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					Understanding Your IRS

         Individual
          Taxpayer
      Identification
           Number
                ITIN
                                             TABLE OF CONTENTS

Important Changes to Note                          4     Which aliens are eligible to receive Social           12
                                                         Security Numbers?
General Information                                5
                                                         What student visas qualify for employment?            12
  What is an ITIN?                                 5
                                                         Which foreign students qualify for ITINs?             13
  What is the purpose of an ITIN?                  5
  When did IRS start issuing ITINs and why?        6   General Information for Completion of                   13
                                                       Form W-7/W-7(SP)
  Are ITINs valid for identification?              6
                                                         Line by Line Instructions for Completing              13
  How do I know if I need an ITIN?                 6
                                                         Form W-7/W-7(SP)?
  Who must apply?                                  6
  How do I apply for an ITIN?                      7   Signature                                               16
  Where can I get a Form W-7/W-7(SP)?              7     Who can sign the Form W-7/W-7(SP)?                    16
  What information must be included on             8     Who can sign the Form W-7/W-7(SP) if the              16
  Form W-7/W-7(SP)?                                      applicant is a minor under 14 years of age?
  Where do I file my Form W-7/W-7(SP)?             8     Who can sign the Form W-7/W-7(SP) if the              17
                                                         applicant is 14 years of age or older?
  Where do I attach my Form W-7/W-7(SP)?           8
  What are Acceptance Agents?                      8   Mailing the Application:                                17
  Will I have to pay to get an ITIN?               8     Where should I mail my application?                   17
  When should I apply for my ITIN?                 8   Additional Information                                  17
  How long does it take to get an ITIN?            9     Where can I go to get help with my ITIN               17
  Can I get an ITIN if I am an undocumented        9     application?
  alien?                                                 Where can I obtain additional information             17
  Is the Form W-7 available in any foreign         9     to help me with my ITIN application?
  language?                                              Where can I call to get help with my                  18
Documentation                                      9     W-7/W-7(SP) application?

  What are the documentation requirements when     9   Frequently Asked Questions and Answers                  18
  applying for an ITIN?
                                                       Exhibits                                                21
  What documents are acceptable as proof          10
  of identity and foreign status?                        Supporting Documentation Table                        21

  What is a National Identification Card?         11     “Exception” Criteria Chart                            22
                                                         Examples of Completed Form W-7s                       26
Exceptions                                        11     for “Exceptions”
  What are the exceptions to the requirement      11     Form W-7/W-7(SP) Check List Preparation               33
  to attach a U.S. tax return?                           Summary
Dependency/Exemption Issues                       12     Sample Copy of Letter from Withholding                34
  What are the rules for dependents?              12     Agent/Financial Institution
                                                         Copy of Form W-7                                      35
Employment Issues                                 12
  Are ITINs valid for work purposes?              12

                                                                        Individual Taxpayer Identification Number 
                                                                Persons outside the U.S. may call 215-516-2000 for
                                                                assistance (this is not a toll-free call).
                                                                Keep in mind that the Internal Revenue Service conducts
                                                                an overseas taxpayer assistance program during the tax-
                                                                filing season (January through mid-June). To find out if
                                                                IRS personnel will be in your area, please contact the
                                                                Consular Section at the nearest United States Embassy
                                                                or Consulate.
                                                                IMPORTANT CHANGES TO NOTE:
                                                                1. If an ITIN is being requested for a minor dependent,
                                                                   one of the supporting documents to prove “foreign
                                                                   status” and “identity” must be a “Birth Certificate”,
      UNDERSTANDING YOUR IRS                                       unless a Passport is submitted.
                                                                2. If requesting an ITIN under an Exception, you must
        INDIvIDUAL TAxpAYER                                        also include the sub-section alphabetic letter and
       IDENTIFICATION NUmBER                                       explanation, to identify the category under which you
                                                                   are applying. (i.e. Exception 2(a) wages, Exception
   IRS assistance is available to help you                         2(b) scholarship income - tax treaty benefits).
     prepare your Form W-7/W-7(SP)                              3. Exception 5 has been added for those individuals
                                                                   who are required to comply with Treasury Directive
               In the United States, call:                         9363.
             1-800-829-1040 (toll-free) or                      4. If you are applying for an ITIN under Exception 1(b)
                                                                   or 1 (c) the only document that will prove that you
    Visit an IRS Taxpayer Assistance Center (TAC) or               have met the criteria is a signed letter from your Bank
     Call your local IRS Taxpayer Assistance Center.               or Financial Institution. This letter must be attached
  For listings of your local IRS TACs or IRS authorized            to your Form W-7, Application for IRS Individual Tax
         Acceptance Agents, go to www.irs.gov.                     identification Number.
                                                                REMINDER:
           Overseas help can be obtained                        Each ITIN applicant must:
           from the following IRS offices:                      1. Apply using the most current Form W-7, Application
                                                                   for IRS Individual Taxpayer Identification Number or
Location       Address                    Telephone Number
                                                                   Form W-7(SP), Solicitud de Número de Identificación
London,        United States Embassy      [44] [207] 894-0476
                                                                   Personal del Contribuyente del Servicio de Impuestos
England        24/31 Grosvenor Square
               London W1A 1AE England                              Internos. All subsequent notices and correspondence
               United Kingdom                                      will be sent to you in the language of the original
Paris,         United States Embassy      [33] (1) 4312-2555       Form W-7/W-7(SP) that you submit to IRS.
France         2 Avenue Gabriel                                 2. All ITIN applications (including those submitted
               75382 Paris Cedex 08,
               France
                                                                   by Acceptance Agents) must have an original valid
                                                                   U.S. Federal income tax return attached to Form
               Physical Address:
               United States Consulate                             W-7. ITINs will no longer be assigned prior to the
               2, Rue St. Florentin                                taxpayer filing a valid U.S. income tax return (Form
               75001 Paris, France                                 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ), to pay
Frankfurt,     U.S. Consulate Frankfurt   [49] (69) 7535-3834      or claim withheld taxes unless an “exception” to the
Germany        Geissener Str. 30                                   tax return filing requirement is met (see “Exceptions”
               60435 Frankfurt am main,
               Germany
                                                                   later in this publication).
                                                                3. Supply original proof of identity and foreign status
                                                                   documents or notarized/certified copies – there are
 Individual Taxpayer Identification Number
     only 13 acceptable documents (see the “Supporting                         Internal Revenue Service
     Documentation Table” later in this Publication).                          Submission Processing Center
     While the IRS will accept “original” documents, it                        ITIN Operation
     is suggested that you submit certified or notarized                       Mail Stop 6090-AUSC
     copies. If you will need your documentation for                           3651 S. Interregional, Hwy 35
     any purpose within 60 days of submitting your                             Austin, TX 78741-0000
     ITIN application, you may wish to apply in person        CAUTION: If you are attaching your tax return to the Form
     at an IRS TAC office where your documents will be        W-7, do not use the mailing address in the instructions
     reviewed and returned to you immediately.                for your tax return. Do not send a “copy” of the return to
4.   First apply for a Social Security Number (SSN)           any other IRS office.
     if entering the U.S. with a green card or visa that      You can apply for an ITIN by mail, at any IRS Taxpayer
     permits you to obtain employment in the U.S. If          Assistance Center in the United States and at IRS offices
     the Social Security Administration (SSA) will not        abroad.
     issue a SSN, a letter of denial must be obtained         You can also apply through an Acceptance Agent,
     and attached to your Form W-7. This requirement          (see “What are Acceptance Agents?” later in this
     remains the same if you are requesting an ITIN under     publication).
     an “Exception”, or attaching in a U.S. Federal Income    The IRS will send your ITIN in the form of an authorization
     Tax Return. Refer to “Exceptions” for additional         letter. An ITIN does not change your immigration status
     information for students, researchers and professors     or grant your right to work in the United States. An ITIN
     and individuals receiving honoraria payments.            is for tax purposes only.
5.   Submit All Powers of Attorney to the IRS in English.
     Any POA’s received in a foreign language will be         GENERAL INFORmATION
     considered invalid, unless accompanied by a certified
     English translation.                                     What is an ITIN?
6.   If you are a guardian or other legally responsible       An ITIN is a tax processing number, issued by the
     person, requesting an ITIN for your minor                Internal Revenue Service, for certain resident and
     dependent, submit documentation along with Form          nonresident aliens, their spouses, and their dependents.
     W-7 to prove your relationship to the applicant.         It is a nine-digit number beginning with the number “9”,
                                                              has a range of numbers from “70” to “88” for the fourth
     These documents can include adoption papers or
                                                              and fifth digits and is formatted like a SSN (i.e. 9XX-7X-
     court appointment papers showing legal guardian-
                                                              XXXX).
     ship. The dependent must be listed on the U.S.
     Federal income tax return that is attached to your       The ITIN is only available to individuals who are required
     Form W-7.                                                to have a taxpayer identification number for tax purposes
                                                              but who do not have, and are not eligible to obtain a SSN
7.   Mail Form W-7/W-7(SP), proof of identity documents,
                                                              from the Social Security Administration (SSA). Only
     and a United States individual income tax return to:
                                                              individuals who have a valid filing requirement or are
                   Internal Revenue Service                   filing a tax return to claim a refund of over-withheld tax
                   ITIN Operation                             are eligible to receive an ITIN. Generally a U.S. Federal
                   P.O. Box 149342                            income tax return must accompany the ITIN application,
                   Austin, TX 78714-9342                      unless the individual meets one of the “exceptions.” (See
     If you are using a courier service and need to provide   “Exceptions”). Caution: Applications for individuals who
     a street address, send your Form W-7 package to:         are requesting an ITIN as a spouse or a dependent of
                                                              a primary taxpayer, must attach a valid U.S. Federal
                                                              income tax return to the Form W-7.
                                                              ITINs are issued regardless of immigration status
                                                              because both resident and nonresident aliens may
                                                              have United States tax return filing and payment
                                                              responsibilities under the Internal Revenue Code.

