Most ITIN applications require a U.S Federal Tax return attached as part of the W-7 ITIN application process. However there are limited ITIN exceptions where a U.S. Federal Tax return is not required.
If any of the 5 ITIN exceptions apply to you, then you will not need to attach a U.S. Federal Tax return.
Information reports for which the ITIN is being requested. Information reports include but are not limited to : Form 1042-S Foreign Person's United States Source Income Subject to Withholding.
Exception 2 - Wages, Salary, Compensation
2(a). Wages, Salary, Compensation, and Honoraria Payments (claiming the benefits of a tax treaty).
Individuals claiming the benefits of a tax treaty who:
Are either exempt or subject to a reduced rate of withholding of tax on their wages, salary, compensation, and honoraria payments;
and Will be submitting Form 8233 to the payer of the income
To support the claim that you are eligible to use this exception - Submit a letter of employment from the payer of the income, or A copy of the employment contract, or A letter requesting your presence for a speaking engagement, etc.; along with: Evidence (information) on the Form W-7 that you’re entitled to claim the benefits of a tax treaty, and A copy of the completed withholding agent’s portion of Form 8233 attached to the Form W-7.
2(b). Scholarships, Fellowships, and Grants (claiming the benefits of a tax treaty).
Individuals claiming the benefits of a tax treaty who:
Are either exempt from or subject to a reduced rate of tax on their income from scholarships, fellowships, or grants (that is, foreign students, scholars, professors, researchers, foreign visitors, or any other individual);
and Will be submitting Form W-8BEN to the withholding agent.
To support the claim that you are eligible to use this exception - Submit a letter or official notification from the college or university awarding the noncompensatory scholarship, fellowship, or grant; or A copy of a contract with a college, university, or educational institution; along with:
A copy of your passport showing the valid visa issued by the U.S. Department of State,
Evidence (information) on the Form W-7 that you’re entitled to claim the benefits of a tax treaty,
A copy of the Form W-8BEN that was submitted to the withholding agent, and
A letter from the Social Security Administration2 stating that you’re ineligible to receive a social security number (SSN).
2(c). Scholarships, Fellowships, and Grants (not claiming benefits of a tax treaty).
Individuals receiving noncompensatory income from scholarships, fellowships, or grants (that is, foreign students, scholars, professors, researchers, or any other individual) that is subject to IRS information reporting and/or withholding requirements during the current year.
To support the claim that you are eligible to use this exception - Submit A letter or official notification from the educational institution (that is, college or university) awarding the noncompensatory scholarship, fellowship, or grant; or A copy of a contract with a college, university, or educational institution; along with:
A copy of your passport showing the valid visa issued by the U.S. Department of State,
A letter from the DSO or RO stating that you're receiving noncompensatory income from scholarships, fellowships, or grants that is subject to IRS information reporting and/or federal tax withholding requirements during the current year (this letter must be attached to your Form W-7 or your application for an ITIN will be denied), and
A letter from the Social Security Administration3 stating that you’re ineligible to receive a social security number (SSN).
2(d). Gambling Income (claiming the benefits of a tax treaty).
Nonresident aliens visiting the United States who:
Have gambling winnings,
Are claiming the benefits of a tax treaty for an exempt or reduced rate of federal tax withholding on that income, and
Will be utilizing the services of a gaming official as an IRS ITIN Acceptance Agent.
To support the claim that you are eligible to use this exception - Submit your Form W-7, which must be submitted through the services of an appropriate gaming official serving as an IRS ITIN Acceptance Agent to apply for an ITIN under Exception 2(d).
Note: If you don’t secure the services of a gaming official, you may still file Form 1040NR at the end of the tax year with a Form W-7, attaching a copy of Form 1042-S displaying the amount of tax withheld. Your Form 1040NR return also should display the tax treaty article number and country under which you’re claiming the treaty benefits.
Note: For all exceptions listed above - Federal tax withholding and/or information reporting must take place within the current tax year.
Do I need an ITIN?
Please refer to our blog post "ITIN Number Application" for further information.
A Certified Acceptance Agent (CAA) can assist you in obtaining the correct TIN.
Just Breve are part of the ITIN Acceptance Agent Program. As a Certifying Acceptance Agent (CAA), we are authorised by the Internal Revenue Service (IRS) to assist alien individuals and other foreign persons with obtaining ITINs from the IRS by validating the person’s foreign status and identity.
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