartment number, or rural route number. Do not use a P.O. box number.
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
Applicant’s
mailing address
Street address, apartment number, or rural route number. If you have a P.O. box, see page 4.
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
Birth
information
Date of birth (month / day / year)
/ /
Country of birth
Male
Female
Other
information
6a
Country(ies) of citizenship
6b
Foreign tax I.D. number (if any)
FOR IRS USE ONLY
6d
Identification document(s) submitted (see instructions)
Type of U.S. visa (if any), number, and expiration date
6e
Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)?
Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions).
No/Do not know. Skip line 6f.
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.
Sign
Here
Signature of applicant (if delegate, see instructions)
Date (month / day / year)
/ /
Phone number
Name of delegate, if applicable (type or print)
Delegate’s relationship
to applicant
Parent
Court-appointed guardian
Acceptance
Agent’s
Use ONLY
Signature
For Paperwork Reduction Act Notice, see page 4.
Cat. No. 10229L
Form W-7 (Rev. 2-2008)
©
©
Passport
(if different from
above)
(see instructions)
©
See instructions.
6f
Keep a copy for
your records.
Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b,
c, d, e, f, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions).
Dependent of U.S. citizen/resident alien
Spouse of U.S. citizen/resident alien
U.S. resident alien (based on days present in the United States) filing a U.S. tax return
Nonresident alien filing a U.S. tax return
%
Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
©
b
c
d
e
(see instructions)
City and state or province (optional)
6c
Driver’s license/State I.D.
USCIS documentation
Other
EIN
Nonresident alien required to obtain ITIN to claim tax treaty benefit
a
Phone ( )
Power of Attorney
An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception
f
6g
Name of college/university or company (see instructions)
City and state Length of stay
Dependent/spouse of a nonresident alien holding a U.S. visa
g
Other (see instructions)
©
Additional information for a and f: Enter treaty country
©
and treaty article number
©
h
Entry date in U.S. / /
( )
No.: Exp. date: / /
2
3
4
5
Issued by:
Enter: TIN or EIN
©
and
Name under which it was issued ©
Fax ( )
Date (month / day / year)
/ /
Name and title (type or print)
©
Name of company
©
Office Code
Form W-7 (Rev. 2-2008)
Page 2
General Instructions
Purpose of Form
Use Form W-7 to apply for an IRS individual taxpayer identification
number (ITIN). An ITIN is a nine-digit number issued by the U.S.
Internal Revenue Service (IRS) to individuals who are required for U.S.
tax purposes to have a U.S. taxpayer identification number but who
do not have, and are not eligible to obtain, a social security number
(SSN).
Who Must Apply
Any individual who is not eligible to obtain an SSN but who must
furnish a taxpayer identification number must apply for an ITIN on
Form W-7. Examples include the following.
● An alien individual eligible to be claimed as a dependent on a U.S.
tax return but who is not eligible to obtain an SSN. To determine if
an alien individual is eligible to be claimed as a dependent on a U.S.
tax return, see Pub. 501, Exemptions, Standard Deduction, and
Filing Information, and Pub. 519.
● An alien spouse claimed as an exemption on a U.S. tax return who
is not eligible to obtain an SSN.
● A U.S. resident alien (based on the substantial presence test) who
files a U.S. tax return but who is not eligible for an SSN. For
information about the substantial presence test, see Pub. 519, U.S.
Tax Guide for Aliens.
Additional Information
Publications. In addition to Publications 501, 515, and 519
mentioned earlier, see Publication 1915, Understanding Your IRS
Individual Taxpayer Identification Number (ITIN), for more
information.
● A nonresident alien individual not eligible for an 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 an SSN who elects to
file a joint U.S. tax return with a spouse who is a U.S. citizen or
resident alien.
How To Apply
These publications are available free from the IRS. To order the
publications, call 1-800-TAX-FORM (1-800-829-3676) if you are in
the United States. If you have a foreign address, write to:
You can also get these publications on the IRS website at
www.irs.gov.
Telephone help. If, after reading these instructions and our free
publications, you are not sure how to complete your application or
have additional questions, call 1-800-829-1040 if you are in the
United States. If you are outside the United States, call
215-516-2000 (not a toll-free number) or contact our overseas offices
in Frankfurt, London, or Paris.
