Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 9

ADVERTISEMENT

Exceptions Tables (continued)
Exception #2 (continued)
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:
Claiming the
are either exempt from or subject to a reduced rate of tax on
A letter or official notification from the college or university
benefits of a tax
their income from scholarships, fellowships, or grants (that is,
awarding the noncompensatory scholarship, fellowship, or grant; or
treaty
foreign students, scholars, professors, researchers, foreign
A copy of a contract with a college, university, or educational
visitors, or any other individual),
institution;
and
will be submitting Form W-8BEN to the withholding agent.
along with:
A copy of your passport showing the valid visa issued by the
U.S. Department of State,
Note. Student and Exchange Visitor Program (SEVP)-approved
Evidence (information) on the Form W-7 that you are entitled to
institutions for non-resident alien students and exchange visitors
claim the benefits of a tax treaty,
and their spouses and dependents classified under section
A copy of the Form W-8BEN that was submitted to the
101(a)(15)(F), (M), or (J) of the Immigration and Nationality Act {8
withholding agent, and
U.S.C. 1101(a)(15)(F), (M), or (J)}: A certification letter is
required for each Form W-7 application: primary, associated
A letter from the Social Security Administration
stating that you
2
secondary (spouse), and dependent(s).
1
are ineligible to receive a social security number (SSN).
The certification letter from a SEVP-approved institution serves
1
If you are a student on an F-1, J-1, or M-1 visa who will not be
2
as a substitute for submission of original supporting identification
working while studying in the United States, you will not have to
documents with Form W-7. The certification letter must:
apply for a SSN. You will be permitted to provide a letter from the
DSO or RO stating that you will not be securing employment in the
Be on original, official college, university, or institution
United States or receiving any type of income from personal
letterhead with a verifiable address
services.
Provide the applicant's full name and Student Exchange
Visitor's Information System (SEVIS) number
Certify the applicant's registration in SEVIS
Certify that the student presented an unexpired passport, visa,
or other identification documents for review
List the identification documents provided to verify identity and
foreign status
Be signed and dated by a SEVIS official: Principal Designated
School Official (PDSO), Designated School Official (DSO),
Responsible Officer (RO), or Alternate Responsible Officer
(ARO) of a certified school exchange program with a verifiable
contact telephone number
Attach copies of documents used to verify the applicant's
identity and foreign status from the approved list of documents
presented in the Form W-7 instructions (passport must include
copy of valid visa issued by the U.S. Department of State)
Attach a copy of DS-2019, Certificate of Eligibility for
Exchange Visitor Status (J-1 status) and/or a copy of the I-20,
Certificate of Eligibility for Non-Immigrant Student Status
Attach a copy of the Form W-8 BEN submitted to the
withholding agent
Form W-7 must include the treaty country and article number
that supports claiming a tax treaty benefit
Include a letter from the DSO or RO stating that the applicant
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:
Exception 2(c):
Fellowships, and
Grants
Individuals receiving noncompensatory income from
A letter or official notification from the educational institution (that
scholarships, fellowships, or grants (that is, foreign students,
is, 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.
institution;
along with:
Not claiming
A copy of your passport showing the valid visa issued by the
benefits of a tax
U.S. Department of State,
treaty
A letter from the DSO or 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
3
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
3
working while studying in the United States, you will not have to
apply for a SSN. You will be permitted to provide a letter from the
DSO or RO stating that you will not be securing employment in the
United States or receiving any type of income from personal
services.
-8-
Form W-7 (Rev. December 2014)

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 10