Understanding Your IRS Individual Taxpayer Identification Number

Transcription

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.
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”.
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:
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).
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:
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.
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
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.
“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) *
(*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.
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
Line by Line Instructions for Completing Form
W-7/W-7(SP).
W-7
Form
(Rev. January 2006)
��
OMB No. 1545-0074
��
��
Department of the Treasury
Reason
You Are Submitting Form W-7/W-7(SP):
��
��
You must check only one box to indicate the reason you are completing Form W-7/W-7(SP). If more than one box
��
applies to you, check the box that best explains your reason for submitting the Form. Note: Exception: If you check
� ��
box
“a” or “f”, then box “h” may also be checked. Treaty Country and Treaty Article must also be present, if applicable.
� ��
��
Refer
to IRS Publication 901, “Tax Treaties” if you need additional information.
��Read the instructions for the box you check. �� If you check box ��
��or ��(see instructions).
�
Nonresident alien required to obtain ITIN to claim tax treaty benefit
�
Nonresident alien filing a U.S. tax return
�
U.S. resident alien ��filing a U.S. tax return
�
Dependent of U.S. citizen/resident alien
�
Spouse of U.S. citizen/resident alien
�
Nonresident alien student, professor, or researcher filing a U.S. tax return
�
�
Dependent/spouse of a nonresident alien holding a U.S. visa
Other (see instructions)
Additional information for � and �: Enter treaty country
�� First name
Middle name
Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
��
REMINDER:
and treaty article number
Last name
��
Middle name
Last name
THEN
��
OMB No. 1545-0074
��
Street address, apartment number, or rural
route number. ��
Department of the Treasury �
Box
“a”
or
Box
“f”
is
checked
and
a
tax
The
“treaty
country”
and
“treaty
article
number”
must
be entered
��
��
treaty benefit is being claimed
in the space provided under box h.
��
��
(see instructions)
Name
birth if
Form at
W-7
different
(Rev.
January 2006)
�� First name
IF
��
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
Box “d” or “e” is checked
The full name and SSN or ITIN of the U.S. person who is the
��
rural route number.alien
��
� Street address, apartment number, orcitizen/resident
must be present in the space provided.
��
�
��
��
�
��
Box
“h” is
checked
The information describing in detail the reason that the ITIN
(if
different
from
��
above)
(see instructions)
being requested must be present in the space provided.
is
��Read
the instructions
for the
you or
check.
� Date of birth (month / day ��
/ year) Country
of birth
Citybox
and state
province��
(optional) If� you check
��
Male box ��
Note:
See “Exhibits”
at the
end of/ this publication for examples of completed Forms W-7
��or
��(see
instructions).
Form
W-7
/
Female
��
��
OMB No. 1545-0074
(Rev. January 2006)
�
�� Country(ies) of citizenship
�� Foreign��
tax I.D. number (if any)
�� Type of U.S. visa (if any), number, and expiration date
Line
1 –Nonresident
��
Department
ofName:
the Treasury
�
alien filing a U.S.
tax return��
��
��
L.1a.
legal
name
as itdocument(s)
appears
on
your documents.
This
entry
Form
W-7
U.S. your
� Enter
resident
alien
��filing
a U.S.
tax should
return reflect your name, as it will appear on
��
Identification
submitted
(see instructions)
��
��
(Rev.
2006)
� January
Enter
of U.S. citizen/resident
name Your
and
SSN/ITIN
of U.S.
citizen/resident
alien (see
instructions)
a��
United
States
Federal
Income
return.
Caution:
ITIN will
beUSCIS
established
using
this
name. IfOMB
youNo.do1545-0074
not use
� Dependent
license/State
I.D.
documentation
Other
Driver’s
Passport tax alien
��
�
of
U.S.
citizen/resident
alien
Spouse
John
Doe
SSN:
123-45-6789
��
No.:
Exp.
date:
/
/
date
in
U.S.
/
/
Entry
by:
Issued
Revenue
Service
Internal
��
this name on your United States tax return, the processing of the U.S. tax return may be delayed until discrepancies
�
�
��
��
Have
you
previously
received
a
U.S.
temporary
taxpayer
identification
number
(TIN)
or
employer
identification
number
(EIN)?
��
are
resolved.
��
�
� ��
��Skip line 6f.
�
��
��
��itComplete
line 6f. the
If more
than one, list
on a sheet
attach to
formbirth
(see instructions).
L.1b.
If Additional
an entryinformation
is present,
must reflect
applicants’
name
as itand
appears
onthis
their
certificate.
for � and �: Enter treaty country
� ��
��
TIN or EIN
�� Enter:
First name
Middle namefor the box you check.
Last ��
name
��Read
the instructions
If you checkand
box ��
Name under which it was issued
��
��
��or
��(see
instructions).
Mary
Jane
Doe
��
(see instructions)
��
of college/university or company (see
instructions)
�� Name
First
name
Last name
�
required
to obtain ITIN to claim tax treatyMiddle
benefitname
Nonresident alien
Name at birth if
Length of stay
City and state
��Read
the instructions
�� If you check box ��
different
Nonresident alien Mary
�
filing a U.S. tax return
Jane for the box you check.
Smith
penalties
of apartment
perjury, I (applicant/delegate/acceptance
agent)
declare that I have examined this application, instructions).
including
��or
��(see
Street
address,
number, or rural route number.
��
�Under
�
alien
��filing
a U.S.
tax returnand belief, it is true, correct, and complete. I
U.S. resident
accompanying
documentation
and
statements,
and
to
the
best
of
my
knowledge
��
If ��
you
applying
for1234
an
ITIN
as
spouse
or
of
areturns
U.S.oforcitizen
or resident
alien,
fullmatters
nameregarding
of thatthe
person
theMarket
IRS
toa disclose
to claim
mydependent
acceptance
agent
returncitizen/resident
information
necessary
to the
resolve
authorize
� � are
required
to
obtain
ITIN
to
tax
treaty
benefit
Nonresident
�
Enter
Dependent
ofalien
U.S.
citizen/resident
alien
name
and
SSN/ITIN
U.S.
alien
(see
instructions)
Street
Apt.
1AAA
��
��
of my IRS
individual
taxpayer
identification
number (ITIN),
including
any previously
assigned
taxpayer identifying number.
assignment
City
state
or province,
and
country.
code
or postal
code where
appropriate.
Nonresident
�
alien
filingora town,
U.S. tax
return
�
citizen/resident
alien
Spouse of U.S.
John
Doe Include
SSN:ZIP123-45-6789
who is the citizen/resident alien must be entered in the space provided next to reason box (d) or (e).
Signature
of applicant
(if delegate,
see ainstructions)
Date
alienPhiladelphia,
��filing
tax(month
return/ day / year) Phone number
U.S. residentalien
19104
��
Nonresident
student,
professor,
orPA
researcher
filing
U.S. tax returna U.S.
address, apartment
number,
or rural
number.
��
� � Dependent
Enteraname
of �U.S.Street
citizen/resident
alien
androute
SSN/ITIN
of U.S.
citizen/resident alien (see
��
�
of a nonresident
alien holding
U.S.
visa
Dependent/spouse
( instructions)
)
/
/
��
of U.S.
citizen/resident
alien
Spouse
John
120
House
Way
instructions)
Other (see
�
of delegate,
if applicable
(typeDoe
or print)SSN: 123-45-6789
NameWhite
Delegate’s relationship
Parent
Court-appointed guardian
Keep a copy for
(if different
from information
or
ororprovince,
andfiling
country.
Include
ZIP code
postal
code where
Additional
fortown,
�professor,
andstate
�: Enter
treaty country
and treaty
article appropriate.
number
to or
applicant
�
Nonresident
alien City
student,
researcher
a U.S.
tax return
your
records.
above)
Power of Attorney
�� Mailing
First
Last name
(see
Southgate,
Sheffield
S72
1HF nameEngland
� 2instructions)
of name
a nonresident
alien holding a U.S.
visaMiddle
Line
-Dependent/spouse
Applicant’s
Address::
Signature
Date (month / day / year) Phone (
)
��
Jane
Doe
� Mary
Date of birth (month / day / year) Country of birth
City and state or province
(optional) �
��
� instructions)
��
Male
(
) (Line
Faxresides
/
/ normally
If(see
a��
mailing
address
is
used
that
is
different
from
the
address
where
the
applicant
3), then the
Additional
information
for
�
and
�:
Enter
treaty
country
and
treaty
article
number
��
First
name
Middle
name
Last
name
/ 07
/ 19XX
��
� Female
07
Venice
EIN
Name and
title (type
or print) Italy
Name
of company
Name at birth if
address
must
include
the
street,
city/town,
province
(if
any),
state/country
and
zip/foreign
postal
code.
��
First
name
Middle
name
Last
name
�� Mary
Country(ies) of citizenship
�� Foreign tax
I.D. number (if any)
�� Type of U.S.Smith
visa (if any), number, and expiration date
��
different
Jane
��
��
Mary
address,
apartment number,XXXXXXXXXX
or ruralJane
� Street
United
Kingdom
J-1 No.Doe
11111111 06/13/2008
(see
instructions)
��
��
��
��
name
Middle Cat.
nameNo. 10229L
Last name Form �� (Rev. 1-2006)
�� First
Identification
document(s)
submitted
(see 1AAA
instructions)
1234
Market
Street
Apt.
Name
at
birth
if
��
I.D.
USCIS
documentation
Other
Driver’s license/State
different
City
or town, state or province,
and country.
Include ZIP code
or postal
code where
appropriate.
Mary
Jane
Smith
� Passport
apartment
or rural route number.
��
� Street
No.:number,
Exp. date:
by: Austria
Issuedaddress,
10 / 04 /2008 Entry date in U.S. 02 / 14 /2005
XXXXXXXXX
Philadelphia,
PA
19104
��
address,
apartment
number,
or rural
route number.
��
� Street
1234
Market
Street
Apt.
1AAA
Taxpayer
Identification
Number 13
Have you
previously
received
a U.S. temporary
taxpayer
identification
numberIndividual
(TIN) or employer
identification
number (EIN)?
��
�� City
orWhite
town, state
or province,
��
line and
6f. country. Include ZIP code or postal code where appropriate.
120��Skip
House
Way
(if different from
Complete
line
6f. If 19104
more
one, list
on a sheet
and or
attach
to code
this form
(see
instructions).
� ��
or town,
state or
province,
andthan
country.
Include
ZIP code
postal
where
appropriate.
City
Philadelphia,
PA
above)
��
��
� ��
OMB No. 1545-0074
��
��
��
��
��Read
instructions
for the box
check.
��
youentering
check box
Note:
Do
notofuse
P.O. Box oralien
an “in care
of”the
(c/o)
address
of a you
street
address
if youIfare
just��a
��
�
U.S.acitizen/resident
Spouse
John
Doe
SSN: instead
123-45-6789
��or
��(see
instructions).
��
“country
name”
on
Line
3. professor, or researcher filing a U.S. tax return
��
�
Nonresident
alien
student,
�
��Read
�
Dependent/spouse of a nonresident alien holding a U.S. visa the instructions for the box you check. �� If you c
Nonresident
� 3–
alien
Line
Foreign
Address:
��or
��(see
(see
instructions)
Other
�
U.S. resident
�
alien ��filing
a U.S. tax return
��
Additional
information
for
� and �: Enter treaty country
�
Nonresident
� your
alien
required
to obtain
ITINcity/town,
to claim taxprovince
treaty benefit
Enter
complete
address
including
street,
(if any),
country and
foreign
postal code, in the
m W-7
�
Dependent of��
U.S.
citizen/resident
alien
SSN/ITIN
of U.S. citizen/resident alien
(see
instructions)
Enter name andMiddle
First
name
name
Last
name
��
��January 2006) country
��
where
you
permanently
or
normally
reside
outside
of
the
U.S.*
If treaty benefits
are being
this
OMBclaimed,
No. 1545-0074
Nonresident
alien filing aalien
U.S. tax return
��
Spouse
John
Doe
SSN:
123-45-6789
Mary
Jane
Doe
(see instructions)
��
is
usually
the
address
in
the
treaty
country.
