The University of Akron
Payment Procedures for Short Term
International Visitors
Honorariums and Travel
Contact Jim Karas in the Office of the Associate VP/Controller at x6566 if you have any questions.
Revised: March 2013
New W-7 (01-12)
New 8233 (03-09)
New and revised tax treaties
The University of Akron
Office of the Associate Vice President/Controller
Payment Procedures for Short Term International Visitors
Table of Contents
SECTION:
Page
I.
General Words of Caution .................................................................................. 1
II.
Eligibility for Honorariums and Payments Based on Visa Type.......................... 2
III.
Travel Reimbursement ....................................................................................... 4
IV.
Federal Identification Numbers........................................................................... 5
V.
Tax Treaty Exemption ........................................................................................ 6
VI.
“Grossing-Up” Payments to Cover U.S. Tax Withholding................................... 8
VII.
Forms, Instructions and Certificates ................................................................... 8
The University of Akron
Office of the Associate Vice President/Controller
Payment Procedures for Short Term International Visitors
SECTION I: GENERAL WORDS OF CAUTION
International visitors present us with extremely complex issues which are governed by two (2)
federal government agencies, the Immigration and Naturalization Service (INS) and the Internal
Revenue Services (IRS). If we do not comply with these rules and regulations we not only risk
fines and penalties for the University but could cause serious problems for the visitors when
they file their tax returns here and/or in their own country.
These visitors, also at times referred to as non-resident aliens, are taxed on their “world-wide”
income. If they are paid an Honorarium, they will get a 1042S by March 15th of the next year
showing the amount reported to IRS and reported to their country of residence if there is a tax
treaty.
Therefore, it is important to understand the overall process and specific procedures in order that
we maintain compliance. Many of these procedures should be performed before the visitor
leaves home to come to the United States.
This document will address the rules and regulations as they apply only to short-term visitors
who are invited for lectures, colloquium, etc., which generally do not last more than nine (9)
days. For such engagements, the visitors are considered independent contractors as opposed
to employees. Employees are considered to be rendering dependent personal services.
KEY: Start early. Engage the person as soon as possible and ensure that most or all of
the issues discussed herein are completed before arrival. It will save time and
aggravation for all involved.
Finally, it should be understood that, in most cases the visitor cannot be paid while at the
University. Visitors are, typically, paid after they leave the University. It is a rare case where
everything needed to make payment is available while the person is on campus.
Page 1
The University of Akron
Office of the Associate Vice President/Controller
Payment Procedures for Short Term International Visitors
SECTION II: ELIGIBILITY FOR HONORARIUMS AND PAYMENTS BASED ON VISA
TYPE
Unlike U.S. citizens or resident aliens who have met certain long-term presence criteria,
payments to short-term visitors are very restrictive unless they enter the country through a longterm visa.
KEY: The first and foremost thing you must know is the visa category under which the
visitor is entering the U.S.
When contacting potential visitors to come to the University, you should suggest they enter
under a “J” visa if at all possible. The “J” visa allows payment for both an honorarium and
travel. The honorarium could be subject to Treaty Exemption (See Sec. V.) depending on the
home country.
Many visitors enter with either a B-1 (or WB) Business visa or a B-2 (or WT) Tourist visa.
Payments under these visas are currently very restrictive. Individuals with tourist visas B-2 (or
WT) are not able to be paid anything unless they are already in the United States when invited
to come to our University. Caution your visitor not to declare tourist only and get B-2 or WT
visa. They should declare business visa and get a B-1 (or WB) visa. Please contact Jim Karas
in the Office of the Associate Vice President/Controller at x6566 if you have any questions about
these visas.
As we understand the application process for visas, the “J” visa takes a longer period of time to
obtain and requires a fee, while the B-1 or B-2 visas are almost always issued on-the-spot, at
little or no cost. Again, invite the visitors early and advise them to process their papers early to
obtain the most beneficial visa type.
HOW TO OBTAIN A J-1 VISA
To get a J-1 visa, you must contact the Office of International Programs at x6740. You must
obtain a request form for the preparation of form DS-2019 (formerly IAP-66). After your
department completes the request form, return it to the Office of International Programs which
will fill out an DS-2019 for your foreign visitor. The DS-2019 form will be mailed to your foreign
visitor so that he or she can take it to the American Embassy in their country. The American
Embassy will issue a J-1 visa.
HOW TO OBTAIN A B-1 (Visitor for Business)
To get a B-1 (Visitor for Business) visa, the host department provides a letter of invitation giving
purpose of visit, funding arrangements and length of stay. Your visitor presents the letter and
proof of funding (if additional required) to the American Embassy in their country and obtains a
B-1 (or B-1/B-2) visa. Your visitor then presents their passport with valid B-1 visa and letter of
invitation upon entry.
HOW TO OBTAIN A WB (VISA WAIVER FOR BUSINESS)
Your visitor needs a round-trip ticket and the letter of invitation giving purpose of visit, funding
arrangements, and length of stay. Visitors from eligible countries present their passport and
letter upon entry to U.S.
Page 2
The University of Akron
Office of the Associate Vice President/Controller
Payment Procedures for Short Term International Visitors
SECTION II: ELIGIBILITY FOR HONORARIUMS AND PAYMENTS BASED ON VISA
TYPE (continued)
VISA WAIVER PROGRAM (VMP) COUNTRIES
Currently, as of 3/22/13, 37 countries participate in the Visa Waiver Program as shown below. If
they are coming in under the Visa Waiver Program the waiver visa WB is equivalent to a B-1
visa.
Andorra
Australia
Austria
Belgium
Brunei
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Italy
Japan
Latvia
Liechtenstein
Lithuania
Luxembourg
Malta
Monaco
the Netherlands
New Zealand
Norway
Portugal
San Marino
Singapore
Slovakia
Slovenia
South Korea
Spain
Sweden
Switzerland
Taiwan
United Kingdom
HONORARIUMS
Honorariums for international visitors are paid from the Honorarium and Expense Authorization
form for non-University personnel. All the appropriate people, including the international visitor,
should sign the form. All honorarium contracts or letters of invitation should require the payee to
supply a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) for
payment. If they do not have a social security number or individual taxpayer identification
number, 30% tax will have to be withheld from the honorarium or the honorarium will have to be
grossed up if the department wants to pay the taxes. Please see section VI: Grossing-Up
payments to cover U.S. tax withholding. We will also need a copy of the international visitor’s
passport and the visa located in their passport. We will need a copy of their I-94 card which is
stapled into their passport. For “J” visa holders, we need a copy of their DS-2019 (formerly IAP66). We also need all foreign visitors to give us their foreign home address. If they are from a
tax treaty country, they will need to process a form 8233 to exempt them from tax withholding.
Please be aware that upon filing the 8233 with the IRS, the University must wait 10 days before
we can pay the Honorarium. Please note in order to process a form 8233, the visitor must have
a social security number or individual taxpayer identification number.
“B” visa holders must sign the certificate for Academic Honorarium for Visiting “B”
Nonimmigrant Aliens. It states the following:
Section 431 of the American Competitiveness and Workforce Improvement Act (as revised
October 1998) specifies that any alien admitted under 101(a)(15)(B) of the Immigration and
Nationality Act may accept honorarium payment and associated incidental expenses for “usual
academic activity” lasting no more than nine (9) days at any single institution, if the payment is
offered by the institution for services conducted for the benefit of the institution. The foreign
national may accept such payment only if he or she has not accepted such payment or
expenses from more than five (5) institutions during the previous six (6) months. The visitor will
have to sign a certificate to this effect.
KEY: The visa type and number are contained on a Form I-94 Entry Permit which is
stapled inside the visitor’s passport. When the visitor departs the U.S. the Form I-94
must be surrendered. Please be sure to get a copy of the I-94 before the visitor
leaves. If there is no I-94 form, please make sure that you make a copy of the
passport visa stamp that has the date of entry and visa type.
Page 3
The University of Akron
Office of the Associate Vice President/Controller
Payment Procedures for Short Term International Visitors
SECTION II: ELIGIBILITY FOR HONORARIUMS AND PAYMENTS BASED ON VISA
TYPE (continued)
CANADIAN VISITORS
Canadian visitors may receive their B-1 visas at the border. The host department provides a
letter of invitation giving purpose of visit, funding arrangements and length of stay. The
Canadian visitor presents their letter at the border and obtains an I-94 with the B-1 visa
designation on it. Canadians may also be reimbursed for travel expenses if this was included in
their original funding arrangement.