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
The ITIN is for federal tax purposes only. It does not entitle you
to social security benefits and does not change your immigration
status or your right to work in the United States. Also, individuals
filing tax returns using an ITIN are not eligible for the earned income
credit (EIC).
Your application must include all of the following.
1. Your completed Form W-7.
3. The original documents, or certified or notarized copies of
documents, that substantiate the information provided on the Form
W-7. The supporting documentation must be consistent with the
applicant’s information provided on Form W-7. For example, the
name, date of birth, and country(ies) of citizenship must be the same
as on Form W-7, lines 1a, 4, and 6a.
● A nonresident alien individual eligible to obtain the benefit of
reduced withholding under an income tax treaty. See Pub. 515,
Withholding of Tax on Nonresident Aliens and Foreign Entities.
● A nonresident alien student, professor, or researcher who is
required to file a U.S. tax return but who is not eligible for an SSN,
or who is claiming an exception to the tax return filing requirement.
ITIN Not Needed for Forms 4868, 1040-ES, or 1040-ES(NR). If you
are filing an application for an extension of time to file using Form
4868, or making an estimated tax payment using Form 1040-ES or
Form 1040-ES(NR), do not file Form W-7 with those forms. Enter
“ITIN TO BE REQUESTED” wherever your SSN or ITIN is requested.
An ITIN will be issued only after you file a tax return and meet all
other requirements.
2. Your original, completed tax return(s) for which the ITIN is
needed. Attach Form W-7 to the front of your tax return. If you are
applying for more than one ITIN for the same tax return (such as for
a spouse or dependent(s)), attach all Forms W-7 to the same tax
return. After your Form W-7 has been processed, the IRS will assign
an ITIN to the return and process the return.
SSNs. Do not complete Form W-7 if you have an SSN or you are
eligible to obtain an SSN. You are eligible for an SSN if you are a
U.S. citizen or if you have been admitted by the United States for
permanent residence or U.S. employment.
If you have an application for an SSN pending, do not file Form
W-7. Complete Form W-7 only if the SSA notifies you that an SSN
cannot be issued.
To obtain an SSN, see Form SS-5, Application for a Social
Security Card. To get Form SS-5 or to find out if you are eligible to
obtain an SSN, go to www.socialsecurity.gov/locator or contact a
Social Security Administration (SSA) office.
There are exceptions to the requirement to include a
U.S. tax return. If you claim one of these exceptions, you
must submit the documentation required in lieu of a tax
return. See the Exceptions Tables beginning on page 6.
● A dependent/spouse of a nonresident alien holding a U.S visa who
is not eligible for an SSN.
TIP
If the SSA will not issue you an SSN, a letter of denial must be
obtained and attached to your Form W-7. This applies whether you
are attaching your federal tax return or requesting an ITIN under one
of the exceptions. However, see Exception 2 in the Exceptions
Tables that begin on page 6 for additional information for recipients
of honoraria payments, students, researchers, and professors.
Note. If you submit a Form W-7, all ensuing ITIN notices and
correspondence that you receive will be in English. If you prefer to
receive them in Spanish, please submit Form W-7(SP).
To avoid any loss of your documents, it is suggested
you do not submit the original documentation.
TIP
You can submit copies of original documents if you do any of the
following.
● Have the copies certified by the issuing agency or official
custodian of the original record.
● Have the copies notarized by a U.S. notary public legally
authorized within his or her local jurisdiction to certify that the
document is a true copy of the original. To do this, the notary must
see the valid, unaltered original document and verify that the copy
conforms to the original. U.S. notaries public are available at U.S.
embassies and certain consulates worldwide.
● Have the copies notarized by a foreign notary. However, foreign
notaries are only acceptable as outlined by the Hague Convention.
The Hague 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 "apostille," which will be attached to the copy of the
document.
Note. The apostille must stay attached to the copy of the document
when it is sent to the IRS.
Form W-7 (Rev. 2-2008)
Page 3
If you submit an original valid passport (or a notarized or
certified copy of a valid passport), you do not need to submit
any other documents. Otherwise, you must submit at least two of
the documents listed below. The documents must be current, verify
your identity (that is, contain your name), and support your claim of
foreign status. At least one document must contain your photograph,
but a photograph is not required if documents are submitted for a
dependent under age 14 (under age 18 if a student). Do not attach
expired documents.
