Form W-7

(Rev. February 2008)

Application for IRS Individual
Taxpayer Identification Number OMB No. 1545-0074

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

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) US Non-resident applying for California Board of Professional Engineers Licensure
Additional information for a and f: Enter treaty country and treaty article number
1a First name Middle name Last name
Name
(see instructions) VICTOR CHINEME IKE
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.
Applicants
5 MONTROSE STREET
mailing address City or town, state or province, and country. Include ZIP code or postal code where appropriate.
LYNWOOD WA 6147 AUSTRALIA
Foreign 3 Street address, apartment number, or rural route number. Do not use a P.O. box number.
address SAME AS ABOVE
(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 05 / 23 / 1976 NIGERIA ABA, ABIA STATE 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
NIGERIA
information
6d Identification document(s) submitted (see instructions)
Passport Drivers 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 N/A and
Name under which it was issued N/A
6g Name of college/university or company (see instructions) California Board of Professional Engineers
City and state California Length of stay N/A
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

your records.
Name of delegate, if applicable (type or print) Delegates relationship
to applicant Parent Court-appointed guardian
Power of Attorney

Acceptance
Agents
Signature Date (month / day / year)
/ /
Phone (
Fax (
)
)

Use ONLY Name and title (type or print) Name of company EIN
Office Code

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

General Instructions Additional Information

Purpose of Form Publications. In addition to Publications 501, 515, and 519
mentioned earlier, see Publication 1915, Understanding Your IRS
Use Form W-7 to apply for an IRS individual taxpayer identification Individual Taxpayer Identification Number (ITIN), for more
number (ITIN). An ITIN is a nine-digit number issued by the U.S. information.
Internal Revenue Service (IRS) to individuals who are required for U.S.
tax purposes to have a U.S. taxpayer identification number but who These publications are available free from the IRS. To order the
do not have, and are not eligible to obtain, a social security number publications, call 1-800-TAX-FORM (1-800-829-3676) if you are in
(SSN). the United States. If you have a foreign address, write to:
The ITIN is for federal tax purposes only. It does not entitle you National Distribution Center
to social security benefits and does not change your immigration P.O. Box 8903
status or your right to work in the United States. Also, individuals Bloomington, IL 61702-8903
filing tax returns using an ITIN are not eligible for the earned income
credit (EIC). You can also get these publications on the IRS website at
www.irs.gov.
SSNs. Do not complete Form W-7 if you have an SSN or you are
eligible to obtain an SSN. You are eligible for an SSN if you are a Telephone help. If, after reading these instructions and our free
U.S. citizen or if you have been admitted by the United States for publications, you are not sure how to complete your application or
permanent residence or U.S. employment. have additional questions, call 1-800-829-1040 if you are in the
United States. If you are outside the United States, call
To obtain an SSN, see Form SS-5, Application for a Social 215-516-2000 (not a toll-free number) or contact our overseas offices
Security Card. To get Form SS-5 or to find out if you are eligible to in Frankfurt, London, or Paris.
obtain an SSN, go to www.socialsecurity.gov/locator or contact a
Social Security Administration (SSA) office.
How To Apply
If you have an application for an SSN pending, do not file Form
W-7. Complete Form W-7 only if the SSA notifies you that an SSN Your application must include all of the following.
cannot be issued.
1. Your completed Form W-7.
If the SSA will not issue you an SSN, a letter of denial must be Note. If you submit a Form W-7, all ensuing ITIN notices and
obtained and attached to your Form W-7. This applies whether you correspondence that you receive will be in English. If you prefer to
are attaching your federal tax return or requesting an ITIN under one receive them in Spanish, please submit Form W-7(SP).
of the exceptions. However, see Exception 2 in the Exceptions
Tables that begin on page 6 for additional information for recipients 2. Your original, completed tax return(s) for which the ITIN is
of honoraria payments, students, researchers, and professors. needed. Attach Form W-7 to the front of your tax return. If you are
applying for more than one ITIN for the same tax return (such as for
a spouse or dependent(s)), attach all Forms W-7 to the same tax
Who Must Apply return. After your Form W-7 has been processed, the IRS will assign
Any individual who is not eligible to obtain an SSN but who must an ITIN to the return and process the return.
furnish a taxpayer identification number must apply for an ITIN on There are exceptions to the requirement to include a
Form W-7. Examples include the following. U.S. tax return. If you claim one of these exceptions, you
A nonresident alien individual eligible to obtain the benefit of
TIP must submit the documentation required in lieu of a tax
reduced withholding under an income tax treaty. See Pub. 515, return. See the Exceptions Tables beginning on page 6.
Withholding of Tax on Nonresident Aliens and Foreign Entities.
3. The original documents, or certified or notarized copies of