The Canadian visitor will need to sign the B certificate to be paid an Honorarium or travel
expense. To be paid an Honorarium they will also need an U.S. social security number (SSN)
or individual taxpayer identification number (ITIN). We would like a copy of the visitor’s letter of
invitation to accompany their reimbursement.
SECTION III: TRAVEL REIMBURSEMENT
Reimbursements for travel expenses are now made under the approved IRS accountable plan.
This is handled very similarly to reimbursement for travel expenses for our own faculty. The
expenses would be submitted on the Honorarium and Expense Authorization Form for nonUniversity personnel. All appropriate people, including the international visitor, should sign this
form. Original receipts must be attached for reimbursement. We will allow a photocopy of an
airline ticket if the foreign visitor needs it to return home. We need a copy of the foreign visitors’
passport and visa. We need a copy of their I-94 card, which is stapled into their passport.
Again, if there is no I-94, please make sure that you make a copy of the passport visa stamp
that has the date of entry and visa type. For “J” visa holders, we need a copy of their DS-2019
(formerly IAP-66). If they entered on a “B” visa or waiver, they will also have to sign a certificate
stating that they did not receive payment or expense reimbursement from more than five (5)
institutions during the previous six (6) months. If they are receiving expense reimbursement
only, with no honorarium, they may be able to receive reimbursement for more than nine (9)
days if they are on B-1, WB or “J” visa.
KEY: Please note that if you pay a vendor directly for hotel, airfare, meals, etc., we still
need documentation from the international visitor, i.e. a copy of their passport,
visa, I-94, DS-2019 for J-1 visa and possibly a signed certificate.
Page 4
The University of Akron
Office of the Associate Vice President/Controller
Payment Procedures for Short Term International Visitors
SECTION IV: FEDERAL IDENTIFICATION NUMBER
An Honorarium payment made to a non-resident alien visitor must be reported to the IRS, and
the only acceptable reporting is by one of two (2) federal identification numbers:

SOCIAL SECURITY NUMBER (SSN) - Until 1-1-98, the SSN was the only means by which
an employer could report payment to the IRS. The number was generally easy to obtain (3-4
weeks) and made the payment process fairly easy. Now, the Social Security Administration
has restricted the SSN only to payment for dependent personal services (i.e.; wages for
work) and for persons who will eventually be eligible for social security benefits. Of course,
alien visitors are normally not eligible for Social Security benefits.

INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN) - This number system was
developed by the IRS and Social Security Administration for employers to report income and
taxes for those persons not eligible for social security benefits. The ITIN is more difficult to
obtain (more forms and original or certified copies of personal documentation and takes 812 weeks or more). Please be aware that currently only individuals from tax treaty countries
can obtain an ITIN before they file their U.S. tax return. All others will have to obtain their
ITIN when they file their U.S. tax return 1040NR form or 1040NR-EZ form.
If visitors do not already have a SSN, they must obtain an ITIN. To do so, a Form W-7 must be
completed and the original or certified copies of personal documents must be submitted with the
form. Please be aware that non-U.S. notarizations will not be accepted. A passport is an
acceptable document. See instructions for the W-7 application for other acceptable documents.
The following countries are known to have Acceptance Agents to process a W-7 for an ITIN:
Belgium
Brazil
Canada
Dominican Republic
Germany
Guam
Hong Kong
Israel
Italy
Japan
Mexico
Netherlands
New Zealand
Norway
Philippines
Portugal
Puerto Rico
Singapore
United Kingdom
Venezuela
Contact the Office of the Associate Vice President/Controller for a current address list for
Acceptance Agents for any of these countries.
Page 5
The University of Akron
Office of the Associate Vice President/Controller
Payment Procedures for Short Term International Visitors
SECTION V: TAX TREATY EXEMPTION
The U.S. has executed Tax Treaties with many countries that permit payments for services
under certain visa types to be exempt from U.S. taxes. See list of countries in this Section. In
order for a visitor to take advantage of the Treaty Exemption, the visitor may enter the U.S. on a
“J” visa, and certain other visas, and a Form 8233 must be completed. Of course, the visitor
must be from a Treaty country and must have a social security number or individual taxpayer
identification number. If a Treaty does not exist, the payment for services will be taxed at 30%.
The Form 8233 requires the visitor’s signature and that the University verifies the date
presented on the form and is also signed by Jim Karas as the representative of the withholding
agent.
Only payments for independent personal services may be exempted from taxation, i.e., an
honorarium or consultation payment. The Form 8233 must be mailed by the University to the
IRS and there is then a ten-day waiting period before payment can be made.
Compensation for independent services by persons from the countries listed below is exempt
from U.S. income tax by virtue of a tax treaty. Income code 16.
List of Countries
Armenia 1
Australia
Austria
Azerbaijan 1
Bangladesh
Barbados
Belarus 1
Belgium 2
Bulgaria 2
Canada 2
China, Peoples Republic Of
Cyprus
Czech Republic
Denmark
Egypt
Estonia
Finland
France
Georgia 1
Germany 2
Greece
Hungary
Iceland 2
India
Indonesia
Ireland
Israel
Exempt
Wage Limit
($5,000 limit)
Maximum
presence in
U.S.
183 days
183 days
no limit
183 days
183 days
89 days
183 days
183 days
182 days
183 days
no limit
89 days
183 days
no limit
no limit
183 days
($10,000 limit)
183 days
183 days
89 days
119 days
no limit
182 days
Treaty
Article
VI(2)
14
14
VI(2)
15
14
VI(2)
7
7
VII
13
17
14
14
15
14
14
14
VI(2)
7
X
13
7
15
15
14
16
Continued on next page
Page 6
The University of Akron
Office of the Associate Vice President/Controller
Payment Procedures for Short Term International Visitors
SECTION V: TAX TREATY EXEMPTION (continued)
List of Countries (continued)
Italy
Jamaica
Japan 2
Kazakhstan
Korea, Rep. Of (South)
Kyrgyzstan 1
Latvia
Lithuania
Luxembourg
Malta 2
Mexico
Moldova 1
Morocco
Netherlands
New Zealand 2
Norway
Pakistan
Philippines
Poland
Portugal
Romania
Russia
Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland
Tajikistan 1
Thailand
Trinidad & Tobago
Tunisia
Turkey
Turkmenistan 1
Ukraine
United Kingdom 2
Uzbekistan 1
Venezuela
Exempt
Wage Limit
($5,000 limit per annum)
($3,000 limit per annum)
($5,000 limit)
($10,000 limit per annum)
($10,000 limit)
($3,000 limit)
($7,500 limit per annum)
Maximum
presence in
U.S.
No limit
89 days
183 days
182 days
183 days
183 days
183 days
no limit
182 days
183 days
182 days
no limit
182 days
183 days
89 days
182 days
182 days
182 days
183 days
183 days
no limit
183 days
no limit
183 days
no limit
no limit
183 days
89 days
183 days
183 days
183 days
183 days
no limit
183 days
no limit
1
Countries governed by the Commonwealth of Independent States Treaty
2
Article 7 or VII is treated as business profits under Article (7)VII of the treaty.
Page 7
Treaty
Article
14(1)
14
7
14
18
VI(2)
14
14
15
7
14
VI(2)
14
15
7
13
XI
15
15
15
14
13
14
14
14
15
15
14
14
VI(2)
15
17
14
14
VI(2)
14
7
VI(2)
14
The University of Akron
Office of the Associate Vice President/Controller
Payment Procedures for Short Term International Visitors
SECTION V: TAX TREATY EXEMPTION (continued)
IRS Publication 901, which is usually updated annually, lists current tax treaties, and
summarizes the benefits available to those nonresident aliens by virtue of those tax treaties.
Copies of Publication 901 are available by calling IRS toll free forms line 1-800-829-3676 or on
their web site (http://www.irs.ustreas.gov).
SECTION VI: GROSSING-UP PAYMENTS TO COVER U.S. TAX WITHHOLDING
As described in the previous Section, 30% U.S. income tax will be withheld on honorarium
payments when no U.S. Tax Treaty exists for the visitor’s home country.
When an honorarium is negotiated between the University host department and the visitor, the
department often feels that the visitor should receive the “full amount quoted” even though tax
withholding is required.
This may be accomplished by a method know as “grossing-up” the payment to cover the tax.
As an example, say you wish to pay $1,000 but 30% tax must be withheld. At first calculation,
the visitor takes home only $700. If that is acceptable, then no further decisions are required.