                                                                              Individual Taxpayer Identification Number 
What is the purpose of an ITIN?                                U.S. tax return, be claimed as a spouse or dependent
ITINs are used for tax purposes only, and are not              on a U.S. tax return or are required to furnish a tax
intended to serve any other purpose. IRS issues ITINs          identification number for any other Federal tax purpose,
to help individuals comply with the U.S. tax laws, and to      you must apply for an ITIN. An alien individual cannot
provide a means to efficiently process and account for         have both an ITIN and a SSN.
tax returns and payments for those not eligible for Social     If you are eligible for a SSN, you must first apply for
Security Numbers.                                              one. Persons eligible to receive a Social Security
                                                               Number are not eligible to receive an ITIN. Treasury
An ITIN:                                                       regulations governing Internal Revenue Code Section
1. Does not authorize work in the U.S. or provide              6109 require a valid taxpayer identification number
     eligibility for Social Security Benefits or the Earned    for each person listed on the tax return. If the Social
     Income Tax Credit.                                        Security Administration denies the applicant’s request
2. Is not valid for identification outside of the tax          for a SSN they will issue a letter of denial. That letter
     system.                                                   must be attached to the Form W-7 when it is submitted
3. Does not establish immigration status.                      to the IRS.
An applicant must enter his/her ITIN in the space              NOTE: Although most applicants are required to file their
provided for the SSN when completing and filing a              tax return by attaching it to Form W-7/W-7(SP), there
Federal income tax return (Form 1040, 1040A, 1040EZ,           are exceptions to this requirement. (See “Exceptions”).
1040NR, 1040NR-EZ).                                            Who Must Apply?
NOTE: When applying for an ITIN for the purpose of             Any individual who is not eligible to obtain a SSN but
filing a valid tax return, the applicant is required to file   who must furnish a taxpayer identification number to the
the tax return with the Form W-7/W-7(SP) application           IRS must apply for an ITIN on Form W-7/W-7(SP).
unless specifically meeting an exception to the tax return
                                                               Do not complete Form W-7/W-7(SP) if you have a SSN
requirement. (See “Exceptions”).
                                                               or if you are eligible to obtain a SSN (i.e., A United States
When did IRS start issuing ITINs and why?                      citizen or person lawfully admitted for employment).
In 1996, the U.S. Department of the Treasury issued            Applicants must have a valid filing requirement and file
regulations that introduced the ITIN, and required foreign     an original valid U.S. Federal income tax return with their
persons to use an ITIN as their unique identification          ITIN applications, unless they meet one of the exceptions
number on Federal tax returns (T.D. 8671, 1996-1               listed later in this publication.
C.B.314). The regulations were intended to address             NOTE: “Exceptions” relate to the “tax return filing
the concern by the IRS and the U.S. Department of the          requirement only”. They do not relate to the “tax
Treasury that, without a unique number, taxpayers could        purpose”. Therefore, all individuals must have a
not be identified effectively and tax returns could not be     “tax purpose” for requesting an ITIN, whether or
processed efficiently.                                         not a U.S. Federal income tax return is submitted to
                                                               the IRS with Form W-7.
                   Are ITINs valid for identification?
                                                               To determine if you have a filing requirement, see
                   ITINs are not valid for identification
                                                               Publication 17, “Your Federal Income Tax” or Publication
                   outside of the tax system and should
                                                               519, “A United States Tax Guide for Aliens”.
                   not be offered as identification for
                   non-tax purposes. Since ITINs are           Examples of who needs an ITIN:
                   strictly for tax processing, the IRS           A
                                                               	  nonresident alien individual eligible to obtain the
                   does not apply the same standards as           benefit of a reduced tax withholding rate under an
agencies that provide genuine identity certification. ITIN        income tax treaty. See Pub. 515, “Withholding of Tax
applicants are not required to apply in person.                   on Nonresident Aliens and Foreign Entities”.
How do I know if I need an ITIN?                                  A
                                                               	  nonresident alien individual not eligible for a SSN
If you do not have a Social Security Number (SSN) and             who is required to file a U.S. tax return or who is
are not eligible to obtain a SSN, but you are required            filing a U.S. tax return only to claim a refund.
to furnish a Federal tax identification number to file a          A
                                                               	  nonresident alien individual not eligible for a SSN
 Individual Taxpayer Identification Number
    who elects to file a joint U.S. tax return with a spouse   certified proof of identity documents along with the
    who is a U.S. citizen or resident.                         “letter of denial” from the SSA (if applicable). Because
	 A U.S. resident alien (based on the substantial             you are filing your tax return as an attachment to your
    presence test) who files a U.S. tax return but who         ITIN application, you should not mail your return to
    is not eligible for a SSN. For information about the       the address listed in the Form 1040, 1040A or 1040EZ
    substantial presence test, see Pub. 519, U.S. Tax          instructions. Instead, send your return, Form W-7/W-
    Guide for Aliens.                                          7(SP) and proof of identity documents to the address
	 An alien spouse, claimed as an exemption on a U.S.          listed in the Form W-7 instructions:
    tax return, who is not eligible to obtain a SSN.                           Internal Revenue Service
	  n alien individual eligible to be claimed as a
    A                                                                          ITIN Operation
    dependent on a U.S. tax return but who is not eligible                     P.O. Box 149342
    to obtain a SSN. To determine if an alien individual                       Austin, TX 78714-9342
    is eligible to be claimed as a dependent on a United       You may also apply using the services of an IRS-
    States tax return, see Pub. 501, “Exemptions,              authorized Acceptance Agent or visit an IRS Taxpayer
    Standard Deductions, and Filing Information”, and          Assistance Center (TAC) in lieu of your mailing the
    Pub. 519, .“A United States Tax Guide for Aliens”.         information to the IRS. TACs in the United States
	  nonresident alien student, professor, or researcher
    A                                                          provide help with ITIN applications on a walk-in basis.
    who is required to file a United States tax return but     TACs are available to:
    who is not eligible for a SSN.                             	 Assist taxpayers in the preparation of the Form W-7/
If you have an application for a SSN pending, do not               W-7(SP).
file Form W-7/W-7(SP). Complete Form W-7/W-7(SP)               	 Answer questions about Form W-7/W-7(SP).
only when the SSA notifies you that a SSN cannot be            	 Review and/or validate your identity documents.
issued. Proof that the SSA denied your request for a SSN       	 Forward your Form W-7/W-7(SP), and accompany-
must be included with your submission of Form W-7/                 ing tax return, if applicable, to the IRS processing
W-7(SP), whether you are attaching your federal                    service center.
tax return or requesting an ITIN under one of the              For overseas assistance contact one of the overseas
“Exceptions”.                                                  IRS offices listed in the front of this publication.
To request a SSN, use Form SS-5, “Application for              Telephone assistance is also available by calling the IRS
a Social Security Card, (Original, Replacement or              toll-free number at 1-800-829-1040 (inside the United
Correction)”. This form can be obtained from the SSA           States) for information and help in completing your
or downloaded from the IRS web site at http://www.             Form W-7/W-7(SP) and your tax return.
irs.gov. To find out if you are eligible to obtain a SSN,
                                                               International applicants may call 215-516-2000 (not
contact you’re nearest SSA Office.
                                                               a toll free number) for assistance. This number is not
IMPORTANT NOTE: If you are filing for an extension of          available for residents of the U.S.
time to file a United States income tax return (Form
                                                               REMINDER: Only the current edition of Form W-7/
4868 or Form 2688) or making an estimated payment
                                                               W-7(SP) will be accepted. All other versions of this form
with Forms 4868, 2688, or Form 1040-ES/1040-ES
                                                               will be rejected and returned to you, which will result in
(NR), “Estimated Tax for Individuals/Estimated Tax for
                                                               processing delays.
Nonresident Aliens” do not file the Form W-7/W-7(SP)
with these forms. Write “ITIN TO BE REQUESTED”                 Where Can I get a Form W-7/W-7(SP)?
wherever the ITIN or SSN is requested. An ITIN will be         Forms can be obtained by:
issued only after you have filed a valid income tax return
and have met all other requirements.                              C
                                                               	  alling 1-800-829-1040 with-
                                                                  in the continental United
How do I apply for an ITIN?                                       States only. Bulk quantities
You must complete Form W-7/W-7(SP) and attach a                   may also be ordered through
valid U.S. Federal income tax return, unless you qualify          this number.
for an exception. Include your original, notarized or

                                                                               Individual Taxpayer Identification Number 
   U
	 	 sing a personal computer to download Form                 payer Assistance Center in the United States and most
   W-7/W-7(SP) from our world wide web site at                 IRS offices abroad, where IRS personnel will verify your
   http://www.irs.gov                                          documentation and forward the application to the IRS
	  isiting the nearest IRS Taxpayer Assistance Center
   V                                                           processing center.
   or Overseas IRS office.                                     Through Acceptance Agents: You can also apply
                                                               through an Acceptance Agent authorized by the IRS to
   W
			 riting to:
                                                               facilitate the ITIN application process for you. To obtain
   Internal Revenue Service
                                                               a list of authorized Acceptance Agents in you area, visit
   National Distribution Center
                                                               the IRS website at http://www.irs.gov.
   1201 N. Mitsubishi Motorway
   Bloomington, IL 61705-6613                                  REMINDER: Keep a copy of your application for your
                                                               records.
What information must be included on
Form W-7/W-7(SP)?                                              Where do I attach my Form W-7/W-7(SP)?
Form W-7/W-7(SP) will request the following type of            If you are required to file an U.S. Federal income tax
information:                                                   return with this form, attach Form W-7/W-7(SP) to the
                                                               front of your return. If you are applying for more than
    R
	  eason for applying
                                                               one ITIN for the same return (such as for a spouse or
    A
	 	 pplicant’s full name (and birth name if different)        dependents) attach all Forms W-7/W-7(SP) in the order
    A
	 	 pplicant’s foreign address                                that the individuals are listed on the tax return.
    A
	 	 pplicant’s country of citizenship
                                                               What are Acceptance Agents?
    A
	 	 pplicant‘s mailing address
                                                               Acceptance Agents (AAs) are persons (individuals or
    A
	 	 pplicant’s date and place of birth                        entities (colleges, financial institutions, accounting
    I
	 	nformation about a passport or visa                        firms, etc.)) who have entered into formal agreements
	 	 he signature of the applicant, or if the applicant is a
    T                                                          with the IRS that permit them to assist applicants in
    minor, it may be the signature of the parent, court-       obtaining ITINs. Certifying Acceptance Agents (CAAs)
    appointed guardian or Power of Attorney. (see              are individuals or entities who assume a greater
    “Signature” later in this Publication).                    responsibility. They are also authorized to verify the
NOTE: In addition to completing the form you must also         applicant’s claim of “identity” and “foreign status”
attach appropriate identification documents and a valid        through a review of appropriate documentation, as well
US Federal income tax return (unless an exception to           as verifying the authenticity, accuracy and completeness
the return filing requirement is met).                         of the supporting documentation. They will submit your
                                                               Form W-7,attached Federal income tax return, and any
Where do I file my Form W-7/W-7(SP)?                           supplemental documentation to the IRS on your behalf.
By Mail: Mail your completed application, your original        In addition, once the ITIN is issued, the CAA receives
tax return and any other substantiating or supporting          the applicant’s number directly from IRS.
identification documents listed on the Supporting              IRS does not charge a fee to obtain an ITIN, however, a
Documentation Table to:                                        person acting as an AA/CAA may charge a fee for his/
    Internal Revenue Service                                   her services. A list of authorized Acceptance Agents is
    ITIN Operation                                             available on the IRS website at http://www.irs.gov.
    P.O. Box 149342                                            NOTE: Even if you are utilizing the services of an
    Austin, TX 78714-9342                                      Acceptance Agent, you must follow all procedures
CAUTION: Do not use the mailing address in the                 outlined in this Publication for obtaining an ITIN, (i.e.
instructions for your tax return; use the address above.       attaching Form W-7/W-7(SP) to your Federal income
Do not send a copy of the return to any other IRS              tax return, unless you meet one of the “exceptions” to
office.                                                        the tax return filing requirement). Acceptance Agents
                                                               only facilitate the application process and are not
In Person: You can apply for an ITIN by bringing your          authorized to issue the ITIN directly.
completed forms and documentation to any IRS Tax-
 Individual Taxpayer Identification Number
Will I have to pay to get an ITIN?                            Is the Form W-7 available in any foreign
The IRS does not require payment of a fee for issuing an      language?
ITIN. However, fees may apply if you choose to use the        Yes, this form is available in Spanish as Form W-7(SP),
services of an Acceptance Agent.                              Solicitud de Número de Identificación Personal del
                                                              Contribuyente del Servicio de Impuestos Internos.
When should I apply for my ITIN?
Complete Form W-7/W-7(SP) as soon as you are ready
to file your U.S. Federal income tax return, since you
                                                              DOCUmENTATION
must attach the return to your application. However           What are the documentation requirements when
if you meet one of the exceptions to the tax return filing    applying for an ITIN?
requirement, submit your completed Form W-7/                  The Form W-7 Application must be accompanied by the
W-7(SP), along with your proof of “identity” and              following documentation when applying for an ITIN:
“foreign status” and the required supplemental
                                                              1. Your completed Form W-7/W-7(SP).
documents to substantiate your qualification for the
exception, as soon as possible after you determine you        2. Your original valid U.S. Federal income tax return for
are covered by an exception. You can apply for an ITIN            which the ITIN is needed along with the letter of
any time during the year; however, if the tax return you          denial from the SSA (if applicable). However if one
attach to Form W-7 is filed after the return’s due date,          of the exceptions to the tax return filing requirement
you may owe interest and/or penalties. You should file            applies, you must also attach the documentation
your current year return by the prescribed due date to            that is required to support that exception.
avoid this.                                                   3. The original documents, or certified or notarized
                                                                  copies of documents, that substantiate the
How long does it take to get an ITIN?                             information provided on the Form W-7/W-7(SP).
If you qualify for an ITIN and your application is                The supporting documentation must be consistent
complete, you will receive a letter from the IRS                  with the applicant’s information provided on Form
assigning your tax identification number usually within           W-7/W-7(SP). For example, the name, date of birth
six weeks (8 to 10 weeks if requested during peak tax             and country of citizenship must be the same as lines
time (January 15 through April 30) or from abroad).               1a, 4 and 6a of the Form W-7/W-7(SP).
Applications mailed from abroad may take considerably         NOTE: IRS will mail your passport back to you at the
longer. If you have not received a response within the        mailing address you entered on your Form W-7. If you
referenced time period, you may call 1-800-829-1040           plan to move, ensure that you use a mailing address
(toll free within the United States) to request the status    where you will be able to receive your mail. By visiting
of your application. Taxpayers overseas can contact           an IRS TAC office to apply for an ITIN, an IRS employee
one of the IRS offices listed in the front of this            can review your documentation and return it to you
publication or call 215-516-2000 (not a toll-free             immediately. This alleviates any long delays waiting for
number).                                                      your original documentation (passports, etc.) to be
Can I get an ITIN if I am an undocumented alien?              returned to you by mail.
Yes, If you are required to file a U. S. Federal income tax   The documentation you present must:
return or qualify to be listed on another individual’s tax    1. Verify your identity by containing your name and
return as a spouse or dependent, you must have either             photograph and support your claim of foreign status.
a valid SSN or an ITIN. If you are an undocumented                (see “Supporting Documentation Table” in the
alien and cannot get a SSN, you must get an ITIN for tax          Exhibits).
purposes. Remember, having an ITIN does not:
	 Give you the right to work in the United States,
	 Change your immigration status, or
    E
	 	 ntitle you to the Earned Income Tax Credit or Social
    Security benefits.