A nonresident alien individual not eligible for an SSN who is documents, that substantiate the information provided on the Form
required to file a U.S. tax return or who is filing a U.S. tax return only W-7. The supporting documentation must be consistent with the
to claim a refund. applicants information provided on Form W-7. For example, the
A nonresident alien individual not eligible for an SSN who elects to name, date of birth, and country(ies) of citizenship must be the same
file a joint U.S. tax return with a spouse who is a U.S. citizen or as on Form W-7, lines 1a, 4, and 6a.
resident alien.
To avoid any loss of your documents, it is suggested
A U.S. resident alien (based on the substantial presence test) who you do not submit the original documentation.
files a U.S. tax return but who is not eligible for an SSN. For TIP
information about the substantial presence test, see Pub. 519, U.S.
Tax Guide for Aliens.
You can submit copies of original documents if you do any of the
An alien spouse claimed as an exemption on a U.S. tax return who following.
is not eligible to obtain an SSN.
Have the copies certified by the issuing agency or official
An alien individual eligible to be claimed as a dependent on a U.S. custodian of the original record.
tax return but who is not eligible to obtain an SSN. To determine if
an alien individual is eligible to be claimed as a dependent on a U.S. Have the copies notarized by a U.S. notary public legally
tax return, see Pub. 501, Exemptions, Standard Deduction, and authorized within his or her local jurisdiction to certify that the
Filing Information, and Pub. 519. document is a true copy of the original. To do this, the notary must
see the valid, unaltered original document and verify that the copy
A nonresident alien student, professor, or researcher who is
conforms to the original. U.S. notaries public are available at U.S.
required to file a U.S. tax return but who is not eligible for an SSN,
embassies and certain consulates worldwide.
or who is claiming an exception to the tax return filing requirement.
Have the copies notarized by a foreign notary. However, foreign
A dependent/spouse of a nonresident alien holding a U.S visa who notaries are only acceptable as outlined by the Hague Convention.
is not eligible for an SSN. The Hague Convention provides for the simplified certification of
ITIN Not Needed for Forms 4868, 1040-ES, or 1040-ES(NR). If you public (including notarized) documents to be used in countries that
are filing an application for an extension of time to file using Form have joined the Convention. A certification will be issued in the form
4868, or making an estimated tax payment using Form 1040-ES or of an "apostille," which will be attached to the copy of the
Form 1040-ES(NR), do not file Form W-7 with those forms. Enter document.
ITIN TO BE REQUESTED wherever your SSN or ITIN is requested.
Note. The apostille must stay attached to the copy of the document
An ITIN will be issued only after you file a tax return and meet all
when it is sent to the IRS.
other requirements.
Form W-7 (Rev. 2-2008) Page 3
Original documents you submit will be returned to you Internal Revenue Service
at the mailing address shown on your Form W-7. You ITIN Operation
TIP do not need to provide a return envelope. If your P.O. Box 149342
original documents are not returned within 60 days, you Austin, TX 78714-9342
can call the IRS (see Telephone help on page 2).
Copies of documents will not be returned. If you will need your Do not use the mailing address in the instructions for
documentation for any purpose within 90 days of submitting your your tax return.
ITIN application, you may wish to apply in person at an IRS Taxpayer
Assistance Center. See Where To Apply on this page. Your CAUTION
documents will be reviewed by an IRS employee in this office and
returned to you immediately. Private delivery services. If you use a private delivery service to
submit your Form W-7, use the following address:
If you submit an original valid passport (or a notarized or
certified copy of a valid passport), you do not need to submit
any other documents. Otherwise, you must submit at least two of Internal Revenue Service
the documents listed below. The documents must be current, verify Submission Processing Center
your identity (that is, contain your name), and support your claim of ITIN Operation
foreign status. At least one document must contain your photograph, Mail Stop 6090-AUSC
but a photograph is not required if documents are submitted for a 3651 S. Interregional, Hwy 35
dependent under age 14 (under age 18 if a student). Do not attach Austin, TX 78741-0000
expired documents.
In person. You can apply for an ITIN by bringing your completed
Note. Documentation submitted for a dependent should include a forms and documentation to any IRS Taxpayer Assistance Center in
civil birth certificate (unless a passport is submitted). the United States or IRS office abroad. Information on our overseas
offices can be found in Publication 1915 or by visiting the IRS
website at www.irs.gov.
Can be used to establish:
Supporting Documentation Foreign Through acceptance agent. You can also apply through an
Identity
status acceptance agent authorized by the IRS. An acceptance agent can
Passport (the only stand-alone document) X X help you complete and file Form W-7. To obtain a list of agents, visit
the IRS website at www.irs.gov and enter acceptance agent in the
U.S. Citizenship and Immigration Services (USCIS) search box at the top of the page.
photo identification X X