If
the
you
do
not
have
a
permanent
residence,
due
to
relocation
rtment of the Treasuryaddress
�
resident
alien
��filing
a
U.S.
tax
return
U.S.
� � Nonresident alien
student,
tax name
return
�� First
nameprofessor, or researcher filing a U.S.
Middle
Last name
al Revenue Service Name at birth if ��
enter
only
the
ofalien
the holding
foreign
country
where
you SSN/ITIN
last resided
**. citizen/resident
�the
of
a “name”
nonresident
visaJane
Dependent/spouse
� U.S.,
Dependent
of
U.S.
citizen/resident
aliena U.S.
name and
of U.S.
alien (see instructions)
Enter
different
Mary
Smith
k. �� Ifto
you
check
box
��
��
�
Street
address, apartment
number, or rural
route Doe
number. ��
� U.S.
��
�
of
citizen/resident
alien
Spouse
John
SSN:
123-45-6789
Do
not
enter
a
post
office
box
or
an
“in
care
of”
(c/o)
address
on
this
line.
If
you
do
your
application
will be
��(see
instructions).
��
information for � and �: Enter treaty country
Additional
1234
Market
Street or researcher
Apt. 1AAA
� � Nonresident
alienname
student,
professor,
filing
a U.S. tax return
rejected.
��
��
First
Middle
name
Last
name
��
��
Mary of a nonresident alien holdingJane
Doe
� instructions)
a U.S. visa
Dependent/spouse
��
Philadelphia,
19104
��this
if you have,
or are eligible to PA
obtain,
a U.S. social
security number (SSN). Last name
*(seeform
�� First name
Middle name
��
Other
� at birth
Street
address, apartment
number,
ruralto
route
number.
��
� instructions)
if (see
Name
��
��
etting an
ITIN does
not change
your
immigration
status or
your or
right
work
in the
United
States
OMB
No. 1545-0074
different Additional information
for � and �: Enter treaty country
Mary
Jane
Smith
120
White
House
Way
��
does
make ��
you eligible
for the
earned
income
credit.
en
(seenot
instructions)
address,
apartment
number,
or
rural
route
number.
��
� Street
(if
different
from
�� orFirst
name
Middle
name code where appropriate.
Last name
town,
state
or
province,
and
country.
Include
ZIP
code
or
postal
City
��
��
above)
��
1234
MarketSheffield
Street
Apt.
1AAA
Mary
Jane
Doe
(see
instructions)
��Read
the
instructions
for
the
box
you
check.
��
If
you
check box ��
Southgate,
S72
1HF
England
��
(see instructions)
City or town, state or province, and country. Include
ZIP code or postal code where appropriate.
��
��
� Date
birth (month
City and
state or province (optional) �
��
Male
�� ofFirst
name/ day / year) Country of birth
Middle
name
Last
name
��or ��(see
instructions).
Name at birth if
Philadelphia,
PA 19104
**
/ 07
/ 19XX
Female
��
�
07
Italy
Venice
Nonresident ��
alien
required to obtain
ITIN
to
claim
tax
treaty
benefit
different
address, apartment number, or rural route number.Jane
��
� Street Mary
Smith
�� Foreign tax I.D. number (if any)
��
� Street address, apartment number, or rural route number. ��
Nonresident ��
alien filing a U.S. tax United
return
��
cle number
Kingdom
XXXXXXXXXX
J-1
No.
11111111
06/13/2008
(if
different from
��
��
code
or postal code where appropriate.
City or town, state or province, and country. Include
residentabove)
alien ��filing
aApt.
U.S.ZIP
tax
return
U.S.
�� Identification
submitted
(see instructions)
1234document(s)
Market
Street
1AAA
��
Last
name
��
(see
instructions)
England
��
City orEnter
town,name
state
orlicense/State
province,
country.
Include
ZIPalien
code(see
or postal
code where appropriate.
I.D.
USCIS documentation
Other
Driver’s
Passport
Dependent of U.S. citizen/resident�
alien
and
SSN/ITINand
of U.S.
citizen/resident
instructions)
Doe
� Date of birth (month / day / year) Country of birth
City and state or province (optional) �
��
Male
No.:
Exp. date: 10 / 04 /2008 Entry date in U.S.
/ 14 /2005
by: Austria
IssuedPhiladelphia,
02
XXXXXXXXX
of U.S.
citizen/resident
alien
Spouse
John
Doe
SSN:
123-45-6789
PA
19104
Last
name
/ 07
/box
��
� Female
07 for
19XX
Italy �� If you
Venice
��Read
the
instructions
theaddress,
you
check.
check
box
�� identification number
Line
4
–
Birth
Information:
Have
you
previously
received
a
U.S.
temporary
taxpayer
identification
number
(TIN)
or
employer
(EIN)?
��
Street
apartment
number,
or
rural
route
number.
��
�
Nonresident alien
student, professor,
or researcher
filing a U.S.
tax return
�
�� Country(ies)
of citizenship
�� Foreign
��
Smith
��(see
instructions).
��
��Skip
line 6f. (i.e. July 7, 19xx would be entered as 07/07/19xx) and your country
Enter
your
of birth
in
month/day/year
��
of a date
nonresident
alien
holding
a U.S. format
visa
Dependent/spouse
United
Kingdom
XXXXXXXXXX
J-1 No. 11111111 06/13/2008
��
6f. If more than one, list on a sheet and attach to this form (see instructions).
��
� �� Complete
obtain ITIN to claim
tax treaty
benefit
(ifbirth.
different
from
of
If available,
city line
and
state
or province.
mustInclude
identifyZIP
thecode
country
in which
were
born. To
�� provide
Identification
submitted
(see instructions)
ordocument(s)
town,
state
or province,
andYou
country.
or postal
codeyou
where
appropriate.
Citythe
9XX-28-XXXX
above)
�� Enter: TIN or EIN
and
tax Additional
return
license/State
I.D.
USCIS
documentation
Driver’s
Passport
be(see
eligible
for�an
ITIN,
your
birth
country
must
be recognized
as a foreign
country
bynumber
the U.S.Other
Department of State.
information
for
and
�:Name
Enter
treaty
country
and
treaty
article
�
instructions)
under
which
it
was
issued
England
Mary J. Smith
here
appropriate.
��filing
U.S.
tax return
No.: XXXXXXXXX
Exp. date: 10 / 04 /Last
Entry date in U.S. 02 / 14 /2005
Issueda by:
2008 name
Austria
�� First name
Middle
name
� Date
of birth (month /orday
/ year) (see
Country
of birth
�� Name
of college/university
company
instructions)
�� and SSN/ITIN
��
Enter name
dent alien
citizen/resident
alien
(seetaxpayer
instructions)
Haveof
youU.S.
previously
received a U.S.
temporary
identification number
(TIN)
employer identification number (EIN)?
�� City
Mary
Jane
Doe
and
state
Length
of or
stay
/
/
��
�
instructions)
07
07
19XX
Italy
Venice
��
��Skip
line 6f.
t alien
John
Doe
123-45-6789
�� First
name SSN:
Middle
name
Last
name
Under��penalties
of
perjury,
I
(applicant/delegate/acceptance
agent)
declare
that
I
have
examined
this application,
including
Country(ies)
of
citizenship
��
Foreign
tax
I.D.
number
(if
any)
��
Type
of
U.S.
visa
(if
any),
number,
and
��
Complete
line
6f.
If
more
than
one,
list
on
a
sheet
and
attach
to
this
form
(see
instructions).
me at birth if
�
accompanying
documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I
��
fessor,
or researcher
filing a U.S. tax
returnthe IRS
��
rent
to disclose
to my Jane
acceptance agentXXXXXXXXXX
returns or return information necessary
to resolve
matters
regarding
the
authorize
Mary
Smith
Line
5
–
Gender:
9XX-28-XXXX
United
Kingdom
J-1
No.
11111111
06/
��
Enter:
TIN
or
EIN
and
here
appropriate.
��
assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number.
sident alien holding
a Street
U.S. visa
address,
apartment
or rural
number.
��
undernumber,
which it was
issuedroutesubmitted
Name
Mary
J. ��
Smith
document(s)
(see
instructions)
Check the appropriateSignature
box forofyour
gender.
��
applicant (if delegate,
see (see
instructions)
Date (monthUniversity
/ day / year) Phone number
Temple
�� Name
or 1AAA
company
instructions) I.D.
1234 Market
Street
Apt.
license/State
USCIS documentation
Driver’s
Passport
�
vince
(optional)
d �: Enter
treaty �
countryMale
and
treaty article
number
��
state Philadelphia,
stay 4appropriate.
Cityorand
Pennsylvania
years
(
)
City or town, state
province,
and country. Include
ZIP code or postalLength
code of
where
Other
/
Exp. / date: 10 / 04 /2008 Entry date in U.S. 0
Issued by: Austria No.:
XXXXXXXXX
Middle
name
Last
name
Female
Under
penalties
of perjury,
I (applicant/delegate/acceptance
agent) Delegate’s
declare that
I have examined
this application,
including
of delegate,
if applicable
(type or print)
Name
relationship
Parent
Court-appointed
guardian
a copy for
Keep�
Philadelphia,
PA
19104
accompanying
documentation
and
statements,
and
to
the
best
of
my
knowledge
and belief, it is true, correct, and complete. I
��
to
applicant
Jane
Doe
records.
your and
S. visa (if any), number,
expiration
date
Have
you
previously
received
a
U.S.
temporary
taxpayer
identification
number
(TIN)
or
employer
identification
numb
��
Power
of
Attorney
authorize
the IRSnumber,
to discloseortorural
my acceptance
agent returns
or return information necessary to resolve matters regarding
the
Street
address,
apartment
route
number.
��
�
��
��
assignment
of my
IRS individual taxpayer identification
number (ITIN), including
any previously
assigned
taxpayer
number.
Signature
Date (month
/ day / year)
Middle
name
Last
name
Phone
( identifying
)
��Skip
line
6f.
Line
6
–
Other
Information:
o.
11111111
06/13/2008
��
��
Complete
line 6f.
If instructions)
more than one, list
on(month
a
to number
(see instructions).
(this form
)
Fax
� ��
/ sheet
/ and
of applicant
(if delegate,
see
Date
/ day
/ year)attach
Phone
JaneofSignature
Smith
fferent from
L.6a.
Country(ies)
Citizenship.
��
or town, state
or province,
andorcountry.
Include ZIP code or postal
where appropriate.
City
EIN
Name
and
title (type
print)
Name code
of company
ve)
ss,
apartment
number,
or
rural
route
number.
��
9XX-28-XXXX
on
Other ��
(
)
/
/
the complete
country
name
in which you
are a citizen. Two (2) countries
may
be listed
where dual citizenship
instructions) EnterUnited
Kingdom
underif which
it was
of delegate,
applicable
(typeissued
or print)
Delegate’s
relationship
Mary
J.(/).
Smith
Parent
date in U.S.
/ two
/2005NameName
a 02
copy
for
Keep Apt.
rket
1AAA
8 EntryStreet
14
applies.
If
countries
are
listed,
separate
the
countries
with
a
slash
Enter
the
complete
name(s);
do
� records.
City
and
or province (optional) country
to state
applicant
Cat.
No.
10229L
Form
��Male
(Rev. 1-2006)
��
��
your
of�Attorney
Power
state or province, and country. Include��ZIPName
codeof
orcollege/university
postal code where
appropriate.
Temple
University
or
company
(see
instructions)
ployer
identification
number
(EIN)?
not
abbreviate.
��
Date (month / day / year) Length
07 / 07 / Signature
19XX
Italy Philadelphia, Pennsylvania
Venice
Phone of
( stay
)�
City and state
4 Female
years
phia, PA 19104
��
�� Type
visa (if any),
(
) and expiration date
Fax number,
/ of U.S.
/
ss,
apartment
number,
or rural route number.
Under ��
penalties of perjury, I (applicant/delegate/acceptance agent) declareEIN
that I have examined this applicatio
��
��
m (see
instructions).
Name and title (type XXXXXXXXXX
or print)
of company
Italy
J-1
No.
