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Exceptions Tables

Exception #1

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 U.S. or foreign partnership

1(a) A copy of the portion of the partnership or LLC agreement

that invests in the United States and that owns assets that

displaying the partnership's employer identification number and

generate income subject to IRS information reporting and federal

showing that you are a partner in the partnership that is conducting

tax withholding requirements; or

business in the United States.

1(b) Individuals who have opened an interest-bearing bank

1(b) A signed letter from the bank on its official letterhead,

deposit account that generates income that is effectively

displaying your name and stating that you have opened a business

connected with their U.S. trade or business and is subject to IRS

account that is subject to IRS information reporting and/or federal

information reporting and/or federal tax withholding; or

tax withholding on the interest generated during the current tax year.

1(c) Individuals who are “resident aliens” for tax purposes and

1(c) A signed letter from the bank on its official letterhead,

have opened an interest-bearing bank deposit account that

displaying your name and stating that you have opened an

generates income subject to IRS information reporting and/or

individual deposit account that is subject to IRS information

federal tax withholding; or

reporting and/or federal tax withholding on the interest generated

during the current tax year.

1(d) Individuals who are receiving distributions during the current

1(d) A signed letter or document from the withholding agent, on

tax year of income such as pensions, annuities, rental income,

official letterhead, showing your name and verifying that an ITIN is

royalties, dividends, etc., and are required to provide an ITIN to

required to make distributions to you during the current tax year that

the withholding agent (for example, an investment company,

are subject to IRS information reporting and/or federal tax

insurance company, or financial institution, etc.) for the purposes

withholding. Self-generated income statements will only be

of tax withholding and/or reporting requirements.

accepted with a copy of the contract or a letter with a postmarked

envelope addressed from the withholding agent.

Exception #2

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

Persons who are eligible to claim Exception 2(a) include:

Compensation,

Exception 2(a):

and 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,

etc.

and

will be submitting Form 8233 to the payer of the income.

along with:

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.

-7-

Form W-7 (Rev. December 2014)

Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 8

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