Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 4
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84
Form W-7 (Rev. 2-2008)
Page
e. Spouse of a U.S. citizen/resident alien. This category includes:
Exception 2. Other income.
A nonresident alien husband or wife who is not filing a U.S. tax
Applicants with a U.S. visa that is valid for employment
return (including a joint return) and who is not eligible to obtain an
should first apply for an SSN with the SSA. You are not
SSN but who, as a spouse, is claimed as an exemption, and
eligible for an ITIN if you are eligible to obtain an SSN.
CAUTION
A nonresident alien electing to file a U.S. tax return jointly with a
spouse who is a U.S. citizen or resident alien.
This exception may apply if:
f. Nonresident alien student, professor, or researcher filing a U.S.
1. You are claiming the benefits of a U.S. income tax treaty with a
tax return or claiming an exception. This is an individual who has
foreign country and you receive any of the following:
not abandoned his or her residence in a foreign country and who is a
bona fide student, professor, or researcher coming temporarily to the
a. Wages, salary, compensation, and honoraria payments,
United States solely to attend classes at a recognized institution of
education, to teach, or to perform research. If you check this box, you
b. Scholarships, fellowships, and grants,
must complete lines 6c and 6g and provide your passport with a valid
U.S. visa. If you are present in the United States on a work-related
c. Gambling income, or
visa (F-1, J-1, or M-1), but will not be employed (that is, your
2. You are receiving taxable scholarship, fellowship, or grant income,
presence in the United States is study related), you can choose to
attach a letter from the Designated School Official or Responsible
but not claiming the benefits of an income tax treaty.
Officer instead of applying with the SSA for an SSN. The letter must
clearly state that you will not be securing employment while in the
See the Exceptions Tables on pages 6 and 7 for information on the
United States, and your presence here is solely study related. If you
requirements for claiming Exception 2. Information returns applicable
check this box to claim the benefits of a U.S. income tax treaty with a
to Exception 2 may include Form 1042-S, Foreign Person’s U.S.
foreign country, also check box h. On the dotted line next to box h,
Source Income Subject to Withholding.
enter the appropriate designation for Exception 2, (see below).
Identify the exception by its number, alpha subsection, and category
Exception 3. Mortgage interest—third party reporting. This
under which you are applying (for example, enter “Exception
exception may apply if you have a home mortgage loan on real
2b-Scholarship Income and claiming tax treaty benefits” or
property you own in the United States that is subject to third party
“Exception 2c-Scholarship Income”). Also, enter the name of the
reporting of mortgage interest. See the Exceptions Tables on page 8
treaty country and the treaty article number in the appropriate entry
for information on the requirements for claiming Exception 3.
spaces below box h (if applicable) and attach the documents required
Information returns applicable to Exception 3 may include Form
under Exception 2.
1098, Mortgage Interest Statement.
g. Dependent/spouse of a nonresident alien holding a U.S. visa.
Exception 4. Dispositions by a foreign person of U.S. real
This is an individual who can be claimed as a dependent or a
property interest—third party withholding. This exception may
apply if you are a party to a disposition of a U.S. real property interest
spouse on a U.S. tax return, who is unable, or not eligible, to obtain
an SSN and who has entered the United States with a nonresident
by a foreign person, which is generally subject to withholding by the
transferee or buyer (withholding agent). See the Exceptions Tables on
alien holding a U.S. visa. For example, the primary visa holder has a
B-1 visa; the dependent or spouse has a B-2 visa.
page 8 for information on the requirements for claiming Exception 4.
Information returns applicable to Exception 4 may include the
following.
h. Other. If the reason for your ITIN request is not described in
boxes a through g, check this box. Describe in detail your reason for
Form 8288, U.S. Withholding Tax Return for Dispositions by
requesting an ITIN and attach supporting documents.
Foreign Persons of U.S. Real Property Interests
Frequently, third parties (such as banks and other financial
Form 8288-A, Statement of Withholding on Dispositions by
institutions) which are subject to information reporting and
Foreign Persons of U.S. Real Property Interests
withholding requirements, will request an ITIN from you to enable
Form 8288-B, Application for Withholding Certificate for
them to file information returns required by law. If you are requesting
an ITIN for this reason, you may be able to claim one of the
Dispositions by Foreign Persons of U.S. Real Property Interests
exceptions described below. Enter on the dotted line next to box h
the exception that applies to you. Identify the exception by its
Line Instructions
number, alpha subsection (if applicable), and category under which
you are applying (for example, enter “Exception 1a-Partnership
Enter N/A (not applicable) on all lines that do not apply to you. Do
Interest” or “Exception 3-Mortgage Interest”). Examples of
not leave any lines blank.
completed Forms W-7 can be found in Publication 1915. You will not
need to attach a tax return to your Form W-7. For more detailed
Line 1a. Enter your legal name on line 1a as it appears on your
information regarding the exception(s) that may apply to you, see the
documents. This entry should reflect your name as it will appear on a
Exceptions Tables beginning on page 6.
U.S. tax return.
Note. If box h is checked, box a or f may also be checked.
Your ITIN will be established using this name. If you do not
use this name on the U.S. tax return, the processing of the
Exception 1. Passive income—third party withholding or tax
U.S. tax return may be delayed.
treaty benefits. This exception may apply if you are the recipient of
partnership income, interest income, annuity income, etc. that is
CAUTION
subject to third party withholding or covered by tax treaty benefits.
See the Exceptions Tables on page 6 for information on the
Line 1b. Enter your name as it appears on your birth certificate if it
requirements for claiming Exception 1.
is different from your entry on line 1a.
Information returns applicable to Exception 1 may include the
Line 2. Enter your complete mailing address on line 2. This is the
following.
address the IRS will use to return your original documents and send
Form 1042-S, Foreign Person’s U.S. Source Income Subject to
written notification of your ITIN.
Withholding
Note. If the U.S. Postal Service will not deliver mail to your physical
Form 1099-INT, Interest Income
location, enter the U.S. Postal Service’s post office box number for
your mailing address. Contact your local U.S. Post Office for more
Form 8805, Foreign Partner’s Information Statement of Section
information. Do not use a post office box owned and operated by a
1446 Withholding Tax
private firm or company.
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