Individual Taxpayer Identification Number 3. TABLE OF CONTENTS. Important
Information to Note. 4. Reminders. 4. General Information. 5. What is an ITIN? 5.
Understanding Your IRS
Individual Taxpayer Identification Number IT IN
TABLE OF CONTENTS Employment Issues
14
Reminders 4
Are ITINs valid for work purposes?
14
General Information
5
14
What is an ITIN?
5
Which aliens are eligible to receive Social Security Numbers?
What is the purpose of an ITIN?
6
What student visas qualify for employment?
14
When did IRS start issuing ITINs and why?
6
Which foreign students qualify for ITINs?
14
Are ITINs valid for identification?
6
14
How do I know if I need an ITIN?
6
General Information for Completion of Form W-7/W-7(SP)
Who must apply?
6
14
Examples of who needs an ITIN
6
Line by Line Instructions for Completing Form W-7/W-7(SP)?
When will my ITIN be deactivated?
7
How do I apply for an ITIN?
7
Deceased Taxpayers
8
Where can I get a Form W-7/W-7(SP)?
8
What information must be included on Form W-7/W-7(SP)?
8
Where do I attach my Form W-7/W-7(SP)?
8
Where do I file my Form W-7/W-7(SP)?
9
What are Acceptance Agents?
Important Information to Note
4
Signature 18 Who can sign the Form W-7/W-7(SP) if the applicant is a dependent under 18 years of age?
18
Who can sign the Form W-7/W-7(SP) if the applicant is a dependent 18 years of age or older?
18
Who can sign the Form W-7/W-7(SP) if the applicant cannot sign their own name?
18
Mailing the Application:
18
9
Where should I mail my application?
18
Will I have to pay to get an ITIN?
9
Additional Information
19
When should I apply for my ITIN?
9
Where can I go to get help with my ITIN application?
19
How long does it take to get an ITIN?
10
Can I get an ITIN if I am an undocumented alien?
10
Where can I obtain additional information to help me with my ITIN application?
19
Can I e-file a Tax Return with ITIN?
10
19
Is the Form W-7 available in any foreign language?
10
Where can I call to get help with my W-7/W-7(SP) application? Frequently Asked Questions and Answers
19
Documentation 10 What are the documentation requirements when applying for an ITIN?
10
What documents are acceptable as proof of identity and foreign status?
Exhibits 22 Supporting Documentation Table
22
11
Exceptions to the Tax Return Filing Requirement Chart
23
What is a National Identification Card?
12
Examples of Completed Form W-7s for “Exceptions”
29
Exceptions
12
Form W-7/W-7(SP) Check List
35
What are the exceptions to the requirement to attach a U.S. Federal income tax return?
12
Sample Letter from Withholding Agent
36
Copy of Form W-7
38
Dependency/Exemption Issues
13
What are the rules for dependents?
13 Individual Taxpayer Identification Number 3
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 (TAC) or Call your local IRS Taxpayer Assistance Center. For listings of your local IRS TACs or IRS authorized Acceptance Agents, go to www.irs.gov.
Overseas help can be obtained from the following IRS offices: Location London, England
Address United States Embassy 24 Grosvenor Square London W1K 6AH England United Kingdom
Telephone Number [44] (207) 894-0477
Paris, United States Embassy [33] (1) 4312-2555 France 2 Avenue Gabriel 75382 Paris Cedex 08, France Frankfurt, U.S. Consulate Frankfurt [49] (69) 7535-3823 Germany Geissener Str. 30 60435 Frankfurt am main, Germany. See www.irs.gov.
Persons outside the U.S. may call 1-267-941-1000 for assistance (this is not a toll-free call).
Important INFORMATION to Note:
1. A passport is a stand alone document for proof of your “identity” and “foreign status” only. If you submit an original valid passport (or copy certified by the issuing agency), you do not need to submit a combination of 4 Individual Taxpayer Identification Number
at least two or more other current documents from the Table on Page 22. However, any supplemental documentation to prove “Exception” criteria, must always be submitted along with your Form W-7 2. You may not e-file a tax return(s) using an ITIN in the year in which it is received. If you apply for and receive an ITIN this year, you may not e-file any tax return using that ITIN (including prior year returns) until next year. (See Page 10 for additional information on e-filing). 3. Rental income distributions that are subject to federal tax withholding/and or reporting have been added to Exception 1(d). 4. The entry date in the U.S. (Line 6d, Form W-7) must contain the complete date on which you entered the United States for the purpose for which you are requesting an ITIN. The date should be entered in month/day/year format (mm/dd/yyyy). If you have not entered the U.S. enter “Never entered the United States” on this line. 5. Copies of a passport must include the U.S. visa pages if a visa is required for your Form W-7 application. (For example if you check reason box (f) or (g) on Form W-7, make sure to include a copy of the visa). 6. Beginning in 2016, the IRS will deactivate an ITIN that has been not been used on at least one tax return in the past five years.
REMINDERS:
1. All documents must be original documents or copies certified by the issuing agency. 2. Apply using the most current Form 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. All subsequent notices and correspondence will be sent to you in the language of the original Form W-7/W-7(SP) that you submit to IRS. 3. All ITIN applications (including those submitted by Acceptance Agents) must have an original valid U.S. Federal income tax return attached to Form W-7. ITINs will not be assigned prior to the taxpayer filing a valid U.S. Federal income tax return (Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040X), to pay or claim withheld taxes unless an “exception” to the tax return filing requirement is met (see “Exceptions” later in this publication).
4. If an ITIN is being requested for a dependent under 14 years of age (18 if a student) then one of the supporting documents to prove “foreign status” and “identity” must be a Birth Certificate, unless a passport is submitted. 5. Supply original proof of identity and foreign status documents or copies certified by the issuing agency – there are only 13 acceptable documents (see the “Supporting Documentation Table” later in this Publication). The IRS will only accept original documents or copies certified by the issuing agency. If you will need your documentation for any purpose within 60 days of submitting your ITIN application, you may wish to apply in person at designated IRS TAC offices where your passports and National IDs (these are the only documents designated TAC offices are reviewing) will be reviewed and returned to you immediately. If your documents have not been returned after 60 days , or if your mailing address has changed since submitting your application, you may call 1-800-829-1040 (toll-free within the United States). Taxpayers overseas can contact one of the IRS offices listed in this publication or call 1-267941-1000 (not a toll -free number) for assistance. 6. F irst apply for a Social Security Number (SSN) if entering the U.S. with a green card or visa that permits you to obtain employment in the U.S. If the Social Security Administration (SSA) will not issue a SSN, a letter of denial must be obtained and attached to your Form W-7. This requirement applies if you are requesting an ITIN under an “exception”. Refer to “Exceptions” for additional information for students, researchers and professors and individuals receiving honoraria payments. 7. Submit All Powers of Attorney to the IRS in English. Any POA’s received in a foreign language will be considered invalid, unless accompanied by a certified English translation. 8. If you are a guardian or other legally responsible person, requesting an ITIN for your dependent under 18 years of age, (18 if a student), submit documentation along with Form W-7 to prove your relationship to the applicant. These documents can include adoption papers or court appointment papers showing legal guardianship. The dependent must be listed on the U.S. Federal income tax return that is attached to your Form W-7. 9. Mail Form W-7/W-7(SP), proof of identity documents and an original valid U.S. Federal income tax return to:
Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342 If you are using a private delivery service and need to provide a street address, send your Form W-7 package to: Internal Revenue Service ITIN Operations Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000 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. 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 assignment letter. An ITIN does not change your immigration status or grant 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”, “90” to “92” and “94” to “99” for the fourth and fifth digits and is formatted like a SSN (i.e. 9XX-7X-XXXX). 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 U.S. Federal income 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. Individual Taxpayer Identification Number 5
ITINs are issued regardless of immigration status because both resident and nonresident aliens may have United States Federal tax 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 change immigration status. An applicant must enter his/her ITIN in the space provided for the SSN when completing and filing a U.S. Federal income tax return (Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040X). Note: When applying for an ITIN for the purpose of filing a valid U.S. Federal income 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. ITIN applicants are not required to apply in person.
How do I know if I need 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 tax identification number to file a U.S. Federal 6 Individual Taxpayer Identification Number
income tax return, be claimed as a spouse or dependent on a U.S. tax return or furnish a tax identification number for any other Federal 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 U.S. Federal income tax return by attaching it to Form W-7/W-7(SP), there are exceptions to this requirement. (See “Exceptions”).
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 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”.
Examples of who needs an ITIN: 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. Federal income tax return or who is filing a U.S. tax return only to claim a refund.
A nonresident/resident alien individual not eligible for a SSN who elects to file a joint U.S. Federal income 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. Federal income 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. Federal income tax return, who is not eligible to obtain a SSN. A n alien individual eligible to be claimed as a dependent on a U.S. Federal income 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 Federal income 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 Federal income 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), whether you are attaching your U.S Federal income tax return or requesting an ITIN under one of the “exceptions”. 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 your nearest SSA Office. IMPORTANT NOTE: If you are filing for an extension of time to file a United States Federal 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 U.S. Federal income tax return and have met all other requirements.
When will my ITIN be deactivated? ITINs will be deactivated if not used on a federal income tax return for any year during a period of five consecutive years. The IRS will not deactivate an ITIN that has been used on at least one tax return in the past five years. To ease the burden on taxpayers and give their representatives and other stakeholders time to adjust, the IRS will not begin deactivating unused ITINs until 2016. This grace period will allow anyone with a valid ITIN, regardless of when it was issued, to still file a valid return during the upcoming tax-filing season. A taxpayer whose ITIN has been deactivated and needs to file a U.S. return can reapply using Form W-7. As with any ITIN application, original documents, such as passports, or copies of documents certified by the issuing agency must be submitted with the form.
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, or copy certified by the issuing agency of identity documents along with the “letter of denial” from the SSA (if applicable). 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: Internal Revenue Service ITIN Operations 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 basis. TACs are available to: Assist taxpayers in the preparation of the Form W-7/ W-7(SP). A nswer questions about Form W-7/W-7(SP). Review and/or validate your identity. Designated TAC offices will validate passports and National ID documents for primary, secondary and dependents in person. Individual Taxpayer Identification Number 7
Forward your Form W-7/W-7(SP), and accompanying U.S. Federal income 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. 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 1-267-941-1000 (not a toll free number) for assistance. This number is not available for residents of the U.S. Reminder: Use the most current version of Form W-7 to avoid delays in processing or the application being returned to you.
Deceased Taxpayers
Beginning April 1, 2009, the IRS began processing Forms W-7, Application for IRS Individual Taxpayer Identification Number, for deceased taxpayers. When an ITIN is being requested, the word “Deceased” should be written across the top of the Form W-7. In addition to meeting all requirements in the Form W-7 instructions for obtaining an ITIN, additional documentation to substantiate the death of the individual must be provided pursuant to the chart below.
IF YOU ARE
THEN YOU MUST ATTACH
(a) The surviving • Form W-7 spouse filing an • US Federal income original or amended tax return joint return with your • Documentation substantiating deceased spouse “identity” and “foreign status” (b) The court • Form W-7 appointed executor • US Federal income or administrator tax return of the deceased’s • Documentation substantiating estate filing an “identity” and “foreign status” original tax return along with on behalf of the • A court certificate showing deceased your appointment (c) Not the surviving • Form W-7 spouse claiming a • US Federal income refund on a joint tax return return and there was • Documentation substantiating no executor or “identity” and “foreign status” administrator of the along with deceased’s estate • Form 1310 appointed • A copy of the Certificate of Death
If a Form W-7 is attached for a deceased taxpayer under 18 years of age, then one of the documents 8 Individual Taxpayer Identification Number
proving “identity” must be a birth certificate, unless a passport is submitted.
Where Can I get a Form W-7/W-7(SP)?
Forms can be obtained by: C alling 1-800-829-3676 within the continental United States only. Bulk quantities may also be ordered through this number. U sing 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 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613
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 dependent under the age of 18, 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). General information for the completion of Form W-7/W7(SP) begins on Page 13.
Where do I attach my Form W-7/W-7(SP)? If you are required to file a 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.
Where do I file my Form W-7/W-7(SP)?
By Mail: Mail your completed application, your original U.S. Federal income tax return and any other substantiating or supporting identification documents listed on the Supporting Documentation Table to: Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342 If you are using a private delivery service send your Form W-7 package to: Internal Revenue Service ITIN Operations Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000 CAUTION: Do not use the mailing address in the instructions for your U.S. Federal income 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(TAC) in the United States and most IRS offices abroad. Participating IRS TACs will only certify passports and national identification cards that are original documents or copies certified by the issuing agency. These documents are returned to you on site. Any other types of documents presented at TACs are forwarded with the complete 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.
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 authorized to verify the applicant’s claim of “identity” and “foreign status”, by reviewing supporting documentation and verifying the authenticity, accuracy and completeness of the documents for primary and secondary taxpayers. They will submit Form W-7, U.S. federal income tax return and any supplemental documentation to the IRS on your behalf. Applications for dependents must be submitted with the original documents or copies certified by the issuing agency. In addition, once the ITIN is issued, the CAA receives your 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 U.S. 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.
Individual Taxpayer Identification Number 9
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 six weeks (8 to 10 weeks if requested during peak tax time (January 15 through April 30) or from abroad). 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 1-267-9411000 (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.
Can I e-file a tax return with an ITIN? Yes, however, you can only e-file a tax return using an ITIN in the calendar year following the year in which you receive it. For example, if you apply for and receive an ITIN this year, you may not e-file any tax return (including prior year returns) using that ITIN, until next year. Due to IRS e-file limitations on prior year tax returns, in January 2013 you may only e-file tax returns for years 2012 and 2011.
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 What are the documentation requirements when applying for an ITIN? The Form W-7 Application must be accompanied by the following documentation when applying for an ITIN: 1. Your original valid U.S. Federal income tax return for which the ITIN is needed along with the letter of 10 Individual Taxpayer Identification Number
denial from the SSA (if applicable). However if one of the exceptions to the tax return filing requirement applies, you must also attach the documentation that is required to support that exception. 2. The original documents or copies of documents certified by the issuing agency 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 on the document you submit, must be the same as lines 1a, 4 and 6a of the Form W-7/W-7(SP). Note: IRS will mail your original documents (passport, etc.) back to you at the mailing address you entered on your Form W-7. If you plan to move, ensure that you use a mailing address where you will be able to receive your mail. By visiting a designated IRS TAC office to apply for an ITIN, an IRS employee can review your passport and National ID and return it to you immediately. This alleviates any long delays waiting for your original documentation (passports, etc.) to be returned to you by mail. Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return delivery of their documents. 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 3. Be a copy of an original document if you do any of the following: Have the copies certified by the issuing agency of the original record. O fficers at U.S. Embassies and Consulates overseas may provide notarial and authentication services. Contact the Consular Section, American Citizens Services of the U.S. embassy or consulate in advance to determine the hours of operation for these services. 4. Notarized copies are acceptable for these situations ONLY: Reason code “a” and “h” are both checked and no tax return is attached and claiming a Tax Treaty Benefit. Military spouses and military dependents without
an SSN who need an ITIN. (Military spouses use box “e” on Form W-7 and dependents use box “d”). Exceptions to the new documentation requirements will be made for military family members satisfying the documentation requirements by providing a copy of the spouse or parent’s U.S. military identification, or applying from an overseas APO/FPO address. Reason code “d” is checked with an FPO/APO address or military ID only. Reason code “e” is checked with an FPO/APO address or military ID only. Note: Documents must be notarized by 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 who will attach an Apostille to the document. The Apostille must remain attached to the document. 5. 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. P assports 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 are valid only for dependents under the age of 14 (or under 18 years of age if a student). School records will be considered current if they are for a school term that ended within 12 months of the date of the Form W-7 application. For example, for a January 2015 application, the school term must have ended January 2014 or later. Acceptable documents include report cards, transcripts or provider letters issued by the school and signed and stamped by a school official. The school record must contain the student's name, course work with grades (unless under age 6), date of grading periods (unless under age 6), school name and address. Medical records are valid only for dependents under the age of 6. Medical records will be considered current if the date displayed on the medical record is not more than one (1) year from the date of last immunization or provider letter. The only acceptable medical record is a shot or immunization record which documents the
patient's name and chronological dates of the patient's medical history and care. The record must contain the child's name, date of birth, and verifiable address. It must also document the name, address and phone number of the doctor, hospital, or clinic where the last treatment was administered. If this information is not included on the medical record you must provide a dated letter on official letterhead from the federal authority, physician, hospital or clinic who administered the latest care of the child. If a date of entry is required for the applicant on Form W-7 Line 6d, the medical record must be from a U.S. facility. “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. Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return delivery of their documents. The IRS will then return the documents in the envelope provided by the applicant.