However, many hosts do not want the visitor to leave with less than the amount originally
quoted. In this instance, you may wish to “pay the visitor’s tax” by grossing-up. The following
calculation takes place:
Original Quoted Amount
Gross-up by Dividing by
$1,000
70%
Gross to be Paid
$1,428
Apply 30% Tax
-
428
Visitor’s Take Home
$1,000
By this process, your account will be charged for the $1,428 and the visitor receives what was
originally negotiated.
SECTION VII: Forms, Instructions and Certificate Follow
Page 8
Form
W-7
Application for IRS Individual
Taxpayer Identification Number
(Rev. January 2012)
Department of the Treasury
Internal Revenue Service
a
OMB No. 1545-0074
For use by individuals who are not U.S. citizens or permanent residents.
a See instructions.
FOR IRS USE ONLY
An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
Before you begin:
• Do not submit this form if you have, or are eligible to get, 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
b
c
d
e
f
g
h
Name
Nonresident alien required to get ITIN to claim tax treaty benefit
Nonresident alien filing a U.S. tax return
U.S. resident alien (based on days present in the United States) filing a U.S. tax return
Dependent of U.S. citizen/resident alien
Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) a
Spouse of U.S. citizen/resident alien
}
Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception
Dependent/spouse of a nonresident alien holding a U.S. visa
Other (see instructions) a
Additional information for a and f: Enter treaty country a
and treaty article number a
1a First name
Middle name
Last name
(see instructions)
Name at birth if
different . .
1b First name
2
Applicant’s
mailing address
Foreign (nonU.S.) address
Other
information
Last name
Street address, apartment number, or rural route number. If you have a P.O. box, see separate instructions.
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
3
(if different from
above)
(see instructions)
Birth
information
Middle name
a
Street address, apartment number, or rural route number. Do not use a P.O. box number.
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
4
Date of birth (month / day / year)
6a Country(ies) of citizenship
Country of birth
City and state or province (optional)
6b Foreign tax I.D. number (if any)
6d Identification document(s) submitted (see instructions)
USCIS documentation
Other
5
Male
Female
6c Type of U.S. visa (if any), number, and expiration date
Passport
Driver’s license/State I.D.
Date of entry into the
United States
(MM/DD/YYYY)
Issued by:
No.:
Exp. date:
/
/
/
/
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 a
Name under which it was issued a
6g Name of college/university or company (see instructions)
City and state
Sign
Here
Signature of applicant (if delegate, see instructions)
Date (month / day / year)
Name of delegate, if applicable (type or print)
/
/
Delegate’s relationship
to applicant
Signature
Date (month / day / year)
Name and title (type or print)
/
/
Name of company
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 10229L
F
FF
Acceptance
Agent’s
Use ONLY
Length of stay
Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including 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 assignment of my IRS individual taxpayer identification
number (ITIN), including any previously assigned taxpayer identifying number.
F
Keep a copy for
your records.
and
Phone number
Parent
Court-appointed guardian
Power of Attorney
Phone
Fax
EIN
Office Code
Form W-7 (Rev. 1-2012)
Instructions for Form W-7
Department of the Treasury
Internal Revenue Service
(Rev. January 2013)
(Use with the January 2012 revision of Form W-7.)
Application for IRS Individual Taxpayer Identification Number
Section references are to the Internal Revenue Code unless
otherwise noted.
Future Developments
For the latest information about developments related to Form
W-7 and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/w7.
What's New
IRS will continue to accept only original identification documents
or certified copies of these documents from the issuing agency
with the Form W-7 and federal tax return to the ITIN office in
Austin, Texas. Applicants can go to the ITIN page at http://
www.irs.gov/Individuals/Individual-Taxpayer-IdentificationNumber-(ITIN) to get additional information.
General Instructions
Purpose of Form
Use Form W-7 to apply for an IRS individual taxpayer
identification number (ITIN). An ITIN is a nine-digit number
issued by the U.S. Internal Revenue Service (IRS) to individuals
who are required for U.S. tax purposes to have a U.S. taxpayer
identification number but who do not have and are not eligible to
get a social security number (SSN).
The ITIN is for federal tax purposes only. An ITIN does not
entitle you to social security benefits and does not change your
immigration status or your right to work in the United States.
Also, individuals filing tax returns using an ITIN are not eligible
for the earned income credit (EIC).
SSNs. Do not complete Form W-7 if you have an SSN or you
are eligible to get an SSN. You are eligible for an SSN if you are
a U.S. citizen or if you have been admitted by the United States
for permanent residence or U.S. employment.
To get an SSN, see Form SS-5, Application for a Social
Security Card. To get Form SS-5 or to find out if you are eligible
to get an SSN, go to www.socialsecurity.gov or contact a Social
Security Administration (SSA) office.
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 cannot be issued.
If the SSA will not issue you an SSN, you must get a letter of
denial and attach it to your Form W-7. This applies whether you
are attaching Form W-7 to your federal tax return or requesting
an ITIN under one of the exceptions. However, students,
professors, and researchers, see information for box “f,” later.
Who Must Apply
Any individual who is not eligible to get an SSN but who must
furnish a taxpayer identification number must apply for an ITIN
on Form W-7. Examples include the following.
A nonresident alien individual eligible to get the benefit of
reduced withholding under an income tax treaty. See Pub. 515,
Withholding of Tax on Nonresident Aliens and Foreign Entities.
A nonresident alien individual not eligible for an SSN who is
required to file a U.S. tax return or who is filing a U.S. tax return
only to claim a refund.
Dec 20, 2012
A nonresident alien individual not eligible for an SSN who
elects to file a joint U.S. tax return with a spouse who is a U.S.
citizen or resident alien.
A U.S. resident alien (based on the substantial presence test)
who files a U.S. tax return but who is not eligible for an SSN. For
information about the substantial presence test, see Pub. 519,
U.S. Tax Guide for Aliens.
An alien spouse claimed as an exemption on a U.S. tax return
who is not eligible to get an SSN.
An alien individual eligible to be claimed as a dependent on a
U.S. tax return but who is not eligible to get an SSN. To
determine if an alien individual is eligible to be claimed as a
dependent on a U.S. tax return, see Pub. 501, Exemptions,
Standard Deduction, and Filing Information, and Pub. 519.
A nonresident alien student, professor, or researcher who is
required to file a U.S. tax return but who is not eligible for an
SSN, or who is claiming an exception to the tax return filing
requirement.
A dependent/spouse of a nonresident alien U.S. visa holder,
who is not eligible for an SSN.
Deceased Taxpayers
When requesting an ITIN for a deceased taxpayer, the
deceased must meet all of the requirements established to get
an ITIN. Also, you must write “Deceased” across the top of the
Form W-7 and attach the additional documentation shown in the
following chart.
IF you are:
The surviving spouse
filing an original or
amended joint return with
your deceased spouse
THEN you must attach:
Form W-7,
A U.S. individual income tax return,
Documentation substantiating the identity and
foreign status of the deceased, and
A copy of the certificate of death.
The court-appointed
executor or administrator
of the deceased's estate
filing an original tax return
on behalf of the deceased
Neither the surviving
spouse nor the
court-appointed executor
or administrator of the
deceased's estate
Form W-7,
A U.S. individual income tax return,
Documentation substantiating the identity and
foreign status of the deceased*, and
A court certificate showing your appointment.
Form W-7,
A U.S. individual income tax return,
Documentation substantiating the identity and
foreign status of the deceased*,
Form 1310 (if a refund is due), and
A copy of the certificate of death.
* If the Form W-7 is for a deceased individual under 18 years of age, one of
the documents proving identity and/or foreign status must be a birth
certificate, unless a passport is submitted.
ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR).
If you are filing an application for an extension of time to file
using Form 4868, or making an estimated tax payment using
Form 1040-ES or Form 1040-ES (NR), do not file Form W-7 with
those forms. Enter “ITIN TO BE REQUESTED” wherever your
Cat. No. 54092G
SSN or ITIN is requested. An ITIN will be issued only after you
file a tax return and meet all other requirements.
embassy or consulate in advance to determine the hours of
operation for these services.
Additional Information
Original documents you submit will be returned to you
at the mailing address shown on your Form W-7. You
do not need to provide a return envelope. Applicants
are permitted to include a prepaid Express Mail or courier
envelope for faster return delivery of their documents. The IRS
will then return the documents in the envelope provided by the
applicant. If your original documents are not returned within 60
days, you can call the IRS (see Telephone help above). If you
will need your documents for any purpose within 60 days of
submitting your ITIN application, you may wish to apply in
person at an IRS Taxpayer Assistance Center. Designated
Taxpayer Assistance Centers (TACs) will be able to validate
passports and National ID documents and return those
documents immediately. See IRS.gov for a list of these
designated TACs. All other TACs are available for assistance in
completing applications and will forward documents to Austin,
Texas for processing. See Where To Apply, later.