Visa issued by U.S. Department of State X X

Specific Instructions
U.S. drivers license X
U.S. military identification card X
If you are completing this form for someone else, answer the
questions as they apply to that person.
Foreign drivers license X
Foreign military identification card X X Reason For Applying
National identification card (must be current, and You must check the box to indicate the reason you are completing
contain name, photograph, address, date of birth, X X Form W-7. If more than one box applies to you, check the box that
and expiration date)
best explains your reason for submitting Form W-7. However, if an
U.S. state identification card X exception applies be sure to check box h.
Foreign voters registration card X X a. Nonresident alien required to obtain an ITIN to claim tax
Civil birth certificate X* X treaty benefit. Certain nonresident aliens must obtain an ITIN to
claim a tax treaty benefit even if they do not have to file a U.S. tax
Medical Records (valid only for dependents under return. If you check this box to claim the benefits of a U.S. income
age 14 (under age 18 if a student)) X* X tax treaty with a foreign country, also check box h. On the dotted
line next to box h, enter the appropriate designation for Exception 1
School Records (valid only for dependents under or 2, whichever applies (see Exception 1 and Exception 2 under h.
age 14 (under age 18 if a student)) X* X
Other, later). Identify the exception by its number, alpha subsection,
* Can be used to establish foreign status only if they are foreign documents. and category under which you are applying (for example, enter
Exception 1d-Pension Income or Exception 2d-Gambling
Keep a copy of your application for your records.
Winnings). Also, enter the name of the treaty country and treaty
article number in the appropriate entry spaces below box h and
attach the documents required under whichever exception applies.
When To Apply For more details on tax treaties, see Pub. 901, U.S. Tax Treaties.
Complete and attach Form W-7 when you file the tax return for b. Nonresident alien filing a U.S. tax return. This category
which the ITIN is needed. However, if you meet one of the includes:
exceptions described later under h. Other., complete and submit
Form W-7 as soon as possible after you determine you are covered A nonresident alien who must file a U.S. tax return to report
by that exception. income effectively or not effectively connected with the conduct of a
trade or business in the United States, and
Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if A nonresident alien who is filing a U.S. tax return only to obtain a
submitted during peak processing periods or if you are filing from refund.
overseas). If you have not received your ITIN or correspondence at
the end of that time, you can call the IRS to find out the status of c. U.S. resident alien (based on days present in the United
your application (see Telephone help on page 2). States) filing a U.S. tax return. A foreign individual living in the
United States who does not have permission to work from the
USCIS, and is thus ineligible for an SSN, may still be required to file
Where To Apply a U.S. tax return. These individuals must check this box.
By mail. Mail Form W-7, your tax return (or other documents d. Dependent of a U.S. citizen/resident alien. This is an individual
required by an exception), and the documentation described in item who can be claimed as a dependent on a U.S. tax return and is not
(3) under How To Apply on page 2 and listed in the chart above to: eligible to obtain an SSN.
Form W-7 (Rev. 2-2008) Page 4

