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

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Exceptions Tables (continued)
Exception #2 (continued)
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 with No
Tax Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
2(b).
Scholarships,
Persons who are eligible to claim Exception 2(b)
Documentation you must submit if you are eligible to
Fellowships,
include:
claim Exception 2(b):
and Grants
Individuals claiming the benefits of a tax treaty who:
Claiming the
are either exempt from or subject to a reduced rate of tax
A letter or official notification from the educational
benefits of a tax
on their income from scholarships, fellowships, or grants
institution (that is, college or university) awarding the
treaty
(that is, foreign students, scholars, professors, researchers,
noncompensatory scholarship, fellowship, or grant; or
foreign visitors, or any other individual),
A copy of a contract with a college, university, or
educational institution;
and
will be submitting Form W-8BEN to the withholding agent.
along with:
A copy of your passport showing the valid visa issued by
the U.S. Department of State, and
Evidence (information) on the Form W-7 that you are
entitled to claim the benefits of a tax treaty, and
A copy of the W-8BEN that was submitted to the
withholding agent, and
A letter from the Social Security Administration* stating
that you are ineligible to receive a social security number
(SSN).
*If you are a student on an F-1, J-1, or M-1 visa who will not
be working while studying in the United States, you will not
have to apply for an SSN. You will be permitted to provide a
letter from the Designated School Official or Responsible
Officer stating that you will not be securing employment in
the United States or receiving any type of income from
personal services.
2(c).
Scholarships,
Persons who are eligible to claim Exception 2(c)
Documentation you must submit if you are eligible to
Fellowships,
include:
claim Exception 2(c):
and Grants
Individuals receiving noncompensatory income from
A letter or official notification from the educational
scholarships, fellowships, or grants (that is, foreign students,
institution (that is, college or university) awarding the
scholars, professors, researchers, or any other individual)
noncompensatory scholarship, fellowship, or grant; or
that is subject to IRS information reporting and/or
A copy of a contract with a college, university, or
withholding requirements during the current year.
educational institution;
along with:
Not claiming
A copy of your passport showing the valid visa issued by
benefits of a tax
the U.S. Department of State, and
treaty
A letter from the Designated School Official (DSO) or
Responsible Officer (RO) stating that you are receiving
noncompensatory income from scholarships, fellowships, or
grants that is subject to IRS information reporting and/or
federal tax withholding requirements during the current year
(this letter must be attached to your Form W-7 or your
application for an ITIN will be denied), and
A letter from the Social Security Administration* stating
that you are ineligible to receive a social security number
(SSN).
*If you are a student on an F-1, J-1, or M-1 visa who will not
be working while studying in the United States, you will not
have to apply for an SSN. You will be permitted to provide a
letter from the DSO or RO stating that you will not be
securing employment in the United States or receiving any
type of income from personal services.
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