TIP
Publications. In addition to Pubs. 501, 515, and 519 mentioned
earlier, see Pub. 1915, Understanding Your IRS Individual
Taxpayer Identification Number (ITIN), for more information.
These publications are available free from the IRS. To order
the publications, call 1-800-TAX-FORM (1-800-829-3676) if you
are in the United States. If you have a foreign address, write to:
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
You also can get these publications at www.irs.gov/
formspubs.
Telephone help. If, after reading these instructions and our free
publications, you are not sure how to complete your application
or have additional questions, call 1-800-829-1040 if you are in
the United States. If you are outside the United States, call
267-941-1000 (not a toll-free number) or contact our overseas
offices in Beijing, Frankfurt, London, or Paris.
Proving your "foreign status" or “identity.” If you submit an
original valid passport (or a certified copy from the issuing
agency), you do not need to submit any other documents to
prove your “foreign status” or “identity.” Otherwise, you must
submit at least two of the documents listed in the chart below.
The documents must be current*, verify your identity (that is,
contain your name), and support your claim of foreign status. At
least one document must contain your photograph, but a
photograph is not required if documents are submitted for a
dependent under age 14 (under age 18 if a student). Do not
attach expired documents.
You cannot electronically file (e-file) a return using an
ITIN in the calendar year the ITIN is issued; however,
CAUTION
you can e-file returns in the following years. For
example, if you apply for and receive an ITIN in 2012, you may
not e-file any tax return using that ITIN (including prior year
returns) until 2013.
!
If you need to file multiple year returns, you can either attach
them all to your Form W-7 and submit them to the IRS, or file just
the tax return which is due and wait until you receive your ITIN to
file your prior year returns on paper. However, no returns may be
e-filed in the calendar year in which you receive the ITIN.
Note. Certified copies from the issuing agency of a passport
must include the U.S. visa pages if a visa is required for your
Form W-7 application.
*Current original documents are:
Civil birth certificates—since civil birth certificates do not
contain an expiration date, they are considered current at all
times.
Passports and national identification cards—these documents
will be considered current only if their expiration date has not
passed prior to the date the Form W-7 is submitted.
Medical records—these documents will be accepted for
dependents under 6 years of age. A medical record will consist
only of a shot/immunization record which documents the
patient's name and chronological dates of the patient's medical
history and care. The medical record must contain the child's
name, date of birth, and verifiable address. In addition, the
medical record must document the name, address, and phone
number of the doctor, hospital, or clinic where treatment was last
administered. If this information is not printed on the medical
record, the medical record must be accompanied by a dated
letter providing the required information on official letterhead
from the Federal authority, physician, hospital, or clinic that
administered the latest care of the child. If a date of entry is
required for the applicant, the medical record must be from a
U.S. facility.
School records—these documents are valid for dependents
under the age of 14 (under age 18 if a student) and are
considered current if they are for a school term no older than 12
months from the date of the W-7 application (e.g., January
2012–December 2012 for a January 2013 application). The
school record consists of an official report card or transcript
issued by the school or equivalent of a Ministry of Education and
signed by the school or ministry official. The record must be
dated and contain the student's name, course work with grades,
date of grading period(s), and school name and address. If a
date of entry is required for the applicant, the school record must
be from a U.S. facility.
How To Apply
Your application must include all of the following.
1. Your completed Form W-7.
Note. If you submit a Form W-7, all later ITIN notices and
correspondence that you receive will be in English. If you prefer
to receive them in Spanish, please submit Form W-7(SP).
2. Your original, valid tax return(s) for which the ITIN is
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 return. After your Form W-7 has been processed, the
IRS will assign an ITIN to the return and process the return.
There are exceptions to the requirement to include a
U.S. tax return. If you claim one of these exceptions,
you must submit the documentation required instead of
a tax return. See the Exceptions Tables, later.
TIP
3. The original documents, or certified copies of these
documents from the issuing agency, that support the information
provided on the Form W-7. The supporting documentation must
be consistent with the applicant's information provided on Form
W-7. For example, the name, date of birth, and country(ies) of
citizenship must be the same as on Form W-7, lines 1a, 4, and
6a.
You can submit copies of original documents if you do any of
the following.
Have the copies certified by the issuing agency.
Have the officers at U.S. Embassies and Consulates overseas
provide certification and authentication services. Contact the
Consular Section, American Citizens Services of the U.S.
-2-
Form W-7 (Rev. January 2013)
Supporting Documentation
Can be used to
establish:
!
CAUTION
Foreign
Identity
status
Passport (the only stand-alone document)
x
x
U.S. Citizenship and Immigration Services (USCIS)
photo identification
x
x
Visa issued by U.S. Department of State
x
x
U.S. driver's license
x
U.S. military identification card
x
Foreign driver's license
x
Foreign military identification card
x
x
National identification card (must be current and contain
name, photograph, address, date of birth, and expiration
date)
x
x
U.S. state identification card
Private delivery services. If you use a private delivery service
to submit your Form W-7, use the following address:
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000
In person. You can apply for an ITIN by bringing your
completed forms and documentation to any IRS Taxpayer
Assistance Center in the United States or IRS office abroad.
Designated IRS Taxpayer Assistance Centers will be able to
verity passports and National ID documents and return them
immediately. Information on our overseas offices can be found in
Pub. 1915 or at IRS.gov.
x
Foreign voter's registration card
x
x
Civil birth certificate
x*
x
Medical records (valid only for dependents under age 6)
x*
x
School records (valid only for dependents under age 14
(under age 18 if a student))
x*
x
Through acceptance agent. You also can apply through an
acceptance agent authorized by the IRS. An acceptance agent
can help you complete and file Form W-7. To get a list of agents,
visit IRS.gov and enter “acceptance agent program” in the
search box at the top of the page.
Specific Instructions
* Can be used to establish foreign status only if they are foreign documents.
If you are completing this form for someone else, answer the
questions as they apply to that person.
Note. Original documentation submitted for a dependent must
include a civil birth certificate (unless a passport is submitted).
Reason For Applying
Keep a copy of your application for your records.
You must check the box to indicate the reason you are
completing Form W-7. If more than one box applies to you,
check the box that best explains your reason for submitting Form
W-7.
When To Apply
Complete and attach Form W-7 when you file the tax return for
which the ITIN is needed. However, if you meet one of the
exceptions described later under h. Other, complete and submit
Form W-7 as soon as possible after you determine you are
covered by that exception.
Note. If you check box “a” or “f,” then box “h” may also be
checked. If applicable, you also must enter the treaty country
and treaty article. For more information on treaties, see Pub.
901, U.S. Tax Treaties.
Allow 6 weeks for the IRS to notify you of your ITIN (8 to 10
weeks if you submit documents during peak processing periods
(January 15 through April 30) or if you are filing from 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 your
application (see Telephone help, earlier ).
a. Nonresident alien required to get an ITIN to claim tax
treaty benefit. Certain nonresident aliens must get an ITIN to
claim a tax treaty benefit even if they do not have to file a U.S.
tax return. If you check this box to claim the benefits of a U.S.
income 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 or 2, whichever applies (see Exception 1 and
Exception 2, later). Identify the exception by its number, alpha
subsection, and category under which you are applying (for
example, enter “Exception 1d-Pension Income” or “Exception
2d-Gambling 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. For more details on tax treaties,
see Pub. 901.
You cannot electronically file (e-file) a return using an
ITIN in the calendar year the ITIN is issued; however,
CAUTION
you can e-file returns in the following years. For
example, if you apply for and receive an ITIN in 2012, you may
not e-file any tax return using that ITIN (including prior year
returns) until 2013.
!
If you need to file multiple year returns, you can either attach
them all to your Form W-7 and submit them to the IRS, or file just
the tax return which is due and wait until you receive your ITIN to
file your prior year returns on paper. However, no returns may be
e-filed in the calendar year in which you receive the ITIN.
b. Nonresident alien filing a U.S. tax return. This category
includes:
A nonresident alien who must file a U.S. tax return to report
income effectively or not effectively connected with the conduct
of a trade or business in the United States, and
A nonresident alien who is filing a U.S. tax return only to get a
refund.
Where To Apply
By mail. Mail Form W-7, your tax return (or other documents
required by an exception), and the documentation described in
item (3) and listed in the chart under How To Apply, earlier to:
c. U.S. resident alien (based on days present in the United
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
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Form W-7 (Rev. January 2013)
Do not use the mailing address in the instructions for
your tax return.
