Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 7
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Form W-7 (Rev. 2-2008)
Page
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,
Documentation you must submit if you are eligible to claim
Persons who are eligible to claim Exception 2(b) include:
Fellowships, and
Exception 2(b):
Grants
Individuals claiming the benefits of a tax treaty who:
are either exempt from or subject to a reduced rate of tax on
A letter or official notification from the educational institution
their income from scholarships, fellowships or grants. (i.e.,
(i.e., college or university) awarding the noncompensatory
foreign students, scholars, professors, researchers, foreign
scholarship, fellowship, or grant; or
Claiming the
visitors, or any other individual),
benefits of a tax
A copy of a contract with a college, university, or
treaty
educational institution;
and
along with:
will be submitting Form W-8BEN to the withholding agent.
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 U.S., 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 U.S. or receiving
any type of income from personal services.
2(c). Scholarships,
Documentation you must submit if you are eligible to claim
Persons who are eligible to claim Exception 2(c) include:
Fellowships, and
Exception 2(c):
Grants
Individuals receiving noncompensatory income from
A letter or official notification from the educational institution
scholarships, fellowships, or grants (i.e., foreign students,
(i.e., college or university) awarding the noncompensatory
scholars, professors, researchers, or any other individual) that is
scholarship, fellowship, or grant; or
subject to IRS information reporting and/or withholding
A copy of a contract with a college, university, or educational
requirements during the current year.
Not claiming
institution;
benefits of a tax
treaty
along with:
A copy of your passport showing the valid visa issued by the
U.S. Department of State, and
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 U.S., 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 U.S. or receiving any type of income from personal
services.
2(d). Gambling
Documentation you must submit if you are eligible to claim
Persons who are eligible to claim Exception 2(d) include:
Income
Exception 2(d):
Nonresident aliens visiting the U.S. who:
Claiming the
benefits of a tax
have gambling winnings,
Your W-7, which must be submitted through the services of an
treaty
appropriate gaming official serving as an IRS ITIN Acceptance
Agent to apply for an ITIN under Exception 2(d).
are claiming the benefits of a tax treaty for an exempt or
reduced rate of federal tax withholding on that income, and
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
will be utilizing the services of a gaming official as an IRS ITIN
W-7, attaching a copy of Form 1042-S displaying the amount of tax
Acceptance Agent.
withheld. Your 1040NR return should also display the tax treaty
article number and country under which you are claiming the treaty
benefits.
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