Original documents you submit will be returned to you
at the mailing address shown on your Form W-7. You
do not need to provide a return envelope. If your
original documents are not returned within 60 days, you
can call the IRS (see Telephone help on page 2).
Copies of documents will not be returned. If you will need your
documentation for any purpose within 90 days of submitting your
ITIN application, you may wish to apply in person at an IRS Taxpayer
Assistance Center. See Where To Apply on this page. Your
documents will be reviewed by an IRS employee in this office and
returned to you immediately.
TIP
Note. Documentation submitted for a dependent should include a
civil birth certificate (unless a passport is submitted).
Specific Instructions
If you are completing this form for someone else, answer the
questions as they apply to that person.
Reason For Applying
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 or IRS office abroad. Information on our overseas
offices can be found in Publication 1915 or by visiting the IRS
website at www.irs.gov.
Through acceptance agent. You can also apply through an
acceptance agent authorized by the IRS. An acceptance agent can
help you complete and file Form W-7. To obtain a list of agents, visit
the IRS website at www.irs.gov and enter “acceptance agent” in the
search box at the top of the page.
You must check the box to indicate the reason you are completing
Form W-7. If more than one box applies to you, check the box that
best explains your reason for submitting Form W-7. However, if an
exception applies be sure to check box h.
When To Apply
Complete and attach Form W-7 when you file the tax return for
which the ITIN is needed. However, if you meet one of the
exceptions described later under h. Other., complete and submit
Form W-7 as soon as possible after you determine you are covered
by that exception.
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Do not use the mailing address in the instructions for
your tax return.
Where To Apply
By mail. Mail Form W-7, your tax return (or other documents
required by an exception), and the documentation described in item
(3) under How To Apply on page 2 and listed in the chart above to:
Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if
submitted during peak processing periods or if you are filing from
overseas). If you have not received your ITIN or correspondence at
the end of that time, you can call the IRS to find out the status of
your application (see Telephone help on page 2).
CAUTION
Private delivery services. If you use a private delivery service to
submit your Form W-7, use the following address:
Internal Revenue Service
Submission Processing Center
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000
Supporting Documentation
Passport (the only stand-alone document)
U.S. Citizenship and Immigration Services (USCIS)
photo identification
U.S. state identification card
Visa issued by U.S. Department of State
U.S. driver’s license
U.S. military identification card
Foreign driver’s license
Foreign military identification card
Foreign voter’s registration card
Civil birth certificate
National identification card (must be current, and
contain name, photograph, address, date of birth,
and expiration date)
Foreign
status
Identity
Can be used to establish:
Medical Records (valid only for dependents under
age 14 (under age 18 if a student))
School Records (valid only for dependents under
age 14 (under age 18 if a student))
* Can be used to establish foreign status only if they are foreign documents.
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X*
X
X*
X
X*
X
Keep a copy of your application for your records.
b. Nonresident alien filing a U.S. tax return. This category
includes:
● A nonresident alien who must file a U.S. tax return to report
income effectively or not effectively connected with the conduct of a
trade or business in the United States, and
c. U.S. resident alien (based on days present in the United
States) filing a U.S. tax return. A foreign individual living in the
United States who does not have permission to work from the
USCIS, and is thus ineligible for an SSN, may still be required to file
a U.S. tax return. These individuals must check this box.
● A nonresident alien who is filing a U.S. tax return only to obtain a
refund.
a. Nonresident alien required to obtain an ITIN to claim tax
treaty benefit. Certain nonresident aliens must obtain an ITIN to
claim a tax treaty benefit even if they do not have to file a U.S. tax
return. If you check this box to claim the benefits of a U.S. income
tax treaty with a foreign country, also check box h. On the dotted
line next to box h, enter the appropriate designation for Exception 1
or 2, whichever applies (see Exception 1 and Exception 2 under h.
Other, later). Identify the exception by its number, alpha subsection,
and category under which you are applying (for example, enter
“Exception 1d-Pension Income” or “Exception 2d-Gambling
Winnings”). Also, enter the name of the treaty country and treaty
article number in the appropriate entry spaces below box h and
attach the documents required under whichever exception applies.
For more details on tax treaties, see Pub. 901, U.S. Tax Treaties.
d. Dependent of a U.S. citizen/resident alien. This is an individual
who can be claimed as a dependent on a U.S. tax return and is not
eligible to obtain an SSN.