-3-
required to file a U.S. tax return. These individuals must check
this box.
h. Other. If the reason for your ITIN request is not described in
boxes a through g, check this box. Describe in detail your reason
for requesting an ITIN and attach supporting documents.
Frequently, third parties (such as banks and other financial
institutions) that are subject to information reporting and
withholding requirements will request an ITIN from you to enable
them to file information returns required by law. If you are
requesting an ITIN for this reason, you may be able to claim one
of the exceptions described later. Enter on the dotted line next to
box h the exception that applies to you. Identify the exception by
its number, alpha subsection (if applicable), and category under
which you are applying (for example, enter “Exception
1a-Partnership Interest” or “Exception 3-Mortgage Interest”).
Examples of completed Forms W-7 can be found in Pub. 1915.
You will not need to attach a tax return to your Form W-7.
Exception 1. Passive income—third party withholding or
tax treaty benefits. This exception may apply if you are the
recipient of partnership income, interest income, annuity income,
rental income, or other passive income that is subject to third
party withholding or covered by tax treaty benefits. See the
Exceptions Tables, later, for more details on Exception 1.
Information returns applicable to Exception 1 may include the
following.
Form 1042-S, Foreign Person's U.S. Source Income Subject
to Withholding.
Form 1099-INT, Interest Income.
Form 8805, Foreign Partner's Information Statement of
Section 1446 Withholding Tax.
Schedule K-1 (Form 1065), Partner's Share of Income,
Deductions, Credits, etc.
d. Dependent of a U.S. citizen/resident alien. This is an
individual who can be claimed as a dependent on a U.S. tax
return and is not eligible to get an SSN.
Note. If you live abroad and requested an Adoption Taxpayer
Identification Number (ATIN) for a foreign child you adopted or
who has been legally placed in your home pending adoption and
that request was denied, your dependent may be eligible for an
ITIN. When submitting your Form W-7, ensure you include a
copy of the legal documents verifying your relationship to the
child.
e. Spouse of a U.S. citizen/resident alien. This category
includes:
A resident or nonresident alien husband or wife who is not
filing a U.S. tax return (including a joint return) and who is not
eligible to get an SSN but who, as a spouse, is claimed as an
exemption, and
A resident or nonresident alien electing to file a U.S. tax return
jointly with a spouse who is a U.S. citizen or resident alien.
f. Nonresident alien student, professor, or researcher filing
a U.S. tax return or claiming an exception. This is an
individual who has not abandoned his or her residence in a
foreign country and who is a bona fide student, professor, or
researcher coming temporarily to the United States solely to
attend classes at a recognized institution of education, to teach,
or to perform research.
If you check this box, you 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 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 attach a letter from the
Designated School Official or Responsible 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 United
States and your presence here is solely study-related. This letter
can be submitted instead of a Social Security denial letter if you
are filing a tax return with this Form W-7 or claiming Exception 2
(explained later).
Nonresident alien students and exchange visitors and their
dependents under the Student Exchange Visitors Program
(SEVP) can have their original ID certified by a SEVP-approved
institution rather than mailing originals to the IRS. These are
individuals admitted to the U.S. under an F, J, or M visa who
receive taxable scholarships, fellowships or other grants. See
IRS.gov for the procedures.
If you check this box to claim an exception under the benefits
of a U.S. income tax treaty with a foreign country, also check box
h. On the dotted line next to box h, enter the appropriate
designation for Exception 2, explained later. Identify the
exception by its number, alpha subsection, and category under
which you are applying (for example, enter “Exception
2b-Scholarship Income and claiming tax treaty benefits” or
“Exception 2c-Scholarship Income”). Also, enter the name of the
treaty country and the treaty article number in the appropriate
entry spaces below box h (if applicable) and attach the
documents required under Exception 2.
Applicants receiving compensation for personal
services performed in the United States, or issued a
CAUTION
U.S. visa that is valid for employment, should first apply
for an SSN with the SSA. You are not eligible for an ITIN if you
are eligible to get an SSN.
!
!
If you are required to file a tax return, then you are not
eligible for this exception.
CAUTION
Exception 2. Other income. This exception may apply if:
1. You are claiming the benefits of a U.S. income tax treaty
with a foreign country and you receive any of the following:
a. Wages, salary, compensation, and honoraria payments,
b. Scholarships, fellowships, and grants, or
c. Gambling income, or
2. You are receiving taxable scholarship, fellowship, or grant
income, but not claiming the benefits of an income tax treaty.
See the Exceptions Tables, later, for more details on
Exception 2. Information returns applicable to Exception 2 may
include Form 1042-S.
Exception 3. Mortgage interest—third party reporting.
This exception may apply if you have a home mortgage loan on
real property you own in the United States that is subject to third
party reporting of mortgage interest. See the Exceptions Tables,
later, for more details on Exception 3. Information returns
applicable to Exception 3 may include Form 1098, Mortgage
Interest Statement.
Exception 4. Dispositions by a foreign person of U.S.
real property interest—third party withholding. This
exception may apply if you are a party to a disposition of a U.S.
real property interest by a foreign person, which is generally
subject to withholding by the transferee or buyer (withholding
agent). See the Exceptions Tables, later, for more details on
Exception 4.
g. Dependent/spouse of a nonresident alien holding a U.S.
visa. This is an individual who can be claimed as a dependent
or a spouse on a U.S. tax return, who is unable, or not eligible, to
get an SSN, and who has entered the United States with a
nonresident alien who holds a U.S. visa. If you apply for an ITIN
under this category, remember to attach a copy of your visa to
your Form W-7.
-4-
Form W-7 (Rev. January 2013)
must submit documents as explained in item (3) under How To
Apply, earlier. Enter the name 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 the
month/day/year format. Also, you may later be required to
provide a certified translation of foreign language documents.
Information returns applicable to Exception 4 may include the
following.
Form 8288, U.S. Withholding Tax Return for Dispositions by
Foreign Persons of U.S. Real Property Interests.
Form 8288-A, Statement of Withholding on Dispositions by
Foreign Persons of U.S. Real Property Interests.
Form 8288-B, Application for Withholding Certificate for
Dispositions by Foreign Persons of U.S. Real Property Interests.
Exception 5. Treasury Decision (TD) 9363. This exception
may apply if you have an IRS reporting requirement under TD
9363 and are submitting Form W-7 with Form 13350. See the
Exceptions Tables, later, for more details on Exception 5.
Note. If you are submitting a passport, or a certified copy from
the issuing agency, no other documentation is required to prove
your “foreign status” or “identity,” but ensure any visa information
shown on the passport is entered on line 6c and the pages of the
passport showing the U.S. visa (if a visa is required for your
Form W-7) are included with your Form W-7. However, if you are
submitting more than one document, enter only the information
for the first document on this line. Attach a separate sheet
showing the required information for the additional document(s).
On the separate sheet, be sure to write your name and “Form
W-7” at the top.
Line Instructions
Enter “N/A” (not applicable) on all lines that do not apply to you.
Do not leave any lines blank.
Line 1a. Enter your legal name on line 1a as it appears on your
documents. This entry should reflect your name as it will appear
on a U.S. tax return.
!
CAUTION
The “Entry date in United States” must contain the
complete date on which you entered the country for the
CAUTION
purpose for which you are requesting an ITIN
(if applicable). If you have never entered the United States, enter
“Never entered the United States” on this line.
Your ITIN will be established using this name. If you do
not use this name on the U.S. tax return, the processing
of the U.S. tax return may be delayed.
!
Line 1b. Enter your name as it appears on your birth certificate
if it is different from your entry on line 1a.
Example. You entered the United States on June 1, 2011, to
visit. You returned home on July 1, 2011. You then entered the
United States on August 1, 2012, to work for Company X. You
want to file a return for the income you earned in the United
States in 2012. You are not eligible to get a social security
number. You file Form W-7 with your 2012 return. Enter
“08/01/2012” on line 6d of Form W-7.
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 written notification of your ITIN.
Note. If the U.S. Postal Service will not deliver mail to your
physical location, enter the U.S. Postal Service's post office box
number for your mailing address. Contact your local U.S. Post
Office for more information. Do not use a post office box owned
and operated by a private firm or company.
Line 6e. If you ever received a temporary taxpayer identification
number (TIN) or an employer identification number (EIN), check
the “Yes” box and complete line 6f. If you never had a temporary
TIN or an EIN, or you do not know your temporary TIN, check the
“No/Do not know” box.
