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include a copy of the legal documents verifying your

Information returns applicable to Exception 1 may include

relationship to the child.

the following.

•

Form 1042-S, Foreign Person’s U.S. Source Income Subject

e. Spouse of a U.S. citizen/resident alien. This category

to Withholding.

includes:

•

Form 1099-INT, Interest Income.

•

A resident or nonresident alien husband or wife who is not

•

Form 8805, Foreign Partner’s Information Statement of

filing a U.S. tax return (including a joint return) and who is not

Section 1446 Withholding Tax.

eligible to get an SSN but who, as a spouse, is claimed as an

•

Schedule K-1 (Form 1065), Partner’s Share of Income,

exemption, and

Deductions, Credits, etc.

•

A resident or nonresident alien electing to file a U.S. tax

Exception 2. Other income.

return jointly with a spouse who is a U.S. citizen or resident

alien.

Applicants receiving compensation for personal services

performed in the United States, or issued a U.S. visa

f. Nonresident alien student, professor, or researcher filing

that is valid for employment, should first apply for an

a U.S. tax return or claiming an exception. This is an

CAUTION

SSN with the SSA. You are not eligible for an ITIN if you are

individual who has not abandoned his or her residence in a

eligible to get an SSN.

foreign country and who is a bona fide student, professor, or

researcher coming temporarily to the United States solely to

This exception may apply if:

attend classes at a recognized institution of education, to teach,

1. You are claiming the benefits of a U.S. income tax treaty

or to perform research.

with a foreign country and you receive any of the following:

a. Wages, salary, compensation, and honoraria payments,

If you check this box, you must complete lines 6c and 6g

b. Scholarships, fellowships, and grants, or

and provide your passport with a valid U.S. visa. If you are

c. Gambling income, or

present in the United States on a work-related visa (F-1, J-1, or

M-1), but will not be employed (that is, your presence in the

2. You are receiving taxable scholarship, fellowship, or

United States is study-related), you can choose to attach a

grant income, but not claiming the benefits of an income tax

letter from the Designated School Official or Responsible

treaty.

Officer instead of applying with the SSA for an SSN. The letter

See the Exceptions Tables, later, for more details on

must clearly state that you will not be securing employment

Exception 2. Information returns applicable to Exception 2 may

while in the United States and your presence here is solely

include Form 1042-S.

study-related. This letter can be submitted instead of a Social

Security denial letter if you are filing a tax return with this Form

Exception 3. Mortgage interest — third party reporting.

W-7 or claiming Exception 2 (explained later).

This exception may apply if you have a home mortgage loan on

real property you own in the United States that is subject to

If you check this box to claim an exception under the

third party reporting of mortgage interest. See the Exceptions

benefits of a U.S. income tax treaty with a foreign country, also

Tables, later, for more details on Exception 3. Information

check box h. On the dotted line next to box h, enter the

returns applicable to Exception 3 may include Form 1098,

appropriate designation for Exception 2, explained later. Identify

Mortgage Interest Statement.

the exception by its number, alpha subsection, and category

Exception 4. Dispositions by a foreign person of U.S.

under which you are applying (for example, enter “Exception

real property interest — third party withholding. This

2b-Scholarship Income and claiming tax treaty benefits” or

exception may apply if you are a party to a disposition of a U.S.

“Exception 2c-Scholarship Income”). Also, enter the name of

real property interest by a foreign person, which is generally

the treaty country and the treaty article number in the

subject to withholding by the transferee or buyer (withholding

appropriate entry spaces below box h (if applicable) and attach

agent). See the Exceptions Tables, later, for more details on

the documents required under Exception 2.

Exception 4.

g. Dependent/spouse of a nonresident alien holding a U.S.

Information returns applicable to Exception 4 may include

visa. This is an individual who can be claimed as a dependent

the following.

or a spouse on a U.S. tax return, who is unable, or not eligible,

•

Form 8288, U.S. Withholding Tax Return for Dispositions by

to get an SSN, and who has entered the United States with a

Foreign Persons of U.S. Real Property Interests.

nonresident alien who holds a U.S.visa. If you apply for an ITIN

•

Form 8288-A, Statement of Withholding on Dispositions by

under this category, remember to attach a copy of your visa to

Foreign Persons of U.S. Real Property Interests.

your Form W-7.

•

Form 8288-B, Application for Withholding Certificate for

h. Other. If the reason for your ITIN request is not described in

Dispositions by Foreign Persons of U.S. Real Property

boxes a through g, check this box. Describe in detail your

Interests.

reason for requesting an ITIN and attach supporting

Exception 5. Treasury Decision (TD) 9363. This

documents.

exception may apply if you have an IRS reporting requirement

under TD 9363 and are submitting Form W-7 with Form 13350.

Frequently, third parties (such as banks and other financial

See the Exceptions Tables, later, for more details on Exception

institutions) that are subject to information reporting and

withholding requirements will request an ITIN from you to

enable them to file information returns required by law. If you

Line Instructions

are requesting an ITIN for this reason, you may be able to claim

one of the exceptions described later. Enter on the dotted line

Enter “N/A” (not applicable) on all lines that do not apply to you.

next to box h the exception that applies to you. Identify the

Do not leave any lines blank.

exception by its number, alpha subsection (if applicable), and

Line 1a. Enter your legal name on line 1a as it appears on

category under which you are applying (for example, enter

your documents. This entry should reflect your name as it will

“Exception 1a-Partnership Interest” or “Exception 3-Mortgage

appear on a U.S. tax return.

Interest”). Examples of completed Forms W-7 can be found in

Pub. 1915. You will not need to attach a tax return to your Form

Your ITIN will be established using this name. If you do

W-7.

not use this name on the U.S. tax return, the processing

of the U.S. tax return may be delayed.

CAUTION

Exception 1. Passive income — third party withholding

Line 1b. Enter your name as it appears on your birth

or tax treaty benefits. This exception may apply if you are the

certificate if it is different from your entry on line 1a.

recipient of partnership income, interest income, annuity

income, rental income, or other passive income that is subject

Line 2. Enter your complete mailing address on line 2. This is

to third party withholding or covered by tax treaty benefits. See

the address the IRS will use to return your original documents

the Exceptions Tables, later, for more details on Exception 1.

and send written notification of your ITIN.

-4-

Form W-7 (Rev. January 2012)

Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 4

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