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Exceptions Tables (continued)

Exception #2 (continued)

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

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 United States who:

Claiming the

Your Form 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 Acceptance

are claiming the benefits of a tax treaty for an exempt or

treaty

Agent to apply for an ITIN under Exception 2(d).

reduced rate of federal tax withholding on that income, and

will be utilizing the services of a gaming official as an IRS ITIN

Note. If you do not secure the services of a gaming official, you

Acceptance Agent.

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 Form 1040NR return also should display the tax

treaty article number and country under which you are claiming the

treaty benefits.

Exception #3

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

Third Party Reporting of Mortgage Interest

If you are eligible to claim Exception 3, you must submit documentation showing evidence of a home 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

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

Third Party Withholding—Disposition by a

A withholding obligation generally is imposed on a buyer or other transferee (withholding agent) when the buyer

Foreign Person of U.S. Real Property

acquires a U.S. real property interest from a foreign person. In some instances, the foreign person may apply

Interest

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

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

Reporting Obligations under TD 9363

If you are eligible to claim Exception 5, you must submit Form W-7 and Form 13350 along with a letter from your

employer on corporate letterhead stating you have been designated as the person responsible for ensuring

compliance with IRS information reporting requirements.

-9-

Form W-7 (Rev. December 2014)

Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 10

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