e. Spouse of a U.S. citizen/resident alien. This category includes: Exception 2. Other income.
A nonresident alien husband or wife who is not filing a U.S. tax Applicants with a U.S. visa that is valid for employment
return (including a joint return) and who is not eligible to obtain an should first apply for an SSN with the SSA. You are not
SSN but who, as a spouse, is claimed as an exemption, and eligible for an ITIN if you are eligible to obtain an SSN.
CAUTION
A nonresident alien electing to file a U.S. tax return jointly with a
spouse who is a U.S. citizen or resident alien.
This exception may apply if:
f. Nonresident alien student, professor, or researcher filing a U.S.
tax return or claiming an exception. This is an individual who has 1. You are claiming the benefits of a U.S. income tax treaty with a
not abandoned his or her residence in a foreign country and who is a foreign country and you receive any of the following:
bona fide student, professor, or researcher coming temporarily to the
United States solely to attend classes at a recognized institution of a. Wages, salary, compensation, and honoraria payments,
education, to teach, or to perform research. If you check this box, you b. Scholarships, fellowships, and grants,
must complete lines 6c and 6g and provide your passport with a valid
U.S. visa. If you are present in the United States on a work-related c. Gambling income, or
visa (F-1, J-1, or M-1), but will not be employed (that is, your
presence in the United States is study related), you can choose to 2. You are receiving taxable scholarship, fellowship, or grant income,
attach a letter from the Designated School Official or Responsible but not claiming the benefits of an income tax treaty.
Officer instead of applying with the SSA for an SSN. The letter must
clearly state that you will not be securing employment while in the See the Exceptions Tables on pages 6 and 7 for information on the
United States, and your presence here is solely study related. If you requirements for claiming Exception 2. Information returns applicable
check this box to claim the benefits of a U.S. income tax treaty with a to Exception 2 may include Form 1042-S, Foreign Persons U.S.
foreign country, also check box h. On the dotted line next to box h, Source Income Subject to Withholding.
enter the appropriate designation for Exception 2, (see below).
Identify the exception by its number, alpha subsection, and category Exception 3. Mortgage interestthird party reporting. This
under which you are applying (for example, enter Exception exception may apply if you have a home mortgage loan on real
2b-Scholarship Income and claiming tax treaty benefits or property you own in the United States that is subject to third party
Exception 2c-Scholarship Income). Also, enter the name of the reporting of mortgage interest. See the Exceptions Tables on page 8
treaty country and the treaty article number in the appropriate entry for information on the requirements for claiming Exception 3.
spaces below box h (if applicable) and attach the documents required Information returns applicable to Exception 3 may include Form
under Exception 2. 1098, Mortgage Interest Statement.

g. Dependent/spouse of a nonresident alien holding a U.S. visa. Exception 4. Dispositions by a foreign person of U.S. real
This is an individual who can be claimed as a dependent or a property interestthird party withholding. This exception may
spouse on a U.S. tax return, who is unable, or not eligible, to obtain apply if you are a party to a disposition of a U.S. real property interest
an SSN and who has entered the United States with a nonresident by a foreign person, which is generally subject to withholding by the
alien holding a U.S. visa. For example, the primary visa holder has a transferee or buyer (withholding agent). See the Exceptions Tables on
B-1 visa; the dependent or spouse has a B-2 visa. page 8 for information on the requirements for claiming Exception 4.
Information returns applicable to Exception 4 may include the
h. Other. If the reason for your ITIN request is not described in following.
boxes a through g, check this box. Describe in detail your reason for
requesting an ITIN and attach supporting documents. Form 8288, U.S. Withholding Tax Return for Dispositions by
Foreign Persons of U.S. Real Property Interests
Frequently, third parties (such as banks and other financial Form 8288-A, Statement of Withholding on Dispositions by
institutions) which are subject to information reporting and Foreign Persons of U.S. Real Property Interests
withholding requirements, will request an ITIN from you to enable
them to file information returns required by law. If you are requesting Form 8288-B, Application for Withholding Certificate for
an ITIN for this reason, you may be able to claim one of the Dispositions by Foreign Persons of U.S. Real Property Interests
exceptions described below. Enter on the dotted line next to box h
the exception that applies to you. Identify the exception by its Line Instructions
number, alpha subsection (if applicable), and category under which
you are applying (for example, enter Exception 1a-Partnership Enter N/A (not applicable) on all lines that do not apply to you. Do
Interest or Exception 3-Mortgage Interest). Examples of not leave any lines blank.
completed Forms W-7 can be found in Publication 1915. You will not
need to attach a tax return to your Form W-7. For more detailed Line 1a. Enter your legal name on line 1a as it appears on your
information regarding the exception(s) that may apply to you, see the documents. This entry should reflect your name as it will appear on a
Exceptions Tables beginning on page 6. U.S. tax return.
Note. If box h is checked, box a or f may also be checked. Your ITIN will be established using this name. If you do not
Exception 1. Passive incomethird party withholding or tax use this name on the U.S. tax return, the processing of the
treaty benefits. This exception may apply if you are the recipient of U.S. tax return may be delayed.
partnership income, interest income, annuity income, etc. that is CAUTION
subject to third party withholding or covered by tax treaty benefits.
See the Exceptions Tables on page 6 for information on the Line 1b. Enter your name as it appears on your birth certificate if it
requirements for claiming Exception 1. is different from your entry on line 1a.
Information returns applicable to Exception 1 may include the
following. Line 2. Enter your complete mailing address on line 2. This is the
address the IRS will use to return your original documents and send
Form 1042-S, Foreign Persons U.S. Source Income Subject to written notification of your ITIN.
Withholding
Note. If the U.S. Postal Service will not deliver mail to your physical
Form 1099-INT, Interest Income location, enter the U.S. Postal Services post office box number for
your mailing address. Contact your local U.S. Post Office for more
Form 8805, Foreign Partners Information Statement of Section
information. Do not use a post office box owned and operated by a
1446 Withholding Tax
private firm or company.
Form W-7 (Rev. 2-2008) Page 5