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. NOTE: Copies of a passport must include the U.S. visa pages if a visa is required for your Form W-7 application. 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. If you are requesting an ITIN as a “dependent”, documentation to prove “foreign status” and “identity” must include a civil “Birth Certificate”, unless a Passport is submitted. NOTE: If you submit copies of original documents that display Individual Taxpayer Identification Number 11
information on both sides (front and back), the copy that is submitted must also show the information from both sides of the document. 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 6 years of age; 13. School Records (dependent’s only - under 14 years of age; under 18 years of age if a student) * (*may be used to establish foreign status only if documents are foreign.) Note: You may subsequently 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/W7(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 persons 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 when a U.S. Federal income tax return is attached or when an exception is being claimed. Student and Exchange Visitor Program (SEVP) approved institutions for nonresident alien students and exchange visitors and their 12 Individual Taxpayer Identification Number
dependents classified under section 101(a)(15)(F), (M) or (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a)(15)(F), (M) or (J)} A certification letter is required for each Form W-7 application: primary, associated secondary (spouse) and dependent(s). (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 U.S. Federal 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 five exceptions listed below apply to you, you will not need to attach a 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. Federal income tax return with Form W-7/W7(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/W7(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. A letter or signed statement from your bank, financial institution or withholding agent must be attached.
Exception 3. Third 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 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 F-1, 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. Student and Exchange Visitor Program (SEVP) approved institutions for non-resident alien students and exchange visitors, their spouses and dependents classified under section 101(a)(15)(F), (M) or (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a) (15)(F), (M) or (J)} A certification letter is required for each Form W-7 application: primary, associated secondary (spouse) and dependent(s). 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 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. Exception 5. TD-9363. This exception may apply if you have an IRS reporting requirement under Treasury Decision 9363 and are submitting Form W-7, Form 13350, and supplemental documentation. See the Exception Tables for information on the requirements for claiming Exception 5.
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 States-India tax treaty. See publication 501 (Exemptions, Standard Deduction and Filing Information), for additional information and to determine who may qualify as a dependent. The dependent for which the Form W-7 is being submitted must be listed on the attached U.S. Federal income tax return. Note: If your request for an Adoption Taxpayer Identification Number (ATIN) has been denied your dependent may be eligible for an ITIN. If you live abroad and are requesting an ITIN for a foreign child who has been adopted or legally placed in your home pending adoption, remember to include a copy of the legal documents evidencing your relationship to the child. Individual Taxpayer Identification Number 13
EMPLOYMENT ISSUES Are ITINs valid for work purposes? 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.
Which aliens are eligible to receive Social Security Numbers? 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 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.socialsecurity.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 appropriate office of the foreign students’ 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).
GENERAL INFORMATION FOR COMPLETION OF FORM W-7/W-7(SP) Line by Line Instructions for Completing Form W-7/W-7(SP). 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, wait until you have received correspondence from the IRS requesting the documentation or information and send it with your reply.
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. 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.
14 Individual Taxpayer Identification Number
IF
THEN
IRS Individual Box “a” or Box “f” is checked and a taxApplication treaty The for “treaty country” and “treaty article number” must be entered in Form W-7 Taxpayer Identification Number benefit is being claimed the space provided under box h. OMB No. 1545-0074 (Rev. January 2006) Department of the Treasury
Internal Revenue Service Box “d” or “e” is checked
See instructions. For use by individuals who are not U.S. citizens or permanent residents. The full name and SSN or ITIN of the U.S.
person who is the citizen/
resident alien must be present in the space provided. FOR IRS USE ONLY An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
Box “h” is checked Before you begin:
The information describing in detail the reason that the ITIN is being
requested must be present in the space provided • Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN). • Getting an ITIN does not change your immigration status or your right to work in the United States
and does not make you eligible for the earned income credit. Box “f” or “g” is checked A copy of the individual’s visa must be attached unless they are entering the U.S. from Canada, Bermuda, Bahamas, Cayman Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions). Islands or Turks and Caicos Islands. Application for IRS Individual a W-7 Nonresident alien required to obtain ITIN to claim tax treaty benefit Form Taxpayer Identification Number OMB No. 1545-0074 (Rev. January 2006) Nonresident alien filing a U.S. tax return b See instructions. Department of the Treasury Note: “Exhibits” at the end of this publication for examples of completed Forms W-7 U.S. resident alien (based on days present in the United States) filing a U.S. tax return c See For use by individuals who are not U.S. citizens or permanent residents. Application for IRS Individual Internal Revenue Service Form W-7 d ✔ Dependent of U.S. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) Taxpayer Identification Number FOR IRS USE ONLY OMB No. 1545-0074 An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only. Line 1 – Name: (Rev. January 2006) e Spouse of U.S. citizen/resident alien John Doe SSN: 123-45-XXXX See instructions. Department of the Treasury f Nonresident alien student, professor, or researcher filing a U.S. tax return L.1a. Enter your legal name as it appears on your documents. This entry should reflect your name as it will appear For use by individuals who are not U.S. citizens or permanent residents. Internal Revenue Service Before you begin: g United Dependent/spouse of a nonresident alien holding a U.S. visa on a States Federal income tax return. Caution: Your ITIN will be established using this name. If you do not • Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN). FOR IRS USE ONLY An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only. h • Getting an ITIN does not change your immigration status or your right to work in the United States use this Other (see instructions) name on your tax return, the processing of the tax return may be delayed until discrepancies are resolved. Additional information for a and f: Enter treaty country and treaty article number
and does not make you eligible for the earned income credit. Before you begin: 1a First name Middle name Last name •Name Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN). Mary Jane Doe Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, (see instructions) • Getting an ITIN does not change your immigration status or your right to work in the United States
1b First name Middle name Last name c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions). and does not make you eligible for the earned income credit. Name at birth if different a Nonresident alien required to obtain ITIN to claim tax treaty benefit Mary Jane
Smith
2 Street address, apartment number, or rural route number. If you have a P.O. box, see page 4. If you check box b, Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: Nonresident alien filing a U.S. tax return b Applicant’s L.1b. IfU.S. resident alien (based on days present in the United States) filing a U.S. tax return an entry is present, must reflect the applicants’ name as it appears on their birth certificate. c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions). 1234 itMarket Street Apt. 1AAA c mailing address City or town, state or province, and country. Include ZIP code or postal code where appropriate.
a ✔are Nonresident alien required to obtain ITIN to claim tax treaty benefit d Dependent of U.S. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) If you applying for an ITIN as a spouse or dependent of a U.S. citizen or resident alien, the full name of that person Nonresident alien filing a U.S. tax return b Philadelphia, PAentered 19104 e is the Spouse of U.S. citizen/resident alien John SSN: 123-45-XXXX who citizen/resident alien must be inDoe the space provided next to reason box (d) or (e). Do not use a P.O. box number. Street address, apartment number, or rural route number. 3 U.S. resident alien (based on days present in the United States) filing a U.S. tax return Foreign fc Nonresident alien student, professor, or researcher filing a U.S. tax return address d Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) 120 White House Way g ✔ Dependent of U.S. citizen/resident alien Dependent/spouse of a nonresident alien holding a U.S. visa
(if different from City or town, state or province, and country. Include ZIP code or postal code where appropriate. e Spouse of U.S. citizen/resident alien John Doe SSN: 123-45-XXXX Other (see instructions) h above) (see instructions) Additional information for a and f: Enter treaty country Southgate, Sheffield S72 1HF Englandand treaty article number f Nonresident alien student, professor, or researcher filing a U.S. tax return Date of birth (month / day / year) Country of birth City and state or province (optional) 4 Mailing 1a First name Middle name Last name Birth 5 Line Applicant’s Address: g 2 -Dependent/spouse of a nonresident alien holding a U.S. visa
Male Name Mary Jane Doe Female / 07 / 19XX information ✔ Other (see instructions) h 07 Italy Venice (see instructions) If a mailing address isCountry(ies) of citizenship used that is different from the address where the applicant normally resides (Line 3), then the 6a First name 6b Foreign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, and expiration date Additional information for a and treaty article number and f: Enter treaty country 1b Middle name Last name Name at birth if Other must include address the street, city/town, province (ifMiddle name any), state/country and postal code. 1a First name United Kingdom XXXXXXXXXX J-1zip/foreign No.Last name 11111111 06/13/2008 different
information Name
(see instructions)
Applicant’s Name at birth if mailing address different
Mary
Jane
Smith
Mary Jane Doe Identification document(s) submitted (see instructions) 26d Street address, apartment number, or rural route number. If you have a P.O. box, see page 4. 1b First name Middle name Last name Driver’s license/State I.D. USCIS documentation Other ✔ Passport 1234 Market Street Apt. 1AAA
Entry date in U.S. 02 / 14 /2005 Issued by: Austria No.: XXXXXXXXX City or town, state or province, and country. Include ZIP code or postal code where appropriate. Mary Jane Exp. date: 10 / 04 /2008Smith 26e Street address, apartment number, or rural route number. If you have a P.O. box, see page 4. Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? Philadelphia, PA 19104 Applicant’s Do not use a P.O. box number. 3 Street address, apartment number, or rural route number. 1234 Market Street Apt. 1AAA No/Do not know. Skip line 6f. Foreign mailing address Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). City or town, state or province, and country. Include ZIP code or postal code where appropriate. Note: Do not use a P.O. Box or an “in care of” (c/o) address instead of a street address if you are entering just a ✔ Yes. address 120 White House Way (if different from 9XX-28-XXXX City or town, state or province, and country. Include ZIP code or postal code where appropriate. “country name” on6fLine 3. Philadelphia, PA 19104 Enter: TIN or EIN and above) Name under which it was issued Do not use a P.O. box number. 3 Street address, apartment number, or rural route number. Mary1HF J. Smith Foreign (see instructions) Southgate, Sheffield S72 England Individual Taxpayer Identification Number 15 address Name of college/university or company (see instructions) Country of birth City and state or province (optional) 5 46g Date of birth (month / day / year) 120 White House Way Birth Male (if different from City and state Length of stay City or town, state or province, and country. Include ZIP code or postal code where appropriate. / 07 / 19XX information ✔ Female 07 Italy Venice above) Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including (see instructions)
e
Spouse of U.S. citizen/resident alien
John Doe SSN: 123-45-XXXX
and notyou make youfile eligible the earned income c, d, does e, or g, must a tax for return with Form W-7credit. unless you meet one of the exceptions (see instructions).
f USE Nonresident alien student, professor, or researcher filing a U.S. tax return FOR IRS ONLY
y.
a
W-7
m. esJanuary 2006)
Nonresident alien required to obtain ITIN to claim tax treaty benefit
g Dependent/spouse of a nonresident alien holding a U.S. visa Reason you alien are filing submitting Form W-7. Read the instructions for the box you check. Caution: If you c Nonresident a U.S. tax return bh Other (see instructions) c, d, e,Foreign or g, you must file apresent tax return withStates) Form you meet one of the exceptions (see Line –Additional information for a Address: resident alien (based on days infor the United filingW-7 a U.S.unless tax return c 3 U.S. Application IRS Individual f: Enter treaty country and treaty article number and
First name Last name da Dependent of1a U.S. citizen/resident alien Enter andMiddle name SSN/ITIN of U.S. citizen/resident alien (see instructions) Nonresident alien required to obtain ITINname toincluding claim taxNumber treaty benefit Enter foreign address (non-U.S.) street, city/town, province (if any), country and foreign Taxpayer Identification Nameyour completeMary OMB No. 1545-0074 Jane Doe eb Spouse of U.S. citizen/resident alien John Doe SSN: 123-45-6789 Nonresident alien filing a U.S. tax return (see instructions) postal code, in the country where you permanently or normally reside outside of the U.S.* If treaty benefits are being See instructions. rtment of the Treasury f ✔ Nonresident alien First name Middle name Last name student, professor, or researcher filing a U.S. tax return For1buse byusually individuals who citizens orStates) permanent residents. Name at birth if U.S. resident alien (based onaddress daysare present in the United a U.S. return c al Revenue Service claimed, this address is the innot theU.S. treaty country. If youfiling do not havetax a permanent residence, due to g Dependent/spouse of a nonresident alien holding a U.S. visaJane different Mary Smith d Dependent of U.S. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) k. Caution: If you check box b, relocation to the U.S., enter only the “name” of the foreign country where you last resided **. FOR IRS USE ONLY 2 Street address, apartment number, or rural route number. If you have a P.O. box, see page 4. Other (see instructions) h IRS individual taxpayer identification number (ITIN) is for federal tax purposes only. Applicant’s e exceptionsDo (see instructions). information for Market abox f: Enter treaty country and treaty article number and or enotAdditional Spouse of U.S. citizen/resident alien John Doe onSSN: 123-45-6789 enter a post office an “in care of” (c/o) address this line. If you do your application may be 1234 Street Apt. 1AAA mailing address 1a First Middle name Last name ore you begin: f ✔ Nonresident City or town, state or province, and country. Include ZIP code or postal code where appropriate. alienname student, professor, or researcher filing a U.S. tax return rejected. Name Jane Doe Application for have, IRSMary Individual (see instructions) Philadelphia, 19104 gform a nonresident alien holding a U.S. visa number (SSN). o not submit this ifDependent/spouse you or are of eligible to PA obtain, a U.S. social security
1b First name
Do not use a P.O. box number. 3 Street address, apartment number, or rural route number. Foreign Name at birth if (see Taxpayer Identification Number Other instructions) etting an ITIN does change your immigration status or your right to work in the United States h not OMB No. 1545-0074 different Mary Jane Smith address 120 White House Waytreaty country does not make you eligible for the earned income credit. See instructions. Additional information for a f: Enter and treaty article number and en (see instructions) address, apartment number, or rural route number. If you have a P.O. box, see page 4. 2 Street (if different from City or town, state or province, and country. Include ZIP code or postal code where appropriate. r use by individuals who are not U.S. citizens or permanent residents. above) Applicant’s 1a First name Middle name Last name 1234 Market Street Apt. (see instructions) Name Southgate, S721AAA 1HF ason you aremailing submitting W-7. ReadSheffield the instructions for the England box you check. Caution: If youDoe check box b, address Form Mary Jane City or town, state or province, and country. Include ZIP code or postal code where appropriate. FOR IRS USE ONLY ntification (ITIN) only. Date of birth (month / day / year) Country of birth 4 federal (see instructions) d, e, or g, number you must file isa for tax return tax withpurposes Form W-7 unless you meetCity and state or province (optional) one of the exceptions 5(see Male instructions). *Birth 1b / First name Middle name Last name Philadelphia, PA 19104 Female / 19XX information ✔ 07 07 Italy Venice Name at birthtoif obtain Nonresident Foreign alien required ITIN to claim tax treaty benefit address, apartment number, or rural route number. Do not use a P.O. box number. 36a Street Country(ies) of citizenship 6b Foreign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, and expiration date different Mary Jane Smith Otherfiling a U.S. tax return address Nonresident alien ave, or are eligible to obtain, a U.S. social security number (SSN). United Kingdom XXXXXXXXXX J-1 If No. 11111111 06/13/2008 address, apartment number, or rural route number. you have a P.O. box, see page 4. 2 Street cle number information (if different from or town, in state province,States) and country. or postal code where appropriate. U.S. resident alien (based on right days present theorUnited United filingInclude a U.S.ZIP taxcode return 6d City Identification document(s) submitted (see instructions) Applicant’s above) your immigration status or your to work in the States Last name 1234 Market Street Apt. 1AAA instructions) Passport Enter name Driver’s license/State I.D. USCIS documentation Other mailing address England he earned income credit. Dependent of(see U.S. citizen/resident alien and SSN/ITIN of U.S. citizen/resident alien (see instructions) ✔ or town, province, and country. Include ZIP code or postal code5 where appropriate. Doe 4 Date ofCity birth (month / daystate / year) orCountry of birth City and state or province (optional) Birth Male No.: Exp. date: 10 / 04 /2008 Entry date in U.S. / 14 /2005 Issued by: 02 Austria XXXXXXXXX Spouse of U.S. citizen/resident alien John Doe SSN: 123-45-6789 ** Female / / information Last name ✔ 07 07 19XX Italy Venice Philadelphia, PA Caution: 19104 If you check box b, orm W-7. Read the instructions for the box you check.
