Looking for a W7 Form Templates? Download it for free!

returns and return information are confidential, as required by

If you have suggestions for making this form simpler, we

Internal Revenue Code section 6103.

would be happy to hear from you. See the instructions for your

income tax return.

The average time and expenses required to complete and

file this form will vary depending on individual circumstances.

For the estimated averages, see the instructions for your

income tax return.

Exceptions Tables

Exception #1

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

Third Party

Withholding

Documentation you must submit if you are eligible to

Persons who are eligible to claim Exception 1 include:

on Passive

claim Exception 1:

Income

1(a) Individuals who are partners of a U.S. or foreign

1(a) A copy of the portion of the partnership or LLC

partnership that invests in the United States and that owns

agreement displaying the partnership’s employer

assets that generate income subject to IRS information

identification number and showing that you are a partner in

reporting and federal tax withholding requirements; or

the partnership that is conducting business in the United

States.

1(b) Individuals who have opened an interest-bearing bank

1(b) A signed letter from the bank on its official letterhead,

deposit account that generates income that is effectively

displaying your name and stating that you have opened a

connected with their U.S. trade or business and is subject to

business account that is subject to IRS information reporting

IRS information reporting and/or federal tax withholding; or

and/or federal tax withholding on the interest generated

during the current tax year.

1(c) Individuals who are “resident aliens” for tax purposes

1(c) A signed letter from the bank on its official letterhead,

and have opened an interest-bearing bank deposit account

displaying your name and stating that you have opened an

that generates income subject to IRS information reporting

individual deposit account that is subject to IRS information

and/or federal tax withholding; or

reporting and/or federal tax withholding on the interest

generated during the current tax year.

1(d) Individuals who are receiving distributions during the

1(d) A signed letter or document from the withholding agent,

current tax year of income such as pensions, annuities,

on official letterhead, showing your name and verifying that

rental income, royalties, dividends, etc., and are required to

an ITIN is required to make distributions to you during the

provide an ITIN to the withholding agent (for example, an

current tax year that are subject to IRS information reporting

investment company, insurance company, or financial

or federal tax withholding.

institution, etc.) for the purposes of tax withholding and/or

reporting requirements.

Exception #2

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

2(a). Wages,

Salary,

Persons who are eligible to claim Exception 2(a)

Documentation you must submit if you are eligible to

Compensation,

include:

claim Exception 2(a):

and Honoraria

Payments

Individuals claiming the benefits of a tax treaty who:

Claiming the

•

are either exempt or subject to a reduced rate of

A letter of employment from the payer of the income, or

benefits of a tax

withholding of tax on their wages, salary, compensation, and

•

A copy of the employment contract, or

treaty

honoraria payments,

•

A letter requesting your presence for a speaking

engagement, etc.

and

•

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

along with:

•

Evidence (information) on the Form W-7 that you are

entitled to claim the benefits of a tax treaty, and

•

A copy of the completed withholding agent’s portion of

Form 8233 attached to the Form W-7, and a letter from the

Social Security Administration (SSA)*, stating that you are

ineligible to receive a social security number.

*If you are present in the United States and are receiving

honoraria payments, you do not have to get 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 be

enough.

-6-

Form W-7 (Rev. January 2012)

Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 6

Related Articles

Related forms

Related Categories