Line 3. Enter your complete foreign address in the country where Line 6f. If you have both a temporary TIN and an EIN, attach a
you permanently or normally reside if it is different from the address separate sheet listing both. If you were issued more than one
on line 2. If you no longer have a permanent residence, due to your temporary TIN, attach a separate sheet listing all the temporary TINs
relocation to the United States, enter only the foreign country where you received.
you last resided on line 3. If you are claiming a benefit under an
income tax treaty with the United States, line 3 must show the treaty Line 6g. If you checked reason f, you must enter the name of the
country. educational institution and the city and state in which it is located.
You must also enter your length of stay in the United States.
Do not use a post office box or an in care of (c/o)
address instead of a street address on line 2 if you are If you are temporarily in the United States for business purposes,
entering just a country name on line 3. If you do, your you must enter the name of the company with whom you are
CAUTION application will be rejected. conducting your business and the city and state in which it is
located. You must also enter your length of stay in the United States.
Line 4. To be eligible for an ITIN, your birth country must be
recognized as a foreign country by the U.S. Department of State. Signature. You must sign Form W-7. However, if the applicant is a
minor under 14 years of age, a delegate (parent or court-appointed
Line 6a. Enter the country or countries (in the case of dual guardian) can sign for him or her. Type or print the delegates name
citizenship) in which you are a citizen. Enter the complete country in the space provided and check the appropriate box that indicates
name; do not abbreviate. his or her relationship to the applicant. If the delegate is signing as a
court-appointed guardian, attach a copy of the court-appointment
Line 6b. If your country of residence for tax purposes has issued you papers showing the legal guardianship.
a tax identification number, enter that number on line 6b. For
example, if you are a resident of Canada, enter your Canadian Social If the applicant is 14 years of age or over, the applicant can sign
Insurance Number. or appoint an authorized agent to sign. The authorized agent could
be the applicants parent or another person designated by the
Line 6c. Enter only U.S. nonimmigrant visa information. Include the applicant. The authorized agent must print his or her name in the
USCIS classification, number of the U.S. visa, and the expiration date space provided for the name of the delegate and attach Form 2848,
in month/day/year format. For example, if you have a B-1/B-2 visa Power of Attorney and Declaration of Representative.
with the number 123456 that has an expiration date of December 31,
2010, enter B-1/B-2, 123456, and 12/31/2010 in the entry Note. All Powers of Attorney (POAs) submitted to the IRS must be in
space. English. Any POAs received in a foreign language will be considered
invalid.
Note. If the visa has been issued under a duration of stay label by
USCIS, enter D/S as the expiration date.
Acceptance Agents Use ONLY
Line 6d. Check the box indicating the type of document(s) you are
submitting for identification. You must submit documents as Enter the 8-digit office code that was issued to you by the ITIN
explained in item (3) under How To Apply on page 2. Enter the name Program Office.
of the state or country or other issuer, the identification number (if
any) appearing on the document(s), the expiration date, and the date
on which you entered the United States. Dates must be entered in
Paperwork Reduction Act Notice. We ask for the information on
the month/day/year format. Also, you may subsequently be required
this form to carry out the Internal Revenue laws of the United States.
to provide a certified translation of foreign language documents.
You are required to give us the information. We need it to ensure
that you are complying with these laws and to allow us to figure and
Note. Any visa information shown on a passport must be entered on
collect the right amount of tax.
line 6c.