Middle name
Last name
6e Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? Nonresident alien student, professor, orStreet researcher filing a U.S. tax return ✔ 6a Country(ies) citizenship Foreign tax I.D. or number any) number. 6c Type Do of U.S. visause (if any), number, andnumber. expiration date not a P.O. box address, apartment number, rural(if(see route 3 No/Do not know. Skip line 6f. Line 4 – Birth ax return with Form W-7Information: unless you ofmeet one of6bthe exceptions instructions). Foreign Smith Other Dependent/spouse of a nonresident alien holding a U.S. visa XXXXXXXXXX United Kingdom J-1 No. 11111111 06/13/2008
Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). ✔in address x, see ITIN pageto4.claim information Enter date of birth month/day/year format (i.e. July 7, 19xx would be entered as 07/07/19xx) and your country obtain taxyour treaty benefit Identification document(s) submitted (see instructions) Other (see instructions) (ifbirth. different from 6d 9XX-28-XXXX Enter: TIN or EIN and To 6f provide Citythe or town, state or province, andYou country. Include ZIP code or postal codeyou where appropriate. of If available, city and state or province. mustand identify the country in which were born. tax Additional return Passport Driver’s license/State I.D. USCIS documentation above) for a and f: Name under which it was issued information Enter treaty country treaty article number Other ✔ Mary J. Smith eligible forStates) an ITIN, yourby: birth country mustMiddle be recognized asExp. a foreign country2008 by the U.S. Department of State. here (see instructions) daysappropriate. present inbe the United filing U.S. tax return No.: XXXXXXXXX date: 10 / 04 /Last Entry date in U.S. 02 / 14 /2005 IssuedaEngland Austria 1a First name name name 6g Name of college/university or company (see instructions) me 4 of Date of citizen/resident birth received (month /a day /temporary year)(seeCountry of birth number (TIN) orDoe City andidentification state or province (optional) 5 Birth dent alien Enter name and SSN/ITIN U.S. alien instructions) you previously U.S. taxpayer identification employer number (EIN)? 6e Have Mary Jane City and state Length of stay instructions) x number. / of know. information No/Do lineMiddle 6f. ✔ t alien 07 not 07 19XX Italy agent) declare that I have Venice John Doe 123-45-6789 Under penalties perjury, Skip I / (applicant/delegate/acceptance examined 1b First name SSN: name Last name this application, including Complete line If more than one, listForeign on best a sheet andknowledge attach to(if this form (see me at birth if accompanying documentation and statements, and the of my and belief, it 6c is instructions). true, correct, and visa complete. I number, and Signfiling a U.S. tax ✔ 6aYes. Country(ies) of 6f. citizenship 6bto tax I.D. number any) Type of U.S. (if any), fessor, or researcher Mary return authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the rent Jane Smith Other Line 5 – Gender: 6fassignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying n 9XX-28-XXXX Enter: TIN or EIN Here umber. and here appropriate. United Kingdom XXXXXXXXXX J-1 No. 11111111 06 sident alien holding a Street U.S. visa address, apartment or rural number. you have a P.O. box, see page 4. 2information Name undernumber, which it was issuedrouteMary J. IfSmith Check the appropriate box for your gender. plicant’s 6d Identification document(s) submitted (see instructions) Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number 6g Name of college/university company (see instructions) Temple University 1234 Market Street Apt.or 1AAA ling address treaty 5 countryMale and treaty articlePennsylvania number d f: Enter vince (optional) Passport I.D. Length USCIS Other Cityorand of ( documentation ) Philadelphia, 4appropriate. years ✔state / / stay City or town, state province, and country.Driver’s Include license/State ZIP code or postal code where Middle name Last name Name of delegate, if applicable (type or print) Under penalties perjury, I (applicant/delegate/acceptance agent) Delegate’s relationship declare that have examined this application, including No.: Exp.I date: / 04 /2008 Entry date in U.S. 0 Issuedofby: 10Parent Austria XXXXXXXXX Female Court-appointed guardian Keep a copy for
✔
PAdocumentation 19104and accompanying SignPhiladelphia,
your records. Jane Doe Power of Attorney S. visa (if any), number, expiration date authorize the IRSyou to disclose my acceptance agent returns ortaxpayer return information necessary to resolve regarding the Do not use a P.O. box number. Street address, apartment number, ortorural routeanumber. 3 and previously received U.S. temporary identification number (TIN) matters or employer identification numb 6e Have eign Here Signature Date (month / day / year) assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer number. Line 6 – Other Information: Phone ( identifying ) Middle name Last name o. 11111111Acceptance 06/13/2008 No/Do not know. Skip line 6f. dress Fax ( ) / / / year) Signature Yes. (if delegate, see Date / day Phone L.6a. Country(ies) of Citizenship. Jane Smith fferent from Agent’s Complete line Include 6f. If instructions) more list on(month a sheet andappropriate. attach to number this form (see instructions). ✔ of applicant City or town, stateName and title (type or print) or province, and country. ZIPthan codeone, or postal code where EIN Name of company ve) ss, apartment number, or rural route number. If you in have a P.O. box, page 4. Use ONLY ( )where dual citizenship Enter the complete country name are asee citizen. Two (2) countries may be listed / / on Other TIN orwhich EIN you 9XX-28-XXXX 6f Enter: instructions) United Kingdom Delegate’s relationship NameName of delegate, if which applicable (type or print) with a slash applies. If two countries are listed, separate the countries (/). Enter the complete country name(s); do Parent Court-appointed guardian Keep Apt. a 02 copy for rket 1AAA under it was issued EntryStreet date in U.S. / / 8 14 2005 Mary Smith Date of birth (month / day / year) Country of birth City andtoJ. state or province (optional) Form 4 records. For Paperwork Reduction Act Notice, see page 4. Cat. No. 10229L W-7 (Rev. 1-2006) applicant th your Power of5AttorneyMale state or province, and country. Include ZIP code or postal code where appropriate. not abbreviate. University 6g Name of college/university or company Venice (see instructions) ployer identification number ormation 07 /(EIN)? 07 / Signature 19XX Italy Date (month / dayTemple / year) Phone ( ) ✔ Female phia, PA 19104 Acceptance City and state of Philadelphia, Pennsylvania 4 years 6a Country(ies) of citizenship 6b Foreign tax I.D. number (if any) 6c Type visa (ifLength any), expiration date Fax number, ( stay ) and / of U.S. / ss, apartment number, or rural route number. Do not use a P.O. box number. her Agent’s m (see instructions). EIN Name and title (type or print) Name of company Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this applicatio Italy XXXXXXXXXX J-1 No. 11111111 06/13/2008 Use ONLY ormation accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and Sign 6d Identificationand document(s) submitted instructions) authorize IRS to(see disclose to myappropriate. acceptance agent returns or return information necessary to resolve matters re state or province, and country. Include ZIP codethe or postal code where (Rev.taxpayer 1-2006) identifyin For Paperwork Reduction Act Notice, see page 4. Cat. No. 10229L Form W-7 Here assignment of my IRS individual number (ITIN), including anyOther previously assigned L.6b. Foreign Tax Identification Number. Passport Driver’s license/State I.D.taxpayer identification USCIS documentation ✔
statements, and to the best of myto applicant knowledge and belief, it is true, correct, and complete. I
rsity No.: Exp.see date: Entry(month date in U.S. / Phone Issued by: Austria If your country of residence hasXXXXXXXXX issued you a tax(if identification number, that number on line 6b. For if 10 / enter 04 /2008 02example, 14 /2005 Signature of state applicant delegate, instructions) Date / day / year) number onth / day / year) Country of birth City and or province (optional) 5 Insurance Male Number. 4 years you are a resident of Canada you would enter your Canadian Social number (EIN)? 6e Have you previously received a U.S. temporary taxpayer identification number Female / 19XX ( ) ✔ (TIN) or employer identification Italy including Venice / / examined this application, No/Do notnumber know.(ifSkip line 6f. of citizenship 6b Foreign tax I.D. any) 6c Type of U.S. visa (if any), number, and expiration date ef, it is true, correct, anda complete. I Delegate’s relationship Name of delegate, if applicable (type or print) Parent Court-ap Keep copy for Yes. Complete line 6f. If more than one, list on a sheet and attach to this formto(see instructions). ✔ sary to resolve matters regarding the applicant yourXXXXXXXXXX records. Kingdom J-1 No. 11111111 06/13/2008 Power of Attorne assigned taxpayer identifying number.or EIN 9XX-28-XXXX and 6f Enter: document(s) submitted (seeTIN instructions) Signature Date (month / day / year) Phone ( ) Name under which it was issued Mary J. Smith Acceptance ear) Phone number L.6c. Type of U.S. Driver’s license/State I.D. Visa USCIS documentation Other Fax ( ) / / ABC University Agent’s 6g Name of college/university or company (see Include instructions) Enter only U.S. nonimmigrant visa information. thedate USCIS classification, visa, and the expiration No.: Exp. date: / 04 Entry in U.S. /2005 10 02 / 14 number ustria EIN ( ) XXXXXXXXX Name and title (type/2008 or print) Nameofofthe company CityONLY and state Philadelphia, PA Length of stay 4 years Use
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
Power Attorney ot know. Skipof line 6f. Paperwork accompanying documentation and Notice, statements, to 4. the best of my knowledge Cat. and No. belief, it is true, correct, and complete. I Form Wgn For Reduction Act seeand page 10229L 16 Individual Taxpayer Identification Number authorize the IRS myattach acceptance or return information necessary to resolve matters regarding the mplete line 6f.( If more list to ondisclose a sheettoand to thisagent formreturns (see instructions). ear) Phone ) than one, re assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. ( ) EIN Fax 9XX-28-XXXX and
Individual resident alien student, professor, orApplication researcher filing afor U.S.IRS tax return box number. r. Do not use aofP.O. Taxpayer Identification Number endent/spouse a nonresident alien holding a U.S. visa OMB No. 1545-0074 2006) See instructions. er (see instructions) he Treasury date in month/day/year example, if you have a F-1 or visa thattreaty is numbered 11111111, and has an expiration For byformat. individuals who are not U.S. citizens permanent residents. Serviceinformation tional for awhere f:appropriate. Enter treaty For country and article number anduse code or postal code date of June 13, 2010, you would enter it asMiddle “F-1”, name “No.11111111”, “06/13/2010”. 1a First name Last name FOR IRS USE ONLY dividual taxpayer identification number (ITIN) is for federal tax purposes only. Individuals professor or researcher) mustDoe submit a passport evidencing a valid Marywho checked reason box “f” (student, Jane
ions)City and state or province (optional)
5 Male u begin: visa issued by the US Department of State. 1b First name Middle name
Last name
h if Venice ✔ Femalea U.S. social security number (SSN). ubmit this form if you have, or are eligible to obtain, Jane Smith if any) 6cMary Type of U.S. visa (if any), number, and expiration date n ITIN does not change your immigration status or your right to work in the United States address, apartment number, or rural route number. If you have a P.O. box, see page 4. 2 Street Xot make you eligible F-1 for No. 06/13/2010 the11111111 earned income credit.