                                                                              Individual Taxpayer Identification Number 
2. Be an original document;                                        18 if a student) will be considered current only if
3. Be a copy of an original document if you do any of              the date displayed on the records is not more than
   the following:                                                  one (1) year prior to the date the Form W-7/W-
   		 ave the copies certified by the issuing agency or
      H                                                            7(SP) is sumitted.
      official custodian of the original record.             “Original” documents you submit will be returned to
   		 ave the copies notarized by a U.S. notary public
      H                                                      you. You do not need to provide a return envelope.
      legally authorized within his or her local             “Copies” of documents will not be returned. If your
      jurisdiction to certify that the document is a true    original documents are not returned within 60 days, you
                                                             may call the IRS (see “Telephone Help”) to inquire as to
      copy of the original. To do this, the notary must
                                                             the status. Do not send original documents that you will
      see the valid unaltered original document and
                                                             need for other purposes within 60 days from the date
      verify that the copy conforms to the original.
                                                             that you submit your Form W-7.
      Consular Officers at U.S. Embassies and
      Consulates overseas may not certify true copies        What documents are acceptable as proof of
      of foreign public documents and will refer             identity and foreign status?
      applicants to the foreign authority that issued the    IRS has streamlined the number of documents the agen-
      document.                                              cy will accept as proof of identity and foreign status to
      H
   		 ave the copies notarized by a foreign notary.         obtain an ITIN. If you submit an original passport or a
      However, foreign notaries are only acceptable          properly notarized or certified copy of a valid passport
      from States that are party to the Hague Convention     you do not need to submit any other documents from
      Abolishing the Requirement of Legalization for         the list below. If you do not have a passport, you must
      Foreign Public Documents. The Hague                    provide a combination of current documents (at least
      Convention provides for the simplified certification   two or more) that show your name and photograph and
      of public (including notarized) documents to be        support your claim of identity and foreign status. With
      used in countries that have joined the Convention.     the exception of children under 14 years of age (under
      A certification will be issued in the form of an       18 years of age if a student), at least one document you
      “apostille” which will be attached to the copy of      present must contain a recent photograph. If you are
      the document. If the document originates in a          requesting an ITIN as a “dependent”, documentation to
                                                             prove “foreign status” and “identity” should include a
      country that is not party to the Convention,
                                                             “Birth Certificate”, unless a Passport is submitted.
      applicants should have the document certified by
      the foreign authority that issued it.                  NOTE: If you submit copies of original documents that
                                                             display information on both sides (front and back), the
NOTE: The apostille must stay attached to the copy of        copy that is submitted must also show the information
the document when it is sent to the IRS.                     from both sides of the document.
We recommend that original documents not be sent to          Listed below are the only documents that will be
IRS. IRS can not be held responsible for documents           accepted by IRS:
lost or misrouted in transit. Properly certified or            1. Passport (stand alone document)
notarized documents can be sent in lieu of originals.          2. United States Citizenship and Immigration Services
4. Must be current, i.e. not expired. The definition of           (USCIS) photo identification
   “current” for applying for an ITIN is as follows:           3. Visa issued by the US Department of State
      B
   		 irth certificates do not contain expiration dates       4. United States driver’s license
      and, therefore, will be considered current.              5. United States military identification card
   		 assports and National Identification cards
      P                                                        6. Foreign driver’s license
      displaying an “expiration” date will be considered       7. Foreign military identification card
      current only if the date displayed on the document       8. National identification card. The document must be
      has not expired prior to the date the Form W-7/             current, and contain the individual’s name, address,
      W-7(SP) is submitted.                                       photograph, date of birth and expiration date (i.e.
                                                                  Mexican Matricula card).
      S
   		 chool records and Medical records (used only
                                                               9. U. S. State identification card
      for children under the age of 14; under the age of
                                                             10. Foreign voter’s registration card
10 Individual Taxpayer Identification Number
11. Civil birth certificate *                                                       These exceptions are explained
12. Medical records (dependent’s only – under 14 years                              in detail in the Exhibit section at
      of age; under 18 years of age if a student) *                                 end of this Publication. If you
13. School Records (dependent’s only - under 14 years                               claim an exception to the
      of age; under 18 years of age is a student) *                                 requirement to submit a valid
(*may be used to establish foreign status only if                                   original U.S. income tax return
   documents are foreign.)                                                          with Form W-7/W-7(SP) you must
NOTE: You may subsequently be requested to provide a                                submit proof of your claim in lieu
certified translation of foreign language documents.                                of the tax return.
If you have applied for a Social Security Number, but        NOTE: Applicants with a VISA that is valid for employment,
the Social Security Administration has denied your           and who will be employed in the U.S., should first apply
request, your ITIN application must also contain             for a SSN with the Social Security Administration (SSA).
an official letter, form, or other documentation from the    If you are unable to obtain a SSN after completing Form
SSA providing proof that your application was denied.        SS-5, a denial letter from the SSA must be attached to
(This pertains only to persons who have been issued a        your Form W-7/W-7(SP) or your application will be
Visa from the US Department of State that enables them       rejected. Remember, you are not eligible for an ITIN if
to obtain a SSN.) This proof must be attached to your        you are eligible to obtain a SSN.
Form W-7/W-7(SP) or your application for an ITIN will
be rejected.                                                 Exception 1. Third Party Withholding on Passive
                                                             Income;
Students who enter the U.S. on an “F”, “J”, or “M” visa,
but who will not be employed and are here only for the          T
                                                               hird Party Withholding on Passive Income. IRS
purpose of study, or person’s present in the U.S. who           information reporting and/or tax withholding is
are receiving only honoraria payments, do not have to           required and apply to third parties (frequently
go to the SSA to try and obtain a Social Security Number        banks and other financial institutions), who will
first. A letter from the Designated School Official (DSO),      request a TIN from you to enable them to comply
Responsible Officer (RO or Authorized School Official           with U.S. Treasury Regulations. To obtain an ITIN
can be submitted in lieu of a letter from the SSA when          under this exception, you must include supporting
a tax return is attached or when an Exception is being          documentation with your Form W-7/W-7(SP)
claimed. (See the Exception Chart at the end of this            showing that you own an asset that generates income
publication.)                                                   subject to IRS information reporting and/or tax
                                                                withholding requirements that will take place within
What is a National Identification Card?                         the current tax year. A letter or signed statement from
Some foreign governments issue identification cards             your bank or financial institution must be attached.
to their citizens. IRS will accept these cards as proof      Exception 2. Wages, Salary, Compensation and
of identity and foreign status in combination with other     Honoraria Payments with Tax Treaty Benefits
documents described above if the card is current (i.e.       Claimed; Scholarships, Fellowships and Grants with
not expired) and contains the applicant’s name, address,     Tax Treaty Benefits Claimed;
photograph, and date of birth.                               Scholarships, Fellowships and Grants – No Tax
                                                             Treaty Benefits Claimed; or Gambling Winnings with
ExCEpTIONS                                                   Tax Treaty Benefits Claimed
What are the “exceptions” to the requirement to                 W
                                                             	 	 ages, Salary or Compensation and Honoraria
                                                                
attach a U.S. Federal income tax return?                        Payments* - Tax Treaty Benefits claimed. IRS
                                                                information reporting and tax withholding is required
Although most ITIN applicants must attach a valid
                                                                by law and apply to third parties who will request
income tax return to their Form W-7 application, there
                                                                a TIN from you to enable them to comply with
are limited circumstances under which an ITIN will be
                                                                U.S.Treasury Regulations. To obtain a TIN under
issued without an attached return. If any of the four
                                                                this exception, you must attach a letter from the SSA
exceptions listed below apply to you, you will not need
                                                                denying your request for a Social Security Number.
to attach a U.S. Federal income tax return to your
W-7/W-7(SP).                                                   * Individuals present in the U.S. who are receiving


                                                                            Individual Taxpayer Identification Number 11
  honoraria payments only, do not have to apply for a        documentaiton. See the Exceptions Tables for information
  SSN or submit letter of denial from the SSA. A letter      on the requirements for claiming Exception 5.
  from the Authorized School Official who extended the
  invitation will suffice.                                   DEpENDENCY/ExEmpTION ISSUES
   S
	 	 cholarship, Fellowship or Grant Income. IRS
                                                            (See IRS Publication 501 for who qualifies to be claimed
   information reporting and/or tax withholding is           as a dependent.)
   required by law and apply to third parties who will
   request a TIN from you to enable them to comply           What are the rules for dependents?
   with U.S. Treasury Regulations. Students on a             Residents of Mexico, Canada, or U.S. nationals must
   F-1, J-1 or M-1 visa who will not be working while        use the same rules as U.S. citizens to determine who
   studying in the U.S., will not have to apply for a SSN.   is a dependent and for which dependents exemptions
   They will be permitted to provide a letter from their     can be claimed. For residents of the Republic of Korea
   Designated School Official (DSO), or Responsible          (South Korea) there are two additional requirements,
   Officer (RO) stating that they will not be securing       and for students and business apprentices from India
   employment in the U.S. or receiving any type of           they must also be able to claim the benefits of the United
   income from personal services. This applies whether       States-India tax treaty. See publication 501 (Exemp-
   a tax return is attached to Form W-7 or Exception 2       tions, Standard Deduction and Filing Information), for
   is being claimed.                                         additional information and to determine who may qualify
                                                             as a dependent.
   G
	 	 ambling Winnings – Tax Treaty Benefits claimed.
   If you are a nonresident alien visitor with gambling      The dependent for which the Form W-7 is being
   winnings, your Form W-7/W-7(SP) will be processed         submitted must be listed on the attached tax return.
   under an exception (2) only if submitted through the      NOTE: If your request for an ATIN has been denied your
   appropriate gaming official serving as an authorized      dependent may be eligible for an ITIN. If you live abroad
   ITIN Acceptance Agent.                                    and are requesting an ITIN for a foreign child who has
                                                             been adopted or legally placed in your home pending
Exception 3. Thirty Party Reporting of Mortgage              adoption, remember to include a copy of the legal docu-
Interest                                                     ments evidencing your relationship to the child.
Under the Internal Revenue laws, most recipients
(lenders) of home mortgage interest report the amount        EmpLOYmENT ISSUES
of interest they receive from the borrower to both the
IRS and the borrower. This reporting is usually done         Are ITINs valid for work purposes?
on a Form 1098, Mortgage Interest Statement. First           ITINs do not authorize individuals to work in the United
time filers who secure a home loan may seek an ITIN to       States and are not valid for employment purposes.
provide to their lender.                                     However, if you are required to file a U. S. Federal
Exception 4. Third Party Withholding – Disposition           income tax return and are ineligible to receive a SSN,
by a Foreign Person of United States Real Property           you must obtain an ITIN.
Interest
A tax withholding obligation is generally imposed on         Which aliens are eligible to receive Social
a buyer or other transferee (withholding agent) when         Security Numbers?
a United States real property interest is acquired from      Certain aliens by virtue of their nonimmigrant status are
a foreign person. This withholding serves to collect         authorized to work in the United States. Some of the
the tax that may be owed by the foreign person. In           individuals must apply to the United States Citizenship
some instances, the foreign person may apply for a           and Immigration Services (USCIS) for an Employment
withholding certificate to reduce or eliminate withholding   Authorization Document (EAD). Any nonresident alien
on the disposition of the real property. An ITIN would be    holding an EAD, or who is already
needed for this transaction.                                 authorized to work in the United
                                                             States, is eligible to receive a SSN.
Exception 5. TD-9363.
This exception may apply if you have an IRS reporting        If you have an EAD, do not com-
requirement under Treasury Directive 9363 and are            plete a Form W-7/W-7(SP) appli-
submitting Form W-7, Form 13350, and supplemental            cation unless the SSA has rejected
                                                             your request for a SSN. Supporting
12 Individual Taxpayer Identification Number
documentation from the SSA substantiating the denial must be attached to your application. For more information on
who is eligible to receive a Social Security Number, refer to the Social Security Administration website at http://www.
ssa.gov.

What student visas qualify for employment?
Students who enter the United States under certain U.S. visas may be eligible to work in the United States. For more
information on who is eligible to work and who must apply for an EAD, refer to the U.S. Citizenship and Immigration
Services (USCIS) web site at http://uscis.gov.

Which foreign students qualify for ITINs?
The employment rules for foreign students in the United States are set forth in appropriate United States Customs
and Immigration Services (USCIS) laws and regulations. Information on these laws and regulations can be obtained
from the nearest USCIS office, the USCIS website at http://uscis.gov. or the foreign students’ office of the appropriate
university or learning institution. Generally, foreign students eligible to work in the United States, and who will be
employed, should apply for a SSN. However, if they are denied a SSN, they may be eligible to apply for an ITIN by
attaching the documentation from the SSA, substantiating the denial, to their Form W-7. (See the Exception Chart in
the back of this publication for additional information on F-1, J-1 and M-1 students).

GENERAL INFORmATION FOR COmpLETION OF FORm W-7/W-7(Sp)
Line by Line Instructions for Completing Form
W-7/W-7(SP).
Please ensure that each line on Form W-7 is completed. If any of the fields are left blank or the information is not
valid, the Form W-7 application will be suspended or rejected for incomplete or missing information. Enter N/A on
the lines that do not pertain to you.
NOTE: If you discover that you have made an error on a Form W-7 that has already been submitted to the IRS, please
                                       Application for IRS Individual
  Form do not file another Form W-7 with the correct information. Instead, call the IRS taxpayer assistance number,
          W-7                         Taxpayer Identification Number
         (1-800-829-1040) and provide the IRS employee with the correct information.
  (Rev. January 2006)
                                                    See instructions.
                                                                                                   OMB No. 1545-0074
  Department of the Treasury
  Internal Revenue Service                   For use by individuals who are not U.S. citizens or permanent residents.
Reason You Are Submitting Form W-7/W-7(SP): is for federal tax purposes only.
 An IRS individual taxpayer identification number (ITIN)                                                                     FOR IRS USE ONLY
You must check only one box to indicate the reason you are completing Form W-7/W-7(SP). If more than one box
  Before you begin:
applies to you, check the box that best explains your reason for submitting the Form. Note: Exception: If you check
  •
boxDo not submit thisbox “h”you have, or be checked. obtain, aCountry and Treaty Article must also be present, if applicable.
    “a” or “f”, then form if may also are eligible to Treaty U.S. social security number (SSN).
  • Getting an ITIN does not change your immigration status or your right to work in the United States
  and to IRS make you eligible for the Treaties” if credit.
Refer does notPublication 901, “Taxearned incomeyou need additional information.
  Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b,
  c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions).
   a        Nonresident alien required to obtain ITIN to claim tax treaty benefit
   b        Nonresident alien filing a U.S. tax return
   c        U.S. resident alien (based on days present in the United States) filing a U.S. tax return
   d        Dependent of U.S. citizen/resident alien          Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
   e        Spouse of U.S. citizen/resident alien
   f        Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming and exception
   g        Dependent/spouse of a nonresident alien holding a U.S. visa
   h        Other (see instructions)
            Additional information for a and f: Enter treaty country                                and treaty article number
                          1a First name                               Middle name                                  Last name
  Name
  (see instructions)
                               1b First name                                 Middle name                           Last name
  Name at birth if
  different
                               2   Street address, apartment number, or rural route number. If you have a P.O. box, see page 4.
  Applicant’s
  mailing address                  City or town, state or province, and country. Include ZIP code or postal code where appropriate.