11111111
06/13/2008
and statements, and toName
the
best
of
my knowledge
and belief,
it is true, correct, and
accompanying documentation
��
��
��
authorize submitted
the IRS to(see
disclose
to my acceptance agent returns or return information necessary to resolve matters re
�� Identificationand
document(s)
instructions)
��
state or province,
and
country.
Include
ZIP
code
or
postal
code
where
appropriate.
number (ITIN), including any previously
assigned taxpayer identifyin
assignment of my IRS individual taxpayer identification
Cat. No. 10229L
��
L.6b.
Foreign
Tax Identification
Number.
license/State I.D.
USCIS documentation
OtherForm �� (Rev. 1-2006)
Driver’s
Passport
�
rsity
Signature
of
applicant
(if
delegate,
see
instructions)
Date
(month
/
day
/
year)
number
Exp. date: 10 / enter
in U.S.
/ Phone
Entry date
by: Austria No.: XXXXXXXXX
Issued
04 /2008
02example,
14 /2005
your
country
youora province
tax identification
that number
on line
6b. For
if
onthyears
/ day / year) If Country
of birthof residence has
Cityissued
and state
(optional) number,
�
Male
4
you
are
a
resident
of
Canada
you
would
enter
your
Canadian
Social
Insurance
Number.
(
)
/
/ number (EIN)?
(TIN) or employer identification
�� Have you previously received a U.S. temporary taxpayer identification number
/ 19XX
� Female
Italy including
Venice
examined
this application,
of delegate,
or print)and expiration date
Name
��Skip
6f.
Parent
Court-ap
a complete.
copy
Keep
ef, citizenship
it is true, correct,
of
��and
Foreign
taxfor
I.D.I number (if
any) line
�� Type ifofapplicable
U.S. visa (if (type
any), number,
applicant
your �
records.
�� Complete
line 6f. If more than one, list on a sheet and attach to this formto(see
instructions).
sary to resolve matters
regarding
the
Power of Attorne
Kingdom
XXXXXXXXXX
J-1
No.
11111111
06/13/2008
assigned taxpayer identifying number.
Signature
Date (month / day / year) Phoneand
9XX-28-XXXX
(
)
�� Enter:
or EIN
document(s) submitted
(seeTIN
instructions)
��
ear) Phone number
Mary
J.
Smith
(
)
Fax
/
/
license/State I.D.
USCIS documentation
Other
Driver’s ��
14 Individual Taxpayer Identification
Number
EIN
Name
and
title
(type
or
print)
Name
of
company
ABC
University
��
Name
of
college/university
or
company
(see
instructions)
(
)
Exp. date: 10 / 04 /2008 Entry date in U.S. 02 / 14 /2005
ustria No.: XXXXXXXXX
��
Length of stay 4 years
City and state Philadelphia, PA
Parent a U.S.
Court-appointed
guardian identification number (TIN) or employer identification number (EIN)?
iously received
temporary taxpayer
Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including
��(see instructions).
r. ��
alien required
obtain
to claim tax treaty benefit
resident L.6c.
Type of to
U.S.
VisaITIN��
code or postal code where appropriate.
resident alien filing a U.S. tax return
Enter only U.S. nonimmigrant
visa information. Include the USCIS classification, number of the visa,
and the expiration
��
OMB No. 1545-0074
date
in
month/day/year
format.
For
example,
if
you
have
a
J-1
visa
that
is
numbered
11111111,
and
has an expiration
��
he
Treasury
Male
Enter name
endent
alien
and SSN/ITIN of U.S. citizen/resident alien (see instructions)
��
Service date of June 13,
2008,
you would
enter
it
as
“J-1”,
“No.11111111”,
“06/13/2008”.
� Female
2006)
resident alien ��filing a U.S. tax return
Venice
U.S. citizen/resident alien
use of
John Doe SSN: 123-45-6789
��
��
if any) alien
�� student,
Type of U.S.
visa (if any),
number, and
expiration
resident
professor,
or researcher
filing
a U.S. date
tax return
Xendent/spouse
J-1
No. 11111111
of a nonresident
alien holding06/13/2008
a U.S. visa
��
er (see instructions)
��
tionalUSCIS
information
forvisa
� and
�: Enter
treaty
and
treaty then
articleenter
number
Note:
If the
has
beenOther
issuedcountry
under a “duration of stay” label by
USCIS,
“D/S” as the expiration date.
documentation
��
name
Last name
p. date: ��
/ 04name
/2008 Entry date in U.S. 02 / 14Middle
/2005
10First
��
L.6d.Mary
Identification Documents.
Jane
Doe
ions) number (TIN) or employer identification number (EIN)?
fication
��Read
the box
instructions
for
the
box you
check.
��
If inyou
box ��
�� First
Middle
name
name
Check
thename
appropriate box. If the “other”
is checked,
then
write-in
the type
ofLast
documentation
the check
space provided.
h if
��(see
instructions).
If
the
applicant
presents
a
valid
passport,
then
no
other
documents
are
necessary
to
prove
“identity”
and
“foreign
Mary
Jane
Smith
eet and attach
to this form (see instructions).
alien
required
to obtain
to number,
claim
taxortreaty
resident status”.
apartment
rural benefit
route number.
� Street
A address,
passport
is ITIN
the only
stand-alone
document.
If ��
you do not have a passport, you must use the documents
and
resident listed
alien1234
filing
a U.S.
tax return
under
the
Supporting
Documentation
Table and you will be required to provide more than one current document
Market
Street
Apt. 1AAA
th
��
residenttoalien
��filing
U.S.oftax
return code
verify
your
identity
foreign and
status.
With Include
the exception
children
underwhere
14 years
of age (under 18 years of age
or
town,
state and
or province,
country.
ZIPa code
or
postal
appropriate.
City
University
) Temple
Enter
endent
ofif U.S.
citizen/resident
alien
name
and
SSN/ITIN
of
U.S.
citizen/resident
alien
(see
instructions)
a student),
at
least
one
document
you
present
must
contain
a
recent
photograph.
Philadelphia,
PA 19104
Length
of stay 4 years
nia
use of U.S.
John orDoe
SSN:
123-45-6789
��
Street address,alien
apartment number,
rural route
number.
� citizen/resident
gent)
declare
that I have
examined
this
application,
including
If you
are orsubmitting
documents
resident REMINDER:
alien student, professor,
researcher multiple
filing a U.S.
tax return use only the information from one of those documents to
of my knowledge and belief, it is true, correct, and complete. I
6d. Enter
theholding
information
for the
second document on a separate sheet of paper and attach to Form
rom
of or
a Line
nonresident
alien
a U.S.
visa
endent/spouse
or
return complete
information
necessary
to or
resolve
matters
regarding
the
town, state
province,
and
country.
Include ZIP code or postal code where appropriate.
City
), (see
including
any previously assigned taxpayer identifying number.
W-7/W-7(SP).
instructions)
er
ions)
England
tional
information
for
�/ year)
and
�: Enter
country
andstate
treaty
article
number
Enter
the/ ofday
name
of the
State
or
Country
or other
number
(if any)
appearing
document(s),
Date
number
�(month
Date
birth
(month
/Phone
day /treaty
year)
Country
of birthissuer, the identification
City and
or province
(optional)
� on the
Male
��
First
name
Middle
name
Last
name
the expiration
date,
and
the
date
on
which
you
entered
the
United
States.
Dates
must
be
entered
in
the
month/day/year
/
/
Female
��
�
19XX
Italy
Venice
(
)
/ 07
/ 07
Mary
Jane
Doe
format.
(i.e.
October
4, 2008
would
be entered
10/04/2008)
You
mayofsubsequently
requested
to provide
�� Country(ies)
of citizenship
�� Foreign
tax I.D. as
number
(if any)
�� Type
U.S. visa (if any),be
number,
and expiration
date a
ions)
Delegate’s
relationship
Parent
Court-appointed
guardianname
�� First translation
name
Middle
Last name
certified
of
foreign
language
documents.
h if
United Kingdom
XXXXXXXXXX
J-1 No. 11111111 06/13/2008
�� to applicant
Power of Attorney
Mary
Jane
Smith
document(s) submitted (see instructions)
Date �(month
/ day
/ year) apartment
Street
address,
or rural route number. ��
Phone ( number,
)
USCIS documentation
Other
Driver’s license/State I.D.
� Passport
(
) Apt. 1AAA
Fax
/ 1234
/ Market
Street
Exp. date: 10 / 04 /2008 Entry date in U.S. 02 / 14 /2005
by: Austria No.: XXXXXXXXX
��Name ofIssued
or town, stateEIN
or province, and country. Include ZIP code or postal code where appropriate.
City
company
�� Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)?
Philadelphia,
PA TIN
19104
L.6e/6f.
Previous Temporary
or EIN.
��Skip
line 6f. or rural route number. ��
address, apartment number,
� Street
No. 10229L
Form
��
(Rev.
1-2006)
If you�
were
issuedline
a “Temporary
Identification
(TINattach
or ITIN)
or an
Employer
Identification Number (EIN)
��ever
Complete
6f. If more
than
one, list
onNumber”
a sheet and
to this
form
(see instructions).
rom
ions)
��
��
from
IRS, check
the “Yes”9XX-28-XXXX
box, and enter the number on line 6f, along with the name under which it was issued.
�� Enter:
or EIN
and If
town,
state or province, and country. Include ZIP code or postal code where appropriate.
City orTIN
moreName
than under
one temporary
number
or
a
temporary
number
and
an
EIN,
attach
a
separate
continuation
sheet
which it was
issuedwas issued
Mary J. Smith
England
listing
all
of
the
previous
numbers
issued
to
you.
If
you
never
had
a
temporary
TIN
or
an
EIN,
or
you
do
not
know
your
University
�� Date
Name
college/university
(see instructions) Temple
�
of of
birth
(month / day / year)or company
of
City and state
or province (optional) �
Male
temporary
or EIN,
check the Country
“No/DoPennsylvania
notbirth
know” box.
state
City andTIN
Philadelphia,
/ 07
/ 19XX
Female
�payment
07 penalties
Italy issued by the IRS toVenice
A��
temporary
TINofiscitizenship
a nine-digit
number
personsType
who
file
avisa
return
or
make
aand
without
Under
perjury,
I of
have
this
application,
including
Country(ies) of
�� Foreign tax I.D. numberagent)
(if any)declare��that
U.S.examined
(if any),
number,
expiration
date
documentation
and
statements,
and
to
the
best
of
my
knowledge
and
belief,
it
is
true,
correct,
and
complete.
I and
accompanying
providing
a
taxpayer
identifying
number.
You
would
have
been
issued
this
number
if
you
filed
a
U.S.
tax
return
authorize
the IRS
to disclose to my acceptance
agent returns or return information
necessary
to resolve matters
regarding the
United
Kingdom
XXXXXXXXXX
J-1
No.
11111111
06/13/2008
did
not
have
a Social
Security
Number.
This temporary
will any
appear
on any
correspondence
the nIRS
sent you
assignment
of my
IRS
individual
taxpayer
identification
number (ITIN),TIN
including
previously
assigned
taxpayer identifying
umber.
��
Identification
document(s)
submitted
(see instructions)
concerning that return.
Signature
of applicantDriver’s
(if delegate,
see instructions)
Date
(month
/ day / year) Phone
number
license/State
I.D.
USCIS
documentation
Other
Passport
�
An EIN
is a by:
nine-digit
number
(for example, 12-3456789)
by/ the
to businesses.
No.: XXXXXXXXX
Exp.assigned
date: 10
/2008
Entry date in U.S. 02 / 14 /2005
Issued
04 IRS
Austria
/
/
(
)
youofpreviously
a U.S. (type
temporary
taxpayer identification
number relationship
number (EIN)?guardian
�� Have
Name
delegate,received
if applicable
or print)
Delegate’s
Parent
Court-appointed
y for
to applicant
s.
��Skip line 6f.
Power of Attorney
�� Complete line 6f. If more than one, list on a sheet and
this /form
instructions).
�
Signature
Dateattach
(monthto/ day
year)(seePhone
(
)
9XX-28-XXXX
and
Fax
(
)
/
/
Mary
J.