1234 Market Street
Apt. 1AAA
dress City or town, state or province, country. Include ZIP or postal Note: Individuals in possession ofand anthe I-20/I-94 document(s) should attach a where copy Caution: toappropriate. their Form W-7.check box b, ou are submitting Form W-7. Read instructions forcode the box youcode check. If you USCIS documentation Other g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions). Philadelphia, PA 19104 Documents. p. date: L.6d./ Identification / Entry date in U.S. / / 10 04
2008
02 14
2005
apartment rural benefit route number. Do not use a P.O. box number. 3 Street address, resident alien to obtain ITIN to number, claim taxortreaty Checkrequired the orappropriate box. If the “other” fication number (TIN) employer identification number (EIN)?box is checked, then write-in the type of documentation in the space resident provided. alien filing aIfU.S. tax return the applicant presents a valid passport, then no other documents are necessary to prove “identity” and rom City or town, state present or province, and country. Include ZIPa code or postal code where appropriate. resident“foreign alien (based on days in the the United States) filing U.S. tax return status”. passport is only stand-alone document. If you do not have a passport, you must use the eet and attach to this form A (see instructions). ions) England endent ofdocuments U.S. citizen/resident alienthe Supporting Enter name Documentation and SSN/ITIN of U.S. citizen/resident (see instructions) listed under Table and you willalien be required to provide more than one Date document of birth (month / year) Country ofand birthand City and the stateexception or provinceof(optional) 4 citizen/resident 5 Male current to/ day verify your identity foreign status. With children under 14 years of age use of U.S. alien John Doe SSN: 123-45-6789 th / years on 18 of/ age if aresearcher student), at least one you present must contain a recent photograph. ✔ Female A birth 07 19XX Italy Venice resident (under alien07 student, professor, or filing a U.S. taxdocument return University ) Temple 6a Country(ies) of 6ba Foreign tax I.D. (if any) status” 6c Type of “identity” U.S. visa (if any), and expiration dateage certificate becitizenship onealien of the documents used to number prove “foreign and for anumber, dependent under the endent/spouse of a must nonresident holding U.S. visa Length of stayKingdom ia 4 years of 14. United XXXXXXXXXX J-1 No. 11111111 06/13/2008 er (see instructions) on gent) that Iforhave examined application, including 6d Identification document(s) submitted instructions) tionaldeclare information a and f: Enter this treaty country(see and treaty article number of my knowledge and belief, it is true, correct, and complete. I name 1a First name Middle Last nameOther Driver’s license/State I.D. USCIS documentation Passport ✔ necessary to resolve matters regarding the or return information Mary Jane Doe N), including anyIssued previously assigned taxpayer identifying number. No.: Exp. date: Entry date in U.S. 02 / 14 / 2009 by: XXXXXXXXX 10 / 04 / 2010 Austria ions) 1b First name Middle name Last name Have/ day you /previously receivednumber a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? h if Date 6e (month year) Phone Mary Smith No/DoIf not know. Skip line 6f.multipleJane REMINDER: you are submitting documents use only the information from one of those documents to ( ) /address, apartment number, or rural route number. Ifand youattach have atoP.O. page 4. 2 / Street Complete linethe 6f. information If more than one, list second on a sheet this box, form see (see instructions). ✔ Yes. complete Line 6d. Enter for the document on a separate sheet of paper and attach to Form Delegate’s1234 relationship Parent Court-appointed guardian Market Street Apt. 1AAA W-7/W-7(SP). 9XX-28-XXXX 6f Enter: TIN or EIN and dressto applicant of Attorney City orunder town, which state Power or province, and country. Include ZIP code or postal code where appropriate. Name it was issued Mary J. Smith the/ day name of thePhone State or Country or other issuer, the identification number (if any) appearing on the document(s), DateEnter (month / year) ) Philadelphia, PA( or 19104 Temple University 6g expiration Name of college/university company (see the date,apartment and the date on which youinstructions) entered the United States for the purpose for which you are requesting use a P.O. box number. address, number, or rural route number. Do notLength 3 / Street Fax ( ) / City and state of stay Philadelphia, Pennsylvania 4 years ITIN. The “entry date in U.S.” must contain the complete date on which you entered the United States (if applicable). EIN NameUnder of company penalties of perjury, I in(applicant/delegate/acceptance agent) declare 14, that2009 I have examined this application, includingIf you The date should be entered month/day/year format. (i.e. February would be entered as 02/14/2009). rom City or town, state or province, andon country. Include ZIPofcode or postal code whereit appropriate. accompanying documentation and “N/A” statements, andline. to the best my knowledge and belief, is to true, correct,a certified and complete. I have not entered the U.S. enter this You may subsequently be requested provide translation authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the ions) England of foreign language documents. No. 10229L Form W-7 (Rev. 1-2006) assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. City and state or province (optional) 5 4 Date of birth (month / day / year) Country of birth Male Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number L.6e/6f. Previous Temporary TIN or EIN. / / on ✔ Female 07 07 19XX Italy Venice If6ayou were everof issued a “Temporary Identification Number” (TIN or6c Identification Numberdate (EIN) Country(ies) citizenship 6b Foreign tax I.D. number (if any) Typeor U.S.Employer visa (if ( any), ) number, and expiration / ITIN) / of an
fromUnited IRS, check the “Yes” box, and enter the number on line 6f, along withNo. the name under which it was issued. If Delegate’s relationship Name of delegate, if applicable (type or print) Kingdom XXXXXXXXXX J-1 11111111 06/13/2008 Parent Court-appointed guardian more than one temporary number was issued or a temporary tonumber applicantand an EIN, attach a separate continuation sheet 6d Identification document(s) submitted (see instructions) Power of Attorney 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 Passport Driver’s license/State I.D. USCIS documentation Other Signature Date (month / day / year) Phone ( ) ✔ TIN or EIN, check the “No/Do not know” box. nce temporary Exp. date: 10 / 04 /2008 Entry date in U.S. 02 / 14 /2005 Issued by: Austria No.: XXXXXXXXX
yon for s.
Fax ( ) / / Name title (type or print) Name of company 6e Have youand previously received a U.S. temporary taxpayer identification number (TIN) or employer EIN identification number (EIN)? LY No/Do not know. Skip line 6f. Yes. Complete 6f.4.If more than one, list onCat. a sheet and attach to this form (see instructions). ✔Act ork Reduction Notice, see line page No. 10229L Form W-7 (Rev. 1-2006) 9XX-28-XXXX 6f Enter: TIN or EIN and Name under which it was issued Mary J. Smith
y for s.
6g Name of college/university or company (see instructions)
Temple University
A temporary TIN is aPhiladelphia, nine-digit numberPennsylvania issued by the IRS to persons who file a4return and make a payment without City and state Length of stay years providing a taxpayer identifying number. You would have been issued this number if you filed a U.S. Federal income Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including tax return anddocumentation did not have and a Social Security This TINandwillbelief, appear anycorrect, correspondence accompanying statements, andNumber. to the best of temporary my knowledge it ison true, and complete.the I IRS authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the sent you concerning that return. assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. Signature of applicant (if delegate, see instructions)
Date (month / day / year) /
Name of delegate, if applicable (type or print)
Phone number
( ) / Individual Taxpayer Identification Number 17
Delegate’s relationship to applicant
Parent Court-appointed guardian Power of Attorney
dress
fferent from ve) instructions)
th ormation
her ormation
gn re
Before begin: Cityyou or town, state or province, and country. Include ZIP code or postal code where appropriate. • DoUnited not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN). Kingdom An EIN is aannine-digit number (for example, 12-XXXXXXX) assigned by the IRS to businesses. ITIN does not/ year) change your immigration status orCity yourand right toorwork in the United States •4Getting Date of birth (month / day Country of birth state province (optional) 5 Male
and does /not make /you eligible for the earned income credit. ✔ Female L.6g. of college/university/or company – (must be completed only if reason box “f” is checked). 07Name 07 19XX Italy Venice
of citizenship Foreign tax I.D.the number (if of any) 6c Type ofinstitution (if any), number, expiration If6ayouCountry(ies) checked box “f”, you6b must provide name the educational and city and and state in date which Reason you reason are submitting Form W-7. Read the instructions for U.S. thevisa box youthe check. Caution: If you chec Italy XXXXXXXXXX J-1 you No. 11111111 it isd,located. You must also file indicate your lengthwith of stay. c, e, or g, you must a tax return Form W-7 unless meet one of the06/13/2008 exceptions (see inst Identification document(s) submitted (see for instructions) purposes, you must provide the name of the company with If6d temporarily the United States ayou are Nonresident alieninrequired to obtain ITIN tobusiness claim tax treaty benefit Passport Driver’s license/State USCIS documentation Other whom you are conducting your business andI.D. the city and state in which it is located. Also enter your length of stay alien filing a U.S. tax return b ✔Nonresident No.: XXXXXXXXX date: Entry date in U.S. 02 / 14 /2005 inc theIssued U.S. 10 /filing 04 a/2008 Austria U.S. by: resident alien (based on days present in theExp. United States) U.S. tax return Reason box you f:previously received a U.S. temporary identification (TIN)oforU.S. employer identificationalien number 6e d Have Dependent of U.S. citizen/resident alien taxpayer Enter name andnumber SSN/ITIN citizen/resident (see(EIN)? instructions) No/Do of not know. Skip line 6f.alien e Spouse U.S. citizen/resident John Doe SSN: 123-45-6789 Yes. Complete 6f. If more than one, list on a sheet attach to this form (see instructions). f ✔✔Nonresident alienline student, professor, or researcher filing aand U.S. tax return 6f TIN or EIN g Enter: Dependent/spouse of9XX-28-XXXX a nonresident alien holding a U.S. visa Line 6gOther under it was issued Mary J. Smith (seewhich instructions) h Name Additional information forora company country ABC University and treaty article number and f: Enter 6g Name of college/university (seetreaty instructions) First name Middle name Last name City and state 1a Length of stay 4 years Philadelphia, PA
and
Name
Mary Janethat I have examined this application, Doe including Under penalties of perjury, I (applicant/delegate/acceptance agent) declare (see instructions) accompanying documentation statements, and to the best of my Middle knowledge and belief, it is true, correct, Last and complete. I 1b First and name name name Name at birth authorize the ifIRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the different Mary Jane Smith assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. by route a certified English clearly address, apartment number, or rural number. If youtranslation. have a P.O. The box,POA see must page 4. 2 Street Who can sign the Form W-7/W-7(SP) if the applicant Signature of applicant (if delegate, see instructions) Date / day / year) Phone Applicant’s state(month the purpose for which it isnumber intended under the “tax
SIGNATURE
is a dependent under 1234 18 years of age? Street Market
Apt. 1AAA
mailing address matters” Refer to IRS web siteappropriate. at www.irs.gov ( the)code City town,of state province, and country. Include ZIP or postal where / section. / code If the applicant is under 18oryears ageorthe applicant, for additional information on Power of Attorney. Delegate’s relationship Name of delegate, if applicable (type or print) Parent Court-appointed guardian p a copy for Philadelphia, PAsign19104 their parent or court appointed guardian can if the to applicant r records. a P.O. box number. address, apartment number, or rural route number. Do not use 3 Street (if Power of Attorney Foreign child can not. The individual other than the applicant) Who can sign the Form W-7/W-7(SP) if the appliSignature Date (month / day / year) Phone ( address ) type or print his or her name in the space provided cant cannot sign their owncode name? ceptance (ifmust different from City or town, state indicates or province,their and country. Include ZIP code or postal where appropriate. Fax ( ) / / and check the appropriate box that above) ent’s If an applicant cannot sign EIN their name, then they must Name and title applicant. (type or print) Name of company (see instructions) England relationship to the If the individual is signing e ONLY example or a thumbprint, of birth (month / day Country ofsign birththeir mark, for City and stateanor"X" province (optional) 5 in 4 Date Birth Male as a court-appointed guardian, a copy of/ year) the courtthe presence of a witness. The witness signature is also✔ Fema / / information appointment papers the legal guardianship 07 19XX Italy Venice Form W-7 (Rev. 1-2006) Paperwork Reduction Act Notice, see showing page 4. 07 Cat. No. 10229L and must a witness. 6b Foreignrequired tax I.D. number (if any)be identified 6c Type as of U.S. visa (if any), number, and expir must be attached. 6a Country(ies) of citizenship Other United Kingdom XXXXXXXXXX J-1 No. 11111111 06/13 Adults other than a parent or court appointed guardian information 6d Identification document(s) submitted (seeMAILING instructions) THE APPLICATION can sign the Form W-7, only if a Form 2848, Power Driver’s license/State I.D. USCIS documentation Other ✔ Passport of Attorney and Declaration of Representative, has Where should I mail my application? Exp. date: 10 / 04 /2008 Entry date in U.S. 02 / 1 Issued by: Austria No.: XXXXXXXXX been signed by a parent or court-appointed guardian Mail your Form W-7/W-7(SP) to the following address: authorizing the individual toyou sign for the received applicant. previously a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN 6e Have Internal Revenue Service No/Do not know. Skip line 6f. ITIN Operations Who can sign the Form✔W-7/W-7(SP) the6f. applicant Yes. Completeifline If more than one, list on a sheet and attach to this form (see instructions). P.O. Box 149342 is a dependent 18 6f years of age or EIN older? 9XX-28-XXXX Enter: TIN or Austin, TX 78714-9342 Name it was issued If the applicant is 18 years ofunder age orwhich older, the applicant Mary J. Smith If you are using a private delivery service and need to can sign or appoint their of parent, court appointed 6g Name college/university or company (see instructions) Temple University provide a street address, sendofyour W-7 package guardian or other individual sign. The individual (if Pennsylvania City andtostate Length stay form Philadelphia, 4 years to: other than the applicant) must type printI his or her Under penalties of or perjury, (applicant/delegate/acceptance agent) declare that I have examined this application, in accompanying documentation and statements, and to the best ofInternal my knowledge andService belief, it is true, correct, and comp Sign Revenue name in the space provided, check the appropriate box authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regardi ITIN Operations that indicates theirassignment relationship applicant, and Here of myto IRSthe individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying num Mail Stop 6090-AUSC attach Form 2848 (Power of Attorney and Declaration of Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number 3651 S. Interregional, HWY 35 Representative) signed by the applicant. ( ) Austin, TX/ 78741-0000 / Note: All Powers of Attorney (POAs) submitted to the of delegate, if applicable (type or print) Keep a copy IRS must beforin English.Name Any POAs received in a foreign your records.
language will be considered invalid unless accompanied Signature
Acceptance Agent’s 18 Individual Taxpayer Identification Number Name and title (type or print) Use ONLY
Delegate’s relationship to applicant
Date (month / day / year) /
/
Name of company
Parent Court-appoint Power of Attorney
Phone ( Fax ( EIN
) )
ADDITIONAL INFORMATION Where can I go to get help with my ITIN application? You may call the IRS toll-free number at 1-800-8291040 (inside of the United States) for information about where to go to get help in completing your Form W-7/ W-7(SP) and U.S. Federal income tax return. International applicants may call 1-267-941-1000 (not a toll-free number) for assistance. (This number is not available for residents of the U.S.) You may visit or make an appointment to visit designated* IRS Taxpayer Assistance Center (TAC), where IRS personnel are available to: A ssist 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 passport and National ID documents ; Help you respond to an IRS notice regarding your application for an ITIN; and F o r w a r d y o u r F o r m W - 7 / W - 7 ( S P ) , a n d accompanying U.S. Federal income 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 overseas IRS TAC office, make sure to call or check their web site first to determine their office hours. 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: IRS National Distribution Center 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613 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. I nside 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. O utside the United States only, you may call 1-267-941-1000 (not a toll free number), or any of the overseas offices listed in the beginning of this publication.
FREQUENTLY ASKED QUESTIONS AND ANSWERS What are the documentation requirements when applying for an ITIN? 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 separate documents in order to validate identity and foreign status (one being a civil birth certificate for a dependent under 14 years of age (18 if a student)). 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.
Individual Taxpayer Identification Number 19
Does the “National Identity” card include the “Mexican Matricula” card as acceptable identification for applying for an ITIN?
What steps do I have to take when I have an ITIN and become eligible for a Social Security Number?
The Matricula card is an acceptable form of identification when applying for an ITIN. You may only send in photocopies of original documentation that has been certified by the issuing agency.
Make proper application for a SSN and upon receipt advise the IRS in writing of your new SSN. Your correspondence should be sent to the address listed for filing your U.S. Federal income tax return. 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 are the rules of the Earned Income Tax Credit (EITC) as they relate to an ITIN?
What do I do if I think I once had a SSN, but I’m not sure?
Can I send in a photocopy of my documentation?
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, Marital Status – “Married Persons Living Apart”). What are the rules for the Child Tax Credit/Additional Child Tax Credit (CTC) as they relate to an ITIN? Although your child may be able to obtain an ITIN for purposes of being claimed as a dependent on your U.S. Federal income tax return, your child must be a U.S. citizen, U.S. national or U.S. resident to be considered a “qualifying child” for purposes of the Child Tax Credit. Refer to IRS Publication 972 (Child Tax Credit) for additional information.
Can an ITIN be used to file a delinquent or amended return for prior years? 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 U.S. Federal income 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 U.S. Federal income tax return? ITINs will be accepted for dependents on current and delinquent returns. Dependents can be claimed only when the dependency tests are met. 20 Individual Taxpayer Identification Number
Check with the SSA before applying for an ITIN. The SSA website is located at http://www.socialsecurity.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 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 if you have been invited to the United States for a specific presentation and will be receiving an honoraria payment.