  Foreign                      3   Street address, apartment number, or rural route number. Do not use a P.O. box number.
                                                                                                       Individual Taxpayer Identification Number 1
  address
  (if different from               City or town, state or province, and country. Include ZIP code or postal code where appropriate.
  above)
  (see instructions)
REmINdER:                                           Application for IRS Individual
 Form W-7
  (Rev. January 2006)
                                                   Taxpayer Identification Number                                                      OMB No. 1545-0074
  Department of the Treasury
  Internal Revenue Service
                                 IF                                  See instructions.
                                                                                                             THEN
                                         For use by individuals who are not U.S. citizens or permanent residents.

  Box “a” or Box “f” is checked and tax              The is for federal tax purposes only.
  An IRS individual taxpayer identificationanumber (ITIN) “treaty country” and “treaty article number” must be entered
                                                                                                 FOR IRS USE ONLY
   treaty benefit is being claimed
  Before you begin:
                                                                    in the space provided under box h.
  Box not or “e” this form if you                         The a U.S. social security number (SSN).
  • Do “d” submit is checked have, or are eligible to obtain, full name and SSN or ITIN of the U.S. person who is                                        the
                                                          citizen/resident alien must be States
  • Getting an ITIN does not change your immigration status or your right to work in the United present in the space provided.
  and does not make you eligible for the earned income credit.
   Box “h” is checked                                               The information describing in detail the reason that the ITIN is
                                                    being requested the box present in Caution: provided.
  Reason you are submitting Form W-7. Read the instructions for must be you check. the space If you check box b,
  c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions).
                                               Application for IRS Individual
Note: W-7“Exhibits” at theaend of thisTaxpayer Identification Number Forms W-7
    a  Nonresident alien required to obtain ITIN to claim tax treaty benefit
 Form See
    b
                                              publication for examples of completed
       Nonresident alien filing U.S. tax return                                                                                          OMB No. 1545-0074
 (Rev. January 2006)
                                                                        See instructions.
                                                     Application States) filing a U.S. tax return
Line 1 –ofName: alien (based on days present in the Unitedfor IRS Individual
     c
 Department U.S. resident
                the Treasury
                                        For use by individuals who are not U.S. citizens or permanent residents.
 Form W-7
 Internal Revenue Service
     d       Dependent of U.S. citizen/resident alien    Enter         SSN/ITIN of U.S. citizen/resident alien
                                                   Taxpayername andis for federal tax purposes only.(see instructions) OMB No.ONLY on
L.1a. Enter your legal nameidentification number Identification Number
 (Rev.IRS individual taxpayer as it appears on your (ITIN)                                                       FOR as will 1545-0074
                                                                documents. This entry should reflect your name, IRSitUSE appear
 An January 2006)
     e       Spouse of U.S. citizen/resident alien
                                                                       See SSN: 123-45-6789
                                                          John Doe instructions.
   UnitedofStates Federal Income tax return. Caution: Your tax return
                                         For use by researcher filing a U.S. ITIN citizens or permanent residents.
aDepartment Nonresident alien student, professor, orindividuals who are not U.S. will be established using this name. If you do not use
     f
                the Treasury
 Before you begin:
 Internal Revenue Service
     g name on your United nonresident return, the U.S. visa
                                                                                                                   FOR IRS discrepancies
this IRS Dependent/spouse of aStates tax alien holding aprocessing of the U.S. tax return may be delayed untilUSE ONLY
 Anh         individual taxpayer identification number (ITIN) a for social security number only.
 • Do not submit this form if you have, or are eligible to obtain, is U.S. federal tax purposes(SSN).
       resolved.(see information for a and f: immigration status
areGetting an ITIN does not change your Enter treaty country or your right to work in the United Statesnumber
 •
             Other
             Additional
                           instructions)
                                                                                               and treaty article
 Before you begin: eligible for the earned income credit.
 and does not make you First name
                     1a                                        Middle name                     Last name
 •Name submit this form if you have, or are eligible to obtain, Jane social security number (SSN).
   Do not               Mary                                    a U.S.                         Doe
   Getting you are submitting your W-7. Read the instructions work in the you States
 Reason an ITIN does not changeFormimmigration status or your right tofor the boxUnitedcheck. Caution: If you check box b,
 •(see instructions)
 c, d, e, birth make 1b Firstfile a the return with credit. Middle name
                      must name                                                          Last name
 and does or g,if youyou eligible for tax earned income Form W-7 unless you meet one of the exceptions (see instructions).
  Name at not
  a      Nonresident alien Mary to obtain ITIN to claim tax treaty Jane
  different                required                                benefit                                         Smith
                      submitting Form W-7. number, or instructions for you have a P.O. box, see page 4.
 Reason you arealien Streetaaddress, apartment Read the rural route number. Ifthe box you check. Caution: If you check box b,
  b     Nonresident
                      2
                         filing U.S. tax return
  Applicant’s
L.1b. e, an entry isalien1234 it must reflectwith applicants’ name as it appears on their birth certificate. instructions).
                       present, a tax return the Apt. 1AAAfiling a U.S. tax return
 c, d, If or g, you must file Market Street Form W-7 unless you meet one of the exceptions (see
  mailing address
  c     U.S. resident      (based on days present in the United States)
                         City or town, state or province, and country. Include ZIP code or postal code where appropriate.
   a
        Dependent of for an ITIN                       Enter name and SSN/ITIN citizen or resident alien, the full name
                                                       or dependent of a
If you are applying U.S.required toas a spouse claim tax treaty benefitU.S.of U.S. citizen/resident alien (see instructions) of that person
   d
        Nonresident alien               obtain ITIN to
                            citizen/resident alien
   b    Nonresident alien Philadelphia, PA 19104
                          filing U.S. tax return
who is the citizen/residentaaddress, apartment number, in the space provided next to P.O. box number. or (e).
   e                                                   Johnor rural route number. Do not use a reason box (d)
        Spouse of U.S. citizen/resident must be entered Doe SSN: 123-45-6789
                     3 Street
                                  alien alien
  Foreign residentalien student, on days present in the United U.S. tax filing a U.S. tax return
  c
  f
       U.S.
       Nonresident
                   alien (based
                                  professor, or researcher filing a
                                                                    States)
                                                                            return
  address
  d                     120 White House Wayname and SSN/ITIN of U.S. citizen/resident alien (see instructions)
       Dependent of U.S. citizen/resident alien     Enter
  g        Dependent/spouse of a nonresident alien holding a U.S. visa
  (if different from
  e                                                       John Doe SSN: 123-45-6789
                             City or town, state or province, and country. Include ZIP code or postal code where appropriate.
  above) Spouse of U.S. citizen/resident alien
  h        Other (see instructions)
                             student, and f: Sheffield
           Nonresident alien Southgate,Enter treaty country      S72 1HF              England treaty article number
  (see instructions) information for aprofessor, or researcher filing a U.S. tax return
  f        Additional                                                                           and
Line 2 - Applicant’s Mailing Address::/ year) Country of birth name City and state or province (optional) 5
                         4 Date of birth
  Birth Dependent/spouse of name (month / day holding a U.S. visa
  g                     1a First a nonresident alien                     Middle                               Last name                     Male
 Name Other (see instructions) 07
  information
  h                     07 /
                        Mary                  19XX Italy
                                               /                       Jane           Venice             Doe                        Female
 (see instructions) information for that f: different country
                                                         6b the tax I.D. number (if any)
If a mailing address is used a and is Enter treatyfromForeignaddress where the applicant normally resides (Line 3), then the
                        6a Country(ies)
          Additional 1b First name of citizenship                                         6c Type of U.S. visa (if any), number, and expiration date
                                                                                          and treaty article number
   Other                                                              Middle name                        Last name
 Name at must               the street, city/town,
address birth if includeUnited Kingdom province (if any),name
                       1a First name                                  Middle state/country and zip/foreign postal code.
                                                              XXXXXXXXXX                     J-1 No. 11111111 06/13/2008
                                                                                                         Last name
   information
 Name
 different                 Mary
                        6d Mary
                                                                       Jane
                                                                       Jane
                           Identification document(s) submitted (see instructions)
                                                                                                         Smith
                                                                                                         Doe page 4.
 (see instructions)    2 Street address, apartment number, or rural route number. If you have a P.O. box, see
 Applicant’s if            1b First Passport
                                    name                                   Middle name                              Last name
 Name at birth
                                                  Driver’s
                         1234 Market Street license/State I.D. Apt. 1AAA                    USCIS documentation                Other
 mailing address
 different               Issued by: Austria No.: XXXXXXXXX              Jane ZIP date: postal /2008Smith in U.S.
                         Marytown, state or province, and country. Include Exp. code or 10 / 04code where appropriate. 02 / 14 /2005
                                                                                                                      Entry date
                        City or
                         Have address, apartment U.S. temporary route number. If you have a P.O. box, see page 4.
                    26e Streetyou previously received number, or ruraltaxpayer identification number (TIN) or employer identification number (EIN)?
                         Philadelphia, PA a 19104
 Applicant’s
 Foreign
 mailing address
                         1234 Market Street 6f.Apt. 1AAA
                              No/Do not know. Skip line
                    3 Street address, apartment number, or rural route number. Do not use a P.O. box number.
Note: Do not use a P.O.Yes. Completeor province,of” than one, list on a sheet and or postal codeform (see instructions). entering just a
 address                 120 Box or an
                                              line care and country. Include instead of a to this where appropriate.
                        City or town, state “in 6f. If more (c/o) address ZIP code attach street address if you are
                                White House Way
 (if different from  6f City or town, state
                         Enter:         EIN        9XX-28-XXXX
                         Philadelphia, province, and
“country name” on Line 3. TIN or which or PA issued country. Include ZIP code or postal code where appropriate.
                                                        19104                                                                                             and
                    3 Street address, apartment number, orMary J. number. Do not use a P.O. box number.
                         Southgate, Sheffield S72 1HFSmith
 above)                  Name under           it was               rural route
 Foreign
 (see instructions)                                                                  England
 address            46g Date of White House or company of birth
                         120 birth (month / day / year) Country (see instructions) City and state or province (optional) 5
Line 3 – Foreign Address:of college/university Way
                         Name
 Birth
 (if different from                                                                                                                              Male
                                                                                                  postal code where appropriate.
                        City or town, state or province, and country. Include ZIP code orLength of stay
                         City and state
 information
Enter                   07 / 07 / 19XX Italy                                                 Venice
 above)your complete foreign address (non-U.S.) including street, city/town, province (if any), countryFemale                                      and foreign
 (see instructions)                                             S72 1HF
                         Southgate, Sheffield Foreign tax I.D. number England Type of U.S. visa (if any), number, and expiration date
                      Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including
   Sign             6a Country(ies) of citizenship         6b                         (if any)      6c
postal code, in the countrybirth documentation year) statements,or normally reside knowledge and the U.S.*true,treaty5benefits are Ibeing
                    4 accompanying (month / daypermanently of birth the best of myCity and state orbelief, it is(optional)
                        Date of where you / and Country and to                                 outside of province If correct, and complete.
 Other
 Birth                  United Kingdom in identification number (ITIN), including any do not have a taxpayer identifying number. due
                                                               XXXXXXXXXX                               J-1 assigned permanent residence,
claimed, this address is usuallydocument(s)taxpayerthe (see instructions) If the you previouslyNo. 11111111 06/13/2008
                                                                                                                                                 Male
                      authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the
   Here
 information
 information        6d 07 / 07
                                        the address Italy treaty country. Venice
                        Identification / 19XX submitted
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             UseIdentification document(s) submitted (see instructions)
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ars you are a resident of Canada you would enter your Canadian Social Insurance Number.
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                      alien the under which it was issued
                           Name a U.S. tax return
                      2 Street address, apartment                        other J. Smith
                                                            Country orrural route number. If you have number (if see appearing on the document(s),
                     the Name of college/university in on which you entered the U.S. tax returnUniversity
                       alien (based date, and the date the United States) filing a Temple
  licant’s resident6g expirationon days present or company (see instructions) United States. Dates must be entered in the month/day/year
        U.S.
                                                                   Apt. 1AAA
                           1234 Market Street name and as 10/04/2008)
        address format. (i.e. OctoberPhiladelphia,enteredInclude ZIP U.S. You may code alien (see be requested to provide a certi-
 ling Dependent of U.S. citizen/resident 4, 2008 would becountry. SSN/ITIN of code citizen/resident where appropriate.
                                                  or province, and Pennsylvania
                           City or town, statealien
                           City and state
                                                             Enter                                     Length subsequently instructions)
                                                                                                    or postal of stay 4 years
                           translation of foreign I (applicant/delegate/acceptance 123-45-6789 I have examined this application, including
                     fiedcitizen/resident alien language documents.
        Spouse of U.S. Under penalties of perjury,           John Doe SSN: agent) declare that
                       accompanying professor, PA 19104 and to the best
gn Nonresident alienPhiladelphia,or researcher filing a U.S. tax returnof my knowledge and belief, it is true, correct, and complete. I
                             student, documentation and statements,
 eign                L.6e/6f. Previous Temporarynumber, EIN. agent returns or Do not use a P.O. box number.
                           Street address, disclose to my or or rural
                      3authorize the IRS to apartment TINacceptance route number. return information necessary to resolve matters regarding the
 re Dependent/spouse of a nonresident alien holding aidentification number (ITIN), including any previously assigned taxpayer identifying number.
dress                  assignment of my IRS individual taxpayer U.S. visa
                     If you were ever issued a “Temporary Identification Number” (TIN or ITIN) or an Employer Identification Number (EIN)
        Other (see instructions)
 fferent from
                     fromSignature and f: Enter treaty and enter the Include ZIP code or postal codearticle number number
