Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 6

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If you are required to file a tax return, then you are not
from the address on line 2. If you no longer have a permanent
eligible for this exception.
residence, due to your relocation to the United States, enter only
!
the foreign country where you last resided on line 3. If you are
CAUTION
claiming a benefit under an income tax treaty with the United
Exception 2. Other income. This exception may apply if:
States, line 3 must show the treaty country.
1. You are claiming the benefits of a U.S. income tax treaty
with a foreign country and you receive any of the following:
Do not use a post office box or an “in care of”
(c/o) address instead of a street address on line 2 if you
!
a. Wages, salary, compensation, and honoraria payments,
are entering just a “country” name on line 3. If you do,
b. Scholarships, fellowships, and grants, and/or
CAUTION
your application may be rejected.
c. Gambling income, or
Line 4. Enter your date of birth in MM/DD/YYYY format, where
2. You are receiving taxable scholarship, fellowship, or grant
MM = 1 to 12 and DD = 1 to 31. To be eligible for an ITIN, your
income, but not claiming the benefits of an income tax treaty.
birth country must be recognized as a foreign country by the
See the
Exceptions
Tables, later, for more details on
U.S. Department of State.
Exception 2. Information returns applicable to Exception 2 may
Line 6a. Enter the country or countries (in the case of dual
include Form 1042-S.
citizenship) in which you are a citizen. Enter the complete
Exception 3. Mortgage interest—third party reporting.
country name; do not abbreviate.
This exception may apply if you have a home mortgage loan on
real property you own in the United States that is subject to third
Line 6b. If your country of residence for tax purposes has
party reporting of mortgage interest. See the
Exceptions
Tables,
issued you a tax identification number, enter that number on
later, for more details on Exception 3. Information returns
line 6b. For example, if you are a resident of Canada, enter your
applicable to Exception 3 may include Form 1098, Mortgage
Canadian Social Security number.
Interest Statement.
Line 6c. Enter only U.S. nonimmigrant visa information. Include
Exception 4. Dispositions by a foreign person of U.S.
the USCIS classification, number of the U.S. visa, and the
real property interest—third party withholding. This
expiration date in month/day/year format. For example, if you
exception may apply if you are a party to a disposition of a U.S.
have an F-1/F-2 visa with the number 123456 that has an
real property interest by a foreign person, which is generally
expiration date of December 31, 2015, enter “F-1/F-2,” “123456,”
subject to withholding by the transferee or buyer (withholding
and “12/31/2015” in the entry space. Individuals in possession of
agent). See the
Exceptions
Tables, later, for more details on
an I-20/I-94 document(s) should attach a copy to their Form
Exception 4.
W-7.
Information returns applicable to Exception 4 may include the
Line 6d. Check the box indicating the type of document(s) you
following.
are submitting to prove your foreign status and identity. You
Form 8288, U.S. Withholding Tax Return for Dispositions by
must submit documents as explained in item (3) under How To
Foreign Persons of U.S. Real Property Interests.
Apply, earlier. Enter the name of the state or country or other
Form 8288-A, Statement of Withholding on Dispositions by
issuer, the identification number (if any) appearing on the
Foreign Persons of U.S. Real Property Interests.
document(s), the expiration date, and the date on which you
Form 8288-B, Application for Withholding Certificate for
entered the United States. Dates must be entered in the
Dispositions by Foreign Persons of U.S. Real Property Interests.
month/day/year format. Also, you may later be required to
Exception 5. Treasury Decision (TD) 9363. This exception
provide a certified translation of foreign language documents.
may apply if you have an IRS reporting requirement under TD
9363 and are submitting Form W-7 with Form 13350. See the
Note. If you are submitting a passport, or a certified copy from
Exceptions
Tables, later, for more details on Exception 5.
the issuing agency, no other documentation is required to prove
Line Instructions
your “foreign status” or “identity,” but ensure any visa information
shown on the passport is entered on line 6c and the pages of the
Enter “N/A” (not applicable) on all sections of each line that do
passport showing the U.S. visa (if a visa is required for your
not apply to you. Do not leave any section blank. For example,
Form W-7) are included with your Form W-7. However, if you are
line 4 should have three separate entries.
submitting more than one document, enter only the information
for the first document on this line. Attach a separate sheet
Line 1a. Enter your legal name on line 1a as it appears on your
showing the required information for the additional document(s).
identifying documents. This entry should reflect your name as it
On the separate sheet, be sure to write your name and “Form
will appear on a U.S. tax return.
W-7” at the top.
Your ITIN will be established using this name. If you do
The “Entry date in United States” must contain the
not use this name on the U.S. tax return, the processing
!
complete date on which you entered the country for the
!
of the U.S. tax return may be delayed.
CAUTION
purpose for which you are requesting an ITIN
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(if applicable). If you have never entered the United States, enter
Line 1b. Enter your name as it appears on your birth certificate
“Never entered the United States” on this line.
if it is different from your entry on line 1a.
Example. You entered the United States on June 1, 2014, to
Line 2. Enter your complete mailing address on line 2. This is
visit. You returned home on July 1, 2014. You then entered the
the address the IRS will use to return your original documents
United States on August 1, 2014, to work for Company X. You
and send written notification of your ITIN.
want to file a return for the income you earned in the United
Note. If the U.S. Postal Service will not deliver mail to your
States in 2014. You are not eligible to get a social security
physical location, enter the U.S. Postal Service's post office box
number. You file Form W-7 with your 2014 return. Enter
number for your mailing address. Contact your local U.S. Post
“08/01/2014” on line 6d of Form W-7.
Office for more information. Do not use a post office box owned
Line 6e. If you ever received an Internal Revenue Service
and operated by a private firm or company.
Number (IRSN) or an employer identification number (EIN),
Line 3. Enter your complete foreign (non-U.S.) address in the
check the “Yes” box and complete line 6f. If you never had an
country where you permanently or normally reside if it is different
-5-
Form W-7 (Rev. December 2014)

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