What do I do if I think I once had an IRS temporary number? 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 address listed for filing your U.S. Federal income tax return. 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.
Individual Taxpayer Identification Number 21
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 applicant’s 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
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, X photograph, address, date of birth and expiration date)
X
United States State Identification Card
X
Foreign Voter’s Registration Card
X
X
Civil Birth Certificate
X *
X
Medical Records (valid for dependents only - under 6 years of X * age)
X
School Records (valid for dependents only - under 14 years of age (under 18 years of age if a student.))
X
PASSPORT (the only stand-alone document)
* May be used to establish foreign status only if documents are foreign.
22 Individual Taxpayer Identification Number
X *
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 Schedule K-1, Partner’s share of income, Credits, Deductions, etc. NOTE: Federal Tax Withholding and/or IRS 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 U.S. or foreign partnership that invests in the U.S. and who own assets that generate income subject to IRS information reporting and/or Federal tax withholding requirements; or
1(a) To support Exception 1(a), submit a copy of the portion of the partnership or LLC 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 a signed letter from the Bank on their official letterhead, displaying your name and 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 withholding of Federal income tax; or 1(d) Individuals who are receiving distributions during the current year of income such as pensions, annuities,rental income, 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/or reporting requirements.
1(c) To support Exception 1(c), submit a signed letter from the Bank on their official letterhead, displaying your name and 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) 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 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 IRS reporting requirements. Self-generated income statements will only be accepted with a copy of the contract or a letter with a post-marked envelope addressed from the withholding agent. Individual Taxpayer Identification Number 23
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: Form 1042-S, Foreign Person’s United States Source Income Subject to Withholding NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year. 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
Documentation to be submitted by individuals who are eligible to claim Exception 2(a).
A letter of employment from the payer of 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.
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). * 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 stating the purpose of the visit and that the individual will be receiving payment in the form of an honoraria will suffice.
2b. Scholarships, Persons who are eligible to Claim Fellowships and Grants. Exception 2(b) include: 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, or any other individual)
and Who will be submitting Form
W-8BEN to the withholding agent.
24 Individual Taxpayer Identification Number
Documentation to be submitted by individuals who are eligible to claim 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: A copy of your passport showing a valid Visa issued by the US Department of State. 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);
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. (continued) NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year. 2b. Scholarships, Fellowships and Grants. (continued)
Persons who are eligible to Claim Exception 2(b) include:
The Student and Exchange Visitor Program (SEVP) approved institutions for non-resident alien students and exchange visitors, their spouses and dependents classified under section 101(a)(15)(F), (M) or (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a)(15)(F), (M) or (J)} A certification letter is required for each Form W-7 application: primary, associated secondary (spouse) and dependent(s).
A letter from the Social Security Administration
(SSA)*, stating that the individual is ineligible to receive a Social Security Number.
Claiming the Benefits of a Tax Treaty
2(b) Scholarships, Fellowships and Grants from Student and Exchange Visitor Program (SEVP) approved colleges/universities/ institutions
Documentation to be submitted by individuals who are eligible to claim Exception 2(b).
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. This applies whether a U.S. Federal income tax return is attached to Form W-7 or Exception 2 is being claimed. Claiming tax treaty benefits, exempt or subject to reduced rate of tax And Who wiIl be submitting Form W-8 BEN to the withholding agent.
Certification letter for supporting identification documents. The certification letter must: Be on original, official college, university or institution letterhead with a verifiable address Provide applicant’s full name and Student Exchange Visitor’s Information Include the Information System (SEVIS) number Certify the applicant’s registration in the SEVIS program Certify that the student presented an unexpired passport, visa or other identification documents for review List the identification documents provided to verify identity and foreign status Be signed and dated by a SEVIS official, Principal Designated School Official (PDSO), Designated School Official (DSO), Responsible Officer (RO) or Alternate Responsible Officer (ARO) of a certified school exchange program with a verifiable contact telephone number You must also:
Attach copies of documents used to verify the
applicant’s identity and foreign status from the approved list of documents as presented in the Form W-7 instructions (passport must include copy of valid visa issued by U.S. Department of State)
Individual Taxpayer Identification Number 25
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. (continued) NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year. Attach a copy of DS-2019, Certificate of Eligibility for Exchange Visitor Status (J-1 status) and/or copy of the I-20, Certificate of Eligibility for Non-Immigrant Student Status
Include the treaty country and article number that supports the claim to a tax treaty benefit on Form W-7
Include a letter from DSO or RO stating that the
applicant will not be securing employment in the U.S. or receiving any type of income from personal services
Note: Students on F-1, J-1 or M-1 visa will not have to apply for a SSN. They are permitted to provide a letter from their DSO or RO stating that they will not be securing employment in the U.S. See example of a SEVP certification letter from a SEVP institution. This letter may include statements from the DSO/RO stating applicant will not be securing employment in the U.S. The letter from the DSO may also include SSA denial or honoraria information.
2c. Scholarships, Fellowships and Grants. No Tax Treaty Benefits
Persons who are eligible to Claim Exception 2(c) include: 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 tax withholding requirements during the current year.
26 Individual Taxpayer Identification Number
Documentation must be submitted by individuals who are eligible to claim Exception 2(c) A letter or official notification from the Educational Institution (i.e. College or University) awarding the non-compensatory scholarship, fellowship, grant or A copy of a contract with a College, University or Educational institution, along with: A copy of your passport showing a valid visa issued by the US Department of State. 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 your 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.
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. (continued) NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year. 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. This applies whether a U.S. Federal income tax return is attached to Form W-7 or Exception 2 is being claimed.
2d. Gambling Income Claiming the Benefits of a Tax Treaty
Persons who are eligible to Claim Exception 2(d) include: 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
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.
Who will be utilizing the services of a gaming official acting as an IRS ITIN Acceptance Agent
Exception #3
Third Party Reporting of Mortgage Interest Information reporting and/or 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 1098, Mortgage Interest Statement. NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year. 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. Individual Taxpayer Identification Number 27
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 institutions) who will request an ITIN to enable them to file information reports that are required by law. Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, Form 8288A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests. Form 8288B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests. NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year. Exception 4 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.
Documentation to be submitted by individuals who are eligible to claim Exception 4 includes: A completed Form 8288-B and a copy of the contract of the sale. For the seller of the property, copies of Forms 8288 and 8288-A submitted by the buyer should be attached to the Form W-7/W-7(SP).
Exception #5
Filing Under TD-9363 with Registration Form 13350 NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year. Reporting Obligations under Treasury Decision 9363
Persons who are eligible to Claim Exception 2(d) include: Individuals who are required by law to comply with Treasury Decision 9363 (TD-9363) and who must obtain an ITIN to meet this requirement.
28 Individual Taxpayer Identification Number
Documentation to be submitted by individuals who are eligible to claim Exception 5 includes: Form W-7 and Form 13350 along with A letter from the employer on corporate letterhead stating that the individual has been designated to comply with IRS reporting.
See instructions. For use by individuals who are not U.S. citizens or permanent residents.
Department of the Treasury Internal Revenue Service
An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
FOR IRS USE ONLY
Examples of Completed Form W-7s for “Exceptions”
Before you begin: • Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN). Exception 1 – Third Party Withholding on Passive Income • Getting an ITIN does not change your immigration status or your right to work in the United States andInterest does notin make you eligible for the earned income credit. An a U.S. Partnership – No Tax Treaty Benefits
Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions). a b
Nonresident alien required to obtain ITIN to claim tax treaty benefit Nonresident alien filing a U.S. tax returnApplication
for IRS Individual Taxpayer Identification Number
W-7
Form U.S. resident alien (based on days present in the United States) filing a U.S. tax return c OMB No. 1545-0074 (Rev. 2006) of U.S. citizen/resident alien d January Dependent Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
See instructions. citizen/resident For alien use by individuals who are not U.S. citizens or permanent residents. Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception
Department of the Treasury e Revenue Spouse of U.S. Internal Service
f
An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
FOR IRS USE ONLY
g Dependent/spouse of a nonresident alien holding a U.S. visa instructions) h ✔ Other Exception 1(a) – A Partnership Interest Before you (see begin: Additional information for a and f: Enter treaty country and treaty article number • Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN). 1a First name Middle name Last name
Getting an ITIN does not change your immigration status or your right to work in the United States • Name
and does not make – you eligible for the Benefits earned income credit. Pension Income NoMary Tax Treaty (see instructions) Name at birth Reason youif different
1b First name
Jane
Doe
Middle name
Last name
are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, Mary Jane Smith c, d, e, or g, you2must file a taxapartment return with Form W-7 unless you meet one of box, the see exceptions Street address, number, or rural route number. If you have a P.O. page 4. (see instructions). Applicant’s a Nonresident alien required to obtain ITIN to claim tax treaty benefit 1234 Market Street Apt. 1AAA mailing address alienCity Nonresident filingoratown, U.S. tax return b state or province, and country. ZIP code or postal code where appropriate. Application forInclude IRS Individual
W-7
Form U.S. resident alien (based on days present in the United States) filing a U.S. tax return c OMB No. 1545-0074 (Rev. 2006) of U.S. citizen/resident alien d January Dependent Enter name and SSN/ITIN of U.S. (see instructions) or rural number. Do citizen/resident not use a P.O. alien box number. 3 Street address, apartment number, Seeroute instructions.
Identification Number Philadelphia, Taxpayer PA 19104
Foreign Department of the Treasury e Spouse of U.S. citizen/resident For alien use by individuals who are not U.S. citizens or permanent residents. Internal Revenue Service address (iff different from Nonresident alienCity student, professor, researcher filing a U.S.Include tax return claiming an exception or town, state ororprovince, and country. ZIP or code postal codeonly. where appropriate. FOR IRS USE ONLY An IRS individual taxpayer identification number (ITIN) is for federal taxorpurposes above)
g instructions) Dependent/spouse of a nonresident alien holding a U.S. visa (see England instructions) h ✔ Other Exception – Pension Income Before you (see begin: / day / year) 1(d) Country of birth City and state or province (optional) 5 4 Date of birth (month Birth Male Additional information for a and f: Enter treaty country treaty article number • Do not submit this form if you have, or are eligible to obtain, a U.S. social security and number (SSN). / 07 / 19XX information ✔ Female Italy Venice 1a 07 First name Middle name Last name Getting an ITIN does not change your immigration status or your right to work in the United States • 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 Name Mary Doe and instructions) does Income not make –you eligible the earned income credit. Jane Other Pension With Taxfor Treaty Benefits (see United XXXXXXXXXX J-1 No. 06/13/2008 1b First name Kingdom Middle name Last11111111 name information Name at birth if 6d IdentificationForm document(s) submitted (see instructions) for the box you check. Caution: If you check box b, Reason you are submitting W-7. Read the instructions different Mary Jane Smith c, d, e, or g, you2 must file a taxapartment return with Form W-7 unless you meet one of box, the see exceptions (see instructions). Driver’s license/State I.D. USCIS documentation Other ✔ Passport Street address, number, or rural route number. If you have a P.O. page 4. by:to Applicant’s Austria XXXXXXXXX a ✔ Nonresident alienIssued required obtain ITINNo.: to claim tax treaty benefit Exp. date: 10 / 04 /2008 Entry date in U.S. 02 / 14 /2005
1234 Market Street Apt. 1AAA Application for IRS Individual Philadelphia, Taxpayer PA 19104 Identification Number ✔ address, apartment number, or rural number. Do not use a P.O. box number. 3 Street Seeroute instructions. Foreign Department of the Treasury e Spouse of U.S. citizen/resident alien For use by individuals who are not U.S. citizens or permanent residents. 9XX-28-XXXX and Internal Revenue Service 6f Enter: TIN or EIN address Name under which itor was issued filing Nonresident alienCity student, professor, researcher a U.S. taxSmith return or claiming an exception (iffdifferent from Mary J. or town, state or province, and (ITIN) country. ZIP code postal codeonly. where appropriate. FOR IRS USE ONLY An IRS individual taxpayer identification number isInclude for federal taxorpurposes above) g Dependent/spouse of aof nonresident alien holding a U.S. (see visa instructions) Temple University 6g Name college/university or company (see instructions) England (see instructions) h ✔ Other Exception 1(d) – Pension Income City of and state Length Philadelphia, Pennsylvania 4 years Before you begin: Date birth (month / day / year) Country of birth City and stateoforstay province (optional) 5 4 Birth Additional information for a and f: Enter treaty country and treaty article number United Kingdom 18 Male Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I (SSN). have examined this application, including • Do not submit this form if you have, or are eligible to obtain, a U.S. social security number / 07 / 19XX information ✔ Female 07 Italy Venice 1a First name Middle name Last name accompanying documentation and statements, and to right the best of my inknowledge andStates belief, it is true, correct, and complete. I Sign Getting an ITIN does not change your immigration status or your to work the United •Name 6a Country(ies) oftocitizenship 6b Foreign tax I.D. returns number or (if any) 6c Type necessary of U.S. visato(if resolve any), number, and expirationthedate authorize the IRS disclose to my acceptance agent return information matters regarding Mary Jane Doe taxpayer identifying number. and not make–you eligible the income Other Royalty Income With Tax Treaty Benefits Here (see does instructions) assignment offor my IRS earned individual taxpayer credit. identification number (ITIN), including any J-1 previously assigned United Kingdom XXXXXXXXXX No. 11111111 06/13/2008 mailing address alien Nonresident filing atown, U.S. tax return b you previously received a U.S.and temporary taxpayer number or employer identification number (EIN)? 6e Have City or state or province, country. Includeidentification ZIP code or postal(TIN) code where appropriate.
