W-7 Application for IRS Individual Taxpayer Identification N

W-7

Application for IRS Individual
Taxpayer Identification Number

Form
(Rev. January 2007)

OMB No. 1545-0074

©

Department of the Treasury
Internal Revenue Service

©

See instructions.
For use by individuals who are not U.S. citizens or permanent residents.

FOR IRS USE ONLY

An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
Before you begin:
● Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN).
● Getting an ITIN does not change your immigration status or your right to work in the United States
and does not make you eligible for the earned income credit.

Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b,
c, d, e, f, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions).
a

Nonresident alien required to obtain ITIN to claim tax treaty benefit

b

Nonresident alien filing a U.S. tax return

c

U.S. resident alien (based on days present in the United States) filing a U.S. tax return

d

Dependent of U.S. citizen/resident alien

e

Spouse of U.S. citizen/resident alien

f

Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception

g
h

Dependent/spouse of a nonresident alien holding a U.S. visa
Other (see instructions) ©
Additional information for a and f: Enter treaty country ©
1a First name
Middle name

Name

(see instructions)
Name at birth if
different

1b First name
2

Other
information

and treaty article number
Last name

Middle name

©

©

Last name

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.

3

(if different from
above)
(see instructions)

Birth
information

Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)

©

Applicant’s
mailing address
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.

4

Date of birth (month / day / year)
/

Country of birth

City and state or province (optional)

/

6a Country(ies) of citizenship

6b Foreign tax I.D. number (if any)

5

Male
Female
6c Type of U.S. visa (if any), number, and expiration date

6d Identification document(s) submitted (see instructions)
Passport
Issued by:

Driver’s license/State I.D.

USCIS documentation

No.:

Exp. date:

/

/

Other

Entry date in U.S.

/

/

6e Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)?
No/Do not know. Skip line 6f.
Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions).
6f Enter: TIN or EIN ©
Name under which it was issued

and
©

6g Name of college/university or company (see instructions)
City and state

Sign
Here

Keep a copy for
your records.

Acceptance
Agent’s
Use ONLY

Length of stay

Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including
accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I
authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the
assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number.

©
©
©

Signature of applicant (if delegate, see instructions)

Date (month / day / year)

Name of delegate, if applicable (type or print)

Delegate’s relationship
to applicant

Signature

Date (month / day / year)

/

/

Name and title (type or print)

For Paperwork Reduction Act Notice, see page 4.

/

/

Name of company

Cat. No. 10229L

Phone number
(

©

)

Parent
Court-appointed guardian
Power of Attorney
Phone (
)
Fax
(
)
EIN
EFIN/Office Code
Form

W-7

(Rev. 1-2007)

Form W-7 (Rev. 1-2007)

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).
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).
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 Social Security Administration
(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 or contact an SSA office.

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.
● 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 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.
● 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.
● An alien spouse eligible to be claimed as an exemption on a U.S.
tax return who is not eligible to obtain an SSN.
● 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.
● 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.
● A dependent/spouse of a nonresident alien holding a U.S visa who
is not eligible for an SSN.
ITIN Not Needed
An ITIN is not needed if you are filing the following forms.
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.
Form 1040EZ-T. If you are requesting a credit or refund of the
federal telephone excise tax on Form 1040EZ-T, do not file Form
W-7 with that form. For information on completing Form 1040EZ-T if
you do not have an ITIN, see the instructions for Form 1040EZ-T.

Additional Information
Publications. For details on resident and nonresident alien status,
see Pub. 519.
For details on individuals who can be claimed as dependents and
on obtaining an SSN for a dependent, see Pub. 501.

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2

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:
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
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, you can contact
our overseas offices in Frankfurt, London, or Paris.

How To Apply
Your application must include all of the following.
1. Your completed Form W-7.
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.

There are exceptions to the requirement to include
a U.S. tax return. If you claim one of these
TIP
exceptions, you must submit the documentation
required in lieu of a tax return. See the Exceptions
Table beginning on page 5.
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.
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 or
more 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.
a. National identification card (must show photo, name, current
address, date of birth, and expiration date).
b. U.S. driver’s license.
c. Civil birth certificate.
d. Foreign driver’s license.
e. U.S. state identification card.
f. Foreign voter’s registration card.
g. U.S. military identification card.
h. Foreign military identification card.
i. U.S. visa issued by the U.S. Department of State.
j. U.S. Citizenship and Immigration Services (USCIS) photo
identification.
k. Medical records.*
l. School records.*
*These documents are only valid for dependents under age 14
(under age 18 if a student) and can be used to establish foreign
status only if they are foreign documents.
You can submit copies of original documents if the copies are:
● Certified by the issuing agency or official custodian of the original
record, or
● 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 consulates
worldwide. Foreign notaries are acceptable as outlined by the Hague
Convention.

