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ITIN Exceptions

 

Exception 1. Passive income � third party withholding or tax treaty benefits.

This exception may apply if you are the recipient of partnership income, interest income, annuity income, etc. that is subject to third party withholding or covered by tax treaty benefits. See the Exceptions Tables for information on the requirements for claiming Exception 1.

Information returns applicable to Exception 1 may include the following:

� Form 1042-S, Foreign Person�s U.S. Source Income Subject to Withholding.
� Form 1099-INT, Interest Income.
� Form 8805, Foreign Partner�s Information Statement of Section 1446 Withholding Tax.
� Schedule K-1 (Form 1065), Partner�s Share of Income, Deductions, Credits, etc.

Exception 2. Other income.

Note. Applicants receiving compensation for personal services performed in the U.S., or issued a U.S. visa that is valid for employment, should first apply for an SSN with the SSA. You are not eligible for an ITIN if you are eligible to obtain an SSN.

This exception may apply if:

1.
You are claiming the benefits of a U.S. income tax treaty with a foreign country and you receive any of the following:

            a. Wages, salary, compensation, and honoraria payments,
            b. Scholarships, fellowships, and grants,
            c. Gambling income.

2. You are receiving taxable scholarship, fellowship, or grant income, but not claiming the benefits of an income tax treaty.

See the Exceptions Tables for information on the requirements for claiming Exception 2. Information returns applicable to Exception 2 may include Form 1042-S, Foreign Person�s U.S. Source Income Subject to Withholding.

Exception 3. Mortgage interest�third party reporting.

This exception may apply if you have a home mortgage loan on real property you own in the United States that is subject to third party reporting of mortgage interest. See the Exceptions Tables for information on the requirements for claiming Exception 3. Information returns applicable to Exception 3 may include Form 1098, Mortgage Interest Statement.

Exception 4. Dispositions by a foreign person of U.S. real property interest�third party withholding.

This exception may apply if you are a party to a disposition of a U.S. real property interest by a foreign person, which is generally subject to withholding by the transferee or buyer (withholding agent). See the Exceptions Tables for information on the requirements for claiming Exception 4.

Information returns applicable to Exception 4 may include the following:

� Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
� Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests
� Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests

Exception 5. Treasury Decision (TD) 9363.

This exception may apply if you have an IRS reporting requirement under TD 9363 and are submitting Form W-7 with Form 13350. See the Exceptions Tables for information on the requirements for claiming Exception 5.



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