W-7
Form U.S. resident alien (based days present in the c No/Doon not know. Skip line 6f. United States) filing a U.S. tax return OMB No. 1545-0074 (Rev. 2006) of U.S. citizen/resident Yes. Completealien line 6f. IfEnter morename than one, list on a sheet andcitizen/resident attach to this form d January Dependent and SSN/ITIN of U.S. alien (see instructions). instructions)
1b First name Middle name Last name information Name at birth if 6d Identification document(s) submitted (see instructions) for the Reason W-7. Read the instructions you check. If you check box b, Signature ofForm applicant (if delegate, see instructions) Datebox (month / day / year) Caution: Phone number different you are submitting Mary Jane Smith Driver’s license/State I.D. USCIS documentation Other c, d, e, or g, you2must file a taxapartment return with Form W-7 unless you meet one of box, the see exceptions (see instructions). ✔ Passport Street address, number, or rural route number. If you have a P.O. page 4. ( ) / / Applicant’s by:to Austria XXXXXXXXX a ✔ Nonresident alienIssued required obtain ITINNo.: to claim tax treaty benefit Exp. date: 10 / 04 /2008 Entry date in U.S. 02 / 14 /2005 1234 Apt. 1AAA Delegate’s relationship Name ofMarket delegate, ifStreet applicable (type or print) Parent Court-appointed guardian Keep a copy for mailing address Nonresident alien filingor atown, U.S. tax return b records. to applicant you previously received a U.S.and temporary taxpayer identification number (TIN) or employer identification number (EIN)? 6e Have City state or province, country. Include ZIP code or postal code where appropriate. your
Power of Attorney U.S. resident alien (based days present in the tax return No/Doon not know. Skip line 6f. United States) filing a U.S. Signature Date (month / day / year) Phone ( Philadelphia, PA 19104 ) Yes. Complete line 6f. If morename than one, list on a sheet andcitizen/resident attach toP.O. this form (see instructions). d Dependent of3U.S. alien Enter androute SSN/ITIN of U.S. alien instructions) ✔citizen/resident Acceptance Street address, apartment number, or rural number. Do not use a box number. Foreign Fax ( ) / / e Spouse of U.S. citizen/resident alien Agent’s 6f Enter: EIN(type or9XX-28-XXXX and address EIN NameTIN andortitle print) Name of company which itor was issuedand (iff different from Nonresident alienName student, professor, researcher filing a U.S.Include taxSmith return claiming an exception Use ONLY Mary J. City orunder town, state or province, country. ZIP or code or postal code where appropriate. above) g instructions) Dependent/spouse of aof nonresident alien holding a U.S. (see visa instructions) Temple University 6g Name college/university or company (see England For Paperwork Reduction Act Notice, see page 4. 1(d) – Pennsylvania Cat. No. 10229L Form W-7 (Rev. 1-2006) Other (see instructions) h ✔ Exception Royalty Income City and state Length Philadelphia, 4 years Date of birth (month / day / year) Country of birth City and stateoforstay province (optional) 5 4 Birth Additional information for a and f: Enter treaty country Male andthat treaty article numberthis12 Italy Under penalties of perjury, I (applicant/delegate/acceptance agent) declare I have examined application, including / 07 / 19XX information ✔ Female 07 Italy andMiddle 1a First name Last name accompanying documentation and statements, to the name best of myVenice knowledge and belief, it is true, correct, and complete. I Sign 6a Country(ies) oftocitizenship 6b Foreign tax I.D. returns number or (if any) 6c Type necessary of U.S. visato(if resolve any), number, and expiration Name authorize the IRS disclose to my acceptance agent return information matters regarding Maryof my IRS individual taxpayer identificationJane Doe taxpayer identifying number.thedate Other Here assignment number (ITIN), including any J-1 previously assigned (see instructions) United Kingdom XXXXXXXXXX No. 11111111 06/13/2008 Individual Taxpayer 1b First name Middle name Last name Identification Number 29 information Name at birth if 6d Identification submittedsee (see instructions) Signature of document(s) applicant (if delegate, instructions) Date (month / day / year) Phone number different Mary Jane Smith Driver’s license/State I.D. USCIS documentation Other ✔ Passport address, apartment number, or rural route number. If you have 2 Street ) 4. / a P.O. / box, see( page c
Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions). a ✔ Nonresident alien required to obtain ITIN to claim tax treaty benefit Exception 2 Nonresident alien filing a U.S. tax return b Application for IRS Individual W-7 U.S. resident alien (based on days present in the United States) filing a U.S. tax return c a.Form Wages, Salaries, Compensation and Honoraria Payments – With Tax Treaty Benefits Taxpayer Identification Number OMB No. 1545-0074 (Rev. January 2006) d Dependent of U.S. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) See instructions. of the Treasury Grants, Fellowships – With Tax Treaty Benefits b.Department eScholarships, For use by individuals who are not U.S. citizens or permanent residents. Spouse of U.S. citizen/resident alien Internal Revenue Service c. fScholarships, Grants, Fellowships – No Tax Treaty Benefits Nonresident alien student, professor, or researcher filing a U.S. tax return FOR IRS USE ONLY An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only. Dependent/spouse of a nonresident alien holding a U.S. visa d. gGambling Winnings – With Tax Treaty Benefits Exception 2(a) Wages h ✔ Other (see instructions) Before you begin: Wages – submit With Tax Treaty Benefits - Also attach a Letter from the Social Security Administration Additional information for a and treaty article number and f: Enter treaty country 15 denying your • Do not this form if you have, or are eligible to obtain, aSlovenia U.S. social security number (SSN). 1a First name Middle name Last name 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 •Name Jane Doe and does6g.) not make you Mary eligible for the earned income credit. on Line (see instructions) 1b First name
Middle name
Last name
Name at birth if Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, different Mary Jane Smith 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. Applicant’s a ✔ Nonresident alien required to obtain ITIN to claim tax treaty benefit 1234 Market Street Apt. 1AAA mailing address Nonresident alien City or town, state or province, and country. Include ZIP code or postal code where appropriate. filing a U.S. tax return b
Philadelphia, PA 19104
c
U.S. resident alien (based on days present in the United States) filing a U.S. tax return
d
Dependent of U.S. citizen/resident alien
Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
3 Street address, apartment number, or rural route number. Do not use a P.O. box number. Foreign e Spouse of U.S. citizen/resident alien address
f Nonresident alien City or town, state or province, and country. Include ZIP code or postal code where appropriate. student, professor, or researcher filing a U.S. tax return or claiming an exception (if different from above) g Dependent/spouse of a nonresident alien holding a U.S. visa (see instructions) England Exception 2(a) Wages h ✔ Other (see instructions) City and state or province (optional) 5 4 Date of birth (month / day / year) Country of birth Birth Additional information for a and f: Enter treaty country and treaty article number Slovenia 15 Male / 07 / 19XX information ✔ Female 07 Italy Middle name Venice 1a First 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) Slovenia B-1 11223344 06/13/20XX 1b First name Middle name Last name information Name at birth if 6d Identification document(s) submitted (see instructions) different Mary Jane Smith Driver’s license/State I.D. USCIS documentation Other ✔ Passport address, apartment number, or rural route number. If you have a P.O. box, see page 4. 2 Street Applicant’s Exp. date: 09 / 2 /20xx Entry date in U.S. 04 / 27 / xxxx Issued by: Slovenia No.: XXXXXXXXX
mailing address Foreign address
1234 Market Street
Apt. 1AAA
Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? 6e City or town, state or province, and country. Include ZIP code or postal code where appropriate. ✔ No/Do not know. Skip line 6f. Philadelphia, PA 19104 Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). address, apartment number, or rural route number. Do not use a P.O. box number. 3 Street
and 6f Enter: TIN or EIN Application for IRS Individual Name under which it was issued City or town, state or province, and country. Include ZIP code or postal code where appropriate. Taxpayer Identification Number World Pharmaceuticals OMB No. 1545-0074 6g England Name of college/university or company (see instructions) See instructions. Department of the Treasury 4 City and state Length of stay San Diego, CAare 3 months Date of birthFor (month / year) Country birth and state or residents. province (optional) 5 Birth Male use/ day by individuals who of not U.S. citizensCity or permanent Internal Revenue Service Under penalties I (applicant/delegate/acceptance agent) declare that I have examined this application, including Female / 07 of / perjury, information ✔ 07 19XX Italy Venice FOR IRS USE ONLY I accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Sign An IRS –individual taxpayer identification number (ITIN) is I.D. forfrom federal tax purposes only. 6a Country(ies) ofto citizenship 6b Foreign tax any) 6c Type of U.S. visa (if resolve any), number, and expirationthe date Wages With Tax Treaty Benefits – Also attach a Letter the Social Security Administration denying your authorize the IRS disclose to my acceptance agent number returns (if or return information necessary to matters regarding Other Here for a Social umber. assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying n Slovenia B-1 for11223344 06/13/2007 request Security Number. (Remember to complete information University and Length of Stay
(if different from Form W-7 above) (Rev. instructions) January 2006) (see
Before you begin: information
6d form Identification document(s) submitted (see instructions) Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number • Do not6g.) submit this if you have, or are eligible to obtain, a U.S. social security number (SSN). on Line Driver’s license/State I.D.right to work USCIS documentation Other ✔ Passport change your immigration status or your in the United States • Getting an ITIN does not ( ) / / and does not make youIssued eligibleby: for the earnedNo.: income credit. Exp. date: / / Entry date in U.S. / / Professor with Wages Delegate’s relationship Name of delegate, if applicable (type or print) Parent Court-appointed guardian Keep a copy for
to applicant Have you previously a U.S. temporary taxpayer identification number (TIN)check. or employer identification number (EIN)? box b, your records. Reason you are 6e submitting Form received W-7. Read the instructions for the box you Caution: If you check Power of Attorney No/Do Skip line 6f. ✔ c, d, e, or g, you must file a not taxknow. return with Form W-7 unless you Date (month / day / year) meet one of the exceptions (see instructions). Signature Phone ( )
Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). Acceptance a Nonresident alien required to obtain ITIN to claim tax treaty benefit Fax ( ) / / Agent’s 6f Enter: or tax EIN return EIN Nonresident alien filing aTIN U.S. b Name and title (type or print) Name of company Name under which it was issued Use ONLY U.S. resident alien (based on days present in the United States) filing a U.S. tax return c World Pharmaceuticals Name of college/university or company instructions) d Dependent of6g U.S. citizen/resident alien Enter name (see and SSN/ITIN of U.S. citizen/resident alien (see instructions) For Paperwork Reduction Act Notice, see page 4. Cat. No. 10229L City and state San Diego, CA Length of stay 3 monthsForm W-7 e Spouse of U.S. citizen/resident alien
and
(Rev. 1-2006)
Under penalties of perjury, I (applicant/delegate/acceptance agent) declare an that I have examined this application, including f ✔ Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming exception accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I Sign authorize IRS to disclose to my acceptance g Dependent/spouse of athe nonresident alien holding a U.S. visaagent returns or return information necessary to resolve matters regarding the Here assignment of myException IRS individual taxpayer (ITIN), including any previously assigned taxpayer identifying number. 2(a)identification Wagesnumber – Teaching h ✔ Other (see instructions) Additional information for a f: Enter treaty country and treaty and France 20 Signature of applicant (if delegate, see instructions) Date (month / dayarticle / year) number Phone number
Name (see instructions) Keep a copy for Name at birth if your records. different
1a First name
Mary
Middle name
Jane
Last name
/
/
Doe(
)
Delegate’s relationship Last name Parent Court-appointed guardian to applicant Power of Attorney Mary Jane Smith Signature Date have (montha /P.O. day /box, year)seePhone ( ) address, apartment number, or rural route number. If you page 4. 2 Street Acceptance Applicant’s Fax ( ) / / 1234 Market Street Apt. 1AAA Agent’s mailing address EIN Name and title (type print) and country. Include ZIP code Name of company or town, state or or province, or postal code where appropriate. 30 Individual TaxpayerCity Identification Number
Use ONLY
Name of delegate, if applicable (type or print) 1b First name Middle name
Philadelphia, PA 19104
apartment not use a P.O. box number. 3 Street For Paperwork Reduction Act address, Notice, see page 4.number, or rural route number. Cat. No.Do 10229L Foreign
Form
W-7 (Rev. 1-2006)
England FOR IRS USE ONLY An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only. City and state or province (optional) 5 4 Date of birth (month / day / year) Country of birth Birth Male Before you begin: 07 / 07 / 19XX information ✔ Female Italy Venice 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 • Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN). Other • Getting an ITIN does not change your immigration status or your right to work in the United States France H-1B 345678891 01/01/20XX information and does not make you eligible for the earned income credit.