A temporary TIN is a nine-digit number issued by the IRS to
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 return and did not have a social security number. This
temporary TIN will appear on any correspondence the IRS sent
you concerning that return.
An EIN is a nine-digit number (for example, 12-3456789)
assigned by the IRS to businesses, such as sole proprietorships.
Line 3. Enter your complete foreign (non-U.S.) address in the
country where you permanently or normally reside if it is different
from the address on line 2. If you no longer have a permanent
residence, due to your relocation to the United States, enter only
the foreign country where 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 country.
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
CAUTION
are entering just a “country” name on line 3. If you do,
your application may be rejected.
!
Line 6f. If you have both a temporary TIN and an EIN, attach a
separate sheet listing both. If you were issued more than one
temporary TIN, attach a separate sheet listing all the temporary
TINs you received. On the separate sheet, be sure to write your
name and “Form W-7” at the top.
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.
Line 6a. Enter the country or countries (in the case of dual
citizenship) in which you are a citizen. Enter the complete
country name; do not abbreviate.
Line 6g. If you checked reason f, you must enter the name of
the educational institution and the city and state in which it is
located. You also must enter your length of stay in the United
States.
If you are temporarily in the United States for business
purposes, you must enter the name of the company with whom
you are conducting your business and the city and state in which
it is located. You also must enter your length of stay in the United
States.
Line 6b. If your country of residence for tax purposes has
issued you a tax identification number, enter that number on
line 6b. For example, if you are a resident of Canada, enter your
Canadian Social Security number.
Line 6c. Enter only U.S. nonimmigrant visa information. Include
the USCIS classification, number of the U.S. visa, and the
expiration date in month/day/year format. For example, if you
have an F-1/F-2 visa with the number 123456 that has an
expiration date of December 31, 2012, enter “F-1/F-2,”“123456,”
and “12/31/2012” in the entry space. Individuals in possession of
an I-20/I-94 document(s) should attach a copy to their Form
W-7.
Signature
Who Can Sign the Form W-7
Generally, the applicant is required to sign Form W-7. The
following are exceptions to this requirement.
Line 6d. Check the box indicating the type of document(s) you
are submitting to prove your foreign status and identity. You
Form W-7 (Rev. January 2013)
-5-
Acceptance Agent's Use ONLY
Applicant is a dependent under 18 years of age. If the
applicant is a dependent under 18 years of age, his or her parent
or court-appointed guardian can sign if the child cannot. The
parent or court-appointed guardian must type or print his or her
name in the space provided and check the appropriate box that
indicates his or her relationship to the applicant. If the individual
is signing as a court-appointed guardian, a copy of the
court-appointment papers showing the legal guardianship must
be attached.
Adults, other than a parent or court-appointed guardian, can
sign the Form W-7 only if a Form 2848, Power of Attorney and
Declaration of Representative, has been signed by a parent or
court-appointed guardian authorizing the individual to sign for
the applicant.
Enter the 8-digit office code that was issued to you by the ITIN
Program Office.
Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United
States. 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 collect the right amount of tax.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by Internal Revenue
Code section 6103.
Applicant is a dependent 18 years of age or older. If the
applicant is 18 years of age or older, the applicant can sign or
can appoint his or her parent, a court-appointed guardian, or
another individual to sign. The person signing, if other than the
applicant, must type or print his or her name in the space
provided, check the appropriate box that indicates his or her
relationship to the applicant, and attach a Form 2848.
The average time and expenses required to complete and file
this form will vary depending on individual circumstances. For
the estimated averages, see the instructions for your income tax
return.
Note. All Powers of Attorney (POA) submitted to the IRS must
be in English. Any POAs received in a foreign language will be
considered invalid unless accompanied by a certified English
translation. The POA must clearly state the purpose for which it
is intended under the “tax matters” section. For more
information, go to IRS.gov.
If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for your
income tax return.
Exceptions Tables
Exception #1
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third Party
Withholding on
Passive Income
Persons who are eligible to claim Exception 1 include:
Documentation you must submit if you are eligible to claim
Exception 1:
1(a) Individuals who are partners of a U.S. or foreign partnership
that invests in the United States and that owns assets that
generate income subject to IRS information reporting and federal
tax withholding requirements; or
1(a) A copy of the portion of the partnership or LLC agreement
displaying the partnership's employer identification number and
showing that you are a partner in the partnership that is conducting
business in the United States.
1(b) Individuals who have opened an interest-bearing bank
deposit account that generates income that is effectively
connected with their U.S. trade or business and is subject to IRS
information reporting and/or federal tax withholding; or
1(b) A signed letter from the bank on its official letterhead,
displaying your name and stating that you have opened a business
account that is subject 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 tax purposes and
have opened an interest-bearing bank deposit account that
generates income subject to IRS information reporting and/or
federal tax withholding; or
1(c) A signed letter from the bank on its official letterhead,
displaying your name and stating that you have opened an
individual deposit account that 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 distributions during the current
tax year of income such as pensions, annuities, rental income,
royalties, dividends, etc., and are required to provide an ITIN to
the withholding agent (for example, an investment company,
insurance company, or financial institution, etc.) for the purposes
of tax withholding and/or reporting requirements.
1(d) A signed letter or document from the withholding agent, on
official letterhead, showing your name and verifying that an ITIN is
required to make distributions to you during the current tax year that
are subject to IRS information reporting or federal tax withholding.
-6-
Form W-7 (Rev. January 2013)
Exception #2
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
2(a). Wages,
Salary,
Compensation,
and Honoraria
Payments
Persons who are eligible to claim Exception 2(a) include:
Documentation you must submit if you are eligible to claim
Exception 2(a):
Individuals claiming the benefits of a tax treaty who:
Claiming the
benefits of a tax
treaty
are either exempt or subject to a reduced rate of withholding of
tax on their wages, salary, compensation, and honoraria
payments,
and
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.
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 agent's 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 United States and are receiving honoraria
payments, you do not have to get a letter of denial from the SSA. A
letter from the authorized school official stating the purpose of the
visit and that the individual will be receiving payment in the form of
an honoraria will be enough.
Form W-7 (Rev. January 2013)
-7-
Exceptions Tables (continued)
Exception #2 (continued)
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
2(b).
Scholarships,
Fellowships, and
Grants
Persons who are eligible to claim Exception 2(b) include:
Documentation you must submit if you are eligible to claim
Exception 2(b):
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),
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;
and
will be submitting Form W-8BEN to the withholding agent.
Note. Student and Exchange Visitor Program (SEVP)-approved
institutions for non-resident alien students and exchange visitors
and their dependents classified under section 101(a)(15)(F), (M),
or (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a)(15)
(F), (M), or (J)}: A certification letter is required for each Form
W-7 application: primary, associated secondary (spouse), and
dependent(s).t
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 are entitled to
claim the benefits of a tax treaty,
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).
The certification letter from a SEVP-approved institution serves as
a substitute for submission of original supporting identification
documents with the Form W-7. The certification letter must:
Be on original, official college, university, or institution letterhead
with a verifiable address
Provide the applicant's full name and Student Exchange Visitor's
Information System (SEVIS) number
Certify the applicant's registration in SEVIS
Certify that the student presented an unexpired passport, visa, or
other identification documents for review
List the identification documents provided to verify identity and
foreign status
Be signed and dated by a SEVIS official: Principal Designated
School Official (PDSO), Designated School Official (DSO),
Responsible Officer (RO), or Alternate Responsible Officer (ARO)
of a certified school exchange program with a verifiable contact
telephone number
Attach copies of documents used to verify the applicant's identity
and foreign status from the approved list of documents presented in
the Form W-7 instructions (passport must include copy of valid visa
issued by the U.S. Department of State)
Attach a copy of DS-2019, Certificate of Eligibility for Exchange
Visitor Status (J-1 status) and/or a copy of the I-20, Certificate of
Eligibility for Non-Immigrant Student Status
Attach a copy of the Form W-8 BEN submitted to the withholding
agent
Form W-7 must include the treaty country and article number that
supports claiming a tax treaty benefit
Include a letter from the DSO or RO stating that the applicant will
not be securing employment in the U.S. or receiving any type of
income from personal services.
t
*If you are a student on an F-1, J-1, or M-1 visa who will not be
working while studying in the United States, 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 United States or receiving
any type of income from personal services.
2(c).
Scholarships,
Fellowships, and
Grants
Persons who are eligible to claim Exception 2(c) include:
Documentation you must submit if you are eligible to claim
Exception 2(c):
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.