Form W-7 (Rev. 1-2007)

Original documents you submit will be returned to you. 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.

TIP

To avoid any loss of your documents, it is
suggested you do not submit the original
documentation.

Keep a copy of your application for your records.

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.
Allow 4 to 6 weeks for the IRS to notify you in writing of your ITIN.
If you have not received your ITIN or correspondence at the end of
the 6-week period, you can call the IRS to find out the status of your
application (see Telephone help on page 2).

Where To Apply
By mail. Mail Form W-7, your tax return (or other documents
required by an exception), and the documentation listed in item (3)
under How To Apply on page 2 to:
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.
CAUTION

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. Before applying at
an IRS office abroad, find out if that office accepts Form W-7
applications.
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.

Specific Instructions
If you are completing this form for someone else, answer the
questions as they apply to that person.

Reason For Applying
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.
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 “Exception 1” or “Exception 2,” whichever
applies (see this page). 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.
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
● A nonresident alien who is filing a U.S. tax return only to obtain a
refund.
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

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3

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.
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.
e. Spouse of a U.S. citizen/resident alien. This category includes:
● 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, can be claimed as an exemption, and
● A nonresident alien electing to file a U.S. tax return jointly with a
spouse who is a U.S. citizen or resident.
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 “Exception
2” (see below). Also, enter the name of the treaty country and the
treaty article number in the appropriate entry spaces below box h 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 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.
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.
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. 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 Table
beginning on page 5.
Note. If box h is checked, box a or f may also be checked.
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 Table beginning on page 5 for information on the
requirements for claiming Exception 1.
Information returns applicable to Exception 1 may include the
following.
● Form 1042-S, Foreign Person’s U.S. Source Income Subject to
Withholding
● Form 1099-INT, Interest Income
● Form 8805, Foreign Partner’s Information Statement of Section
1446 Withholding Tax
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

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:
a. Wages, salary, compensation, and honoraria payments,

Form W-7 (Rev. 1-2007)

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.
See the Exceptions Table 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.
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 Table 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 Table 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

Line Instructions
Enter N/A (not applicable) on all lines that do not apply to you. Do
not leave any lines blank.
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.
CAUTION

Line 1b. Enter your name as it appears on your birth certificate if it
is different from your entry on line 1a.
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.
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.
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.

CAUTION

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.

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.
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.
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 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

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4

with the number 123456 that has an expiration date of December 31,
2007, enter “B-1/B-2,” “123456,” and “12/31/2007” in the entry
space.
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 be required to provide a
certified translation of foreign language documents.
Note. Any visa information shown on a passport must be entered on
line 6c.
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 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.
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.
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.

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.
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.
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.

Form W-7 (Rev. 1-2007)

Page

Exceptions Table
IF you are a person who...

AND you submit...

is a partner in a foreign partnership that
invests in the United States and who
owns assets that generate income
subject to IRS information reporting and
federal tax withholding requirements

a copy of the portion of the partnership agreement showing:

has an interest bearing bank account
that generates income effectively
connected with your U.S. trade or
business and that is subject to IRS
information reporting and/or federal tax
withholding requirements

documentation from the bank showing:

is a resident alien for tax purposes
and who opens an interest bearing bank
account that generates income subject
to IRS information reporting and/or
federal tax withholding requirements (or
would otherwise be subject to such
requirements except for the fact that the
applicable dollar threshold amount is not
met)

● the partnership’s EIN,
● that you are a partner in the partnership, and

● that you opened an interest bearing business account subject to IRS information
reporting and/or federal tax withholding requirements during the current tax year,
and
● that you have an ownership interest in the account

● documentation from the bank stating that you are receiving distributions from a
deposit account subject to IRS information reporting and/or federal tax
withholding requirements (or would otherwise be subject to such requirements
except for the fact that the applicable dollar threshold amount is not met) during
the current tax year, and

Exception #1.

Exception #1.

● a copy of the Form W-9, Request for Taxpayer Identification Number and
Certification, signed or stamped by the bank

a signed letter or other document on official letterhead paper from the withholding
agent showing:

is claiming tax treaty benefits for an
exemption from, or a reduced rate of,
withholding on passive income

evidence on the Form W-7 application that you are entitled to claim tax treaty benefits

is claiming tax treaty benefits for an
exemption from, or a reduced rate of,
withholding on your wages, salary,
compensation, and honoraria payments,
and will submit Form 8233, Exemption
From Withholding on Compensation for
Independent (and Certain Dependent)
Personal Services of a Nonresident Alien
Individual, to the payer of your income

● evidence on the Form W-7 application that you are entitled to claim tax treaty
benefits,

is a foreign student, scholar, professor,
or researcher who is not claiming tax
treaty benefits for an exemption from, or
a reduced rate of, tax on income from
non-compensatory scholarships,
fellowships, or grants

Exception #1.