(see instructions)
6d Identification document(s) submitted (see instructions)
Driver’s license/State I.D. USCIS documentation Other ✔ Passport Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, Exp. date: 02 / 27 /20xxEntry date in U.S. 01/ 31 / xxxx Issued by: France No.: XXXXXXXXX c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions). 6e Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? Nonresident alien required to obtain ITIN to claim tax treaty benefit ✔ No/Do not know. Skip line 6f. Nonresident alien filing a U.S. tax return Application for IRS Individual Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). Form U.S. resident alien (based on days present in the United States) filing a U.S. tax return c W-7 Taxpayer Identification Number OMB No. 1545-0074 (Rev. January 2006) and 6f Enter: TIN or EIN d Dependent of U.S. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) See instructions. Department of the Treasury Name under which it was issued For use by individuals who are not U.S. citizens or permanent residents. e Spouse of U.S. citizen/resident alien Internal Revenue Service 6g Name of college/university or company (see instructions) The XYZ Institute for International Learning f ✔ Nonresident alien student, professor, or researcher filing a U.S. tax return FOR IRS USE ONLY An IRS individual taxpayer identification numberNY (ITIN) is for federal tax purposes only.60 days City and state Length of stay New York, g Dependent/spouse of a nonresident alien holding a U.S. visa
a
b
of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including Exception 2(a) Wages _ Teaching h ✔ Other (see instructions) Before you begin: Under penalties accompanying documentation and statements, to the best of requirement my knowledge and belief, it is a true, correct, from complete. I Sign Honoraria Payment – With Tax Treaty Benefits – and There issocial noor to attach Letter the Social Additional information for a and treaty article number and f: Enter treaty country 20 and regarding • Do not submit thisauthorize form if the youIRS have, or are eligible to obtain, agent aFrance U.S.returns security number (SSN). to disclose to my acceptance return information necessary to resolve matters the 1a First name Middle name Last name umber. assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying n Security Administration denying your request for a Social Security Number. A letter from the Authorized School Getting an ITIN does not change your immigration status or your right to work in the United States •Here Name Mary for the earned Janefor University and Length Doe Stay on Line 6g.) and doeswill not make you eligible income credit. Official suffice. (Remember to complete information (see instructions) Signature of applicant (if delegate, see instructions) Date (month / day / year) of Phone number
1b First name
Middle name
Last name
Name at birth if Reason you are submitting Form W-7. Read the instructions for the box/ you check. Caution: If you check box b, ( ) / different Mary Jane Smith c, d, e, or g, you 2must file a tax return with Form W-7 unless you Delegate’s relationship meet one of the exceptions (see instructions). Name of delegate, if applicable (type or print) Street address, apartment number, or rural route number. If you have a P.O. box, see page 4. Parent Court-appointed guardian Keep a copy for to applicant Applicant’s your records. a ✔ Nonresident alien required to obtain ITIN to claim tax treaty benefit Power of Attorney 1234 Market Street Apt. 1AAA mailing address Nonresident alien City or town, state or province, and country. Include ZIP code or postal code where appropriate. filing a U.S. tax return b Signature Date (month / day / year) Phone ( )
Acceptance U.S. resident alien (based on days present in the United States) filing a U.S. tax return c Fax ( ) / / Philadelphia, PA 19104 Agent’s d Dependent of 3U.S.Street address, apartment number, or rural route number. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident alien (seeEIN instructions) Name and title (type or print) Name of company Do not use a P.O. box number. Foreign Use ONLY e Spouse of U.S. citizen/resident alien address
f Nonresident alien City or town, state or province, and country. Include ZIP code or postal code where appropriate. student, professor, or researcher filing a U.S. tax return or claiming an exception (if different from For Paperwork Reduction Act Notice, see page 4. Cat. No. 10229L Form W-7 (Rev. 1-2006) above) g Dependent/spouse of a nonresident alien holding a U.S. visa (see instructions) England Exception 2(a) Honoraria Payment h ✔ Other (see instructions) City and state or province (optional) 5 4 Date of birth (month / day / year) Country of birth Birth Additional information Male for a and f: Enter treaty country and treaty article number France 14 / 07 / 19XX information ✔ Female 07 name Italy Middle name Venice 1a First Last 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 Name Mary Jane Doe Other (see instructions) France B-1 56565656 04/28/20XX 1b First name Middle name Last name information Name at birth if 6d Identification document(s) submitted (see instructions) different Mary Jane Smith Driver’s license/State I.D. USCIS documentation Other ✔ Passport address, apartment number, or rural route number. If you have a P.O. box, see page 4. 2 Street Exp. date: 04 / 31 /20xx Entry date in U.S. 05 / 14 / xxxx Issued by: France No.: XXXXXXXXX Applicant’s
mailing address
1234 Market Street
Apt. 1AAA
Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? 6e City or town, state or province, and country. Include ZIP code or postal code where appropriate. Application for IRS Individual ✔ No/Do not know. Skip line 6f. Form W-7 Philadelphia, PA 19104 Taxpayer Identification Number Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). OMB No. 1545-0074 (Rev. January 2006) 3 Street address, apartment number, or rural route number. Do not use a P.O. box number. Foreign See instructions. Department of the Treasury 6f Enter: TIN or EIN and address For use by individuals who are not U.S. citizens or permanent residents. Internal Revenue Service Name under which it was issued (if different from City or town, state or province, and country. Include ZIP code or postal code where appropriate. above) FOR IRS USE ONLY An IRS individual 6g taxpayer identification number (ITIN) is for federalAny tax purposes only. Place University Name of college/university or company (see instructions) (see instructions) England City and state Length of stay Any Place, NY 3 days Date of birth (month / day / year) Country of birth City and state or province (optional) 4 Birth 5 Male Before you begin: Under penalties of / perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including information ✔ Female 07 if/ you 07have, 19XX Italy Venice •Sign Do not submit thisaccompanying form or are eligible to obtain, a to U.S. security numberand (SSN). documentation and statements, and the social best of my knowledge belief, it is true, correct, and complete. I 6a Country(ies) of citizenship 6b Foreign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, and expiration Scholarship Income – With Tax Treaty Benefits (Also complete information for University and Length ofthedate Stay authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding • Getting an ITIN does not change your immigration status or your right to work in the United States Other Here umber. assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying n and does not make you eligible for the earned income credit. France H-1B 34567891 06/01/07
on Line 6g.) information
6d Identification document(s) submitted (see instructions) Signature of applicant (if delegate, see instructions)
Date (month / day / year)
Phone number
Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, Driver’s license/State I.D. USCIS documentation Other ✔ Passport ( ) c, d, e, or g, you must file a tax return with Form W-7 unless you meet/ one of (see instructions). / the exceptions
No.: Exp. date: / / Entry date in U.S. / / Issued by: Delegate’s relationship Name of delegate, if applicable (type or print) a Nonresident alien required to obtain ITIN to claim tax treaty benefit Parent Court-appointed guardian Keep a copy for to applicant previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? 6e Have your records. Power of Attorney Nonresident alien filingyou a U.S. tax return b No/Doon not know. Skip line 6f. United States) filing a U.S.Date (month / day / year) Signature Phone ( ) U.S. resident alien✔ (based days present in the tax return c Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). Acceptance ( ) d Dependent of U.S. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident instructions) / / alien (seeFax Agent’s 6f citizen/resident Enter: TIN or EIN and EIN Name and title (type or print) Name of company e Spouse of U.S. alien Name under which it was issued Use ONLY f ✔ Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception International Technology Corporation 6g Name college/university or company g Dependent/spouse of aof nonresident alien holding a U.S. (see visa instructions) For Paperwork Reduction Act Notice, see page 4. Form W-7 (Rev. 1-2006) City and state Length of stay 60 days New York, New York Cat. No. 10229L Exception 2(b) Scholarship Income h ✔ Other (see instructions) Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including Additional information for a and f: Enter treaty country and treaty article number Norway 16 accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I Sign 1a First name Middlereturns nameor return information necessary Last to name authorize the IRS to disclose to my acceptance agent resolve matters regarding the Name Here assignment number (ITIN), including any previously assigned Maryof my IRS individual taxpayer identificationJane Doe taxpayer identifying number. (see instructions) 1b First name of applicant (if delegate, see instructions) Middle name Last name Signature Date (month / day / year) Phone number Name at birth if Individual Taxpayer different Mary Jane Smith Identification Number 31 ) / a P.O. / box, see( page 4. 2 Street address, apartment number, or rural route number. If you have Applicant’s Delegate’s relationship Name of delegate, if applicable (type or print) Parent Court-appointed guardian Keep a copy for 1234 Market Street Apt. 1AAA to applicant your records. mailing address Power of Attorney
Before you begin: (see instructions) England •Birth Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN). City and state or province (optional) 4 Date of birth (month / day / year) Country of birth Getting an ITIN does not change your immigration status or your right to work in the United States •information / /
07 07 19XX Italy and does not make you eligible for the earned income credit. 6a Country(ies) of citizenship
Venice
6b Foreign tax I.D. number (if any)
5
Male
✔ Female
6c Type of U.S. visa (if any), number, and expiration date
Other Norway F-1 12345678 If you check box b, 01/01/20XX Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: information 6d Identification document(s) submitted (see instructions) c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions). a
Driver’s license/State I.D. ✔ Passport Nonresident alien required to obtain ITIN to claim tax treaty benefit No.: XXXXXXXXX Issued by: Norway Application Nonresident alien filing a U.S. tax return for IRS
USCIS documentation
Other
Exp. date: 01 / 31 /20xx Entry date in U.S. 04/ 27 / xxxx Individual Form W-7 U.S. resident alien (based on days present in the United States) filing a U.S. tax return c 6e Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? Taxpayer Identification Number OMB No. 1545-0074 (Rev. January 2006) d Dependent of U.S. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) ✔ No/Do not know. Skip line 6f. See instructions. Department of the Treasury
b
Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). For use by individuals who are not U.S. citizens or permanent residents. e Revenue Spouse of U.S. citizen/resident alien Internal Service Enter: TIN or EIN An ✔ IRS individual 6f taxpayer identification number (ITIN) is for federal tax purposes only.
f
Nonresident alien student, professor, or researcher filing a U.S. tax return FOR IRS USE ONLYand Name under which it was issued g Dependent/spouse of a nonresident alien holding a U.S. visa Exception 2(a) Wages _ Teaching h ✔ Other (see instructions) Before you begin:6g Name of college/university or company (see instructions) Any Town University Additional information for a and treaty article number and f: Enter treaty country 20 City and state Any Town,to N.J. • Do not submit this form if you have, or are eligible obtain, aFrance U.S. social security Length of stay number (SSN).4 years 1a First name Middle name Last name Getting an ITIN does not penalties change your immigration status or your right to agent) work in the United •Name Under of perjury, I (applicant/delegate/acceptance declare that I States have examined this application, including Mary Jane Doe accompanying and statements, to the best of my and belief, it is true, of correct, I Sign and does not make you eligible fordocumentation the earned income credit. and Grant Income – With Tax Treaty Benefits (Also complete information forknowledge University and Length Stayand oncomplete. Line 6g.) (see instructions) authorize the IRS to disclose to my acceptance Middle name agent returns or return information necessary to resolve matters regarding the 1b First name Last name Here you are submitting assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying n umber.box b, Name at birth if Reason Form W-7. Read the instructions for the box you check. Caution: If you check different Mary Jane Smith c, d, e, or g, you2must file a tax return with Form W-7 unless you Date (month / day / year) meet one of the exceptions (see instructions). Signature of applicant (if delegate, see instructions) Phone number Street address, apartment number, or rural route number. If you have a P.O. box, see page 4. Applicant’s a Nonresident alien required to obtain ITIN to claim tax treaty benefit
1234 Market Street
Apt. 1AAA
1234 Market Street
Apt. 1AAA
(
)
/ / mailing address Nonresident alienCity or town, state or province, and country. Include ZIP code or postal code where appropriate. filing a U.S. tax return b
Delegate’s relationship Name of delegate, if applicable (type or print) Parent Court-appointed guardian Keep a copy for U.S. resident alien (based on days present in the United States) filing a U.S.to applicant tax return c your records. Philadelphia, PA 19104 Power of Attorney d Dependent of3U.S. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) Do not use a P.O. box number. Street address, apartment number, or rural route number. Signature Date (month / day / year) Phone ( Foreign ) e Spouse of U.S. citizen/resident alien Acceptance address Fax ( ) / / f ✔ Nonresident alienCity or town, state or province, and country. Include ZIP code or postal code where appropriate. student, professor, or researcher filing a U.S. tax return or claiming an exception (if different from Agent’s EIN Name and title (type or print) Name of company above) g Dependent/spouse of a nonresident alien holding a U.S. visa Use ONLY (see instructions) England Exception 2(b) Grant Income City and state or province (optional) h ✔ Other (see instructions) 4 Date of birth (month / day / year) Country of birth Birth 5 W-7 Male (Rev. 1-2006) For Paperwork Reduction Act Notice, see page 4. Cat. No. 10229Land treaty article number Form Additional information for a and f: Enter treaty country Spain 22 / information ✔ Female 07 / 19XX Italy Venice 1a 07 First name Middle name Last 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 Name Mary Jane Doe Other (see instructions) Spain J-1 34343434 09/03/20XX 1b First name Middle name Last name information Name at birth if 6d Identification document(s) submitted (see instructions) different Mary Jane Smith Other Driver’s license/State I.D. USCIS documentation ✔ Passport address, apartment number, or rural route number. If you have a P.O. box, see page 4. 2 Street No.: XXXXXXXXX Exp. date: 12 / 18 / 20xxEntry date in U.S. 03/ 22 / xxxx Issued by: Spain Applicant’s
mailing address
Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? 6e City or town, state or province, and country. Include ZIP code or postal code where appropriate. Application for IRS Individual ✔ No/Do not know. Skip line 6f. Form W-7 Philadelphia, PA 19104 Taxpayer Number Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). OMB No. 1545-0074 Street address, apartment number, Identification or rural route number. Do not use a P.O. box number. (Rev. January 2006) 3 Foreign See instructions. Department of the Treasury 6f Enter: TIN or EIN and address For use by individuals who are not U.S. citizens or permanent residents. Internal Revenue Service Name under which it was issued (if different from City or town, state or province, and country. Include ZIP code or postal code where appropriate. above) FOR IRS USE ONLY An IRS individual 6g taxpayer identification number (ITIN) is for federalThe tax purposes only. Learning University Name of college/university or company (see instructions) (see instructions) England City and state Length of stay Philadelphia, PA 3 years City and state or province (optional) 5 Birth Male Before you begin:4 Date of birth (month / day / year) Country of birth Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including information ✔ Female 07 if/ you 07documentation 19XX Italy •Sign Do not submit thisaccompanying form have,/ or are eligible to obtain, U.S. number (SSN). and statements, and a to the social best of security my Venice knowledge and belief, it is true, correct, and complete. I 6a Country(ies) Foreign tax I.D. number (if any) 6c Type of U.S. visato (if resolve any), number, and expiration Scholarship Income – No Treaty Benefits (Also complete information fornecessary University and Length of Stay authorize the Tax IRS of to citizenship disclose to my 6b acceptance agent returns or return information matters regarding thedateon Getting an ITIN does not change your immigration status or your right to work in the United States • Other Here assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying n umber. and does not make you eligible for the earned income credit. Spain J-1 34343434 09/03/08
Line 6g.) information
6d Identification document(s) submitted (see instructions) Signature of applicant (if delegate, see instructions)
Date (month / day / year)
Phone number
Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, Driver’s license/State I.D. USCIS documentation Other ✔ Passport ( ) c, d, e, or g, you must file a tax return with Form W-7 unless you meet/ one of (see instructions). / the exceptions
No.: Exp. date: / / Entry date in U.S. / / Issued by: Delegate’s relationship Parent Court-appointed guardian a Nonresident alien Name of delegate, if applicable (type or print) required to obtain ITIN to claim tax treaty benefit Keep a copy for to applicant Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? 6e your records. Power of Attorney Nonresident alien filing a U.S. tax return b No/Do not know. Skip line 6f. Signature Phone ( ) U.S. resident alien✔ (based on days present in the United States) filing a U.S.Date (month / day / year) tax return c Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). Acceptance Fax ( ) d Dependent of U.S. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident instructions) / / alien (see Agent’s 6f citizen/resident Enter: TIN or EIN and EIN Name and title (type or print) Name of company e Spouse of U.S. alien Name under which it was issued Use ONLY f ✔ Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception 6g Name college/university or company (see instructions) Temple University g Dependent/spouse of a of nonresident alien holding a U.S. visa For Paperwork Reduction Act Notice, see page 4. Cat. No. 10229L Form W-7 (Rev. 1-2006) City and state Philadelphia, PA Length of stay 3 years Exception 2(c) Scholarship Income h ✔ Other (see instructions) Under penalties of f:perjury, I (applicant/delegate/acceptance agent) declare I have examined Additional information for a and Enter treaty country andthat treaty article number this application, including accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I Sign 1a First name Middlereturns name or return information necessary Last to name authorize the IRS to disclose to my acceptance agent resolve matters regarding the Name Here assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. Mary Jane Doe (see instructions) 1b First name of applicant (if delegate, see instructions) Middle name Last name Signature Date (month / day / year) Phone number Name at birth if different Mary Jane Smith ) / a P.O. / box, see( page 4. 2 Street address, apartment number, or rural route number. If you have Applicant’s Delegate’s relationship Name of delegate, if applicable (type or print) Parent Court-appointed guardian Keep a copy for 1234 Market Street Apt. 1AAA 32 Individual Taxpayer Identification Number to applicant your records. mailing address Power of Attorney City or town, state or province, and country. Include ZIP code or postal code where appropriate. Signature Date (month / day / year) Phone ( )
Acceptance
3
Philadelphia, PA 19104
Fax / a P.O. / box number. Street address, apartment number, or rural route number. Do not use
(
)
(see instructions)
Birth information Other information
4
England
Date of birth (month / day / year)
07
/
07
/
19XX
6a Country(ies) of citizenship
Argentina ✔ Passport
W-7
Department of the Treasury Internal Revenue Service
City and state or province (optional)
Italy
6b Foreign tax I.D. number (if any)
Driver’s license/State I.D.
XXXXXXXXX
5
Venice
J-1 01010101
USCIS documentation Exp. date:
Male
✔ Female
6c Type of U.S. visa (if any), number, and expiration date
6d Identification document(s) submitted (see instructions) Issued by:Argentina No.:
Form (Rev. January 2006)
Country of birth
05 / 19
12/01/20XX
Other
/ 20xxEntry date in U.S.
01/ 01
/ xxxx
6e Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? Application for IRS Individual ✔ No/Do not know. Skip line 6f. Taxpayer Identification Number OMB No. 1545-0074 Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). See instructions. For use by individuals who are not U.S. citizens or permanent residents. and 6f Enter: TIN or EIN Name under which it was issued
FOR IRS USE ONLY
An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
6g Name of college/university or company (see instructions) University of Classic Study Length of stay 3 years Before you begin: City and state Atlanta, GA of perjury, I (applicant/delegate/acceptance agent) declare that I (SSN). have examined this application, including • Do not submit thisUnder form penalties if you have, or are eligible to obtain, a U.S. social security number accompanying documentation and statements, and to the best of my knowledge and belief, it is through true, correct, and complete. I Gambling – Tax Treaty Benefits Claimed –agent (Form must be submitted a gaming official Getting anWinnings ITIN does not change immigration or your right toW-7 work in the United States to resolve matters •Sign authorize the IRS your to disclose to my status acceptance returns or return information necessary regarding the and does make you eligibleAcceptance for the earned Agent) income credit. Here assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying n umber. who is annotIRS authorized Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions). ( ) /
/
a ✔ Nonresident alien required to obtain ITIN to claim tax treaty benefit Delegate’s relationship Name of delegate, if applicable (type or print) Keep a copy for to applicant Nonresident alien filing a U.S. tax returnApplication for IRS Individual b your records. Form W-7 U.S. resident alienSignature (based on days present in the United States) filing a U.S.Date (month / day / year) tax return c
Parent Court-appointed guardian Power of Attorney
Phone ( )OMB No. 1545-0074 Taxpayer Identification Number Acceptance Enter name and of U.S. citizen/resident alien (see instructions) See SSN/ITIN instructions. Fax ( ) / / Agent’s citizen/resident For alien use by individuals who are not U.S. citizensName of company or permanent residents.EIN Name and title (type or print) Use ONLY f Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception FOR IRS USE ONLY
(Rev. 2006) of U.S. citizen/resident alien d January Dependent Department of the Treasury e Revenue Spouse of U.S. Internal Service
An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only. g Dependent/spouse of a nonresident alien holding a U.S. visa For Paperwork Reduction Act Notice, see page 4.
