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

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withholding or covered by tax treaty benefits. See the
Line 1b. Enter your name as it appears on your birth
Exceptions Tables on page 6 for information on the
certificate if it is different from your entry on line 1a.
requirements for claiming Exception 1.
Line 2. Enter your complete mailing address on line 2. This is
Information returns applicable to Exception 1 may include
the address the IRS will use to return your original documents
the following.
and send written notification of your ITIN.
Form 1042-S, Foreign Person’s U.S. Source Income Subject
Note. If the U.S. Postal Service will not deliver mail to your
to Withholding.
physical location, enter the U.S. Postal Service’s post office box
Form 1099-INT, Interest Income.
number for your mailing address. Contact your local U.S. Post
Form 8805, Foreign Partner’s Information Statement of
Office for more information. Do not use a post office box owned
Section 1446 Withholding Tax.
and operated by a private firm or company.
Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc.
Line 3. Enter your complete foreign (non-U.S.) address in the
Exception 2. Other income.
country where you permanently or normally reside if it is
different from the address on line 2. If you no longer have a
Applicants receiving compensation for personal services
permanent residence, due to your relocation to the United
!
performed in the United States, or issued a U.S. visa
States, enter only the foreign country where you last resided on
that is valid for employment, should first apply for an
CAUTION
line 3. If you are claiming a benefit under an income tax treaty
SSN with the SSA. You are not eligible for an ITIN if you are
with the United States, line 3 must show the treaty country.
eligible to get an SSN.
Do not use a post office box or an “in care of” (c/o)
This exception may apply if:
!
address instead of a street address on line 2 if you are
1. You are claiming the benefits of a U.S. income tax treaty
entering just a “country” name on line 3. If you do, your
CAUTION
with a foreign country and you receive any of the following:
application will be rejected.
a. Wages, salary, compensation, and honoraria payments,
b. Scholarships, fellowships, and grants, or
Line 4. To be eligible for an ITIN, your birth country must be
c. Gambling income, or
recognized as a foreign country by the U.S. Department of
State.
2. You are receiving taxable scholarship, fellowship, or
grant income, but not claiming the benefits of an income tax
Line 6a. Enter the country or countries (in the case of dual
treaty.
citizenship) in which you are a citizen. Enter the complete
country name; do not abbreviate.
See the Exceptions Tables on pages 6 through 8 for
information on the requirements for claiming Exception 2.
Line 6b. If your country of residence for tax purposes has
Information returns applicable to Exception 2 may include
issued you a tax identification number, enter that number on
Form 1042-S.
line 6b. For example, if you are a resident of Canada, enter
your Canadian Social Insurance Number.
Exception 3. Mortgage interest — third party reporting.
This exception may apply if you have a home mortgage loan on
Line 6c. Enter only U.S. nonimmigrant visa information.
real property you own in the United States that is subject to
Include the USCIS classification, number of the U.S. visa, and
third party reporting of mortgage interest. See the Exceptions
the expiration date in month/day/year format. For example, if
Tables on page 8 for information on the requirements for
you have an F-1/F-2 visa with the number 123456 that has an
claiming Exception 3. Information returns applicable to
expiration date of December 31, 2012, enter “F-1/F-2,”
Exception 3 may include Form 1098, Mortgage Interest
“123456,” and “12/31/2012” in the entry space.
Statement.
Note. If the visa has been issued under a “duration of stay”
Exception 4. Dispositions by a foreign person of U.S.
label by USCIS, enter “D/S” as the expiration date.
real property interest — third party withholding. This
exception may apply if you are a party to a disposition of a U.S.
Line 6d. Check the box indicating the type of document(s) you
real property interest by a foreign person, which is generally
are submitting for identification. You must submit documents as
subject to withholding by the transferee or buyer (withholding
explained in item (3) under How To Apply on page 2. Enter the
agent). See the Exceptions Tables on page 8 for information on
name of the state or country or other issuer, the identification
the requirements for claiming Exception 4. Information returns
number (if any) appearing on the document(s), the expiration
applicable to Exception 4 may include the following.
date, and the date on which you entered the United States.
Form 8288, U.S. Withholding Tax Return for Dispositions by
Dates must be entered in the month/day/year format. Also, you
Foreign Persons of U.S. Real Property Interests.
may later be required to provide a certified translation of foreign
Form 8288-A, Statement of Withholding on Dispositions by
language documents.
Foreign Persons of U.S. Real Property Interests.
Note. Any visa information shown on a passport must be
Form 8288-B, Application for Withholding Certificate for
entered on line 6c.
Dispositions by Foreign Persons of U.S. Real Property
Interests.
The “Entry date in United States” must contain the
Exception 5. Treasury Decision (TD) 9363. This
!
complete date on which you entered the country (if
exception may apply if you have an IRS reporting requirement
applicable). If you have not entered the United States,
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under TD 9363 and are submitting Form W-7 with Form 13350.
enter “N/A” on this line.
See the Exceptions Tables on page 8 for information on the
requirements for claiming Exception 5.
Line 6e. If you ever received a temporary taxpayer
identification number (TIN) or an employer identification number
Line Instructions
(EIN), check the “Yes” box and complete line 6f. If you never
had a temporary TIN or an EIN, or you do not know your
Enter N/A (not applicable) on all lines that do not apply to you.
temporary TIN, check the “No/Do not know” box.
Do not leave any lines blank.
A temporary TIN is a nine-digit number issued by the IRS to
Line 1a. Enter your legal name on line 1a as it appears on
persons who file a return or make a payment without providing
your documents. This entry should reflect your name as it will
a TIN. You would have been issued this number if you filed a
appear on a U.S. tax return.
U.S. tax return and did not have a social security number. This
Your ITIN will be established using this name. If you do
temporary TIN will appear on any correspondence the IRS sent
!
not use this name on the U.S. tax return, the processing
you concerning that return.
of the U.S. tax return may be delayed.
CAUTION
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