Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 6
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Form W-7 (Rev. 2-2008)
Page
Exceptions Tables
Exception #1
Third Party Withholding on Passive Income
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third Party
Documentation you must submit if you are eligible to claim
Withholding on
Persons who are eligible to claim Exception 1 include:
Exception 1:
Passive Income
1(a) Individuals who are partners of a foreign partnership that
1(a) A copy of the portion of the partnership agreement displaying
invests in the U.S. and who own assets that generate income
the partnership’s Employer Identification Number and showing that
subject to IRS information reporting and federal tax withholding
you are a partner in the partnership that is conducting business in
requirements; or
the United States.
1(b) Individuals who have opened an interest bearing bank deposit
1(b) Paperwork from the bank showing that you opened an interest
account that generates income which is effectively connected with
bearing business account that is subject to IRS information
their U.S. trade or business and is subject to IRS information
reporting and/or federal tax withholding during the current tax year.
reporting and/or federal tax withholding; or
1(c) Individuals who are "resident aliens" for tax purposes and have
1(c) Paperwork from the bank stating that you are receiving
opened up an interest bearing bank deposit account that generates
distributions from a deposit account which are subject to IRS
income subject to IRS information reporting and/or federal tax
information reporting and/or federal tax withholding during the
withholding; or
current tax year. An acknowledged (signed by the bank) copy of
the Form W-9 that you provided to the bank must be attached to
your Form W-7.
1(d) Individuals who are receiving distributions during the current
1(d) A signed letter or document from the withholding agent, on
year of income such as pensions, annuities, royalties, dividends,
official letterhead, showing your name and account number, and
etc. and are required to provide an ITIN to the withholding agent
evidencing that an ITIN is required to make distributions to you
(i.e., investment company, insurance company, financial institution,
during the current tax year which are subject to IRS information
etc.) for the purposes of tax withholding and reporting
reporting or federal tax withholding.
requirements.
Exception #2
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(a). Wages,
Salary,
Documentation you must submit if you are eligible to claim
Compensation and
Persons who are eligible to claim Exception 2(a) include:
Exception 2(a):
Honoraria
Payments
Individuals claiming the benefits of a tax treaty who:
Claiming the
are either exempt or subject to a reduced rate of withholding of
A letter of employment from the payer of the income, or
benefits of a tax
tax on their wages, salary, compensation, and honoraria
A copy of the employment contract, or
treaty
payments,
A letter requesting your presence for a speaking engagement,
and
etc.
along with:
will be submitting Form 8233 to the payer of the income.
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 U.S. and are receiving honoraria payments, you do
not have to obtain a letter of denial from the SSA. A letter from the authorized
school official will suffice.
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