Form W-7 (Rev. 2-2008)
Page 4
e. Spouse of a U.S. citizen/resident alien. This category includes:
h. Other. If the reason for your ITIN request is not described in
boxes a through g, check this box. Describe in detail your reason for
requesting an ITIN and attach supporting documents.
● A nonresident alien electing to file a U.S. tax return jointly with a
spouse who is a U.S. citizen or resident alien.
f. Nonresident alien student, professor, or researcher filing a U.S.
tax return or claiming an exception. This is an individual who has
not abandoned his or her residence in a foreign country and who is a
bona fide student, professor, or researcher coming temporarily to the
United States solely to attend classes at a recognized institution of
education, to teach, or to perform research. If you check this box, you
must complete lines 6c and 6g and provide your passport with a valid
U.S. visa. If you are present in the United States on a work-related
visa (F-1, J-1, or M-1), but will not be employed (that is, your
presence in the United States is study related), you can choose to
attach a letter from the Designated School Official or Responsible
Officer instead of applying with the SSA for an SSN. The letter must
clearly state that you will not be securing employment while in the
United States, and your presence here is solely study related. If you
check this box to claim the benefits of a U.S. income tax treaty with a
foreign country, also check box h. On the dotted line next to box h,
enter the appropriate designation for Exception 2, (see below).
Identify the exception by its number, alpha subsection, and category
under which you are applying (for example, enter “Exception
2b-Scholarship Income and claiming tax treaty benefits” or
“Exception 2c-Scholarship Income”). Also, enter the name of the
treaty country and the treaty article number in the appropriate entry
spaces below box h (if applicable) and attach the documents required
under Exception 2.
g. Dependent/spouse of a nonresident alien holding a U.S. visa.
This is an individual who can be claimed as a dependent or a
spouse on a U.S. tax return, who is unable, or not eligible, to obtain
an SSN and who has entered the United States with a nonresident
alien holding a U.S. visa. For example, the primary visa holder has a
B-1 visa; the dependent or spouse has a B-2 visa.
Exception 1. Passive income—third party withholding or tax
treaty benefits. This exception may apply if you are the recipient of
partnership income, interest income, annuity income, etc. that is
subject to third party withholding or covered by tax treaty benefits.
See the Exceptions Tables on page 6 for information on the
requirements for claiming Exception 1.
● A nonresident alien husband or wife who is not filing a U.S. tax
return (including a joint return) and who is not eligible to obtain an
SSN but who, as a spouse, is claimed as an exemption, and
Note. If box h is checked, box a or f may also be checked.
Frequently, third parties (such as banks and other financial
institutions) which are subject to information reporting and
withholding requirements, will request an ITIN from you to enable
them to file information returns required by law. If you are requesting
an ITIN for this reason, you may be able to claim one of the
exceptions described below. Enter on the dotted line next to box h
the exception that applies to you. Identify the exception by its
number, alpha subsection (if applicable), and category under which
you are applying (for example, enter “Exception 1a-Partnership
Interest” or “Exception 3-Mortgage Interest”). Examples of
completed Forms W-7 can be found in Publication 1915. You will not
need to attach a tax return to your Form W-7. For more detailed
information regarding the exception(s) that may apply to you, see the
Exceptions Tables beginning on page 6.
Line 2. Enter your complete mailing address on line 2. This is the
address the IRS will use to return your original documents and send
written notification of your ITIN.
Line 1a. Enter your legal name on line 1a as it appears on your
documents. This entry should reflect your name as it will appear on a
U.S. tax return.
Your ITIN will be established using this name. If you do not
use this name on the U.S. tax return, the processing of the
U.S. tax return may be delayed.
Enter N/A (not applicable) on all lines that do not apply to you. Do
not leave any lines blank.
Line Instructions
Line 1b. Enter your name as it appears on your birth certificate if it
is different from your entry on line 1a.
CAUTION
Note. If the U.S. Postal Service will not deliver mail to your physical
location, enter the U.S. Postal Service’s post office box number for
your mailing address. Contact your local U.S. Post Office for more
information. Do not use a post office box owned and operated by a
private firm or company.
