Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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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 Persons U.S. Source Income Subject to Withholding.
Form 1099-INT, Interest Income.
Form 8805, Foreign Partners Information Statement of Section 1446 Withholding
Tax.
Schedule K-1 (Form 1065), Partners 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 Persons U.S. Source Income Subject to Withholding.
Exception 3. Mortgage interestthird 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 interestthird
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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