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 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).
Not claiming
benefits of a tax
treaty
*If you are a student on an F-1, J-1, or M-1 visa who will not be
working while studying in the United States, 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
United States or receiving any type of income from personal
services.
-8-
Form W-7 (Rev. January 2013)
Exceptions Tables (continued)
Exception #2 (continued)
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
2(d). Gambling
Income
Persons who are eligible to claim Exception 2(d) include:
Documentation you must submit if you are eligible to claim
Exception 2(d):
Nonresident aliens visiting the United States who:
Claiming the
benefits of a tax
treaty
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.
Your 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 do not 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 1040NR return also should display the tax treaty
article number and country under which you are claiming the treaty
benefits.
Exception #3
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
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third Party Withholding—Disposition by a
Foreign Person of U.S. Real Property
Interest
A withholding obligation generally is imposed on a buyer or other transferee (withholding agent) when the buyer
acquires a U.S. real property interest from a foreign person. In some instances, the foreign 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, copies of Forms 8288 and 8288-A submitted by the buyer should be
attached to Form W-7.
Exception #5
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Reporting obligations under TD 9363
Form W-7 (Rev. January 2013)
If you are eligible to claim Exception 5, you must submit Form W-7 and Form 13350 along with a letter from your
employer on corporate letterhead stating you have been designated as the person responsible for ensuring
compliance with IRS information reporting requirements.
-9-
Form
8233
(Rev. March 2009)
Exemption From Withholding on Compensation
for Independent (and Certain Dependent) Personal
Services of a Nonresident Alien Individual
Department of the Treasury
Internal Revenue Service
䊳
OMB No. 1545-0795
See separate instructions.
Who Should
Use This Form?
IF you are a nonresident alien individual who is
receiving . . .
THEN, if you are the beneficial owner of that
income, use this form to claim . . .
Note: For
definitions of terms
used in this section
and detailed
instructions on
required
withholding forms
for each type of
income, see
Definitions on
pages 1 and 2 of
the instructions.
Compensation for independent personal
services performed in the United States
A tax treaty withholding exemption
(Independent personal services, Business
profits) for part or all of that compensation
and/or to claim the daily personal exemption
amount.
Compensation for dependent personal
services performed in the United States
A tax treaty withholding exemption for part or
all of that compensation.
DO NOT Use
This Form. . .
Note: Do not use Form 8233 to claim the daily
personal exemption amount.
Noncompensatory scholarship or fellowship
income and personal services income from
the same withholding agent
A tax treaty withholding exemption for part or
all of both types of income.
IF you are a beneficial owner who is . . .
INSTEAD, use . . .
Receiving compensation for dependent
personal services performed in the United
States and you are not claiming a tax treaty
withholding exemption for that compensation
Form W-4 (See page 2 of the Instructions
for Form 8233 for how to complete Form
W-4.)
Receiving noncompensatory scholarship or
fellowship income and you are not receiving
any personal services income from the same
withholding agent
Form W-8BEN or, if elected by the
withholding agent, Form W-4 for the
noncompensatory scholarship or
fellowship income
Claiming only foreign status or treaty benefits
with respect to income that is not
compensation for personal services
Form W-8BEN
This exemption is applicable for compensation for calendar year
and ending
.
Part I
, or other tax year beginning
Identification of Beneficial Owner (See instructions.)
1 Name of individual who is the beneficial owner 2 U.S. taxpayer identifying number
3 Foreign tax identifying number, if any (optional)
4 Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box.
City or town, state or province. Include postal code where appropriate.
Country (do not abbreviate)
5 Address in the United States (street, apt. or suite no., or rural route). Do not use a P.O. box.
City or town, state, and ZIP code
Note: Citizens of Canada or Mexico are not required to complete lines 7a and 7b.
6 U.S. visa type
7a Country issuing passport
7b Passport number
8 Date of entry into the United States
9a Current nonimmigrant status
9b Date your current nonimmigrant status expires
䊳
10 If you are a foreign student, trainee, professor/teacher, or researcher, check this box
Caution: See the line 10 instructions for the required additional statement you must attach.
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 62292K
Form
8233
(Rev. 3-2009)
Form 8233 (Rev. 3-2009)
Part II
11
12
Page
2
Claim for Tax Treaty Withholding Exemption and/or Personal Exemption Amount
Compensation for independent (and certain dependent) personal services:
a Description of personal services you are providing
b Total compensation you expect to be paid for these services in this calendar or tax year
If compensation is exempt from withholding based on a tax treaty benefit, provide:
a Tax treaty and treaty article on which you are basing exemption from withholding
b Total compensation listed on line 11b above that is exempt from tax under this treaty
c Country of permanent residence
$
$
Note: Do not complete lines 13a through 13c unless you also received compensation for personal services from the same
withholding agent.
13 Noncompensatory scholarship or fellowship income:
a Amount $
b Tax treaty and treaty article on which you are basing exemption from withholding
c Total income listed on line 13a above that is exempt from tax under this treaty $
14 Sufficient facts to justify the exemption from withholding claimed on line 12 and/or line 13 (see instructions)
15
17
18
Note: Lines 15 through 18 are to be completed only for certain independent personal services (see instructions).
16 How many days will you perform services in
Number of personal exemptions
the United States during this tax year? 䊳
claimed 䊳
N/A
䊳
Daily personal exemption amount claimed (see instructions)
Total personal exemption amount claimed. Multiply line 16 by line 17 䊳
Part III
Certification
Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true,
correct, and complete. I further certify under penalties of perjury that:
● I am the beneficial owner (or am authorized to sign for the beneficial owner) of all the income to which this form relates.
● The beneficial owner is not a U.S. person.
● The beneficial owner is a resident of the treaty country listed on line 12a and/or 13b above within the meaning of the income tax treaty
between the United States and that country.
Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the
beneficial owner or any withholding agent that can disburse or make payments of the income of which I am the beneficial owner.
Sign Here
Part IV
䊳
X
Signature of beneficial owner (or individual authorized to sign for beneficial owner)
Date
Withholding Agent Acceptance and Certification
Employer identification number
Name
The University of Akron
34-6002924
Address (number and street) (Include apt. or suite no. or P.O. box, if applicable.)
302 Buchtel Common
City, state, and ZIP code
Telephone number
Akron, Ohio 44325-6205
(330) 972-6566
Under penalties of perjury, I certify that I have examined this form and any accompanying statements, that I am satisfied that an exemption from
withholding is warranted, and that I do not know or have reason to know that the nonresident alien individual is not entitled to the exemption or
that the nonresident alien’s eligibility for the exemption cannot be readily determined.
Signature of withholding agent
䊳
Jim Karas
Tax Manager
Date
䊳
Form
8233
(Rev. 3-2009)
Complete all questions on Form 8233 circled in red 1
Instructions for Form 8233
Department of the Treasury
Internal Revenue Service
(Rev. June 2011)
(Use with the March 2009 revision of Form 8233.)
Exemption From Withholding on Compensation for Independent (and Certain
Dependent) Personal Services of a Nonresident Alien Individual
General Instructions Giving Form 8233 to the
Section references are to the Internal
Revenue Code unless otherwise noted.
If you are a “resident of a treaty
country,” you must know the
CAUTION
terms of the tax treaty between
the United States and the treaty country
to properly complete Form 8233.
!
Purpose of Form
In general, section 1441 requires 30%
income tax withholding on
compensation for independent personal
services (defined later). Sections 1441,
3401, and 3402 require withholding,
sometimes at 30% and sometimes at
graduated rates, on compensation for
dependent personal services (defined
later). However, some payments may
be exempt from withholding because of
a tax treaty or because the payments
are not more than your personal
exemption amount (defined later).
Complete and give Form 8233 to your
withholding agent if some or all of your
compensation is exempt from
withholding.
You can use Form 8233 to claim a
tax treaty withholding exemption for
noncompensatory scholarship or
fellowship income only if you also are
claiming a tax treaty withholding
exemption for compensation for
personal services (including
compensatory scholarship or fellowship
income) received from the same
withholding agent.
Do not use Form 8233 if you
have an office in the United
CAUTION
States regularly available to you
for performing personal services.
Additional information. You can
download the complete text of most
U.S. tax treaties at IRS.gov. Enter “tax
treaties” in the search box. Technical
explanations for many of those treaties
are also available on that site. Also, see
Pub. 901, U.S. Tax Treaties, for a quick
reference guide to the provisions of
U.S. tax treaties. You can get any of
the forms or publications referred to in
these instructions by calling
1-800-TAX-FORM (1-800-829-3676) or
by downloading them from www.irs.gov/
formspubs.