Smith
EIN
Name and title (type or print)
Name of company
��
�� Name of college/university or company (see instructions) Temple University
City and state Philadelphia, Pennsylvania
��
Cat. No. 10229L
Form �� (Rev. 1-2006)
accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I
authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the
Individual
Taxpayer
Number 15
assignment of my IRS individual taxpayer identification number (ITIN), including any previously
assigned
taxpayer Identification
identifying number.
Signature of applicant (if delegate, see instructions)
Date (month / day / year)
Phone number
fferent from
ve)
instructions)
��
��
��
��
��
��
p a copy for
r records.
��
��
��
� ��
United Kingdom
� ��
City and state or province (optional)
��
�
Male
L.6g. Name
of college/university/or company – (must be completed only if reason box “f” is checked).Female
�
07 / 07 / 19XX Italy
Venice
��Read
the
instructions
thevisa
box
youthe
check.
��
If you chec
If��youCountry(ies)
checked reason
box “f”, you��must
provide
name
the educational
and
city and
and
state in date
which
of citizenship
Foreign
tax I.D.the
number
(if of
any)
�� Typefor
ofinstitution
U.S.
(if any),
number,
expiration
��or
��(see
inst
it is located.
You
must
also
indicate
your
length
of
stay.
Italy
XXXXXXXXXX
J-1 No. 11111111 06/13/2008
�
alien
required
to
obtain
ITIN
to
claim
tax
treaty
benefit
Nonresident
��
Identification
document(s)
submitted
(see
instructions)
If you are temporarily in the United States for business purposes, you must provide the name of the company with
�
alien filing
a U.S.
tax return
whom
you
are conducting
your
business
andI.D.
the city and state
in which
it is located. Also
enter your length of stay
Driver’s
license/State
USCIS
documentation
Other
Passport
�Nonresident
U.S. by:
resident alien ��filing
U.S. tax
return
in� theIssued
U.S.
Exp. date: 10 / 04 a/2008
date in U.S. 02 / 14 /2005
Entry
Austria No.: XXXXXXXXX
�
Reason
you f:previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)?
�� Havebox
John Doe SSN: 123-45-6789
��Skip line 6f.
alien
student,
professor,
or
researcher
filing aand
U.S.
tax return
��Nonresident
�� Complete line 6f. If more than one, list on a sheet
attach
to this form (see instructions).
�
9XX-28-XXXX
(see instructions)
� Name
Line
6gOther
under which it was issued
Mary
J.country
Smith
Additional information for � and �: Enter
treaty
University
�� Name of college/university
or company (see instructions) ABC
�� First name
Middle
name
Last name
��
City and state Philadelphia,
PA
Mary
Jane
Doe
(see instructions)
�
�
and
Under penalties of ��
perjury,
(applicant/delegate/acceptance agent) declare
I have examined this application,
including
FirstI name
Middle that
name
Last name
Name
at birth if documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I
accompanying
addition
to thenecessary
ITIN) with
the Internal
Revenue
different
authorize the IRS to disclose
to my acceptance agent returns or return
information
to resolve
matters
regarding Service.
the
Mary
Jane
Smith
identification
(ITIN),
including
anynumber.
previously
assigned taxpayer
identifying number.
assignment of my IRS�individual
Theroute
POA
or Tax ��
Information
Authorization
must clearly
Streettaxpayer
address,
apartmentnumber
number,
or rural
SIGNATURE
��
Who Signature
can signofthe
Form
W-7/W-7(SP)?
state
the purpose
for which
it isnumber
intended under the “tax
applicant
(if delegate,
see Street
instructions) Apt. Date
(month
/ day / year)
Phone
1234
Market
1AAA
��
matters”
section.
Seeorthe
instructions
forappropriate.
these forms to
Generally, the applicant
istown,
required
toprovince,
sign Form
state or
and country.
Include
ZIP code
postal
code where
City or
( file or
) refer to the IRS web site
/
/
determine
which
one
to
W-7/W-7(SP). The following
are
exceptions
to
this
Philadelphia, PA 19104 Delegate’s relationship
Name of delegate, if applicable (type or print)
Parentinformation
Court-appointed
guardianof
at www.irs.gov
additional
on Power
requirement.
��
route number. for
� Street address, apartment number, or rural
��
to applicant
Power of Attorney
Attorney (POA).
��
Signature
Who
can sign
W-7/W-7(SP) if the applicant
)
different
from the Form
(if
above)
is a minor under 14 years of age?
Fax
(
)
/
/
(see instructions)
England
EIN
and title
(type or
print)
Name of company
If theName
applicant
is under
14
years
of
age,
a
delegate
(a
� Date of birth (month / day / year) Country ofWhere
birth should I mail
City and
or province (optional) �
��
my state
application?
MAILING THE APPLICATION
Male
parent or court appointed guardian) may sign for him
/ 07
/ 19XX
��
07delegate’s
Italy Mail your Form W-7/W-7(SP)
Venice to the following address: � Fema
or her. Type or print
the
name
in the space
��
Cat.Foreign
No. 10229L
��
�� TypeForm
of U.S.��
visa (if(Rev.
any), 1-2006)
number, and expir
provided and check the appropriate box that indicates
��
Internal Revenue
Service
United
Kingdom
XXXXXXXXXX
J-1
No.
11111111
06/13/
his or her relationship to the applicant. If the delegate
��
�� Identification document(s) submitted (see instructions) ITIN Operation
is signing as a court-appointed guardian, attach a copy
P.O. Box 149342
Driver’s
license/State I.D.
USCIS documentation
Other
� Passport
of the court-appointment
papers showing
the legal
Austin, TX 78714-9342
Exp. date: 10 / 04 /2008 Entry date in U.S. 02 / 1
Issued by: Austria No.: XXXXXXXXX
guardianship.
Have youthe
previously
received a U.S.
temporary taxpayer identification number (TIN) or employer identification number (EIN
If the dependent is��a minor,
documentation
must
ADDITIONAL INFORMATION
line and
6f.
establish the relationship ��Skip
between the dependent
�� Complete
line 6f. If on
more
list on
a sheet
and
attach
this form
(see instructions).
Where
can
I go to
get
helptowith
my ITIN
the adult/representative�signing
the application
thethan one,
application?
9XX-28-XXXX
dependent’s behalf.��Such
documentation
could
include
Enter: TIN or EIN
Name under
whichor
it was
issued
a birth certificate, adoption
papers,
other
court Mary
J. Smith
You may
call the IRS toll-free number at 1-800-829appointment papers��showing
guardianship.or company (see
Temple
University
Name oflegal
college/university
instructions)
1040
(inside of the
United States)
for information about
Length
of stay 4 your
City and state Philadelphia, Pennsylvania
years
where
to
go
to
get
help
in
completing
Form W-7/
Who can sign the Form W-7/W-7(SP) if the appliUnder
penalties
of
perjury,
I
agent)
declare
that
I
have
examined
this
in
W-7(SP)
and
tax
return.
International
applicants
mayapplication,
call
cant is 14 years ofaccompanying
age or older?
documentation and statements, and to the best of my knowledge and belief, it is true, correct, and comp
��
215-516-2000
(not
a information
toll-free number)
for
assistance.
authorize
the
IRS
to
disclose
to
my
acceptance
agent
returns
or
return
necessary
to
resolve
matters
regardi
If the applicant is 14 years of age or older, the applicant
��
of my IRS individual taxpayer identification
(ITIN),
any previously
assignedoftaxpayer
identifying num
(Thisnumber
number
is including
not available
for residents
the U.S.)
may sign the form assignment
or appoint
an authorized delegate
You may visit or make
an appointment
visit your
loof applicant
delegate, see instructions)
Date (month
/ day / year) to Phone
number
or parent to sign on hisSignature
or her behalf.
The (if
authorized
cal* IRS Taxpayer Assistance Center (TAC), where IRS
person must print his or her name in the space provided
(
)
/
/
personnel are available to:
for the name of the delegate, check “Power of Attorney”
Parent
Court-appoint
a
copy
for
Keep
box and attach Form 2848 or Form 8821 to the Form
■ Assist taxpayerstoinapplicant
the preparation of thePower
FormofW-7/
your records.
Attorney
W-7. Form 8821 (Tax Information Authoriztion) is usually
W-7(SP);
Signature
)
used to discuss a specific
tax matter, such as the ITIN.
��
■
Answer
questions
about
Fax
(
)
/ Form
/ W-7/W-7(SP);
The
Form
2848
(Power
of
Attorney
and
Declaration
of
��
EIN
Name
and
(type tax
or print)
Name ofyour
company
■ Review and/or validate
identity documents;
Representative) is usually
used
totitle
discuss
issues (in
��
��
Cat. No. 10229L
Form
��
(R
■ Help you respond to an IRS notice regarding your
application for an ITIN; and
■ Forward your Form W-7/W-7(SP), and accompanying tax return if appropriate (see “Exceptions”) to the
Austin Service Center.
* To find a list of local IRS TACs, proceed to the IRS
website at www.irs.gov.
Reminder: If you are planning to use the services of an
IRS TAC office, make sure to call first to determine if you
are required to schedule an appointment.
You may also use the services of an IRS-authorized
Acceptance Agent.
Where can I obtain additional information to help
me with my ITIN application?
For details on resident and nonresident alien status
and the tests for residency (including the substantial
presence test), see Publication 519.
For details on individuals who can be claimed as
dependents and on obtaining a SSN for a dependent,
see Publication 501 and Publication 519.
These publications are available free from the IRS. To
order the publications:
■ Call 1-800-829-3676 within the continental United
States only. Bulk quantities may also be ordered
through this number.
■ Request a copy by mail by writing to:
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
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).
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
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.
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.
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:
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.
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.
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
EXCEPTION #2
Gambling Winnings with Tax Treaty Benefits Claimed. (continued)
2b. Scholarships,
Fellowships and Grants. Exception 2(b) include:
(continued)
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.
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
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
Gambling Winnings with Tax Treaty Benefits Claimed. (continued)
2d. Gambling Income
Exception 2(d) include:
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
■ 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.
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
■ 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
imposed on a buyer or other transferee
(withholding agent) when a United States
Exception 4 includes:
real property interest is acquired from
■ A completed Form 8288-B and a copy of
a foreign person. In some instances the
the contract of the sale.
foreign person may apply for a withholding
certificate to reduce or eliminate withholding ■ For the seller of the property, Forms 8288
��
and 8288-A submitted by the buyer should
on the disposition
of real property
�� be attached to the Form W-7/W-7(SP).
OMB No. 1545-0074
��
��
��
��
EXAMPLES OF COMPLETED FORM W-7S FOR “EXCEPTIONS”
��
� ��
EXCEPTION
1 – THIRD PARTY WITHHOLDING ON PASSIVE INCOME
� ��
An
Interest in a U.S. Partnership – No Tax Treaty Benefits
��
�
�
��
��
W-7
�
Form
� January
Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)OMB No. 1545-0074
Dependent
(Rev.
2006) of U.S. citizen/resident alien
��
citizen/resident alien
��
Department
of the Treasury
�
of U.S.
Spouse
�
��
�
��
Exception 1(a) – A Partnership Interest
� Other (see instructions)
��
� ��
�� First name
Middle name
Last name
�
��
�
��
Jane
Doe
Pension
Income – NoMary
Tax Treaty Benefits
(see instructions)
��
Name at birth if
�� First name
Middle name
Last name
��Read
the instructions
�� If you check box ��
different
Mary
Jane for the box you check.
Smith
��or ��(see
instructions).
��
�
requiredMarket
to obtain ITIN
to claim tax
treaty1AAA
benefit
Nonresident alien1234
Street
Apt.
��
�
U.S. resident alienPhiladelphia,
��filing
a U.S. tax return
PA 19104
��
Street
address, apartment
number,
or rural
number.
�
Enter name
Dependent of�U.S.
citizen/resident
alien
androute
SSN/ITIN
of U.S.
citizen/resident alien (see instructions)
��
�
��
�
from
(if� different
or town,
state ororprovince,
and
country.
Nonresident
alienCity
student,
professor,
researcher
filing
a U.S.Include
tax return
above)
� instructions)
of a nonresident alien holding a U.S. visa
Dependent/spouse
(see
England
� Date of birth (month
/ day / year) 1(d)
Country
of birth
� � Other (see instructions)
Exception
– Pension
Income
��
Male
Additional information / for � and �:
treaty country
��
� Female
07
07 / Enter
19XX
Italy
Venice
��
First
name
Middle
name
Last
name
��
��
(see instructions)
��
Mary Kingdom
United
different
Mary
Smith Other
I.D.
USCIS documentation
Driver’s license/StateJane
� Passport
Street address, apartment number, or rural route number. ��
Exp. date: 10 / 04 /2008 Entry date in U.S.
Issued by: Austria No.: XXXXXXXXX
Jane
XXXXXXXXXX
��
name document(s) submitted (see instructions)
Middle name
�� First
Identification
24
Individual
Identification
Number
Name
at birth if Taxpayer
��
�
Doe
J-1 No.
11111111 06/13/2008
Last name
02 / 14 /2005
��
� ��
� ��
��
Pension
Income – With Tax Treaty Benefits
� Nonresident alien required to obtain ITIN to claim tax treaty benefit
Nonresident alien filing a U.S. tax return��
Form W-7
��
�
a U.S. tax return
U.S. resident alien ��filing
�
�
OMB No. 1545-0074
(Rev. January 2006)
��
Enter name and
U.S. citizen/resident alien
SSN/ITIN of U.S. citizen/resident alien (see instructions)
��
�
Dependent
of
Department
of the Treasury
�
��
�
��
�
��
Exception 1(d) – Pension Income
� ��
Additional information for � and �: Enter treaty country United Kingdom and treaty article number
� ��
�� First name
Middle name
Last name
�� Income – With
��
Royalty
Tax Treaty Benefits
Mary
(see instructions)
Jane
18
Doe
�� First name
Middle name
Last��
name
��Read
the instructions
for the box you check.
If you check box ��
Name at birth if
different
Mary
Jane
Smith
��or
��(see
instructions).
address, apartment number, or rural route number. ��
� Street
required to obtain ITIN to claim tax treaty benefit
��
Market
Street Apt. 1AAA
Nonresident alien1234
�
filing a U.S.
tax return
��
�
Philadelphia,
19104
Dependent of U.S.
citizen/resident alienPA Enter
name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
��
�
alien
Spouse of U.S.
�
��
�
(if different from
town, state or
province,
country.
City
�
of or
a nonresident
alien
holdingand
a U.S.
visa Include ZIP code or postal code where appropriate.
Dependent/spouse
above)
(see
instructions)
England
� �
Exception 1(d) – Royalty Income
� Date offor
birth
(month
/ day /treaty
year) country
Country of birth
City and
or province
(optional) 12�
� and
�: Enter
andstate
treaty
article number
�� Additional information
Italy
�� 07
First /name
Middle name
Last name
��
07 / 19XX Italy
Venice
Male
� Female
��
EXCEPTION
2 �� Country(ies)
Mary of citizenship
Jane
Doe
�� Foreign tax
�� Type of U.S.
��
(see instructions)
��
W-7 Salaries,
�� Compensation
First
name Kingdom
Middle name
Last11111111
name
United
XXXXXXXXXX
J-1Benefits
No.
06/13/2008
a.Form
Wages,
and
Honoraria
Payments
– With Tax Treaty
��
NameJanuary
at birth
if
OMB No. 1545-0074
��
(Rev.
2006)
document(s) submitted (see��
instructions)
different of the Treasury �� Identification
Mary
Jane
Smith
Department
b.Internal
Scholarships,
Grants,
Fellowships
– With
TaxorTreaty
Benefits
��
Street
address,
apartment
number,
rural route
Revenue Service �
license/State
I.D. number. ��
USCIS documentation
Other
Driver’s
� Passport
c.��
Scholarships,
Grants,
Fellowships
–
No
Tax
Treaty
Benefits
No.:
Exp. date: 10 / 04 /2008 Entry date
in U.S. 02 / 14 /2005
Issued
by:
XXXXXXXXX
Austria
��
1234
Market
Street
Apt.
1AAA
��
��
town, Tax
state or province,
and country. Include ZIP code or postal code where appropriate.
City orWith
d. Gambling Winnings
previously Treaty
received Benefits
a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)?
�� Have–you
�� Philadelphia, PA 19104
��Skip
line
6f.
Wages
– With Tax
Treaty
Benefits
- Also
attach
Letter
from
the
Social
Security
Administration denying your
�
��this
if you
have,apartment
or line
are
eligible
to than
obtain,
U.S.
social
security
number
(SSN).
��
Street
address,
number,
or rural
number.
� form
Complete
6f.
If more
one,aroute
list
on
a sheet
and attach
to this
form (see instructions).
��
� ��
request
for
a
Social
Security
Number.
(Remember
to
complete
information
for
Company
and Length of Stay
�
Getting
an
ITIN
does
not
change
your
immigration
status
or
your
right
to
work
in
the
United
States
��
�� Enter:
TIN
EINearned9XX-28-XXXX
and
does 6g.)
not
eligible
fororthe
incomeand
credit.
and
frommake you Name
(if different
on
Line
town, which
state or
province,
country.
Include
ZIP
code
or
postal
code
where
appropriate.
City orunder
it was
issued
Mary J. Smith
above)
(see instructions)
England
��Read
the instructions
for the
box you
check. �� If you check box ��
Temple
University
�� Name
of college/university or company
(see instructions)
� Date
birth
(monthPhiladelphia,
/ day / year) CountryPennsylvania
of birth
City and
stateoforstay
province
(optional) �
��or
��(see
instructions).
��
and
state
Length
City of
Male
4 years
/ 07
��
� Female
07
19XX
Italy
required
to obtain
ITIN Ito(applicant/delegate/acceptance
claim
tax treaty benefit
Under
penalties
of /perjury,
agent) Venice
declare that I have examined this application,
including
accompanying
documentation
best of
my knowledge
andofbelief,
it is(if true,
complete. date
I
��
��
Country(ies)
of
�� Foreignand
taxtoI.D.the
number
(if any)
�� Type
U.S. visa
any), correct,
number, and
and expiration
Nonresident alien
�
filing a U.S.
taxcitizenship
return and statements,
��
United
Kingdom
XXXXXXXXXX
No.
11111111
06/13/2008
��
�
��filing
a U.S.
tax return
U.S. resident alien
of my
IRS individual taxpayer identification
number (ITIN),
including
any J-1
previously
assigned
number.
assignment
��
�
�
Identification
document(s)
submitted
(see
instructions)
Enter name
Dependent of��
U.S.
citizen/resident
alien
and
SSN/ITIN of U.S. citizen/resident alien (see instructions)
Date (month / day / year) Phone number
USCIS documentation
Other
� Passport alien Driver’s license/State I.D.
Spouse of U.S. citizen/resident
( date
) in U.S. 02 / 14 /2005
/ / 04 / /2008 Entry
Exp. date: 10
by:professor,
XXXXXXXXX
Austriaor No.:
�
Nonresident alienIssued
student,
researcher
ofpreviously
delegate,received
if applicable
print)
Name
Delegate’s
Parent
Court-appointed
Keep
for
� a copy
of ayou
nonresident
alien
holding
atemporary
U.S.orvisa
Dependent/spouse
a U.S. (type
number relationship
number (EIN)?guardian
�� Have
to applicant
your records.
Power of Attorney
Exception line
2(a)
��Skip
6f. Wages
Signature
Dateattach
(month
/form
year)(see
Additional information
for �Complete
and �: Enter
country
and treaty
number
Phone
( 15)
��
line treaty
6f. If more
than one,Slovenia
list on a sheet and
to/ day
thisarticle
instructions).
�
�� First
name
Middle name
Last name
Fax
(
)
/
/
9XX-28-XXXX
and
��
��
Mary
Jane
Nameunder
and title
(type
or print)
Name of company DoeEIN
Name
which
it was
issued
Mary
J.
Smith
instructions)
(see
��
�� First name
Middle name
Last name
Name at birth if
different
Mary
JaneCat. No. 10229LLength of stay Smith
and state Philadelphia, Pennsylvania
City
4 years Form �� (Rev. 1-2006)
��
Under
penalties
of
perjury,
I
agent)
declare
that
I
have
examined this application, including
��
accompanying
documentation
and statements,
to the best of my knowledge and belief, it is true, correct, and complete. I
��
1234 Market
Street
Apt.and
1AAA
�� authorize
the
IRS
to
disclose
to
my
acceptance
agent
returns
or
return
information
necessary
to resolve matters regarding the
��
��
��
Signature
of applicant
(if delegate,
seerural
instructions)
Street
address,
apartment
number, or
�
or town,
state or
province, and
country.
or postal
code where appropriate.
City
of delegate,
if applicable
(type
or print)Include ZIP code
Name
Delegate’s
relationship
Parent
to applicant
Power of Attorney
England
Date
of birth (month / day / year) Country of birth
City
state
or province
Signature
Dateand
(month
/ day
/ year) (optional)
Phone ( � )
Male
/
(if different from
Keep a copy for
above)
your
records.
(see instructions)
��
��
��
Philadelphia, PA 19104
�
07
/
07
/
19XX
Italy
Venice
/
/
/
(
Fax
)
(
)
� Female
(see
instructions)
Department
of the Treasury
See instructions.
England
For use by individuals who are not U.S. citizens or permanent residents.
Internal Revenue Service �
��
Male
FOR IRS�
USE
ONLY
Female
��
An
IRS individual taxpayer
(ITIN) is for federal tax
purposes only.
07 / identification
07 / 19XXnumber
Italy
Venice
��
Before you begin:
Slovenia
B-1 11223344
��
•
Do not submit this
if you have,
or are eligible
to obtain,
a U.S. social security number (SSN).
�� form
Identification
document(s)
submitted
(see instructions)
• Getting an ITIN does not change your immigration status or your right to work in the United States
�
for the earned income credit.
and does not make you eligible
Passport
Issued by:
No.:
USCIS documentation
Exp. date:
/
/
06/13/2007
Other
Entry date in U.S.
/
/
Reason you are ��
submitting
Form received
W-7. Read
the instructions
for the number
box you
Caution:
If you
check
Have you previously
a U.S. temporary
(TIN)check.
or employer
identification
number
(EIN)? box b,
c, d, e, or g, you must ��Skip
file a tax return with
Form W-7 unless you meet one of the exceptions (see instructions).
line 6f.
a
b
�
to obtain ITIN
to If
claim
treaty
Nonresident alien required
�� Complete
line 6f.
moretax
than
one,benefit
list on a sheet and attach to this form (see instructions).
Nonresident alien
filing aTIN
U.S.
�� Enter:
or tax
EIN return��
and
W-7
Form
c
(based
on which
days present
in the United States) filing a U.S. tax return
U.S. resident alien
under
it was issued
Name
OMB No. 1545-0074
(Rev.
2006) of U.S. citizen/resident alien
d January
Enter name See
Dependent
and SSN/ITIN
of U.S. citizen/resident alien (see instructions)
instructions.
��
�� Name of college/university or company (see instructions) World Pharmaceuticals
e Revenue
alien
Spouse
For use
by individuals
residents.
Service
Internal
Length of stay
City and state
San
Diego,who
CAare not U.S. citizens or permanent
3 months
f � Nonresident alien
student,
professor,
or researcher
Under
penalties
of
perjury,
I
agent)
declare
that
I
have
this application,
including
IRS USE ONLY
An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.examined FOR
documentation
and
statements,
and to the
best the
of mySocial
knowledge
and belief,Administration
it is true, correct, and
complete. your
I
��
g
of a nonresident
alien
holding
a U.S. Letter
visa
Dependent/spouse
Wages
– With Taxaccompanying
Treaty
Benefits
– Also
attach
from
Security
denying
authorize the IRS
to
disclose
to
my
acceptance
agent
returns
or
return
information
necessary
to
resolve
matters
regarding
the
Exception
2(a)identification
Wages
– Teaching
instructions)
h � Other
Before
you
begin:
��
request
for (see
a Social
Security
Number.