Line 6e. If you ever received a temporary taxpayer identification You are not required to provide the information requested on a
number (TIN) or an employer identification number (EIN), check the form that is subject to the Paperwork Reduction Act unless the form
Yes box and complete line 6f. If you never had a temporary TIN or displays a valid OMB control number. Books or records relating to a
an EIN, or you do not know your temporary TIN, check the No/Do form or its instructions must be retained as long as their contents
not know box. may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential, as
A temporary TIN is a nine-digit number issued by the IRS to required by Internal Revenue Code section 6103.
persons who file a return or make a payment without providing a
TIN. You would have been issued this number if you filed a U.S. tax The average time and expenses required to complete and file this
return and did not have a social security number. This temporary TIN form will vary depending on individual circumstances. For the
will appear on any correspondence the IRS sent you concerning that estimated averages, see the instructions for your income tax return.
return.
If you have suggestions for making this form simpler, we would be
An EIN is a nine-digit number (for example, 12-3456789) assigned happy to hear from you. See the instructions for your income tax
by the IRS to businesses, such as sole proprietorships. return.
Form W-7 (Rev. 2-2008) Page 6
Exceptions Tables
Exception #1
Third Party Withholding on Passive Income
Note. Federal tax withholding and/or information reporting must take place within the current tax year.

Third Party Documentation you must submit if you are eligible to claim
Withholding on Persons who are eligible to claim Exception 1 include: Exception 1:
Passive Income

1(a) Individuals who are partners of a foreign partnership that 1(a) A copy of the portion of the partnership agreement displaying
invests in the U.S. and who own assets that generate income the partnerships Employer Identification Number and showing that
subject to IRS information reporting and federal tax withholding you are a partner in the partnership that is conducting business in
requirements; or the United States.

1(b) Individuals who have opened an interest bearing bank deposit 1(b) Paperwork from the bank showing that you opened an interest
account that generates income which is effectively connected with bearing business account that is subject to IRS information
their U.S. trade or business and is subject to IRS information reporting and/or federal tax withholding during the current tax year.
reporting and/or federal tax withholding; or

1(c) Individuals who are "resident aliens" for tax purposes and have 1(c) Paperwork from the bank stating that you are receiving
opened up an interest bearing bank deposit account that generates distributions from a deposit account which are subject to IRS
income subject to IRS information reporting and/or federal tax information reporting and/or federal tax withholding during the
withholding; or current tax year. An acknowledged (signed by the bank) copy of
the Form W-9 that you provided to the bank must be attached to
your Form W-7.

1(d) Individuals who are receiving distributions during the current 1(d) A signed letter or document from the withholding agent, on
year of income such as pensions, annuities, royalties, dividends, official letterhead, showing your name and account number, and
etc. and are required to provide an ITIN to the withholding agent evidencing that an ITIN is required to make distributions to you
(i.e., investment company, insurance company, financial institution, during the current tax year which are subject to IRS information
etc.) for the purposes of tax withholding and reporting reporting or federal tax withholding.
requirements.

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 with no
Tax Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed.

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

2(a). Wages,
Salary, Documentation you must submit if you are eligible to claim
Compensation and Persons who are eligible to claim Exception 2(a) include: Exception 2(a):
Honoraria
Payments

Individuals claiming the benefits of a tax treaty who:

Claiming the are either exempt or subject to a reduced rate of withholding of A letter of employment from the payer of the income, or
benefits of a tax tax on their wages, salary, compensation, and honoraria A copy of the employment contract, or
treaty payments,
A letter requesting your presence for a speaking engagement,
and etc.
will be submitting Form 8233 to the payer of the income. along with:
Evidence (information) on the Form W-7 that you are entitled
to claim the benefits of a tax treaty, and

A copy of the completed withholding agents portion of Form

8233 attached to the Form W-7, and a letter from the Social
Security Administration (SSA)*, stating that you are ineligible to
receive a social security number.

*If you are present in the U.S. and are receiving honoraria payments, you do
not have to obtain a letter of denial from the SSA. A letter from the authorized
school official will suffice.
Form W-7 (Rev. 2-2008) Page 7
Exceptions Tables (continued)
Exception #2 (continued)
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 with no Tax
Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed.