Exception 3. Mortgage interest—third party reporting. This
exception may apply if you have a home mortgage loan on real
property you own in the United States that is subject to third party
reporting of mortgage interest. See the Exceptions Tables on page 8
for information on the requirements for claiming Exception 3.
Information returns applicable to Exception 3 may include Form
1098, Mortgage Interest Statement.
Exception 4. Dispositions by a foreign person of U.S. real
property interest—third party withholding. This exception may
apply if you are a party to a disposition of a U.S. real property interest
by a foreign person, which is generally subject to withholding by the
transferee or buyer (withholding agent). See the Exceptions Tables on
page 8 for information on the requirements for claiming Exception 4.
Information returns applicable to Exception 4 may include the
following.
● 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 Withholding Certificate for
Dispositions by Foreign Persons of U.S. Real Property Interests
See the Exceptions Tables on pages 6 and 7 for information on the
requirements for claiming Exception 2. Information returns applicable
to Exception 2 may include Form 1042-S, Foreign Person’s U.S.
Source Income Subject to Withholding.
b. Scholarships, fellowships, and grants,
c. Gambling income, or
2. You are receiving taxable scholarship, fellowship, or grant income,
but not claiming the benefits of an income tax treaty.
a. Wages, salary, compensation, and honoraria payments,
Exception 2. Other income.
Applicants with a U.S. visa that is valid for employment
should first apply for an SSN with the SSA. You are not
eligible for an ITIN if you are eligible to obtain an SSN.
CAUTION
● Form 8805, Foreign Partner’s Information Statement of Section
1446 Withholding Tax
This exception may apply if:
1. You are claiming the benefits of a U.S. income tax treaty with a
foreign country and you receive any of the following:
● Form 1042-S, Foreign Person’s U.S. Source Income Subject to
Withholding
Information returns applicable to Exception 1 may include the
following.
● Form 1099-INT, Interest Income
Form W-7 (Rev. 2-2008)
Page 5
Line 4. To be eligible for an ITIN, your birth country must be
recognized as a foreign country by the U.S. Department of State.
Signature. You must sign Form W-7. However, if the applicant is a
minor under 14 years of age, a delegate (parent or court-appointed
guardian) can sign for him or her. Type or print the delegate’s name
in the space provided and check the appropriate box that indicates
his or her relationship to the applicant. If the delegate is signing as a
court-appointed guardian, attach a copy of the court-appointment
papers showing the legal guardianship.
Line 6f. If you have both a temporary TIN and an EIN, attach a
separate sheet listing both. If you were issued more than one
temporary TIN, attach a separate sheet listing all the temporary TINs
you received.
Line 6g. If you checked reason f, you must enter the name of the
educational institution and the city and state in which it is located.
You must also enter your length of stay in the United States.
If you are temporarily in the United States for business purposes,
you must enter the name of the company with whom you are
conducting your business and the city and state in which it is
located. You must also enter your length of stay in the United States.
Line 6e. If you ever received a temporary taxpayer identification
number (TIN) or an employer identification number (EIN), check the
“Yes” box and complete line 6f. If you never had a temporary TIN or
an EIN, or you do not know your temporary TIN, check the “No/Do
not know” box.
A temporary TIN is a nine-digit number issued by the IRS to
persons who file a return or make a payment without providing a
TIN. You would have been issued this number if you filed a U.S. tax
return and did not have a social security number. This temporary TIN
will appear on any correspondence the IRS sent you concerning that
return.
An EIN is a nine-digit number (for example, 12-3456789) assigned
by the IRS to businesses, such as sole proprietorships.
Line 6c. Enter only U.S. nonimmigrant visa information. Include the
USCIS classification, number of the U.S. visa, and the expiration date
in month/day/year format. For example, if you have a B-1/B-2 visa
with the number 123456 that has an expiration date of December 31,
2010, enter “B-1/B-2,” “123456,” and “12/31/2010” in the entry
space.
Line 6b. If your country of residence for tax purposes has issued you
a tax identification number, enter that number on line 6b. For
example, if you are a resident of Canada, enter your Canadian Social
Insurance Number.
Line 6a. Enter the country or countries (in the case of dual
citizenship) in which you are a citizen. Enter the complete country
name; do not abbreviate.
Note. If the visa has been issued under a “duration of stay” label by
USCIS, enter “D/S” as the expiration date.