!
Jun 07, 2011
Withholding Agent
You must complete Form 8233:
• For each tax year (be sure to specify
the tax year in the space provided
above Part I of the form),
• For each withholding agent, and
• For each type of income. However,
you can use one Form 8233 to claim a
tax treaty withholding exemption for
both compensation for personal
services (including compensatory
scholarship or fellowship income) and
noncompensatory scholarship or
fellowship income received from the
same withholding agent.
Give the form to the withholding
agent. The withholding agent’s
responsibilities are discussed in the
Part IV instructions.
Example. A nonresident alien is
primarily present in the United States
as a professor, but also is occasionally
invited to lecture at another educational
institution. These lectures are not
connected with his teaching obligations
but are in the nature of
self-employment. For each tax year, the
professor must complete two Forms
8233 and give one to each withholding
agent to claim tax treaty benefits on the
separate items of income.
Islands, or American Samoa is a
nonresident alien individual.
For more information on the tests
used to determine resident alien or
nonresident alien status, see Pub. 519,
U.S. Tax Guide for Aliens.
Even though a nonresident alien
individual married to a U.S.
CAUTION
citizen or resident alien may
choose to be treated as a resident alien
for certain purposes (for example, filing
a joint income tax return), such
individual is still treated as a
nonresident alien for withholding tax
purposes on all income except wages.
!
U.S. Person
For purposes of this form, a U.S.
person is a U.S. citizen or resident
alien.
Tax Treaty Withholding
Exemption
This term refers to an exemption from
withholding permitted by IRS
regulations under section 1441 that is
based on a tax treaty benefit. See
Resident of a Treaty Country next for
requirements for claiming a tax treaty
benefit on this form.
Definitions
See the instructions for line 4 for
additional information for determining
residence for purposes of claiming a tax
treaty withholding exemption on this
form.
Nonresident Alien
Resident of a Treaty Country
If you are an alien individual (that is, an
individual who is not a U.S. citizen),
specific rules apply to determine if you
are a resident alien or a nonresident
alien for tax purposes. Generally, you
are a resident alien if you meet either
the “green card test” or the “substantial
presence test” for the calendar year.
Any person not meeting either test is
generally a nonresident alien.
Additionally, an alien individual who
qualifies as a “resident of a treaty
country” (defined later) or a bona fide
resident of Puerto Rico, Guam, the
Commonwealth of the Northern
Mariana Islands, the U.S. Virgin
Cat. No. 22663B
An alien individual may claim to be a
resident of a treaty country if he or she
qualifies as a resident of that country
under the terms of the residency article
of the tax treaty between the United
States and that country. See
Nonresident Alien, earlier.
A nonresident alien may claim a tax
treaty benefit on this form only if that
individual is the beneficial owner of the
income and meets the residency
requirement and all other requirements
for benefits under the terms of the
tax treaty.
Compensation for
Independent Personal
Services
Independent personal services are
services performed as an independent
contractor in the United States by a
nonresident alien who is self-employed
rather than an employee.
Compensation for such services
includes payments for contract labor;
payments for professional services,
such as fees to an attorney, physician,
or accountant, if the payments are
made directly to the person performing
the services; consulting fees; honoraria
paid to visiting professors, teachers,
researchers, scientists, and prominent
speakers; and generally, payments for
performances by public entertainers.
Business profits. Certain treaties do
not have an independent personal
services article. Payments for
independent personal services may be
covered under the business profits
article of an applicable income tax
treaty. If you are eligible to claim
exemption from withholding on this type
of income, complete and give Form
8233 to the withholding agent.
Public entertainers. Special
restrictions on exemption from or
reduction of withholding apply to
nonresident alien public entertainers
(such as actors, musicians, artists, and
athletes). Generally, Form 8233 cannot
be accepted because the exemption
may be based on factors that cannot be
determined until after the end of the
year. These individuals are subject to
30% withholding from gross income
paid for personal services performed
unless a reduced rate of withholding is
applied for using Form 13930,
Application for Central Withholding
Agreement. In addition, many tax
treaties contain separate articles that
apply to public entertainers. If present,
these articles take precedence over the
“independent personal services” and
“dependent personal services” articles
of the treaties.
Required Withholding Form
For compensation you receive for
independent personal services,
complete Form 8233 to claim a tax
treaty withholding exemption for part or
all of that income and/or to claim the
daily personal exemption amount.
Compensation for
Dependent Personal
Services
Dependent personal services are
services performed as an employee in
the United States by a nonresident
alien. Dependent personal services
include compensatory scholarship or
fellowship income (defined later).
Compensation for such services
includes wages, salaries, fees,
bonuses, commissions, and similar
designations for amounts paid to an
employee.
Required Withholding Form(s)
Complete Form 8233 for compensation
you receive for dependent personal
services only if you are claiming a tax
treaty withholding exemption for part or
all of that income. Do not use Form
8233 to claim the daily personal
exemption amount. For compensation
for which you are not claiming a tax
treaty withholding exemption, use Form
W-4, Employee’s Withholding
Allowance Certificate.
Completing Form W-4. You should
complete Form W-4 as follows:
Line 2. You are required to enter a
social security number (SSN) on line 2
of Form W-4. If you do not have an
SSN but are eligible to get one, you
should apply for it. Get Form SS-5,
Application for a Social Security Card,
online at www.socialsecurity.gov, from
your local Social Security
Administration (SSA) office, or by
calling the SSA at 1-800-772-1213.
!
CAUTION
You cannot enter an individual
taxpayer identification number
(ITIN) on line 2 of Form W-4.
Line 3. Check the single box
regardless of your actual marital status.
Line 5. In most cases, you should
claim one withholding allowance.
However, if you are a resident of
Canada, Mexico, or South Korea; a
student from India; or a U.S. national;
you may be able to claim additional
withholding allowances for your spouse
and children. See Pub. 519 for more
information.
If you are completing Form W-4 for
more than one withholding agent (for
example, you have more than one
employer), figure the total number of
allowances you are entitled to claim
(see the previous paragraph) and claim
no more than that amount on all Forms
W-4 combined. Your withholding
usually will be most accurate when all
allowances are claimed on the Form
W-4 for the highest-paying job and zero
allowances are claimed on the others.
Line 6. Write “nonresident alien” or
“NRA” above the dotted line on line 6. If
you would like to have an additional
amount withheld, enter the amount on
line 6.
Line 7. Do not claim that you are
exempt from withholding on line 7 of
Form W-4 (even if you meet both of the
conditions listed on that line).
-2-
Compensatory Scholarship
or Fellowship Income
In general, scholarship or fellowship
income is compensatory to the extent it
represents payment for past, present,
or future services (for example,
teaching or research) performed by a
nonresident alien as an employee and
the performance of those services is a
condition for receiving the scholarship
or fellowship (or tuition reduction).
Example. XYZ University awards a
scholarship to N, a nonresident alien
student. The only condition of the
scholarship is that N attends classes
and maintains a minimum level of
academic performance. The
scholarship income is not
compensatory because N is not
required to perform services as an
employee as a condition for receiving
the scholarship.
Required Withholding Form(s)
Compensatory scholarship or fellowship
income is considered to be dependent
personal services income. Therefore,
complete Form 8233 for this income
only if you are claiming a tax treaty
withholding exemption for part or all of
that income. Do not complete Form
8233 to claim the daily personal
exemption amount.
For any part of this compensatory
income for which you are not claiming a
tax treaty withholding exemption, use
Form W-4. See Completing Form W-4,
earlier.
Noncompensatory
Scholarship or Fellowship
Income
Noncompensatory scholarship or
fellowship income is scholarship or
fellowship income that is not
compensatory scholarship or fellowship
income (defined earlier).
In most cases, the taxable portion of
noncompensatory scholarship or
fellowship income (defined later) paid to
a nonresident alien is subject to
withholding at a rate of 30% (in most
cases, the rate is 14% for a nonresident
alien temporarily present in the United
States under an “F,” “J,” “M,” or “Q”
visa).
Taxable portion of noncompensatory
scholarship or fellowship income. If
you were a degree candidate, the
amount of this type of income that you
used for expenses other than tuition
and course-related expenses (fees,
books, supplies, and equipment) is
taxable in most cases. For example, in
most cases amounts used for room,
board, and travel are taxable. If you
were not a degree candidate, the full
amount of the scholarship or fellowship
income is taxable in most cases.
Required Withholding Form
In most cases, you should complete
Form W-8BEN, