COMPLETING FORM W-7 APPLICATION AND CERTIFYING STATEMENT

The ITIN Program Office needs assistance from Acceptance Agents when completing Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN). The following are some reminders:

Reason For Applying :
Take special care in selecting the reason for applying for the ITIN on the Form W-7. The requirements implemented this year particularly impact whether the applicant submits a valid U.S. tax return or provides documentation to support an exception to filing a U.S. tax return. Below are examples of the acceptable reasons for applying and the conditions that must be met for the application to be accepted and the ITIN assigned:

NR Alien Claiming Tax Treaty Benefit: If the applicant is a nonresident alien and they are claiming a tax treaty benefit, then check box “a” and “h” for reason for applying. To the right of checkbox “h” notate the treaty country and treaty article number, where applicable.

NR Alien Filing a Tax Return: If the applicant is a nonresident alien filing a U.S. tax return and not eligible for an SSN, then checkbox “b” and attach the Form W-7 to the applicants’ valid U.S. tax return.  If the applicant meets an exception to filing the tax return, then check box  “b” and “h” and notate to the right of checkbox “h” the Exemption number and a brief description.  (i.e., Partnership, notate – Exception 1 – Partnership Agreement).

Completing the certifying statement:
As an Acceptance Agent you are responsible for completing a certifying statement listing the applicants name and the acceptable type of documentation they provided to you to prove their foreign status and identity.  The passport is the only document that can stand alone.  All other documents must be presented in a combination to meet the supporting documentation requirements. The list of acceptable supporting documentation and the applicable documentation codes are attached.  See attachment 1.

For IRS Use Only Box: (Acceptance Agents are authorized to use this box) Once you have satisfied the supporting documentation requirements you must complete the first line of the “For IRS Use Only” box on the Form W-7.  List up to four (4) documentation codes to reflect the type(s) of documentation the applicant submitted.  .

Exceptions to Filing a Tax Return: If the applicant has met an exception to filing a U.S. tax return then prepare the second paragraph of the certifying statement by stating the exception number along with information identifying the specific exception.  For example,  the undersigned certifies that Applicant has provided (List specific documentary evidence) that Applicant is a member of (Name of Partnership) (Partnership EIN) that conducts business in the United States or generates U.S. source income entitling Applicant to tax treaty benefits.  The undersigned further certifies the Responsible Party has reviewed such documentary evidence and has determined that the documents satisfy the documentations requirement of Exception 1 on the Form W-7. This entry will meet the requirements of attaching the full partnership agreement showing the applicant meets the exception criteria.   

For additional information please refer to the Form W-7 instructions.

Inquiries on the Status of Applications: All inquiries on the status of an application submitted by you more than 6 weeks ago can be made by calling 1-800-829-1040 (Within US) or 215-516-2000 (Overseas Only) or by faxing 215-516-3270 or 215-516-1171.  Please include a copy of the Form W-7 and any notice that your client may have received with your inquiry. There is no special handling of AA submissions. AAs must follow the same submission procedures as the general public. If however you receive a subsequent notice or have a problem (other than wanting a general status report) on a W-7 application then there are two telephone lines designated for your inquiries 215-516-4173 or 215-516-3301.  

Thank you for your assistance. 

Attachment 1
 

 ITIN Documentation Codes