Line 6d. Check the box indicating the type of document(s) you are
submitting for identification. You must submit documents as
explained in item (3) under How To Apply on page 2. Enter the name
of the state or country or other issuer, the identification number (if
any) appearing on the document(s), the expiration date, and the date
on which you entered the United States. Dates must be entered in
the month/day/year format. Also, you may subsequently be required
to provide a certified translation of foreign language documents.
CAUTION
Note. Any visa information shown on a passport must be entered on
line 6c.
Do not use a post office box or an “in care of” (c/o)
address instead of a street address on line 2 if you are
entering just a “country” name on line 3. If you do, your
application will be rejected.
If the applicant is 14 years of age or over, the applicant can sign
or appoint an authorized agent to sign. The authorized agent could
be the applicant’s parent or another person designated by the
applicant. The authorized agent must print his or her name in the
space provided for the name of the delegate and attach Form 2848,
Power of Attorney and Declaration of Representative.
Note. All Powers of Attorney (POAs) submitted to the IRS must be in
English. Any POAs received in a foreign language will be considered
invalid.
Line 3. Enter your complete foreign address in the country where
you permanently or normally reside if it is different from the address
on line 2. If you no longer have a permanent residence, due to your
relocation to the United States, enter only the foreign country where
you last resided on line 3. If you are claiming a benefit under an
income tax treaty with the United States, line 3 must show the treaty
country.
Paperwork Reduction Act Notice. We ask for the information on
this form to carry out the Internal Revenue laws of the United States.
You are required to give us the information. We need it to ensure
that you are complying with these laws and to allow us to figure and
collect the right amount of tax.
The average time and expenses required to complete and file this
form will vary depending on individual circumstances. For the
estimated averages, see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would be
happy to hear from you. See the instructions for your income tax
return.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential, as
required by Internal Revenue Code section 6103.
Enter the 8-digit office code that was issued to you by the ITIN
Program Office.
Acceptance Agent’s Use ONLY
Form W-7 (Rev. 2-2008)
Page 6
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Exception #1
Third Party Withholding on Passive Income
Third Party
Withholding on
Passive Income
Exceptions Tables
Persons who are eligible to claim Exception 1 include:
● will be submitting Form 8233 to the payer of the income.
*If you are present in the U.S. and are receiving honoraria payments, you do
not have to obtain a letter of denial from the SSA. A letter from the authorized
school official will suffice.
Documentation you must submit if you 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) A copy of the portion of the partnership agreement displaying
the partnership’s Employer Identification Number and showing that
you are a partner in the 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) Paperwork from the bank showing that you opened an interest
bearing business account 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 federal tax
withholding; or
1(c) Paperwork from the bank stating that you are receiving
distributions from a deposit account which are subject to IRS
information reporting and/or federal tax withholding 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
your Form W-7.
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) A signed letter or document from the withholding agent, on
official letterhead, showing your name and account number, and
evidencing that an ITIN is required to make distributions to you
during the current tax year which are subject to IRS information
reporting or federal tax withholding.
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Exception #2
Wages, Salary, Compensation and Honoraria Payments with Tax Treaty Benefits Claimed; or Scholarships,
Fellowships and Grants with Tax Treaty Benefits Claimed; or Scholarships, Fellowships and Grants with no
Tax Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed.
2(a). Wages,
Salary,
Compensation and
Honoraria
Payments
Persons who are eligible to claim Exception 2(a) include:
Documentation you must submit if you are eligible to claim
Exception 2(a):
Claiming the
benefits of a tax
treaty
and
● A letter of employment from the payer of the income, or
along with:
● Evidence (information) on the Form W-7 that you are entitled
to claim the benefits of a tax treaty, and
● A copy of the employment contract, or
● A letter requesting your presence for a speaking engagement,
etc.
● A copy of the completed withholding agent’s portion of Form
8233 attached to the Form W-7, and a letter from the Social
Security Administration (SSA)*, stating that you are ineligible to
receive a social security number.
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,
Form W-7 (Rev. 2-2008)
Page 7
Exceptions Tables (continued)
● 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, foreign
visitors, or any other individual),
● will be submitting Form W-8BEN to the withholding agent.
*If you are a student on an F-1, J-1, or M-1 visa who will not be working while
studying in the U.S., you will not have to apply for an SSN. You will be
permitted to provide a letter from the Designated School Official or Responsible
Officer stating that you will not be securing employment in the U.S. or receiving
any type of income from personal services.
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Exception #2 (continued)
Wages, Salary, Compensation and Honoraria Payments with Tax Treaty Benefits Claimed; or Scholarships,
Fellowships and Grants with Tax Treaty Benefits Claimed; or Scholarships, Fellowships and Grants with no Tax
Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed.
2(b). Scholarships,
Fellowships, and
Grants
Persons who are eligible to claim Exception 2(b) include:
Documentation you must submit if you are eligible to claim
Exception 2(b):
Claiming the
benefits of a tax
treaty
and
● A letter or official notification from the educational institution
(i.e., college or university) awarding the noncompensatory
scholarship, fellowship, or grant; or
along with:
● A copy of your passport showing the valid visa issued by the
U.S. Department of State, and
● A copy of a contract with a college, university, or
educational institution;
● Evidence (information) on the Form W-7 that you are entitled
to claim the benefits of a tax treaty, and
● A copy of the W-8BEN that was submitted to the withholding
agent, and
● A letter from the Social Security Administration* stating that
you are ineligible to receive a social security number (SSN).
● Individuals receiving noncompensatory 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 withholding
requirements during the current year.
*If you are a student on an F-1, J-1, or M-1 visa who will not be working while
studying in the U.S., you will not have to apply for an SSN. You will be
permitted to provide a letter from the DSO or RO stating that you will not be
securing employment in the U.S. or receiving any type of income from personal
services.
2(c). Scholarships,
Fellowships, and
Grants
Persons who are eligible to claim Exception 2(c) include:
Documentation you must submit if you are eligible to claim
Exception 2(c):
Not claiming
benefits of a tax
treaty
● A letter or official notification from the educational institution
(i.e., college or university) awarding the noncompensatory
scholarship, fellowship, or grant; or
along with:
● A copy of your passport showing the valid visa issued by the
U.S. Department of State, and
● A letter from the Designated School Official (DSO) or
Responsible Officer (RO) stating that you are receiving
noncompensatory income from scholarships, fellowships, or
grants that is subject to IRS information reporting and/or
federal tax withholding requirements during the current year
(this letter must be attached to your Form W-7 or your
application for an ITIN will be denied), and
● A letter from the Social Security Administration* stating that
you are ineligible to receive a social security number (SSN).
● have gambling winnings,
2(d). Gambling
Income
Persons who are eligible to claim Exception 2(d) include:
Documentation you must submit if you are eligible to claim
Exception 2(d):
Claiming the
benefits of a tax
treaty
Your W-7, which 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 Form 1040NR at the end of the tax year with a Form
W-7, attaching a copy of Form 1042-S displaying the amount of tax
withheld. Your 1040NR return should also display the tax treaty
article number and country under which you are claiming the treaty
benefits.
● are claiming the benefits of a tax treaty for an exempt or
reduced rate of federal tax withholding on that income, and
● will be utilizing the services of a gaming official as an IRS ITIN
Acceptance Agent.
Nonresident aliens visiting the U.S. who:
Individuals claiming the benefits of a tax treaty who:
● A copy of a contract with a college, university, or educational
institution;
Form W-7 (Rev. 2-2008)
Page 8
Exceptions Tables (continued)
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Exception #3
Third Party Reporting of Mortgage Interest
Third Party Reporting of Mortgage Interest
If you are eligible to claim Exception 3, you must submit documentation showing evidence of a home
mortgage loan. This would include a copy of the contract of sale or similar documentation showing
evidence of a home mortgage loan on real property located in the United States.
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Exception #4
Third Party Withholding—Disposition by a Foreign Person of United States Real Property Interest
Third Party Withholding—Disposition by a
Foreign Person of United States Real Property
Interest
A 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. In some instances, the foreign
person may apply for a withholding certificate to reduce or eliminate withholding on the disposition of real
property.
If you are eligible to claim Exception 4, you must submit:
● A completed Form 8288-B, and
● A copy of the sale contract.
Note. For the seller of the property, Forms 8288 and 8288A submitted by the buyer should be attached to
the Form W-7.
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Form W-7 Application for IRS Individual Taxpayer Identification Number 2008

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Completed 1 February 2020

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