ve) Additional information for a of applicant (ifbox, country instructions) on line 6f,(month / with/ the name under which it was issued. If
                             IRS, town, the or province, and country. number
                           City or check state“Yes” delegate, see                                       along day year) Phone
                                                                                                 Date and treaty where appropriate.
   instructions)     more than one temporary number was issued or a temporary number and an EIN, attach a separate continuation sheet
                      1a England
                            First name                                       Middle name                                 Last name )
me                    4 Date of the previous / year) Country to you.                              had a temporary TIN or (an EIN, you Male
                                                                                                         /        /
                     listing allof birth (month / day numbers issuedof birth If you neverCity and state or province (optional) or5 do not know your
                            Mary delegate, check the “No/Door print)
th
pinstructions)
     a copy for              Name TIN or EIN, if applicable (type not Jane box.
                     temporary       of                                      know”               Delegate’s relationship Doe Parent       Court-appointed guardian
ormation
    records.          1b 07 /name
                            First     07 / 19XX Italy                        Middle name         Venice
                                                                                                 to applicant            Last name               Female
me at birth if                                                                                                                         of Attorney
                     A temporary TIN is a nine-digit number issued by the IRS to persons who file avisa (ifPowernumber,aand expiration date
                      6a Country(ies) of citizenship            6b Foreign tax I.D. number (if any)     6c Type of U.S.    return or make payment without
                                                                                                                                 any),
her
erent                       Mary
                             Signature                                       Jane                                        Smith
                                                                                                 Date (month / day / year) Phone (
                                                                    XXXXXXXXXX been haveJ-1 number Fax (4.     this No. 11111111 ) 06/13/2008
ceptance providing a taxpayer identifying number. You would have If forissued Individualif pagefiled a) U.S. tax return and
                      2 United Kingdom number, or
                                                                                                                                 you
ormation                                                                    Application
                     did not have a Social Security Number.rural route number.TIN willIRSa P.O. box, correspondence the IRS sent you
                      6d W-7
                            Street address, apartment
                                                                          This temporary you appear /on any see
                                                                                                         /
ent’s
plicant’s           Form Identification document(s) submitted (see instructions)
                             Name Market
                     concerningand return.Street
                            1234 that                              Apt.Taxpayer Identification Number
                                                                           1AAA                                                EIN
 ling address (Rev. January 2006)title (type or print) license/State I.D.
 e ONLY                     CityPassport state        Driver’s
                                                                                                 Name of company
                                                                                                  USCIS documentation appropriate. Other
                                                                                                                                                                   OMB No. 1
                                  or town,                                              ZIP      See postal code
                     An EIN of the Treasury or province, and country. Include Exp.code orinstructions. where permanent U.S.
                    Departmentis a nine-digit number (for example, 12-XXXXXXX) assigned by the IRS to businesses.
                    Internal Revenueby: Austria No.: XXXXXXXXX                                  are 10 / 04 /2008 Entry                         02 14 /2005
                            Philadelphia, PA For use by individuals whodate: not U.S. citizens or date in residents./(Rev. 1-2006)
                           Issued Service
 Paperwork Reduction Act Notice, see page 4. 19104                                    Cat. No. 10229L                                  Form W-7
  eign                                                                        route number. Do number a P.O. tax purposes only.
                            Street address, taxpayernumber, or ruraltaxpayer identification is use (TIN) or employer identification number (EIN)?
                      3 IRS individual apartment a identification number (ITIN) notfor federalbox number.
                      6e
                    An Have you previously received U.S. temporary                                                                                       FOR IRS USE O
dress                           No/Do not know. Skip line 6f.
  fferent from              Cityyou begin: line 6f. If more than one, Include sheet and attach to this where appropriate.
                    Before Yes. Complete or province, and country. list on a ZIP code or postal code form (see instructions).
                                  or town, state
 ve)
    instructions)   •6f Enter:submitEIN form9XX-28-XXXXeligible to obtain, a U.S. social security number (SSN).
                             not TIN Kingdom you have, or are
                        DoUnitedor this                 if                                                                                                  and
                           Namean ITIN does it was issued your Mary J. Smith your right to work in the United
                    •4Gettingof under which day / year) Countryimmigration status orCity and state or province (optional) States
                                                   not change
 th                         Date birth (month /                          of birth
                   and does not make you eligible for the earned income credit.
                                                                                                                                          5       Male
ormation            6g 07 / of 07
                       Name          / 19XX           Italy
                               college/university or company (see instructions)             Temple University
                                                                                             Venice                                            Female
                   L.6g. Name of college/university/or company – (must be completed only ifof U.S. visa (if any),is checked).
                                                                                                   6c Type reason box “f”
                          Country(ies) of Philadelphia, Pennsylvaniainstructionsof stay 4 years number, and expiration date you chec
                    6a City you are submitting 6b Foreign tax I.D. number (if any)
                   Reasonand state citizenship             Form W-7. Read the                     Length for the box you check. Caution: If
her                IfUndere,penalties reason box I“f”, youtax return withname ofW-7 unless you meet onethe city 06/13/2008 (see inst
                      you checked youperjury, file a must provide the Form the educational institution and of the exceptions
                                                                                                       J-1 No. 11111111 and including
                   c, d,Italy g, of must (applicant/delegate/acceptance agent) declare that I have examined this application, state in which
                              or                               XXXXXXXXXX
gn
ormation              is located. documentation and statements, length of stay.
                                        must also indicate your and to the best
                   itaccompanyingYou document(s) submitted (see instructions) of my knowledge and belief, it is true, correct, and complete. I
                    6d Identification to alien required toacceptance agent returns or return information necessary to resolve matters regarding the
                     a      Nonresident disclose to my obtain ITIN to claim tax treaty benefit
                     authorize the IRS
 re                Ifassignmenttemporarily in thetaxpayer tax return I.D.
                     b
                                                      United States for
                      you are of my IRSalien filing a U.S. identification number (ITIN), including any previouslyprovide theOtheridentifyingcompany with
                                                 Driver’s license/State business purposes, you must assigned taxpayer of the number.
                            Nonresident individual
                             Passport                                                        USCIS documentation            name
                                 are                                               and date:                  is                enter
                   whom you by: conducting your business and the city Exp. state in which it / located. Also in U.S.your length /of stay
                          Signature Austria No.: XXXXXXXXX                                  Date (month04day U.S. Entry date
                                                                                                   10 /
                     c Issued resident alien (based on days present in the United States) /filing a 2008tax return number 02 / 14 2005
                            U.S.
                   in the U.S.       of applicant (if delegate, see instructions)                               / year) Phone
                     d      Dependent of U.S. citizen/resident alien         Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
                    6e Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer( identification number (EIN)?
                   Reason box f:                                                                    /       /                )
                     e     Spouse of U.S. citizen/resident alien
                             No/Do not know. Skip line 6f.
                        Name of delegate, if applicable (type or print)
                                                                           John Doe SSN: 123-45-6789
                                                                                        Delegate’s relationship
p a copy for                 Yes. Complete student, professor, or researcher filing and attach to this              Parent     Court-appointed guardian
                    f      Nonresident alienline 6f. If more than one, list on a sheet ato applicantreturn form (see instructions).
                                                                                         U.S. tax
 records.                                                                                                           Power of Attorney
                    g
                    6f
                        6g
                        Signature
                                      EIN        9XX-28-XXXX
                           Dependent/spouse of a nonresident alien holding a U.S. visa
                   Line Enter: TIN or which it was issued                               Date (month / day / year) Phone (
                                                                                                                                                 and
                                                                                                                                 )
ceptance            h Name under instructions)
                           Other (see                           Mary J. Smith
                           Additional information for a and f: Enter treaty country             /        /         Fax     (     )
                                                                                                                   and treaty article number
ent’s               6g Name of college/university or company (see instructions) ABC University
                        Name and title 1a First print)
                                         (type or name                                  Name of company            EIN
                                                                                           Middle name                             Last name
e ONLY             Name and state Philadelphia, PA
                        City
                                               Mary
                                                                                              Length of stay 4 years
                                                                                                Jane                                      Doe
              (see instructions) of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including
                 Under penalties
gn             1 Individual Taxpayer pagename
 Paperwork Reduction Act Notice, see Identification Number and to the Cat. No. my Middle name belief, it is true, correct, Last complete. I
                 accompanying        1b First 4.
              Name at birth if documentation and statements,                  best of 10229L knowledge and                          and name
                                                                                                                            Form W-7 (Rev. 1-2006)
 re
                 authorize
              different the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the
                                          Mary                                                                                     Smith
                                                                                             Jane previously assigned taxpayer identifying number.
                 assignment of my IRS individual taxpayer identification number (ITIN), including any
                                     2 Street address, apartment number, or rural route number. If you have a P.O. box, see page 4.
SIGNATURE
                                                                             Internal Revenue Service
Who can sign the Form W-7/W-7(SP)?                                           Submission Processing Center
Generally, the applicant is required to sign Form                            ITIN Operation
W-7/W-7(SP). The following are exceptions to this                            Mail Stop 6090-AUSC
requirement.                                                                 3651 S. Interregional, HWY 35
                                                                             Austin, TX 78741-0000
Who can sign the Form W-7/W-7(SP) if the applicant
is a minor under 14 years of age?
                                                              ADDITIONAL INFORmATION
If the applicant is under 14 years of age a parent, court
appointed guardian or other legally responsible individual    Where can I go to get help with my ITIN
can sign for him or her if the child can not sign. Type or    application?
print your name in the space provided and check the           You may call the IRS toll-free number at 1-800-829-
appropriate box that indicates your relationship to the       1040 (inside of the United States) for information about
applicant.                                                    where to go to get help in completing your Form W-7/
If you are signing as a court appointed guardian or other     W-7(SP) and tax return. International applicants may call
legally responsible individual, documentation must            215-516-2000 (not a toll-free number) for assistance.
also be submitted along with Form W-7 to prove your           (This number is not available for residents of the U.S.)
relationship to the applicant. These documents can            You may visit or make an appointment to visit your
include adoption papers or court appointment papers           local* IRS Taxpayer Assistance Center (TAC), where IRS
showing legal guardianship. The dependent must                personnel are available to:
be listed on the U.S. Federal income tax return that is
                                                                 A
                                                              	 	 ssist taxpayers in the preparation of the Form
attached to your Form W-7.                                       W-7/W-7(SP);
Who can sign the Form W-7/W-7(SP) if the applicant               A
                                                              	 	 nswer questions about Form W-7/W-7(SP);
is 14 years of age or older?                                     R
                                                              	 	 eview and/or validate your identity documents;
If the applicant is 14 years of age or older, the applicant      H
                                                              	 	 elp you respond to an IRS notice regarding your
may sign the form or appoint an authorized delegate or           application for an ITIN; and
parent to sign on his or her behalf. The authorized person       F
                                                              	 	 orward your Form W-7/W-7(SP), and accompany-
must print his or her name in the space provided for the         ing tax return if appropriate (see “Exceptions”) to the
name of the delegate, check “Power of Attorney” box and          Austin Service Center.
attach Form 2848 (Power of Attorney and Declaration of           * To find a list of local IRS TACs, proceed to the IRS
Representative). The POA must clearly state the purpose          website at www.irs.gov.
for which it is intended under the “tax matters” section.
                                                              Reminder: If you are planning to use the services of an
POA’s received in a language other than English will be
                                                              overseas IRS TAC office, make sure to call or check their
considered invalid unless accompanied by a certified
                                                              web site first to determine their office hours.
English translation. Refer to the IRS web site at www.
irs.gov for additional information on Power of Attorney       You may also use the services of an IRS-authorized
(POA).                                                        Acceptance Agent.
                                                              Where can I obtain additional information to help me
mAILING THE AppLICATION                                       with my ITIN application?
Where should I mail my application?                           For details on resident and nonresident alien status
Mail your Form W-7/W-7(SP) to the following address:          and the tests for residency (including the substantial
                                                              presence test), see Publication 519.
               Internal Revenue Service
               ITIN Operation                                 For details on individuals who can be claimed as
               P.O. Box 149342                                dependents and on obtaining a SSN for a dependent,
               Austin, TX 78714-9342                          see Publication 501 and Publication 519.
If you are using a courier service and need to provide a      These publications are available free from the IRS. To
street address, send your form W-7 package to:                order the publications:

                                                                             Individual Taxpayer Identification Number 1
   C
	 	 all 1-800-829-3676 within the continental United        does the “National Identity” card include
   States only. Bulk quantities may also be ordered          the “mexican matricula” card as acceptable
   through this number.                                      identification for applying for an ITIN?
   R
	 	 equest a copy by mail by writing to:                    The Matricula card is an acceptable form of identification
               IRS                                           when applying for an ITIN.
               National Distribution Center
               1201 N. Mitsubishi Motorway                   Can I send in a photocopy of my documentation?
               Bloomington, IL 61705-6613                    You can send in photocopies of your original docu-
	 	 isit your nearest IRS TAC (Taxpayer Assistance
   V                                                         mentation, however, all photocopies must be either:
   Center)                                                      C
                                                             	 	 ertified by the issuing agency;
   R
	 	 etrieve a copy from the IRS web site at www.irs.           C
                                                             	 	 ertified/Notarized by a State Department employee
   gov.                                                         (United States notaries at Embassies and Consulates
                                                                worldwide) or a United States Military Judge
Where can I “call” to get help with my Form                     Advocate General Officer; or
W-7/W-7(SP) application?
                                                                C
                                                             	 	 ertified/Notarized by Foreign notaries authorized
If after reading the Form W-7/W-7(SP) instructions              under the Hague Convention who will attach an
and our free publications, you are still not sure how to        Apostille. (Note: The Apostille must be kept attached
complete your application or have additional questions,         to the documents submitted to the Internal Revenue
you may call IRS for assistance at any of the telephone         Service); or
numbers listed below.
                                                                C
                                                             	 	 ertified/Notarized by a U.S. notary public legally
    I
	 	 nside the United States at 1-800-829-1040.                 authorized within his/her jurisdiction (raised seal or
    Assistance provided to callers from Alaska and              stamp present).
    Hawaii will be based on the hours of operation in the
    Pacific Time zone.                                       What are the rules of the Earned Income Tax Credit
	 	 utside the United States only, you may call 215-516-
    O                                                        (EITC) as they relate to an ITIN?
    2000 (not a toll free number), or any of the overseas    A taxpayer using an ITIN is not eligible for EITC. To claim
    offices listed in the beginning of this publication.     the EITC the claimant must file a return as a citizen or
                                                             legal resident of the United States on Form 1040. In
                                                             addition, the claimant, spouse and qualifying child(ren)
FREQUENTLY ASKED QUESTIONS                                   listed on the return must have valid
AND ANSWERS                                                  “work related” Social Security Numbers. If the claimant
What are the documentation requirements when                 is married, he or she must file a
applying for an ITIN?                                        return using the Married Filing
                                                             Joint status (for the
The applicant will need to submit documentation that         exception to this rule, see
is current (has not expired), and that proves both           Publication 501, Martial
identity and foreign status (i.e. contains name, address,    Status – “Married
photograph and supports the foreign status claim.)           Persons Living
For the definition of “current” for ITIN purposes, see       Apart”).
“Documentation”. A passport is the only document
that can stand-alone and provide all of the information
required. In all other circumstances the applicant will
need to provide at least two identity documents in
order to validate identity and foreign status, and, with
the exception of children under 14 years of age (under
18 years of age if a student), at least one must include a
recent photograph.



1 Individual Taxpayer Identification Number
What are the rules for the Child Tax Credit/                  application. If you are a student on an F-1, J-1 or M-1
Additional Child Tax Credit (CTC) as they relate to           visa who will not be working while studying in the U.S.,
an ITIN?                                                      you will no longer have to apply for a SSN first. You will
                                                              be permitted to provide a letter from your Designated
Although your child may be able to obtain an ITIN for         School Official (DSO) or Responsible Officer (RO),
purposes of being claimed as a dependent on your U.S.         stating that you will not be securing employment in the
Federal tax return, your child must be a U.S. citizen, U.S.   U.S. or receiving any type of income from personal
national or U.S. resident to be considered a “qualifying      services. Additionally, you will be permitted to provide
child” for purposes of the Child Tax Credit. Refer to         a letter from your Authorized School Official stating
IRS Publication 972 (Child Tax Credit) for additional         that you have been invited to the United States for a
information.                                                  specific presentation and will be receiving an honoraria
                                                              payment.
Can an ITIN be used to file a delinquent or
amended return for prior years?                               What do I do if I think I once had an IRS temporary
An ITIN can be used for any valid, delinquent or amended
                                                              number?
tax returns (income, estate, gift or refund claim).           If you had a temporary Taxpayer Identification Number
Furnishing an ITIN on a return does not eliminate your        (TIN), but are unsure or cannot recall the number,
need to satisfy the eligibility standards for claiming        indicate on Form W-7/W-7(SP) that you might have
specific exemptions, credits, etc. If the tax return you      previously had such a number(s) and the name under
attach to Form W-7 is filed after the return’s due date,      which you think the number was issued. IRS will perform
                                                              research to locate your number as part of the processing
you may owe interest and/or penalties. You should file
                                                              of your W-7/W-7(SP).
your current year tax return by the prescribed due date.
                                                              What do I do if my name has changed since I
Are ITINs valid for dependents if I file a delinquent         received my ITIN?
tax return?
                                                              If the change only affects your legal name, you will
ITINs will be accepted for dependents on current and          only need to request a name change by sending a
delinquent returns. Dependents can be claimed only
                                                              letter directly to the IRS processing center that has
when the dependency tests are met.
                                                              jurisdiction for your location. Include an explanation
What steps do I have to take when I have an                   of the circumstances leading to the change (marriage,
ITIN and become eligible for a Social Security                divorce, etc.) and submit documentation to support your
Number?                                                       request. Examples include:
Make proper application for a SSN and upon receipt                A
                                                              	 	 copy of a marriage license.
advise the IRS ITIN Unit in writing of your new SSN.              A
                                                              	 	 copy of a divorce certificate.
The new SSN will become the primary number and must               A
                                                              	 	 n official court related document validating the
be used for all future filing purposes. The IRS will void         name change.
the ITIN. All prior tax information under the ITIN will be
associated with the new SSN.                                  What do I do if my address has changed since I
                                                              received my ITIN?
What do I do if I think I once had a SSN, but I’m
not sure?                                                     If you change your street address or mailing address,
                                                              you should complete a Form 8822 (Change of Address)
Check with the SSA before applying for an ITIN. The SSA       and send it directly to the IRS address in that form’s
website is located at http://www.ssa.gov.
                                                              instructions.
What documentation will I need to advise the IRS
that the Social Security Administration will not              Will the IRS issue ITINs to individuals that are
provide me with a SSN?                                        experiencing delays in securing a SSN?
If you are eligible to obtain a SSN, the IRS will not         The IRS will not issue ITINs in such situations. If a
issue you an ITIN unless you can document that                person is entitled to a Social Security Number, then they
the SSA denied your request for a SSN. Supporting             are not eligible for an ITIN.
documentation (such as a letter or statement) from the
SSA substantiating the denial must be attached to your

                                                                             Individual Taxpayer Identification Number 1
20 Individual Taxpayer Identification Number
                                                    ExHIBITS
SUPPORTING DOCUMENTATION TABLE
An “X” in the “Foreign Status” and/or “Identity” column, indicates that the supporting documentation satisfies that
category.
A passport is the only stand-alone document that will prove both identity and foreign status (i.e. if a passport
is submitted, then the applicant does not need to submit any other supporting documentation). If a passport is
not submitted then a combination of at least two other current documents displaying the applicants name and
photograph, and supporting their claim of identity and foreign status must be provided. With the exception of children
under 14 years of age (under 18 years of age if a student), at least one document submitted must contain a recent
photograph.

 Type of Supporting Documentation                                                Foreign Status          Identity

   PASSPORT (the only stand-alone document)                                              X                  X

   United States Citizenship and Immigration Services (USCIS) Photo                      X                  X
   Identification

   Visa issued by the US Department of State.                                            X                  X

   United States Driver’s License                                                                           X

   United States Military identification Card                                                               X

   Foreign Driver’s License                                                                                 X

   Foreign Military Identification Card                                                  X                  X

   National Identification Card (must be current, and contain name,                      X                  X
   photograph, address, date of birth and expiration date)

   United States State Identification Card                                                                  X

   Foreign Voter’s Registration Card                                                     X                  X

   Civil Birth Certificate                                                               X*                 X

   Medical Records (valid for dependent’s only - under 14 years of                       X*                 X
   age (under 18 years of age if a student.))

   School Records (valid for dependent’s only - under 14 years of                        X*                 X
   age (under 18 years of age if a student.))

* May be used to establish foreign status only if documents are foreign.




                                                                            Individual Taxpayer Identification Number 21
          ExCEpTIONS TO THE TAx RETURN FILING REQUIREmENT CHART

                                                  ExCEpTION #1
                                    Third Party Withholding on Passive Income
Information reporting and withholding requirements apply to third parties (frequently banks and other financial
institutions) who will request an ITIN to enable them to file information reports that are required by law.
   F
	 	 orm 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax;
   F
	 	 orm 1042-S, Foreign Person’s United States Source Income Subject to Withholding from Distributions from
   Pensions, Dividends, Annuities, Interest, Retirement, Profit- Sharing Plans, IRA, Insurance Contracts, etc.;
   F
	 	 orm 1099-INT, Interest Income
	 	Schedule K-1, Partner’s share of income, Credits, Deductions, etc.
NOTE: Federal Tax Withholding and/or Information Reporting must take place within the current tax year.


 Third Party Withholding Persons who are eligible to Claim                     Documentation to be submitted by
 on Passive Income       Exception 1 include:                                  individuals who are eligible to claim
                                                                               Exception 1:
                              1(a) Individuals who are partners of a           1(a) To support Exception 1(a), submit a
                              foreign partnership or a U.S. Partnership        copy of the portion of the partnership or LLC
                              with 10 or more partners, that invests in        Agreement; displaying the partnership’s
                              the U.S. and who own assets that generate        EIN (Employer Identification Number) and
                              income subject to IRS information reporting      showing that the applicant is a partner in a
                              and Federal tax withholding requirements;        partnership that is conducting business in
                              or                                               the United States.
                              1(b) Individuals who have opened an              1(b) To support Exception 1(b), submit
                              interest bearing bank deposit account            a signed letter from the Bank on their
                              that generates income which is effectively       official letterhead, displaying your name
                              connected with their U.S. trade or business      and account number, stating that you have
                              and is subject to IRS information reporting      opened a business account which is subject
                              and/or Federal tax withholding; or               to IRS information reporting and/or federal
                                                                               tax withholding on the interest generated
                                                                               during the current tax year.
                              1(c) Individuals who are “resident aliens” for   1(c) To support Exception 1(c), submit a
                              tax purposes and have opened up an interest      signed letter from the Bank on their official
                              bearing bank deposit account that generates      letterhead, displaying your name and ac-
                              income subject to IRS information reporting      count number, stating that you have opened
                              and/or withholding of Federal income tax; or     an indidvidual deposit account which is
                                                                               subject to IRS information reporting and/or
                                                                               federal tax withholding on the interest
                                                                               generated during the current tax year.
                              1(d) Individuals who are receiving               1(d) To support Exception 1(d) submit
                              distributions during the current year of         documentation in the form of a signed letter
                              income such as pensions, annuities,              or document from the withholding agent, on
                              royalties, dividends, etc, and are required      official letterhead, showing the individual’s
                              to provide an ITIN to the withholding agent      name and account number, and evidencing
                              (i.e. investment company, insurance              that an ITIN is required to make distributions
                              company, financial institution, etc.) for the    to the individual during the current tax year,
                              purposes of tax withholding and reporting        which are subject to Federal tax withholding
                              requirements.                                    and/or reporting requirements.

22 Individual Taxpayer Identification Number
                                                ExCEpTION #2
       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 No Tax Treaty Benefits Claimed; or
                         Gambling Winnings with Tax Treaty Benefits Claimed.
Information Reports for which the ITIN is being requested. Information reports include but are not limited to:
   F
	 	 orm1042-S, Foreign Person’s United States Source Income Subject to Withholding

NOTE: Federal Tax Withholding and/or Information Reporting must take place within the current tax year.