(Remember
to number
complete
information
for assigned
University
Length
of Stay
assignment
of my IRS
individual taxpayer
(ITIN), including
any previously
taxpayerand
identifying
number.
Additional
and f: or
Enter
country
and treaty
article number
20
• Do
not
submit information
this form if for
youa have,
are treaty
eligible
to obtain, aFrance
U.S. social security number
(SSN).
on
Line
6g.)
Signature
Phone number
1a First
name of applicant (if delegate, see instructions)
Middle name
Last name
•Name
Getting an ITIN does
not change
your immigration status or your
right to work in the United States
Jane
Doe( )
not make you Mary
eligible for the earned income credit.
and
/
/
instructions)
(see does
Professor
with Wages
1b First name
Middle name
Last name
Name of company
Parent If Court-appointed
Nameaatcopy
birth
if are submitting Form W-7. Read the instructions for the box you check. Caution:
Keep
for
Reason
you
you check guardian
box b,
to applicant
different
your
records.
Mary
Jane
Smith
Power of Attorney
c, d, e, or g, you2must
file
a
tax
return
with
Form
W-7
unless
you
meet
one
of
the
exceptions
(see instructions).
Street
address,
apartment
number,
or
rural
route
number.
If
you
have
a
P.O.
box,
see
page
4.
Signature
)
Applicant’s
a
��
1234 Market Street Apt. 1AAA
Fax
(
)
/
/
address
mailing
Nonresident
b
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
��
EIN
d
Enter name
Dependent of3U.S.
citizen/resident
alien
and route
SSN/ITIN
of U.S.
(see instructions)
Do citizen/resident
Street
address, apartment
number,
or rural
number.
not use a P.O. alien
box number.
Foreign
Cat. No. 10229L
Form
��
e
address
��
(Rev. 1-2006)
alienCity
student,
professor,
researcher
filing
a U.S.Include
tax return
from
(iff different
� Nonresident
or town,
state ororprovince,
and
country.
above)
g
(see instructions)
England
Exception 2(a) Wages – Teaching
h � Other (see instructions)
4 Date of birth (month / day / year) Country of birth
City and state or province (optional) 5
Birth
Additional information for a and f: Enter treaty country
France
20 Male
information
� Female
07 / 19XX Italy
Venice
1a 07
First /name
Middle name
Last name
Name
6a Country(ies) of citizenship
6b Foreign tax I.D. number (if any)
6c Type of U.S. visa (if any), number, and expiration date
Mary
Jane
Doe
Other
(see instructions)
France
H-1B Last
345678891
01/01/2007
1b First
name
Middle name
name
information
Name
at birth if
6d Identification document(s) submitted (see instructions)
different
Mary
Jane
Smith
license/State
I.D. number. If you
USCIS
documentation
Other
Driver’s
� Passport
address, apartment
number,
or rural route
have
a P.O. box, see page
4.
2 Street
Applicant’s
No.:
Exp. date:
/
/
/
/
Entry date in U.S.
Issued by:
mailing address
W-7
Form
Foreign
(Rev. January 2006)
address
1234 Market Street
Apt. 1AAA
Haveor
you
previously
a U.S.and
temporary
taxpayer
number
or where
employer
identification number (EIN)?
6e City
town,
state received
or province,
country.
Includeidentification
ZIP code or
postal(TIN)
code
appropriate.
Skip line
6f.
� No/Do not know.PA
Philadelphia,
19104
��
Yes.
Complete
line 6f. number,
If more than
one,route
list on
a sheetDo
and
attach
this box
formnumber.
(see instructions).
address,
apartment
or rural
number.
not
use atoP.O.
3 Street
��
OMB No. 1545-0074
6f Enter: TIN or EIN
and
��
Name
which
it was
issuedand country.
or under
town,
state
or
province,
Include ZIP code or postal code where appropriate.
City
��
6g Name
of college/university or company (see instructions) The XYZ Institute for International Learning
(see instructions)
England
��
��
and
state
Length
City of
York,
NY of birth
60 (optional)
days
4 Date
birth
(monthNew
/ day / year)
Country
City and
stateof
orstay
province
Birth
5
Male
Under
penalties
of
perjury,
I
agent)
declare
that
I
have
examined
this application,
including
/ 07
/ 19XX
Female
information
�
07
Italy There
Venice
��
accompanying
documentation
andBenefits
statements,–and
to the is
bestno
of my
knowledge and to
belief,
it is true,
correct,from
and complete.
I
��
Honoraria
Payment
–
With
Tax
Treaty
requirement
attach
Letter
the Social
6a
Country(ies)
oftocitizenship
6b
Foreign tax
I.D. number
(if any)
6c Type of
U.S. visato(if resolve
any), number,
andregarding
expiration
date
authorize
the
IRS
disclose
to
my
acceptance
agent
returns
or
return
information
necessary
matters
the
�
��
Other
��
Security
Administration
denying
your
request
for
a
Social
Security
Number.
A
letter
from
the
Authorized
School
of
my
IRS
individual
taxpayer
identification
number
(ITIN),
including
any
previously
assigned
taxpayer
identifying
n
umber.
assignment
France
H-1B 345678891
01/01/2007
from
(if different
Department
of the
Treasury
above)
� ��
information
Official
will suffice.
(Remember
to complete
information
for University
and
Length
Staynumber
on Line 6g.)
6d Identification
submitted
(seeinstructions)
instructions)
��
Signature of document(s)
applicant
(if delegate,
see
Date (month
/ day
/ year) ofPhone
USCIS documentation
Other
Passport
�
(
)
��Read the instructions for the box/ you check.
��
If you check box ��
/
No.:
Exp. date:
/
/
/
/
Entry date in U.S.
Issued by:
��or
instructions).
Parent
Court-appointed
guardian
Keep a copy ��(see
for
to applicant
you previously
U.S. tax
temporary
number (EIN)?
6e Have
your
records.
� �
required
to obtainreceived
ITIN to aclaim
treaty taxpayer
benefit identification number (TIN) or employer identification
Nonresident alien
Power of Attorney
No/Do
Signature
Nonresident alien �
�
filing
a U.S.not
taxknow.
returnSkip line 6f.
)
Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions).
��
�
Fax
(
)
/
/
��
Enter:
TIN or EIN alien
and
�
Enter name and SSN/ITIN of U.S.Name
Dependent of6fU.S.
citizen/resident
citizen/resident
alien (seeEIN
instructions)
Name
and title (type or print)
of company
��
�
The XYZ Institute for International Learning
6g Name
or company
instructions)
� Paperwork
Nonresident
alien
student,
professor, page
or researcher
filing a(see
U.S.
tax return
Reduction
4.
Cat. No. 10229L
For
andNotice,
state see
Length of stay 60 days Form W-7 (Rev. 1-2006)
CityAct
New York,
NY
�
Under
penalties
of
perjury,
I
agent)
declare
Exception 2(a) Honoraria Payment that I have examined this application, including
��
Additional information
andto�: disclose
Enter treaty
and treatynecessary
article number
France
14 regarding the
authorize for
the �IRS
to mycountry
acceptance agent
returns or return information
to resolve matters
��
assignment
of my IRS individual taxpayer identification
number
(ITIN), including any previously assigned
taxpayer identifying number.
��
First name
Middle
name
Last name
26
Individual Taxpayer Identification Number
��
(see instructions)
Name at birth if
Mary
Jane
�� First name
Middle name
DoePhone number
Last name
/
/
(
)
��
(see instructions)
England
��
��
Male
��
��
� Female
07 / 07 / 19XX Italy
Venice
� ��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
France
B-1 56565656
04/28/2007
does
not
make
you
eligible
for
the
earned
income
credit.
and
��
�� Identification document(s) submitted (see instructions)
��Read
the instructions
for the
box documentation
you check. ��
I.D.
USCIS
OtherIf you check box ��
� Passport
��or ��(see
instructions).
No.:
Exp. date:
/
/
/
/
Entry date in U.S.
Issued by:
�
�
a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)?
�� Have you previously received
��
W-7
�
��
��Skip line 6f.
Form
� January
resident alien ��filing
a U.S.
tax
returnto this form (see instructions).
U.S.2006)
OMB No. 1545-0074
�� Complete line 6f. If more than one, list on a sheet
and
attach
(Rev.
See instructions.
Department
of the Treasuryof U.S. citizen/resident alien
�
Enter name and SSN/ITIN of U.S. citizen/resident alien (see
Dependent
�� Enter: TIN For
or EIN
use by individuals who are not U.S. citizens or permanent residents.
instructions)
and
alien it was issued
Name under which
FOR
IRS
USE
ONLY
An
IRSNonresident
individualalien
taxpayer
identification
numberfiling
(ITIN)U.S.
is for
tax purposes only.
� �
student,
professor, or researcher
tax federal
return Any
Place University
�� Name
or company a(see
instructions)
�
Before you begin: City and state Any Place, NY
Exception
2(a) Wages _ Teaching
Under
penalties
of perjury,
Ieligible
agent)
declare
that I (SSN).
have examined this application, including
• Do
not
submit
this
form
if
you
have,
or
are
to
obtain,
a
U.S.
social
security
number
information
for � documentation
and
�:Treaty
Enter treaty
country (Also
and treaty
article
20 Length
accompanying
and
statements,
and France
tocomplete
the best of my
knowledge
andfor
belief,
itnumber
is true, correct,
and complete.
I
�� Additional
Scholarship
Income
– With
Tax
Benefits
information
University
and
of Stay
• Getting an ITIN does
not
change
your
immigration
status
or
your
right
to
work
in
the
United
States
authorize
the
IRS
to
disclose
to
my
acceptance
agent
returns
or
return
information
necessary
resolve matters regarding the
�� First name
Middle name
Last to
name
�
on
Line
��
does6g.)
not make you
eligibleoffor
and
assignment
mythe
IRS earned
individualincome
taxpayercredit.
identification number (ITIN), including any previously assigned taxpayer identifying number.
��
Mary
Jane
Doe
(see instructions)
Signature
applicant
(if delegate,
seeinstructions
instructions)
Date
(month
/ year)
Phone number
First
name of
Middle name
LastCaution:
name
Reason
youif are ��
submitting
Form
W-7.
Read the
for the
box
you/ day
check.
If you check box b,
Name at birth
c,
d, e, or g, you must
file a tax return with Form W-7
unless you meet/ one of
the
exceptions
(see instructions).
different
Mary
Jane
Smith
(
)
/
address,
apartment
rural benefit
� Street
a
required
obtain
ITIN
to number,
claim (type
taxor
treaty
Nonresident alien
delegate,
if applicable
or print)
Name of to
Parent
Keep a copy for
��
to applicant
Nonresident alien 1234
b records.
filing a U.S.
tax return
your
Market
Street
Apt.
1AAA
Power of Attorney
��
or town,
state present
or province,
and
country.
Include
ZIP
code
or (month
postal
c
(based
on days
in the
United
States)
filing
a U.S.
tax
return code
U.S. resident alienCity
Signature
Date
/ day /where
year) appropriate.
Phone (
)
��
d
Dependent of U.S.Philadelphia,
name and SSN/ITIN of U.S. citizen/resident alien (seeFax
instructions)
19104
(
)
/
/
��
Street address,alien
apartment number, or rural route number. ��
e
Spouse of U.S.
��
EIN
Name of company
��
��
f � Nonresident alien student, professor, or researcher filing a U.S. tax return
(if different from
town, state alien
or province,
country.
City
g
of or
a nonresident
holdingand
a U.S.
visa Include ZIP code or postal code where appropriate.
Dependent/spouse
above)
Cat. No. 10229L
Form
��
Exception 2(b) Scholarship
Income
h �
(see
instructions)
England
Additional
information
for
a
and
f:
Enter
treaty
country
and
treaty
article
number
Norway
16
�
Date
of
birth
(month
/
day
/
year)
Country
of
birth
City
and
state
or
province
(optional)
��
�
1a First /name
Middle name
Last name
/
��
��
(Rev. 1-2006)
Male
� Female
07
07
19XX Italy
Venice
Mary of citizenship
Jane
Doe
�� Country(ies)
�� Foreign tax
�� Type of U.S.