Exception 2(d) Gambling Winnings instructions) h ✔ Other Before you (see begin: Additional information for a and f: Enter treaty country United Kingdom and treaty article number • Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN). 1a First name Middle name Last name • Getting an ITIN does not change your immigration status or your right to work in the United States Name
and does not 3 make you Mary eligible forinterest the earned income credit. Exception – Mortgage (see instructions) Name at birth if Reason you different
1b First name
Cat. No. 10229L
Jane
Doe
Middle name
Last name
Form
W-7
(Rev. 1-2006)
22
are submitting Caution: If you check box b, Mary Form W-7. Read the instructions Jane for the box you check. Smith c, d, e, or g, you2must file a taxapartment return with Form W-7 unless you meet one of box, the see exceptions Street address, number, or rural route number. If you have a P.O. page 4. (see instructions). Applicant’s a Nonresident alien required to obtain ITIN to claim tax treaty benefit 1234 Market Street Apt. 1AAA mailing address alienCity Nonresident filingoratown, U.S. tax return b state or province, and country. Include ZIP code or postal code where appropriate. c
U.S. resident alien (based on days present in the United States) filing a U.S. tax return
Philadelphia, PA 19104 for IRS Individual Application
d Dependent of3U.S. citizen/resident alien Enter name androute SSN/ITIN of U.S. (see instructions) Street address, apartment number, or rural number. Do citizen/resident not use a P.O. alien box number. Foreign Form W-7 e January Spouse of U.S. citizen/resident alien Taxpayer Identification Number OMB No. 1545-0074 address (Rev. 2006)
instructions. (if from f different Nonresident student, professor, researcher filing aSee U.S. tax return claiming an exception Department of the Treasury alienCity or town, ororprovince, and country. Include ZIP or code postal coderesidents. where appropriate. Forstate use by individuals who are not U.S. citizens ororpermanent above) Internal Revenue Service g instructions) Dependent/spouse of a nonresident alien holding a U.S. visa (see England FOR IRS USE ONLY Exception 3 Country – Mortgage Interest (see instructions) h ✔ An IRSOther individual identification number (ITIN) is for federal tax Date of birth (month / day / year) of birth Citypurposes and state or only. province (optional) 5 4taxpayer Birth Male Additional information for a and f: Enter treaty country and treaty article number / / information ✔ Female 07 07 19XX Italy Venice Before you begin:1a First name Middle name Last 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 Name • Do not submit this form if you have, or are eligible to obtain, Jane a U.S. social security number (SSN). Mary Doe Other EXCEPTION 4 – DISPOSITION OF A REAL PROPERTY INTEREST (see instructions) Argentina J-1 States 01010101 12/01/2008 Getting an ITIN does not change your immigration status or your right to work in the United • 1b First name Middle name Last name information Name at birth document(s) submitted (seeAct) instructions) and does not ifmake 6d you Identification eligible for the income credit. (FIRPTA in earned Real Property Tax different – Foreign Investment Mary Jane Smith Driver’s license/State I.D. USCIS documentation Other ✔ Passport Street address, apartment number,the or rural route number. youbox haveyou a P.O. box, see page 4. If you check box b, Reason you are 2submitting Form W-7. Read instructions for Ifthe check. Caution: No.: Exp. date: / / Entry date in U.S. / / Issued by: Applicant’s
1234 Street Apt.W-7 1AAA c, d, e, or g, you must fileMarket a tax return with Form unless you meet one of the exceptions (see instructions). mailing address 6e Have youtown, previously a U.S.and temporary taxpayer number or employer identification number (EIN)? City or state received or province, country. Includeidentification ZIP code or postal(TIN) code where appropriate. a
Nonresident alien required to obtain ITIN to claim tax treaty benefit No/Do not know.PA Skip line 6f. ✔ 19104 Nonresident alienPhiladelphia, filing a U.S. tax return Yes. Complete line 6f. number, If more than one,route list on a sheetDo and attach this box formnumber. (see instructions). Street address, apartment or rural use atoP.O. 3 Foreign U.S. resident alien (based on days present in the United States) number. filing a U.S. not tax return c 6f Enter: TIN or EIN and address d Dependent of U.S. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) Name under which it was issued (if different from City or town, state or province, and country. Include ZIP code or postal code where appropriate. e Spouse of U.S. citizen/resident alien above) 6g Name of college/university or company (see instructions) University of Classic Study (see f instructions) Nonresident alienEngland student, professor, or researcher filing a U.S. tax return or claiming an exception City of and state Length GA 3 years (monthAtlanta, / day / year) Country birth City and stateoforstay province (optional) 5 4 Date Birth Male g Dependent/spouse of a birth nonresident alien holding a U.S. of visa Under penalties of /perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including / 07Exception information ✔ Female 4 – Disposition of Real Property Other (see instructions) 07 19XX Italy Venice h ✔ accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I Sign 6a Country(ies) oftocitizenship 6b Foreign tax I.D. returns number or (if any) 6c treaty Type necessary ofarticle U.S. visa any), number, expirationthedate Additional information for f: disclose Enter treaty and number and authorize the aIRS to mycountry acceptance agent return information to(if resolve mattersand regarding Other Here assignment of my IRS individual taxpayer identification number (ITIN), including any J-1 previously assigned taxpayer 09/03/08 identifying number. 1a First name Middle name Last name Spain 34343434 b
information Name
(see instructions) Name at birth if different Keep a copy for your records. Applicant’s
mailing address
Mary Jane 6d Identification submittedsee (seeinstructions) instructions) Signature of document(s) applicant (if delegate, 1b First name Middle Driver’s license/State I.D. name ✔ Passport
DoePhone number Date (month / day / year) Last nameOther USCIS documentation /
/
(
)
Individual Taxpayer Identification Number 33 No.: / / Entry date in U.S. / / Issued by: Mary Jane Exp. date: Smith Delegate’s relationship Name of delegate, if applicable (type or print) have a P.O. box, see Parent page 4. Court-appointed guardian 2 Street address, apartment number, or rural route number. If you to applicant number (TIN) or employer identification number (EIN)? 6e Have you previously received a U.S. temporary taxpayer identification Power of Attorney 1234 Market Street No/Do not know. Skip line 6f.Apt. 1AAA ✔ Signature Date (month / day / year) Phone ( )
Exception 5 - T.D. 9363. instructions) h ✔ Other Before you (see begin: Additional a and f: or Enter country treaty article number • Do not submit information this form iffor you have, aretreaty eligible to obtain, a U.S. social security and number (SSN). 1a First name your immigration status or your Middle name Last name Getting an ITIN does not change right to work in the United States • Name
and does not 5 make you Mary eligible for the earned9363 income credit. Jane Exception – TREASURY DECISION (see instructions) Name at birth Reason youif different
1b First name
Doe
Middle name
Last name
are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, Mary Jane Smith c, d, e, or g, you2 must 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. Applicant’s a Nonresident alien required to obtain ITIN to claim tax treaty benefit 1234 Market Street Apt. 1AAA mailing address alienCity Nonresident filingoratown, U.S. tax return b state or province, and country. Include ZIP code or postal code where appropriate. c
U.S. resident alien (based on days present in the United States) filing a U.S. tax return
d
Dependent of U.S. citizen/resident alien
Philadelphia, PA 19104
Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
3 Street address, apartment number, or rural route number. Do not use a P.O. box number. Foreign e Spouse of U.S. citizen/resident alien address
Nonresident alienCity student, professor, researcher a U.S.Include tax return claiming an exception (iff different from or town, state ororprovince, andfiling country. ZIP or code or postal code where appropriate. above) g Dependent/spouse of a nonresident alien holding a U.S. visa (see instructions) England Exception 5 - T.D. 9363. h ✔ Other (see instructions) City and state or province (optional) 5 4 Date of birth (month / day / year) Country of birth Birth Male Additional information for a and f: Enter treaty country and treaty article number 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) 1b First name Middle name Last name information Name at birth if 6d Identification document(s) submitted (see instructions) different Mary Jane Smith Passport Driver’s license/State I.D. number. If you USCIS documentation Other 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 Foreign address
(if different from above) (see instructions)
Birth information
Sign Other Here
information
Keep a copy for your records.
Acceptance Agent’s Use ONLY
1234 Market Street
Apt. 1AAA
6e Have youtown, previously a U.S.and temporary taxpayer number or employer identification number (EIN)? City or state received or province, country. Includeidentification ZIP code or postal(TIN) code where appropriate. No/Do not know.PA Skip line 6f. 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
EIN of Corporation 6f Enter: TIN or EIN Name it was issuedand country. NameInclude under EINcode was established City orunder town, which state or province, ZIP which code or postal where appropriate.
6g Name of college/university or company (see instructions) England and state Length Date of birth (month / day / year) Country of birth City and stateoforstay province (optional) 5 4 City Male Under penalties I (applicant/delegate/acceptance agent) Venice declare that I have examined this application, including / 07 of /perjury, ✔ Female 07 19XX Italy accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I 6a Country(ies) Foreign tax I.D. returns number or (if any) 6c Type necessary of U.S. visato(if resolve any), number, expirationthedate authorize the IRSoftocitizenship disclose to my 6b acceptance agent return information mattersand regarding assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. 6d Identification submittedsee (seeinstructions) instructions) Signature of document(s) applicant (if delegate, Passport Driver’s license/State I.D.
Date (month / day / year) USCIS documentation /
/
Phone number Other
(
)
No.: Exp. date: / / Entry date in U.S. / / Issued by: Delegate’s relationship Name of delegate, if applicable (type or print) Parent Court-appointed guardian to applicant number (TIN) or employer identification number (EIN)? 6e Have you previously received a U.S. temporary taxpayer identification Power of Attorney No/Do not know. Skip line 6f. Signature Date (month / day / year) Phone ( ) Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). Fax ( ) / / EIN of Corporation 6f Enter: TIN or EIN and EIN Name and title (type or print) Name of company Name under which it was issued Name under which EIN was established
6g Name of college/university or company (see instructions) For Paperwork Reduction Notice, Cat. No. 10229L CityAct and state see page 4. Length of stay
Sign Here
and
Form
W-7 (Rev. 1-2006)
Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. Signature of applicant (if delegate, see instructions)
Date (month / day / year) /
/
Keep a copy for your records.
Name of delegate, if applicable (type or print)
Delegate’s relationship to applicant
Acceptance Agent’s Use ONLY
Signature
Date (month / day / year) /
Name and title (type or print)
For Paperwork Reduction Act Notice, see page 4.
34 Individual Taxpayer Identification Number
/
Name of company Cat. No. 10229L
Phone number (
)
Parent Court-appointed guardian Power of Attorney Phone ( Fax ( EIN
) )
Form
W-7 (Rev. 1-2006)
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 a month/ day/year (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 you entered your complete date of entry (if applicable) in a month/day/year (MM/DD/YYYY) format. 12. 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.
13. Enter the date of the application in a month/day/ year (MM/DD/YYYY) format. 14. 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. 15. Attach Power of Attorney (POA) (if applicable) – Form 8821 or Form 2848. 16. Mail your package to: Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342 or if using an overnight private delivery service: Internal Revenue Service ITIN Operations Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000
Individual Taxpayer Identification Number 35
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 POLICY SECTION To Whom it May Concern: This is to certify that
Name of Account Holder
has an account with this organization 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,
Date of Signature
Signature of Official
Printed Name of Official
36 Individual Taxpayer Identification Number
Individual Taxpayer Identification Number 37
COPY OF FORM W-7 Application for IRS Individual Taxpayer Identification Number
W-7
Application for IRS Individual Taxpayer Identification Number
Form (Rev. January 2010)
OMB No. 1545-0074
See instructions. For use by individuals who are not U.S. citizens or permanent residents.
Department of the Treasury Internal Revenue Service
FOR IRS USE ONLY
An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only. Before you begin: ● Do not submit this form if you have, or are eligible to get, a U.S. social security number (SSN). ● Getting an ITIN does not change your immigration status or your right to work in the United States and does not make you eligible for the earned income credit.
Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, c, d, e, f, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions). a
Nonresident alien required to get ITIN to claim tax treaty benefit
b
Nonresident alien filing a U.S. tax return
c
U.S. resident alien (based on days present in the United States) filing a U.S. tax return
d
Dependent of U.S. citizen/resident alien
e
Spouse of U.S. citizen/resident alien
f
Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception
g h
Dependent/spouse of a nonresident alien holding a U.S. visa Other (see instructions) Additional information for a and f: Enter treaty country 1a First name Middle name
Name
(see instructions) Name at birth if different
Applicant’s mailing address Foreign (nonU.S.) address
1b First name 2
Other information
and treaty article number Last name Last name
Middle name
Street address, apartment number, or rural route number. If you have a P.O. box, see page 4. City or town, state or province, and country. Include ZIP code or postal code where appropriate.
3
(if different from above) (see instructions)
Birth information
Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
Street address, apartment number, or rural route number. Do not use a P.O. box number. City or town, state or province, and country. Include ZIP code or postal code where appropriate.
4
Date of birth (month / day / year) /
Country of birth
City and state or province (optional)
/
6a Country(ies) of citizenship
6b Foreign tax I.D. number (if any)
6d Identification document(s) submitted (see instructions) USCIS documentation Issued by: No.:
5
Male Female 6c Type of U.S. visa (if any), number, and expiration date
Passport
Driver’s license/State I.D.
Other Exp. date:
/
/
Entry date in United States
/
/
6e Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)? No/Do not know. Skip line 6f. Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions). 6f Enter: TIN or EIN Name under which it was issued
and
6g Name of college/university or company (see instructions) City and state
Sign Here
Length of stay
Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. Signature of applicant (if delegate, see instructions)
Date (month / day / year) /
Keep a copy for your records.
Acceptance Agent’s Use ONLY
/
Name of delegate, if applicable (type or print)
Delegate’s relationship to applicant
Signature
Date (month / day / year) /
Name and title (type or print)
For Paperwork Reduction Act Notice, see page 5.
38 Individual Taxpayer Identification Number
/
Name of company Cat. No. 10229L
Phone number (
)
Parent Court-appointed guardian Power of Attorney ) Phone ( ( ) Fax EIN Office Code Form
W-7 (Rev. 1-2010)
Publication 1915 (Rev. 11-2014) Catalog Number 22533M Department of the Treasury Internal Revenue Service www.irs.gov