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

2(b). Scholarships, Documentation you must submit if you are eligible to claim
Persons who are eligible to claim Exception 2(b) include:
Fellowships, and Exception 2(b):
Grants

Individuals claiming the benefits of a tax treaty who:

are either exempt from or subject to a reduced rate of tax on A letter or official notification from the educational institution
their income from scholarships, fellowships or grants. (i.e., (i.e., college or university) awarding the noncompensatory
foreign students, scholars, professors, researchers, foreign scholarship, fellowship, or grant; or
Claiming the visitors, or any other individual),
benefits of a tax A copy of a contract with a college, university, or
treaty educational institution;
and
will be submitting Form W-8BEN to the withholding agent. along with:
A copy of your passport showing the valid visa issued by the
U.S. Department of State, and
Evidence (information) on the Form W-7 that you are entitled
to claim the benefits of a tax treaty, and

A copy of the W-8BEN that was submitted to the withholding

agent, and

A letter from the Social Security Administration* stating that

you are ineligible to receive a social security number (SSN).

*If you are a student on an F-1, J-1, or M-1 visa who will not be working while
studying in the U.S., you will not have to apply for an SSN. You will be
permitted to provide a letter from the Designated School Official or Responsible
Officer stating that you will not be securing employment in the U.S. or receiving
any type of income from personal services.

2(c). Scholarships, Documentation you must submit if you are eligible to claim
Persons who are eligible to claim Exception 2(c) include:
Fellowships, and Exception 2(c):
Grants

Individuals receiving noncompensatory income from A letter or official notification from the educational institution
scholarships, fellowships, or grants (i.e., foreign students, (i.e., college or university) awarding the noncompensatory
scholars, professors, researchers, or any other individual) that is scholarship, fellowship, or grant; or
subject to IRS information reporting and/or withholding
Not claiming requirements during the current year. A copy of a contract with a college, university, or educational
benefits of a tax institution;
treaty along with:
A copy of your passport showing the valid visa issued by the
U.S. Department of State, and

A letter from the Designated School Official (DSO) or

Responsible Officer (RO) stating that you are receiving
noncompensatory income from scholarships, fellowships, or
grants that is subject to IRS information reporting and/or
federal tax withholding requirements during the current year
(this letter must be attached to your Form W-7 or your
application for an ITIN will be denied), and

A letter from the Social Security Administration* stating that

you are ineligible to receive a social security number (SSN).

*If you are a student on an F-1, J-1, or M-1 visa who will not be working while
studying in the U.S., you will not have to apply for an SSN. You will be
permitted to provide a letter from the DSO or RO stating that you will not be
securing employment in the U.S. or receiving any type of income from personal
services.

2(d). Gambling Persons who are eligible to claim Exception 2(d) include: Documentation you must submit if you are eligible to claim
Income Exception 2(d):

Nonresident aliens visiting the U.S. who:

Claiming the
benefits of a tax have gambling winnings, Your W-7, which must be submitted through the services of an
treaty appropriate gaming official serving as an IRS ITIN Acceptance
are claiming the benefits of a tax treaty for an exempt or Agent to apply for an ITIN under Exception 2(d).
reduced rate of federal tax withholding on that income, and
Note. If you do not secure the services of a gaming official, you
will be utilizing the services of a gaming official as an IRS ITIN may still file Form 1040NR at the end of the tax year with a Form
Acceptance Agent. W-7, attaching a copy of Form 1042-S displaying the amount of tax
withheld. Your 1040NR return should also display the tax treaty
article number and country under which you are claiming the treaty
benefits.
Form W-7 (Rev. 2-2008) Page 8
Exceptions Tables (continued)
Exception #3
Third Party Reporting of Mortgage Interest
Note. Federal tax withholding and/or information reporting must take place within the current tax year.

Third Party Reporting of Mortgage Interest If you are eligible to claim Exception 3, you must submit documentation showing evidence of a home
mortgage loan. This would include a copy of the contract of sale or similar documentation showing
evidence of a home mortgage loan on real property located in the United States.

Exception #4
Third Party WithholdingDisposition by a Foreign Person of United States Real Property Interest
Note. Federal tax withholding and/or information reporting must take place within the current tax year.

Third Party WithholdingDisposition by a A withholding obligation is generally imposed on a buyer or other transferee (withholding agent) when a
Foreign Person of United States Real Property United States real property interest is acquired from a foreign person. In some instances, the foreign
Interest person may apply for a withholding certificate to reduce or eliminate withholding on the disposition of real
property.
If you are eligible to claim Exception 4, you must submit:
A completed Form 8288-B, and
A copy of the sale contract.
Note. For the seller of the property, Forms 8288 and 8288A submitted by the buyer should be attached to
the Form W-7.