Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 8

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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(d). Gambling
Persons who are eligible to claim Exception 2(d)
Documentation you must submit if you are eligible to
Income
include:
claim Exception 2(d):
Nonresident aliens visiting the United States who:
Claiming the
Your W-7, which must be submitted through the services of
have gambling winnings,
benefits of a tax
an appropriate gaming official serving as an IRS ITIN
are claiming the benefits of a tax treaty for an exempt or
treaty
Acceptance Agent to apply for an ITIN under Exception
reduced rate of federal tax withholding on that income, and
2(d).
will be utilizing the services of a gaming official as an IRS
ITIN Acceptance Agent.
Note. If you do not secure the services of a gaming official,
you may still file Form 1040NR at the end of the tax year
with a Form W-7, attaching a copy of Form 1042-S
displaying the amount of tax withheld. Your 1040NR return
also should display the tax treaty article number and country
under which you are claiming the treaty benefits.
Exception #3
Third Party Reporting of Mortgage Interest
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third Party Reporting of Mortgage
If you are eligible to claim Exception 3, you must submit documentation showing evidence of a home
Interest
mortgage loan. This would include a copy of the contract of sale or similar documentation showing
evidence of a home mortgage loan on real property located in the United States.
Exception #4
Third Party Withholding — Disposition by a Foreign Person of U.S. Real Property Interest
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third Party Withholding — Disposition
A withholding obligation generally is imposed on a buyer or other transferee (withholding agent)
by a Foreign Person of U.S. Real
when the buyer acquires a U.S. real property interest from a foreign person. In some instances, the
Property Interest
foreign person may apply for a withholding certificate to reduce or eliminate withholding on the
disposition of real property.
If you are eligible to claim Exception 4, you must submit:
A completed Form 8288-B, and
A copy of the sale contract.
Note. For the seller of the property, copies of Forms 8288 and 8288-A submitted by the buyer
should be attached to Form W-7.
Exception #5
Filing Under Treasury Decision (TD) 9363 with Form 13350
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
If you are eligible to claim Exception 5, you must submit Form W-7 and Form 13350 along with a
Reporting obligations under TD 9363
letter from your employer on corporate letterhead stating you have been designated as the person
responsible for ensuring compliance with IRS information reporting requirements.
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