1b First
name
Middle name
Last name
Norway
F-1 12345678
01/01/08
Mary
Jane
Smith
address, apartment
number,
or rural route
have
4.
2 Street
license/State
I.D. number. If you
USCIS
documentation
Other
Driver’s
� Passport
Applicant’s
1234
Market
Street
Apt.
1AAA
No.:
Exp.
date:
/
/
date
in U.S.
/
/
Entry
Issued
by:
mailing address
��
and country. Include ZIP code or postal code where appropriate.
City or town, state or province,
Form W-7
��
Philadelphia,
PA line
19104
OMB No. 1545-0074
(Rev. January 2006)
6f.
� ��Skip
Name
(see instructions)
��
Name
at birth if
��
different
See instructions.
address,
apartment
or rural
number.
not
use atoP.O.
3 Street
Foreign
��
Complete
line 6f. number,
If more than
one,route
list on
a sheetDo
and
attach
this box
formnumber.
(see instructions).
For use by individuals who are not U.S. citizens or permanent residents.
address
��
Enter:
TIN
or
EIN
and
(if different from
FOR IRS USE ONLY
or under
town,
state or
province,
country.
ZIP code
postal codeonly.
where appropriate.
City
An
IRS individual taxpayer
identification
number
is Include
for federal
taxorpurposes
Name
which
it was
issuedand(ITIN)
above)
England
(see instructions)
Name of college/university or company (see instructions) Any Town University
Before you begin:4�� Date
of birth (month / day / year) Country of birth
Birth
Male
City and state Any Town, N.J.
•
Do
not
submit
this
form
if/ you have,/ or are eligible to obtain, a U.S. social security number (SSN).
information
� Female
07
07
19XX
Italy
Venice
Under
penalties
of
perjury,
I
agent)
declare
that
I
have
examined
this
application,
including
not change of
your
immigration6b
status
or your
right
to work
United
States
6a Country(ies)
citizenship
Foreign
tax I.D.
number
(if any)in the6c
Type of
U.S. visa (if any), number, and expiration date
��
and
does
not make
you
eligible
credit. agent
Other
Grant
Income
– With
Tax
Treaty
Benefits
(Also
complete
information
for University
and
Length
of Stay
on
Line 6g.)
authorize
thefor
IRSthe
to earned
disclose income
to my acceptance
returns or return
information
to resolve
matters
regarding
the
Norway
F-1 necessary
12345678
01/01/08
��
information
IdentificationForm
document(s)
instructions) for the box you check. Caution: If you check box b,
Reason you are 6d
submitting
W-7. submitted
Read the(see
instructions
Signature
applicant
(if with
delegate,
see W-7
instructions)
(month
year)exceptions
Phone
number
c, d, e, or g, you must
file aoftax
return
Form
unless you Date
meet
one/ day
of /the
(see instructions).
license/State
I.D.
USCIS
documentation
Other
Driver’s
Passport
�
a
required
to claim tax treaty benefit
Nonresident alienIssued
Exp. date:
/
/
Entry
by:to obtain ITINNo.:
( date) in U.S.
/ /
//
Nonresident
b
alien
filing
a
U.S.
tax
return
of
delegate,
if
applicable
or print)
Name
Delegate’s
Have
you
previously
received
a U.S. (type
temporary
number relationship
number (EIN)? guardian
6e
Parent
Court-appointed
Keep a copy for
to applicant
your
c records.
(based
days
present
U.S. resident alien�
Power of Attorney
No/Doonnot
know.
Skip in
linethe
6f.United States) filing a U.S. tax return
d
Dependent of U.S.Signature
citizen/resident
and SSN/ITIN
of U.S.
citizen/resident
instructions)
Yes. Completealien
line 6f. IfEnter
morename
than one,
list on a sheet
and
attach
instructions).
Date
(monthto/ this
day alien
/form
year)(seePhone
(
)
��
e
alien
Spouse of U.S.
Fax
(
)
6f citizen/resident
Enter: TIN or EIN
and
/
/
��
which
itorwas
issued filing a U.S. tax return
f � Nonresident alienName
student,
professor,
EIN
Nameunder
and
title
(type
orresearcher
print)
Name of company
��
g
of a of
nonresident
alien holding
a U.S. visa
Dependent/spouse
6g Name
college/university
or company
(see instructions) Princeton University
Exception
2(b)New
Grant
Income
h � Other (see instructions)
City and state
Princeton,
Jersey
Cat. No. 10229Land treaty article
Form �� (Rev. 1-2006)
��
Additional information for a and f: Enter treaty country
number
Spain
22
1a
First
name
Middle
name
Last
name
��
Name
authorize
the IRS to disclose to my acceptance agent
returns or return information necessary
Mary
Jane
Doeto resolve matters regarding the
(see instructions)
��
Name at birth if
different
Applicant’s
Keep a copy
for
address
mailing
your records.
1b First name
Middle name
Mary
Jane
2
Last name
Phone number
Smith
Street address, apartment number, or rural route number. If you have a P.O. box, see( page) 4.
1234
Apt.
1AAA
delegate, ifStreet
applicable (type
or print)
Name ofMarket
/ Individual
/
Taxpayer Identification Number 27
Parent
to or
applicant
postal code where appropriate.
City or town, state or province, and country. Include ZIP code
Power of Attorney
FOR IRS USE ONLY
An IRS
individual taxpayer
identification number (ITIN) is for federal tax purposes only.
(see
instructions)
England
4 Date of birth (month / day / year) Country of birth
Birth
Male
Before you begin:
information
� Female
07 / 07 / 19XX Italy
Venice
• Do not submit this
form
if
you
have,
or
are
eligible
to
obtain,
a
U.S.
social
security
number
(SSN).
6a Country(ies) of citizenship
6b Foreign tax I.D. number (if any)
6c Type of U.S. visa (if any), number, and expiration date
Other
•
Getting an ITIN does not change your immigration status or your right to work in the United States
J-1 34343434
does not make you Spain
eligible for the earned income credit.
and
information
09/03/2008
Reason you are submitting
Read
the instructions
for the
box documentation
you check. Caution:
license/State
I.D.
USCIS
OtherIf you check box b,
Driver’s
� PassportForm W-7.
c, d, e, or g, you must
file
you
meet one
of/ the Entry
exceptions
(see instructions).
No.:with Form W-7 unless
Exp.
date:
/
date in U.S.
/
/
Issued
by:a tax return
a
required
to obtainreceived
ITIN to aclaim
treaty taxpayer
benefit identification number (TIN) or employer identification number (EIN)?
Nonresident alien
you previously
U.S. tax
temporary
6e Have
Nonresident alien filing
a U.S.not
taxknow.
return��
Skip
line
6f.
No/Do
�
Form W-7
c
on days present
the United
States)
a U.S.
tax
returnto this form (see instructions).
U.S. resident alien (based
��
Yes. Complete
line
6f. Ifinmore
than one,
list onfiling
a sheet
and
attach
OMB No. 1545-0074
(Rev. January 2006)
instructions.
d
Enter name See
Dependent
citizen/resident
alien
and SSN/ITIN
of U.S. citizen/resident alien (see instructions)
Department
of the Treasuryof6fU.S.
Enter:
TIN For
or EIN
and
use by individuals who are not U.S. citizens or permanent residents.
Service
Internal
e Revenue
alien it was issued
Spouse
Name under which
FOR IRS USE ONLY
f �
student,
filing
a(see
U.S.
tax federal
return The
An
IRSNonresident
individualalien
taxpayer
number
(ITIN)
isinstructions)
for
tax purposes
only.
Learning
University
6g
Name
ofidentification
college/university
or company
b
g
of and
a nonresident
alien holding a U.S.PA
visa
Dependent/spouse
state Philadelphia,
City
Length of stay
3 years
Before
you (see
begin:
Exception 2(c) Scholarship Income
instructions)
h � Other
•��
Do not
submit
thisaccompanying
form
if for
you
have,
areBenefits
eligible
to (Also
obtain,
a to
U.S.
number
(SSN).
Additional
information
a documentation
andTreaty
f: or
Enter
treaty
country
and treaty
article
and statements,
and
the social
best information
ofsecurity
my knowledge
and
belief, itnumber
is true,and
correct,
and complete.
Scholarship
Income
– No
Tax
complete
for
University
Length
of StayI
authorize
the IRSyour
to disclose
to my status
acceptance
agent
returns
or return
information
necessary
not change
immigration
or your
right
to work
in the
United States
1a
First
name
Middle
name
Last to
name
Line
6g.)not make you
��
assignment
mythe
IRS earned
individualincome
taxpayercredit.
Name
does
eligibleoffor
and
Mary
Jane
Doe
(see instructions)
on
Phone number
First name
Middle name
Last name
Reason
youif are 1b
submitting
Form W-7. Read the instructions
for the box you check.
Caution: If you check box b,
Name at birth
different
Mary
Jane
Smith
c,
d, e, or g, you must
file a tax return with Form W-7
unless you meet/ one of
the
exceptions
(see instructions).
(
)
/
address, apartment number, or rural route number. If you have a P.O. box, see page 4.
2 Street
delegate,
if applicable
or print)
Name of to
a a Nonresident
alien required
obtain ITIN
to claim (type
tax treaty
benefit
Parent
Keep
copy for
Applicant’s
to applicant
your
records.
1234
Market
Street Apt. 1AAA
Power of Attorney
Nonresident
b
alien
filing
a
U.S.
tax return
mailing address
or postal code
where appropriate.
City or town, state or province, and country. Include ZIP code
c
(based on days present in the United States) filing a U.S.Date
tax (month
return / day / year) Phone (
U.S. resident alienSignature
)
��
19104
d
Dependent of U.S.Philadelphia,
name and SSN/ITIN of U.S. citizen/resident
instructions)
(
)
/
/ alien (seeFax
��
3 Street address, apartment number, or rural route number. Do not use a P.O. box number.
Foreign
EIN
e
Name and titlealien
(type or print)
Name of company
��
address
f � Nonresident alien student, professor, or researcher filing a U.S. tax return
from
(if different
g Paperwork
a nonresident
a U.S. visa
Dependent/spouse
above)
Reductionof
Act
Notice, see alien
pageholding
4.
Cat. No. 10229L
Form W-7 (Rev. 1-2006)
For
(see
instructions)
England
Exception 2(c) Scholarship Income
h �
4
Date
of
birth
(month
/
day
/
year)
Country
of
birth
City
and
state
or
province
(optional)
Birth Additional information for a and f: Enter treaty country
5
Male
1a 07
First /name
Middle name
Last name
information
� Female
07 / 19XX Italy
Venice
Name
6a Country(ies)
6b Foreign tax
6c Type of U.S.
Mary of citizenship
Jane
Doe
instructions)
(see
Other
1b First
name
Middle name
Last name
Argentina
J-1
01010101
12/01/2008
Name
at birth if
information
6d Identification
different
Mary
Jane
Smith
Applicant’s
mailing address
W-7
Form
Foreign
(Rev. January 2006)
2
Street
address, apartment
number,
or rural route
have
4.
license/State
I.D. number. If you
USCIS
documentation
Other
Driver’s
� Passport
No.:
/
/
/
/
Entry date in U.S.
Issued
1234by:
Market Street
Apt. 1AAA Exp. date:
town,
state received
or province,
country.
Includeidentification
ZIP code or
postal(TIN)
code
appropriate.
Haveor
you
previously
a U.S.and
temporary
taxpayer
number
or where
employer
identification number (EIN)?
6e City
��
Philadelphia,
19104
Skip line
6f.
� No/Do not know.PA
address,
apartment
or rural
number.
not
use atoP.O.
3 Street
Yes.
Complete
line
6f. number,
If more than
one,route
list on
a sheetDo
and
attach
this box
formnumber.
(see instructions).