● that the partnership is conducting business in the United States

receives distributions during the current
tax year of income such as pensions,
annuities, royalties, dividends, etc., and
who is required to provide an ITIN to the
withholding agent (that is, investment
company, insurance company, financial
institution, etc.) for purposes of tax
withholding and information reporting
requirements

is a foreign student, scholar, professor,
or researcher claiming tax treaty benefits
for an exemption from, or a reduced rate
of, tax on your income from
non-compensatory scholarships,
fellowships, or grants, and will submit
Form W-8BEN, Certificate of Foreign
Status of Beneficial Owner for United
States Tax Withholding, to the
withholding agent

THEN you can claim...

● your name and account number, and
● verification that an ITIN is required to make distributions to you during the current
tax year that are subject to federal income tax withholding and/or information
reporting requirements

Exception #1.

Exception #1.

● a copy of the completed withholding agent’s portion of Form 8233 attached to the
Form W-7,
● a letter from the SSA, stating that you are ineligible to receive an SSN; or (if you are
present in the U.S. receiving honoraria payments), a letter from the authorized
school official, and

Exception #2.

● a letter of employment from the payer of your income; or a copy of your
employment contract; or a letter requesting your presence for a speaking
engagement

● evidence on the Form W-7 application that you are entitled to claim tax treaty
benefits,
● a copy of the Form W-8BEN that you submitted to the withholding agent, and
● a letter or official notification from the educational institution (that is, college or
university) awarding the scholarship, grant, or honorarium; or a copy of a contract
with a college, university, or educational institution

Exception #2.

Note. If you are a student on an F-1, J-1, or M-1 visa and will not be employed while
studying in the U.S., you do not need to apply for an SSN. However, you do need to
submit a letter from your 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.
● a letter from the Designated School Official (DSO) or Responsible Officer (RO), on
official letterhead, stating that you are receiving income from scholarships,
fellowships, or grants that is subject to IRS federal tax withholding and information
reporting requirements,
● a letter or official notification from the educational institution awarding the
scholarship, fellowship, or grant, and
● evidence on the Form W-7 application displaying the name of the college,
university, or educational institution
Note. If you are a student on an F-1, J-1, or M-1 visa and will not be employed while
studying in the U.S., you do not need to apply for an SSN. However, you do need to
submit a letter from your DSO or RO stating that you will not be securing employment in
the U.S. or receiving any type of income from personal services.

Exception #2.

5

Form W-7 (Rev. 1-2007)

Page

6

Exceptions Table - continued
IF you are a person who...

AND you submit...

● is a nonresident alien visiting the
United States with gambling winnings,

your Form W-7 using the services of an appropriate gaming official serving as an IRS
ITIN Acceptance Agent

● is claiming tax treaty benefits for an
exemption from, or a reduced rate
of, withholding on your gambling
income, and
● will utilize the services of a gaming
official acting as an IRS ITIN
Acceptance Agent
has a home mortgage loan on real
property located in the United States

is a party to a disposition of U.S. real
property by a foreign person on which
tax withholding is due

THEN you can claim...

Note. If you receive gambling income and do not secure the services of a gaming
official, you can still file a Form 1040NR at the end of the tax year with a Form W-7.
Attach a copy of the Form 1042-S displaying the amount of tax withheld. Your Form
1040NR should also display the tax treaty article number and country under which you
are claiming treaty benefits.

Exception #2.

documentation, such as a copy of the contract for the sale or similar documentation,
showing evidence of a home mortgage loan on real property you own which is
located in the United States

Exception #3.

● a completed application for a withholding certificate* or Form 8288-B, Application
for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real
Property Interests,
● a copy of the contract for the sale,
● a completed Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign
Persons of U.S. Real Property Interests, submitted by the buyer (if you are the
seller of the property), and
● a completed Form 8288-A, Statement of Withholding on Dispositions by Foreign
Persons of U.S. Real Property Interests, submitted by the buyer (if you are the
seller of the property)
*The application for a withholding certificate must comply with the provisions of
Regulations section 1.1445-3 and 1.1445-6, and Rev. Proc. 2000-35, which is on page
211 of Internal Revenue Bulletin 2005-35 at www.irs.gov/pub/irs-irbs/irb00-35.pdf.

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Exception #4.