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ITIN Excaption Tables

Exception # 1

Third Party Withholding on Passive Income

Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third Party Withholding on Passive Income Persons who are eligible to claim Exception 1 include: Documentation you must submit if you are eligible to claim Exception 1:
  1(a) Individuals who are partners of a foreign partnership, or a U.S. partnership with 10 or more partners, that invests in the U.S. and who own assets that generate income subject to IRS information reporting and federal tax withholding requirements; or 1(a) A copy of the portion of the partnership or LLC agreement displaying the partnership�s Employer Identification Number and showing that you are a partner in the partnership that is conducting business in the United States.
  1(b) Individuals who have opened an interest bearing bank deposit account that generates income which is effectively connected with their U.S. trade or business and is subject to IRS information reporting and/or federal tax withholding; or

1(b) A signed letter from the bank on their official letterhead, displaying your name and account number, stating that you have opened a business account which is subject to IRS information reporting and/or federal tax withholding on the interest generated during the current tax year.
  1(c) Individuals who are "resident aliens" for tax purposes and have opened up an interest bearing bank deposit account that generates income subject to IRS information reporting and/or federal tax withholding; or

1(c) A signed letter from the bank on their official letterhead, displaying your name and account number, stating that you have opened an individual deposit account which is subject to IRS information reporting and/or federal tax withholding on the interest generated during the current tax year.
  1(d) Individuals who are receiving distributions during the current year of income such as pensions, annuities, royalties, dividends, etc. and are required to provide an ITIN to the withholding agent (i.e., investment company, insurance company, financial institution, etc.) for the purposes of tax withholding and reporting requirements. 1(d) A signed letter or document from the withholding agent, on official letterhead, showing your name and account number, and evidencing that an ITIN is required to make distributions to you during the current tax year which are subject to IRS information reporting or federal tax withholding.




Exception #2

Wages, Salary, Compensation and Honoraria Payments with Tax Treaty Benefits Claimed; or Scholarships, Fellowships, and Grants with Tax Treaty Benefits Claimed; or Scholarships, Fellowships, and Grants with no Tax Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed.

Note.Federal tax withholding and/or information reporting must take place within the current tax year.
2(a). Wages, Salary, Compensation and Honoraria Payments Persons who are eligible to claim Exception 2(a) include: Documentation you must submit if you are eligible to claim Exception 2(a):
Claiming the benefits of a tax treaty


























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

           and

will be submitting Form 8233 to the payer of the income.

















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:

Evidence (information) on the Form W-7 that you are 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, and a letter from the Social Security Administration (SSA)*, stating that you are ineligible to receive a social security number.

*If you are present in the U.S. and are receiving honoraria payments, you do not have to obtain a letter of denial from the SSA. A letter from the authorized school official will suffice.
2(b). Scholarships, Fellowships, and Grants Persons who are eligible to claim Exception 2(b) include: Documentation you must submit if you are eligible to claim Exception 2(b):
Claiming the benefits of a tax treaty

































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, foreign visitors, or any other individual),

                and

  will be submitting Form W-8BEN to the withholding agent.



























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:

  A copy of your passport showing the valid visa issued by the U.S. Department of State, and

Evidence (information) on the Form W-7 that you are entitled to claim the benefits of a tax treaty, and

  A copy of the W-8BEN that was submitted to the withholding agent, and

  A letter from the Social Security Administration* stating that you are ineligible to receive a social security number (SSN).

*If you are a student on an F-1, J-1, or M-1 visa who will not be working while studying in the U.S., you will not have to apply for an SSN. You will be permitted to provide a letter from the Designated School Official or Responsible Officer stating that you will not be securing employment in the U.S. or receiving any type of income from personal services.
2(c). Scholarships, Fellowships, and Grants Persons who are eligible to claim Exception 2(c) include: Documentation you must submit if you are eligible to claim Exception 2(c):
Not claiming benefits of a tax treaty
















































 Individuals receiving noncompensatory income from scholarships, fellowships, or grants (i.e., foreign students, scholars, professors, researchers, or any other individual) that is subject to IRS information reporting and/or withholding requirements during the current year.









































 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:

A copy of your passport showing the valid visa issued by the U.S. Department of State, and

A letter from the Designated School Official (DSO) or Responsible Officer (RO) stating that you are receiving noncompensatory income from scholarships, fellowships, or grants that is subject to IRS information reporting and/or federal tax withholding requirements during the current year (this letter must be attached to your Form W-7 or your application for an ITIN will be denied), and

A letter from the Social Security Administration* stating that you are ineligible to receive a social security number (SSN).

*If you are a student on an F-1, J-1, or M-1 visa who will not be working while studying in the U.S., you will not have to apply for an SSN. You will be permitted to provide a letter from the DSO or RO stating that you will not be securing employment in the U.S. or receiving any type of income from personal services.
2(d). Gambling Income Persons who are eligible to claim Exception 2(d) include: Documentation you must submit if you are eligible to claim Exception 2(d)
Claiming the benefits of a tax treaty













Nonresident aliens visiting the U.S. who:

have gambling winnings,


are claiming the benefits of a tax treaty for an exempt or reduced rate of federal tax withholding on that income, and

will be utilizing the services of a gaming official as an IRS ITIN Acceptance Agent.



Your W-7, which must be submitted through the services of an appropriate gaming official serving as an IRS ITIN Acceptance Agent to apply for an ITIN under Exception 2(d).

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



Exception #3

Third Party Reporting of Mortgage Interest

Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third Party Reporting of Mortgage Interest If you are eligible to claim Exception 3, you must submit documentation showing evidence of a home mortgage loan. This would include a copy of the contract of sale or similar documentation showing evidence of a home mortgage loan on real property located in the United States.



Exception #4

Third Party Withholding�Disposition by a Foreign Person of United States Real Property Interest

Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third Party Withholding�Disposition by a Foreign Person of United States Real Property Interest


A withholding obligation is generally imposed on a buyer or other transferee (withholding agent) when a United States real property interest is acquired from a foreign person. In some instances, the foreign person may apply for a withholding certificate to reduce or eliminate withholding on the disposition of real property.

If you are eligible to claim Exception 4, you must submit:

A completed Form 8288-B, and

A copy of the sale contract.

Note. For the seller of the property, Forms 8288 and 8288-A submitted by the buyer should be attached to the Form W-7.



Exception #5

Filing Under Treasury Decision (TD) 9363 with Form 13350

Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Reporting obligations under TD 9363 If you are eligible to claim Exception 5, you must submit Form W-7 and Form 13350 along with a letter from your employer on corporate letterhead stating you have been designated as the person responsible for ensuring compliance with IRS information reporting requirements.


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