��
OMB No. 1545-0074
address
Department of the Treasury 6f
��
Enter: TIN or EIN
and
different
from
(if
��
Revenue
Service
Internal
or under
town,
state or
province,
City
Name
which
it was
issuedand country. Include ZIP code or postal code where appropriate.
above)
(see
instructions)
England
��
Study
6g Name
of college/university or company (see instructions) University of Classic��
4 Date
birth
(monthAtlanta,
/ day / year) GA
Country of birth
City and
stateof
orstay
province
(optional) 5
and
state
Length
City of
Birth
3 years
Male
��
/ 07 of / perjury,
information
� Female
07 penalties
19XX
Italy
Under
agent) Venice
declare that I have examined this application,
including
��
��this
form
if you documentation
have,
or are eligible
obtain,
a to
U.S.
social
number
(SSN).
accompanying
and statements,
and
the
best (if
ofsecurity
my knowledge
and
it is(if true,
complete. date
I
6a
Country(ies)
of citizenship
6bto Foreign
tax
I.D.
number
any)
6c Type
of belief,
U.S. visa
any), correct,
number, and expiration
Gambling
Winnings
–
Tax
Treaty
Benefits
Claimed
–
(Form
W-7
must
be
submitted
through
a
gaming
authorize
the IRSyour
to disclose
to my status
acceptance
agentright
returns
or return
information
necessary to resolve matters regardingofficial
the
Other
��
Getting an ITIN does
not change
immigration
or your
to work
in the
United
Argentina
J-1 States
01010101
12/01/2008
assignment
mythe
IRS earned
individualAgent
taxpayercredit.
information
who
is annotIRS
authorized
Acceptance
and
does
make
you
eligibleof
for
income
Phone number
I.D.
USCIS
OtherIf you check box ��
� Passport
��Read
the instructions
for the
box documentation
you check. ��
( date) in U.S.
/ /
//
��or ��(see
instructions).
No.:
Exp. date:
/
/
Entry
Issued by:
delegate,
if applicable
(typetreaty
or print)
Name of to
Parent
Court-appointed
Keep
copy for
� �a Nonresident
alien
required
obtainreceived
ITIN
to aclaim
benefit identification
you previously
U.S. tax
temporary taxpayer
number (TIN) or employer identification
number (EIN)? guardian
6e Have
to applicant
your records.
Power of Attorney
Nonresident alien �
�
filing
a U.S.not
taxknow.
returnSkip line 6f.
No/Do
Date
(month
day /form
year)(seePhone
(
)
Yes. Complete line 6f. If more than one, list on a sheet
and
attach
instructions).
�
��filing
a U.S.
tax
returnto/ this
U.S. resident alienSignature
��
(
)
/
/ alien (seeFax
�
Enter name and SSN/ITIN of U.S. citizen/resident
Dependent of6fU.S.
citizen/resident
alien
instructions)
Enter:
TIN
or
EIN
and
��
EIN
Nameunder
and title
(type
or print)
Name of company
Name
which
it was
issued
�
alien
��
�
Nonresident alien
student,
filing a(see
U.S.
tax return University of Classic Study
6g Name
or company
instructions)
� Paperwork
of
a nonresident
alien
a U.S. visa
Dependent/spouse
and
state see
Length of stay 3 years Form W-7 (Rev. 1-2006)
City
Atlanta,
Reduction
Act
Notice,
pageholding
4. GA
Cat. No. 10229L
For
2(d) Gambling Winnings
Under penalties Exception
of perjury, I (applicant/delegate/acceptance
agent) declare that I have examined this application, including
for � documentation
and �: Enter treaty
country United
and treaty
accompanying
and statements,
and to the Kingdom
best of my knowledge
and article
belief, itnumber
is true, correct,
�� Additional information
22 and complete. I
authorize
the IRS to disclose to my acceptance agent
��
First name
Middlereturns
name or return information necessary
Last to
name
��
assignment
of
my
IRS
individual
taxpayer
identification
number
(ITIN),
including
any
previously
assigned
taxpayer
identifying number.
��
Mary
Jane
Doe
(see instructions)
Signature
Phone number
�� First
name of applicant (if delegate, see instructions)
Middle name
Last name
Name at birth if
different
(
)
Jane
Smith
28
Individual TaxpayerMary
Identification Number
/
/
apartment
number,
or or
rural
� Street
of delegate,
if applicable
(type
print)
Nameaddress,
Parent
Keep a copy for
��
to applicant
your records.
Power of Attorney
��
��
� ��
� ��
EXCEPTION
3 – MORTGAGE INTEREST
��
�
�
�
�
Dependent of U.S. citizen/resident alien��
W-7
Form
�
(Rev. January 2006)
�
��
OMB No. 1545-0074
Nonresident alien student, professor, or researcher filing a��
U.S. tax return
��
of a nonresident
alien holding a U.S. visa
Service
Internal
� Revenue
Dependent/spouse
Exception 3 – Mortgage Interest
��
�� First name
Middle name
��
Last name
��
Mary OF A REAL PROPERTY INTEREST
Jane
Doe
�
��
EXCEPTION
4 – DISPOSITION
instructions)
(see
�� First name
Middle name
Last name
�
��
Name at birth if
(FIRPTA
in Real Property Tax Act)
��
different – Foreign Investment
Mary
Jane
Smith
�
��Read
the instructions for the box you check. �� If you check box ��
��
��or
��(see
instructions).
��
�
�
��
�
��
Dependent
of U.S. citizen/resident alien
from
(if�different
above)
�
(see instructions)
England
�
��
Male
�
/ 07
/ 19XX
��
� Female
07
Italy
Venice
Exception 4 – Disposition of Real
Property
�� treaty
Type ofarticle
U.S. visa
(if any), number, and expiration date
and
number
�� Additional information for � and �: Enter treaty country
Spain
J-1
34343434
09/03/08
��
First
name
Middle
name
Last
name
��
��
Mary
Jane
Doe
(see instructions)
I.D. name
USCIS documentation
� Passport
�� First
name
Middle
Last nameOther
Name at birth if
No.:
/
/
/
/
Entry date in U.S.
Issued
different
Maryby:
Jane Exp. date:
Smith
��
��
��
��
(if different from
above)
(see instructions)
��
��
��
��
��
��
Keep a copy for
your records.
��
��
��
Streetyou
address,
apartment
or rural taxpayer
route number.
��
�
previously
received number,
a U.S. temporary
identification
number (TIN) or employer identification number (EIN)?
�� Have
line 6f.Apt. 1AAA
1234
Market Street
� ��Skip
Complete
lineprovince,
6f. If more
one, list
on a ZIP
sheet
andorattach
this where
form (see
instructions).
or town,
state or
andthan
country.
Include
code
postaltocode
appropriate.
City ��
�� Enter:
TIN or EIN
Philadelphia,
PA 19104
Name under
which
it was issued
address,
apartment
number, or rural route number. ��
� Street
or province, and country.
where
appropriate.
andtown,
statestate
Lengthcode
of stay
City or
Philadelphia,
PA Include ZIP code or postal
3 years
Under
penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including
England
and statements,
to the best of myCity
knowledge
belief, it (optional)
is true, correct, and complete. I
�accompanying
Date of birthdocumentation
(month / day / year)
Country ofand
birth
and stateand
or province
�
Male
authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters
regarding
the
assignment
of
my
IRS
individual
taxpayer
identification
number
(ITIN),
including
any
previously
assigned
number.
/
/
� Female
07
07
19XX Italy
Venice
Spain
/
of delegate, if applicable
(type or print)
Name
I.D.
Passport
�
/
(
)
Cat. No. 10229L
�� Name of college/university or company (see instructions)
City and state Philadelphia, PA
09/03/08
Temple University
Form
��
and
(Rev. 1-2006)
Phone number
/
Keep a copy for
J-1 34343434
Delegate’s
relationship
Parent
USCIS documentation
Other Court-appointed guardian
to applicant
Attorney /
No.:
Exp. date:
/
/
date inofU.S.
/
EntryPower
Issued by:
Signature
)
Fax
(
)
/
/
��Skip line 6f.
�
Name
and
title (type
or6f.
print)
Name
of company
��
Complete
line
If more than one, list on a sheet and
attach
to this form (seeEIN
instructions).
��
��
��
and
/
to applicant
(
)
Parent
FORM W-7/W-7(SP) CHECK LIST
Prior to submitting your Form W-7 and attached
documentation (if applicable) did you remember to:
1 Verify that you are completing the most current
version of the Form W-7/W-7(SP).
2 Verify that the entries on the Form W-7/W-7(SP)
do not conflict with the supporting documentation
presented.
3 Ensure that the entries are typewritten or printed
clearly and legibly in ink.
4 Ensure that you checked the appropriate box
indicating the “Reason you are Submitting Form
W-7/W-7(SP).”
5 Verify that the name on Line 1 matches the name
on the supporting documentation.
6 Enter your complete mailing address on line 2.
7 Enter your permanent foreign address on Line 3,
or if you have relocated to the United States, just
enter the name of the foreign country where you
last resided.
8 Verify that the country of birth is present on Line
4, and that the date of birth is entered in MM/DD/
YYYY format.
9 Place an “X” in the appropriate “gender” box on
line 5.
10 Ensure that you entered your complete visa
information (if applicable) on line 6c.
11 Check that all Form W-7/W-7(SP) applications
have a signature that matches the signature on
the supporting documentation, or in the case of a
delegate, reflects the delegate’s relationship to the
applicant.
12 Enter the date of the application in a MM/DD/YYYY
format.
13 Submit:
- Your completed valid U.S. Federal Income
Tax Return or documents substantiating that
you meet an exception to the tax return filing
requirement.
- A letter, form or other documentation from the
Social Security Administration (if applicable)
stating that you are not eligible to receive a SSN
- A letter from the Designated School Official or
Responsible Officer (if applicable) stating that
you are here for the purposes of study and will
not be receiving income for personal services,
or Authorized School Official in the case of an
honoraria payment.
- Supporting documentation proving your identity
and foreign status.
14 Attach Power of Attorney (POA) (if applicable)
– Form 8821 or Form 2848.
15 Mail your package to:
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
SAMPLE LETTER FROM WITHHOLDING AGENT
(To Be Used as a Guide for Providing Required Information)
(Written on Official Letterhead of Withholding Agent)
To: IRS
ITIN PROGRAM OFFICE
To Whom it May Concern:
This is to certify that
Name of Account Holder
has an account with this organization
Account Number
which will be generating income during the current tax year that is subject to IRS information reporting
requirements and/or withholding of Federal income tax. The applicant, therefore, is requesting an ITIN to provide
to us for our reporting, withholding and distribution procedures.
Sincerely,
Printed Name of Official
Date of Signature
Signature of Official
COPY OF FORM W-7
Application for IRS Individual Taxpayer Identification Number
��
��
W-7
Form
(Rev. January 2006)
OMB No. 1545-0074
��
��
��
��
��
� ��
� ��
��
�
�
�
�
�
�
�
�
�� First name
Middle name
��
(see instructions)
Name at birth if
different
��
��
��
��
�� First name
�
��
��
Last name
Middle name
Last name
�
(if different from
above)
(see instructions)
��
��
�
Date of birth (month / day / year)
/
Country of birth
City and state or province (optional)
/
�
Male
Female
Passport
Issued by:
USCIS documentation
No.:
Exp. date:
/
/
Other
Entry date in U.S.
/
/
��Skip line 6f.
�� Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions).
and
�� Name of college/university or company (see instructions)
City and state
��
��
Length of stay
/
/
Keep a copy for
your records.
to applicant
��
��
��
Signature
/
��
/
Name of company
Cat. No. 10229L
Phone number
(
)
Parent
Power of Attorney
Phone (
(
Fax
EIN
)
)
Form
�� (Rev. 1-2006)
Publication 1915 (Rev. 1-2007)
Catalog Number 22533M

Understanding Your IRS Individual Taxpayer Identification Number

Transcription

Similar documents

Cub Run ReCenter! Young Rembrandts is coming to

debussy - Amazon Web Services

AtmosClear - RMS forum - International conferences

No paying audience wins versus Alien vs Predator 2

Business Planning - Pacific County Economic Development Council

COVER SHEET FOR THE CEMALA FOUNDATION GRANT PACKET

FOL-1-FORMA 1 - Service Alberta