 2a. Wages, Salary,         Persons who are eligible to Claim          Documentation to be submitted by individuals
 Compensation and           Exception 2(a) include:                    who are eligible to claim Exception 2(a).
 Honoraria* payments                                                      A
                                                                       	 	 letter of employment from the payer of
                                                                          the income, or
 Claiming the Benefits         I
                            	 	ndividuals claiming the benefits          A
                                                                       	 	 copy of the employment contract, or
 of a Tax Treaty                of a tax treaty who are either
                                exempt or subject to a reduced            A
                                                                       	 	 letter requesting your presence for a
                                rate of withholding of tax on their       speaking engagement, etc.
                                wages, salary, compensation and           along with:
                                honoraria payments,                       I
                                                                       	 	nformation on the Form W-7/W-7(SP)
                                and                                        application that the person is entitled to
                                                                           claim the benefits of a tax treaty, and
                            Who will be submitting Form 8233 to            A
                                                                       	 	 copy of the completed withholding
                            the payer of the income.                       agent’s portion of Form 8233 attached to
                                                                           the Form W-7/W-7(SP), and a letter from
                                                                           the Social Security Administration (SSA)*,
                                                                           stating that the individual is ineligible to
                                                                           receive a Social Security Number.
                                                                       * Individuals present in the U.S. who are
                                                                       receiving honoraria payments, do not have to
                                                                       obtain a letter of denial from the SSA. A letter
                                                                       from the Authorized School Official will suffice.
 2b. Scholarships,       Persons who are eligible to Claim             Documentation to be submitted by individuals
 Fellowships and Grants. Exception 2(b) include:                       who are eligible to claim Exception 2(b).
                                                                        A letter or official notification from the
                                                                        
 Claiming the Benefits         I
                            	 	ndividuals claiming the benefits of       Educational Institution (i.e. College or
 of a Tax Treaty                a tax treaty who are either exempt        University) awarding the non-
                                from or subject to a reduced              compensatory scholarship, fellowship,
                                rate of tax on their income from          or grant, or
                                scholarships, fellowships, or           A copy of a contract with a College,
                                                                        
                                grants. ((i.e. foreign students,          University or Educational Institution,
                                scholars, professors, researchers,        along with:
                                or any other individual),               A copy of your passport showing a valid
                                                                        
                                                                          Visa issued by the US Department of State.
                                and
                                                                        Evidence (information) displayed on the
                                                                        
                            	 	 ho will be submitting Form
                               W                                          Form W-7/W-7(SP) application that the
                                                                          person is entitled to claim the benefits of a
                                W-8BEN to the withholding agent.          tax treaty, and
                                                                        A copy of the W-8BEN that was submitted to
                                                                        
                                                                          the withholding agent, attached to the Form
                                                                          W-7/W-7(SP); and

                                                                            Individual Taxpayer Identification Number 2
                                                  ExCEpTION #2
          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 No Tax Treaty Benefits Claimed; or
                      Gambling Winnings with Tax Treaty Benefits Claimed. (continued)

 2b. Scholarships,       Persons who are eligible to             Documentation to be submitted by individuals who are
 Fellowships and Grants. Claim                                   eligible to claim Exception 2b.
                         Exception 2(b) include:
 (continued)                                                        A
                                                                 	 	 letter from the Social Security Administration
                                                                    (SSA)*, stating that the individual is ineligible to
 Claiming the Benefits                                              receive a Social Security Number.
 of a Tax Treaty                                                 Note: *Students on a F-1, J-1 or M-1 visa who will
                                                                 not be working while studying the U.S., will not have
                                                                 to apply for a SSN. They will be permitted to provide a
                                                                 letter from their Designated School Official (DSO) or
                                                                 Responsible Officer (RO), stating that they will not be
                                                                 securing employment in the U.S. or receiving any type
                                                                 of income from personal services. This applies whether
                                                                 a tax return is attached to Form W-7 or Exception 2 is
                                                                 being claimed.

                         Persons who are eligible to             Documentation must be submitted by individuals who
 2c. Scholarships,                                               are eligible to claim Exception 2(c)
 Fellowships and Grants. Claim Exception 2(c) include:               A
                                                                 	 	 letter or official notification from the Educational
                         	 Individuals receiving non-
                             	
                             compensatory income                     Institution (i.e. College or University) awarding the
 No Tax Treaty Benefits                                              non-compensatory scholarship, fellowship, grant or
                                 from scholarships,
                                 fellowships, or grants. (i.e.       A
                                                                 	 	 copy of a contract with a College, University or
                                 foreign students, scholars,         Educational institution,
                                 professors, researchers,            along with:
                                 or any other individual),           A
                                                                 	 	 copy of your passport showing a valid visa issued
                                 that is subject to IRS              by the US Department of State.
                                 information reporting
                                 and/or tax withholding              A
                                                                 	 	 letter from their Designated School Official (DSO)
                                 requirements during the             or Responsible Officer (RO)stating that the individual
                                 current year.                       is receiving non-compensatory income from
                                                                     scholarships, fellowships, or grants, that is subject
                                                                     to IRS information reporting and/or tax withholding
                                                                     requirements:*
                                                                  * This letter must be attached to Form W-7, or your
                                                                    application for an ITIN will be denied.
                                                                     and
                                                                     A
                                                                 	 	 letter from the Social Security Administration
                                                                     (SSA) stating that the individual is ineligible to
                                                                     receive a Social Security Number.
                                                                 Note: Students on a F-1, J-1 or M-1 visa who will not be
                                                                 working while studying the U.S., will not have to apply
                                                                 for a SSN. They will be permitted to provide a letter from
                                                                 their Designated School official (DSO), or Responsible
                                                                 Officer (RO), stating that they will not be securing
                                                                 employment in the U.S. or receiving any type of income
                                                                 from personal services. This applies whether a tax return
                                                                 is attached to Form W-7 or Exception 2 is being claimed.

2 Individual Taxpayer Identification Number
                                                 ExCEpTION #2
       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 No Tax Treaty Benefits Claimed; or
                   Gambling Winnings with Tax Treaty Benefits Claimed. (continued)

 2d. Gambling Income         Persons who are eligible to Claim              Documentation must be submitted through
                             Exception 2(d) include:                        the services of an appropriate gaming
                                                                            official serving as an IRS ITIN Acceptance
 Claiming the Benefits       	 Nonresident Aliens visiting the U.S. who
                              		                                            Agent to apply for an ITIN under Exception
 of a Tax Treaty                have gambling winnings; and                 2(d).
                             	 Who are claiming the benefits of U.S. Tax
                              		                                            Note: If you do not secure the services of
                                Treaty for an exempt or reduced rate of     a gaming official, you may still file a Form
                                Federal tax withholding on that income;     1040NR at the end of the tax year with a
                                and                                         Form W-7/W-7(SP), attaching a copy of the
                                                                            Form 1042-S displaying the amount of tax
                             	 Who will be utilizing the services of a
                              		
                                                                            withheld. Your 1040NR return should also
                                gaming official acting as an IRS ITIN
                                                                            display the tax treaty article number and
                                Acceptance Agent
                                                                            country under which you are claiming the
                                                                            treaty benefits.


                                                ExCEpTION #3
                                   Third Party Reporting of Mortgage Interest
Information reporting and withholding requirements apply to third parties frequently banks and other financial
institutions) who will request an ITIN to enable them to file information reports that are required by law.
   F
	 	 orm 1098, Mortgage Interest Statement.

NOTE: Federal Tax Withholding and/or Information Reporting must take place within the current tax year.

 Exception 3              Documentation to be submitted by individuals who are eligible to claim Exception 3 includes:
 Third Party Reporting of
                           	I
                          	 	ndividuals who show evidence of a home mortgage loan. This would include a copy of
 Mortgage Interest
                                the contract of sale or similar documentation, showing evidence of a home mortgage loan
                                on real property located in the United States.




                                                                             Individual Taxpayer Identification Number 2
                                                 ExCEpTION #4
                                Third Party Withholding – Disposition By a Foreign
                                  Person of United States Real Property Interest
Information reporting and withholding requirements apply to third parties frequently banks and other financial
institutions) who will request an ITIN to enable them to file information reports that are required by law.
   F
	 	 orm 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests,
   F
	 	 orm 8288A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.
   F
	 	 orm 8288B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property
   Interests.
NOTE: Federal Tax Withholding and/or Information Reporting must take place within the current tax year.

Exception 4                   A withholding obligation is generally            Documentation to be submitted by
Third Party Withholding       imposed on a buyer or other transferee           individuals who are eligible to claim
– Disposition By a            (withholding agent) when a United States         Exception 4 includes:
Foreign Person of United      real property interest is acquired from
                              a foreign person. In some instances the           	A
                                                                               	 	 completed Form 8288-B and a copy of
States Real Property
                              foreign person may apply for a withholding          the contract of the sale.
Interest.
                              certificate to reduce or eliminate withholding    	F
                                                                               	 	 or the seller of the property, Forms 8288
                              on the disposition of real property                 and 8288-A submitted by the buyer should
                                                                                  be attached to the Form W-7/W-7(SP).



                                                 ExCEpTION #5
                               Filing Under TD-9363 with Registration Form 13350
NOTE: Federal Tax Withholding and/or Information Reporting must take place within the current tax year.

Reporting Obligations         Persons who are eligible to Claim                Documentation to be submitted by
under Treasury Directive      Exception 2(d) include:                          individuals who are eligible to claim
9363                                                                           Exception 5 includes:
                              Individuals who are required by law to
                              comply with Treasury Directive 9363               	F
                                                                               	 	 orm W-7 and Form 13350
                              (TD-9363) and who must obtain an ITIN              along with
                              to meet this requirement.                         	A
                                                                               	 	 letter from the employer on corporate
                                                                                  letterhead stating that the individual has
                                                                                  been designated to comply with IRS
                                                                                  reporting.




2 Individual Taxpayer Identification Number
 Department of the Treasury
                                                                      See instructions.
 Internal Revenue Service                 For use by individuals who are not U.S. citizens or permanent residents.

 An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.                                         FOR IRS USE ONLY

 Before you begin: ExAmpLES OF COmpLETED FORm W-7S FOR “ExCEpTIONS”
 • Do not submit
              1 – does not if you have, immigration toON PASSIvEsocial security number States
                  THIRD change WITHHOLDING obtain, a U.S. to work in
ExCEPTIONITIN this form PARTyyouror are eligiblestatus or your rightINCOME the United(SSN).
 • Getting an
and does not make you Partnership – No income credit.
An Interest in a U.S. eligible for the earned Tax Treaty Benefits
 Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b,
 c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions).
  a        Nonresident alien required to obtain ITIN to claim tax treaty benefit
  b        Nonresident alien filing a U.S. tax returnApplicationfor IRS Individual
   c
 Form    W-7
          U.S. resident alien (based on days present in the United States) filing a U.S. tax return
                                                    Taxpayer Identification Number
 (Rev. January 2006) of U.S. citizen/resident alien                                                                          OMB No. 1545-0074
   d      Dependent                                  Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
                                                                      See instructions.
 Department of the Treasury
   e        Spouse of      citizen/resident alienby individuals who are not U.S. citizens or permanent residents.
 Internal Revenue Service U.S.          For use
  f        Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception
 An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.                                         FOR IRS USE ONLY
  g    Dependent/spouse of a nonresident alien holding a U.S. visa
 BeforeOther (see instructions)
  h     you begin:                   Exception 1(a) – A Partnership Interest
 • Do not submit informationiffor a and f: or aretreaty country
       Additional
                  this form you have,
                                           Enter                                             and treaty article number
                                                  eligible to obtain, a U.S. social security number (SSN).
                    1a First name                                    Middle name                            Last name
 • Getting an ITIN does not change your immigration status or your right to work in the United States
 Name
and does not make you Mary for the Benefits
Pension Income – No Tax Treaty earned income credit.
(see instructions)    eligible                                               Jane                                       Doe
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 Name at birth if
 Reason you     are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b,
 different               Mary                                         Jane                         Smith
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                         Street address, return number, or rural route number. If meet one of the exceptions
 Applicant’s
  a     Nonresident alien required to obtain ITIN to claim tax treaty benefit
         address
                         1234 Market Street Apt. 1AAA
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   c
 Form    W-7
          U.S. resident alien (based on days present in the United States) filing a U.S. tax return
                                 Philadelphia, Taxpayer Identification Number
                                               PA 19104
 (Rev. January 2006) of U.S. citizen/resident alien                                                                       OMB No. 1545-0074
   d                                                 Enter name and SSN/ITIN of U.S. not use a P.O. box (see instructions)
          Dependent 3 Street address, apartment number, or rural route number. Do citizen/resident alien number.
 Foreignof the Treasury
 Department
                                                                 See instructions.
    e                                   For use
 address ServiceU.S. citizen/resident alien by individuals who are not U.S. citizens or permanent residents.
            Spouse of
 Internal Revenue
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            Nonresident alienCity or town, state or province, and country. Include ZIP or claiming an exception         FOR
 An IRS
 above) individual taxpayer identification number (ITIN) is for federal tax purposes only.
  g      Dependent/spouse of a nonresident alien holding a U.S. visa
(see instructions)         England
 Before you (see instructions)
  h      Other begin: Date
                      4                (month / day year) 1(d) – Pension Income and state or province (optional) 5
                                        Exception Country
Birth Additional informationof birth and f: Enter /treaty country of birth                  City                                     Male
                                     a
 • Do not submit this form iffor 07 / or are eligible to obtain, a U.S. social security and treaty article number
                                   you have,                                                     number
                                                                                            Venice (SSN). name
                      1a 07 name              19XX Italy
information                First
                                 /
                                                                       Middle name                           Last
                                                                                                                                     Female
 • Getting an ITIN does Country(ies) of citizenship
Name                  6a                                    status or tax I.D. number (if any)           States
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                                                                                                 6c Type
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Pension
 and instructions)          eligible                                                                         Doe
                           United
                      1b First name Kingdom                    XXXXXXXXXX                           J-1 No. 11111111 06/13/2008
(see
information                                                            Middle name                           Last name
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different                  Mary a tax return withlicense/State I.D.
                                 file
                                                                       Jane
 c, d, e, or g, you mustPassport apartment number, or rural route number. If you have a P.O. box, see page 4.
                                                                                              meet one of the
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                      2 Street address,
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  a                        Issued by: Austria No.: XXXXXXXXX
          Nonresident alien required to obtain ITIN to claim tax treaty benefit Exp. date: 10 / 04 /2008 Entry date in U.S. 02 / 14 /2005
                                 1234 Market Street Apt. 1AAA
         address 6e City youU.S. state received
 mailing Nonresident alienHaveoratown, tax return a U.S. temporary taxpayer identification or postal code employer identification number (EIN)?
  b                                             Application for IRS Individual
                           filing previously or province, and country. Include ZIP code number (TIN) or where appropriate.
   c
 Form    W-7                    No/Do not know. Skip in the
          U.S. resident alien (based on days present line 6f. United States) filing a U.S. tax return
                                 Philadelphia, Taxpayer Identification Number
                                               PA 19104                                                                          OMB No. 1545-0074
 (Rev. January 2006) of U.S. citizen/resident alien 6f. IfEnter name one, SSN/ITINsheet and attach to this form (see instructions).
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                                                                        See instructions.
 Department
    e       Spouse of 6f Enter: TIN For use           9XX-28-XXXX
 address Service U.S. citizen/resident alienby individuals who are not U.S. citizens or permanent residents.
 Internal Revenue                       or EIN                                                                                           and
                                                                      Mary tax return or
            Nonresident alien student, professor,itor researcher filing a U.S. J. Smith claiming an exception
 (iffdifferent from          Name under which was issued
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 above) individual taxpayer identification number (ITIN) is for federal tax purposes only.
 An IRS                                                                                                               FOR
    g       Dependent/spouse of aof college/university or company (see instructions) Temple University
                         6g Name nonresident alien holding a U.S. visa
(see instructions)            England
                                             Exception Country
             you begin: City of state / day / year) 1(d) – Pension Income Length or province (optional) 5
 BeforeOther (see instructions) birth (monthPhiladelphia, Pennsylvania City and stateof stay 4 years
    h                    4 Date and
Birth Additional information for a and f: Enter treaty country of birth    United Kingdom number article number 18 Male
 • Do not submit this formpenaltieshave, or are Ieligible to obtain, a U.S. social security and treatyhave examined this application, including
                          Under if you of /perjury,
                                          07        19XX(applicant/delegate/acceptance agent) declare that I (SSN). name
                         1a First /namedocumentation and Italy and to the name of my knowledge and
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information
                          accompanying                                         Middle best                                   Last
 • Getting
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                                                                   status                                   6c
                                                                                                                                                         complete. I
                                                                                                                         U.S.
                                                                                                  return information necessary to any), number, and expiration
Other Income –you Mary for the disclose income credit. agent returns or including any previously assigned resolve matters regarding the
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                          authorize the IRS
                           With Tax Kingdom
                                eligible Treaty Benefits
                                                            to my acceptance Jane
 and does not make assignment of my IRS earned taxpayer identification number (ITIN),                                        Doe taxpayer identifying number.
                         1b United                                    XXXXXXXXXX                                J-1 No. 11111111 06/13/2008
 (see instructions)                               individual
informationif
 Name at birth
                               First name                                      Middle name                                   Last name
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                               Mary Form W-7. Read the instructions)
                               Signature
                                                                                Jane                Date (month / check.           Phone
                                                                                                                             Smith number
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                                                         Driver’s license/State I.D.                                                    Other
                                                                                                                      /            (     )
 Applicant’s
    a                         Issued by: Austria No.: XXXXXXXXX
            Nonresident alien required to obtain ITIN to claim tax treaty benefit Exp. date: 10 / 04 /2008 Entry date in U.S. 02 / 14 /2005
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                               Name
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    b
your records.                   filing previously or province, temporary taxpayer identification or postal code where appropriate. number (EIN)?
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                                                                                                                                     Power of Attorney
    c                                No/Do not know.PA in the
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                               Signature                 Skip 19104                                 Date (month / day / year) Phone (            )
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    d
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                                                                                                                                   Fax
                                                                                                             /        /
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    e
 address    Spouse of U.S. citizen/resident alien
                         6f Enter: TIN or EIN             9XX-28-XXXX
                               Name and title (type or print)                                       Name of company                EIN                            and
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                                                   Enter I (applicant/delegate/acceptance agent) declare that I have examined this12
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 information
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                         1a First
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                         6a Country(ies) of citizenship my 6b Foreign tax I.D. returns or any) information necessary to resolve matters regarding the
                               Mary
                          authorize the IRS to disclose to         acceptance agent number (if return
                                                                                Jane                                         Doe
 Other
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 (see instructions)
 information                   United Kingdom
                         1b First name
                                                                       XXXXXXXXXX
                                                                               Middle name
                                                                                                                 previously assigned taxpayer identifying number.
                                                                                                               Individual Taxpayer Identification Number 2
                                                                                                                             Last name
 Name at birth if        6d Identification document(s) delegate, see instructions)
                                                          (if submitted (see instructions)
 different
                               Signature
                               Mary of applicant Driver’s license/State I.D.
                                     Passport
                                                                                Jane                Date (month / day / year) Phone number
                                                                                                     USCIS documentation
                                                                                                                             Smith Other
                         2 Street address, apartment number, or rural route number. If you have a P.O. box, see page 4.
                                                                                                             /        /            (     )
 Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b,
 c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions).
  a       Nonresident alien required to obtain ITIN to claim tax treaty benefit
ExCEPTION 2 alien filing a U.S. tax returnApplication for IRS Individual
    b       Nonresident
a. c W-7 Salaries, Compensation and Honoraria Payments – With Tax return Benefits
                                                  Taxpayer Identification U.S. tax Treaty
    Wages, resident alien (based on days present in the United States) filing aNumber
 Form       U.S.
                                                                                                                              OMB No. 1545-0074
 (Rev. January 2006) of U.S. citizen/resident alien
    d       Dependent                                             and instructions.
                                                      Enter name See SSN/ITIN of U.S. citizen/resident alien (see instructions)
 Department of the Treasury Grants, Fellowships – With Tax Treaty Benefits
b. eScholarships, citizen/resident use by individuals who are not U.S. citizens or permanent residents.
                                        For alien
            Spouse of
 Internal Revenue Service U.S.
            Nonresident alien student, professor, – No Tax filing a Benefits
c. fScholarships, Grants, Fellowshipsor researcher TreatyU.S. tax return                                             FOR IRS USE ONLY
 An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
d. g        Dependent/spouse – nonresident alien holding a U.S.
    Gambling Winningsof aWith Tax Treaty Benefits visa
 BeforeOther (see instructions)
    h        you begin:                  Exception 2(a) Wages
             – With Tax Treaty Benefits - eligible      attach
WagesAdditional informationif for a have, or areAlso country Letter from the Social Security Administration denying your
 • Do not submit this form you and f: Enter treaty to obtain, aSloveniasecurity number (SSN). number
                                                                       U.S. social         and treaty article              15
                    a Socialnot name Number. (Remember Middle name
                            1a Security                              to complete in the United forLast     Company
request for ITIN does Firstchange your immigration status or your right to workinformationStates name and Length of Stay
 • Getting an
  Name
on Line 6g.)make you Mary for the earned income credit. Jane
 and does not
  (see instructions)           eligible                                                                   Doe
                        1b First name                                       Middle name                                Last name
 Name at you
 Reasonbirth if are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b,
 different                Mary                                         Jane                             Smith
                                            return number, or W-7 unless you meet one of box, see page 4.
 c, d, e, or g, you2must file a taxapartmentwith Formrural route number. If you have a P.O. the exceptions (see instructions).
                          Street address,
 Applicant’s
  a      Nonresident alien required to obtain ITIN to claim tax treaty benefit
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 For Paperwork Reduction Act Notice, see page 4.
                      City and state                                  Cat. No. 10229L
                                                                                    Length of stay                                         Form    W-7 (Rev. 1-2006)
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                                                                                                        /       /              (       )

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2 Individual Taxpayer Identification Number
FORM W-7/W-7(SP) CHECK LIST                                  12. Enter the date of the application in a MM/DD/YYYY
Prior to submitting your Form W-7 and attached                   format.
documentation (if applicable) did you remember to:           13. Submit:
 1. Verify that you are completing the most current              - Your completed valid U.S. Federal Income
     version of the Form W-7/W-7(SP).                              Tax Return or documents substantiating that
 2. Verify that the entries on the Form W-7/W-7(SP)                you meet an exception to the tax return filing
     do not conflict with the supporting documentation             requirement.
     presented.                                                  - A letter, form or other documentation from the
 3. Ensure that the entries are typewritten or printed             Social Security Administration (if applicable)
     clearly and legibly in ink.                                   stating that you are not eligible to receive a SSN
 4. Ensure that you checked the appropriate box                  - A letter from the Designated School Official or
     indicating the “Reason you are Submitting Form                Responsible Officer (if applicable) stating that
     W-7/W-7(SP).”                                                 you are here for the purposes of study and will
                                                                   not be receiving income for personal services,
 5. Verify that the name on Line 1 matches the name
                                                                   or Authorized School Official in the case of an
     on the supporting documentation.
                                                                   honoraria payment.
 6. Enter your complete mailing address on line 2.
                                                                 - Supporting documentation proving your identity
 7. Enter your permanent foreign address on Line 3,                and foreign status.
     or if you have relocated to the United States, just
                                                             14. Attach Power of Attorney (POA) (if applicable)
     enter the name of the foreign country where you
                                                                 – Form 8821 or Form 2848.
     last resided.
                                                             15. Mail your package to:
 8. Verify that the country of birth is present on Line
     4, and that the date of birth is entered in MM/DD/                Internal Revenue Service
     YYYY format.                                                      ITIN Operation
                                                                       P.O. Box 149342
 9. Place an “X” in the appropriate “gender” box on
                                                                       Austin, TX 78714-9342
     line 5.
                                                                 or if using an overnight courier service:
10. Ensure that you entered your complete visa
     information (if applicable) on line 6c.                           Internal Revenue Service
                                                                       Submission Processing Center
11. Check that all Form W-7/W-7(SP) applications
                                                                       ITIN Operation
     have a signature that matches the signature on
                                                                       Mail Stop 6090-AUSC
     the supporting documentation, or in the case of a
                                                                       3651 S. Interregional, Hwy 35
     delegate, reflects the delegate’s relationship to the
                                                                       Austin, TX 78741-0000
     applicant.




                                                                           Individual Taxpayer Identification Number 
SAmpLE LETTER FROm WITHHOLDING AGENT
(To Be Used as a Guide for Providing Required Information)
(Written on Official Letterhead of Withholding Agent)

To: IRS
     ITIN PROGRAM OFFICE

To Whom it May Concern:

This is to certify that
                                                          Name of Account Holder


has an account with this organization
                                                                        Account Number


which will be generating income during the current tax year that is subject to IRS information reporting
requirements and/or withholding of Federal income tax. The applicant, therefore, is requesting an ITIN to provide
to us for our reporting, withholding and distribution procedures.



                                                         Sincerely,




                                                         Printed Name of Official




Date of Signature                                        Signature of Official




 Individual Taxpayer Identification Number
COpY OF FORm W-7
Application for IRS Individual Taxpayer Identification Number

       Form    W-7
       (Rev. February 2008)
                                                                 Application for IRS Individual
                                                                Taxpayer Identification Number                                                                  OMB No. 1545-0074
       Department of the Treasury
                                                                                See instructions.
       Internal Revenue Service                      For use by individuals who are not U.S. citizens or permanent residents.

       An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.                                                    FOR IRS USE ONLY

       Before you begin:
         Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN).
         Getting an ITIN does not change your immigration status or your right to work in the United States
       and does not make you eligible for the earned income credit.

       Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b,
       c, d, e, f, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions).
        a        Nonresident alien required to obtain ITIN to claim tax treaty benefit
        b        Nonresident alien filing a U.S. tax return
        c        U.S. resident alien (based on days present in the United States) filing a U.S. tax return
        d        Dependent of U.S. citizen/resident alien                 Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
        e        Spouse of U.S. citizen/resident alien
        f        Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception
        g        Dependent/spouse of a nonresident alien holding a U.S. visa
        h        Other (see instructions)
                 Additional information for a and f: Enter treaty country                                           and treaty article number
                               1a First name                               Middle name                                             Last name
       Name
       (see instructions)
                                    1b First name                                         Middle name                                   Last name
       Name at birth if
       different
                                    2   Street address, apartment number, or rural route number. If you have a P.O. box, see page 4.
       Applicant’s
       mailing address                  City or town, state or province, and country. Include ZIP code or postal code where appropriate.


       Foreign                      3   Street address, apartment number, or rural route number. Do not use a P.O. box number.
       address
       (if different from               City or town, state or province, and country. Include ZIP code or postal code where appropriate.
       above)
       (see instructions)
       Birth                        4   Date of birth (month / day / year)   Country of birth                 City and state or province (optional)         5  Male
       information                           /            /                                                                                                    Female
                                    6a Country(ies) of citizenship           6b Foreign tax I.D. number (if any)     6c Type of U.S. visa (if any), number, and expiration date
       Other
       information
                                    6d Identification document(s) submitted (see instructions)
                                            Passport               Driver’s license/State I.D.                 USCIS documentation                  Other
                                        Issued by:                 No.:                               Exp. date:          /         /    Entry date in U.S.           /     /
                                    6e Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)?
                                          No/Do not know. Skip line 6f.
                                          Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions).
                                    6f Enter: TIN or EIN                                                                                                                    and
                                       Name under which it was issued
                                    6g Name of college/university or company (see instructions)
                                       City and state                                                              Length of stay
                                    Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including
       Sign                         accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I
                                    authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the
       Here                         assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number.

                                         Signature of applicant (if delegate, see instructions)               Date (month / day / year)      Phone number

                                                                                                                      /         /            (       )

       Keep a copy for                   Name of delegate, if applicable (type or print)                      Delegate’s relationship            Parent   Court-appointed guardian
       your records.                                                                                          to applicant
                                                                                                                                                 Power of Attorney
                                         Signature                                                            Date (month / day / year)      Phone (     )
       Acceptance
                                                                                                                      /         /            Fax    (    )
       Agent’s                                                                                                                               EIN
                                         Name and title (type or print)                                       Name of company
       Use ONLY                                                                                                                              Office Code

       For Paperwork Reduction Act Notice, see page 4.                                             Cat. No. 10229L                                       Form    W-7 (Rev. 2-2008)

                                                                                                                              Individual Taxpayer Identification Number 
Publication 1915 (Rev. 1-2009)
Catalog Number 22533M

				
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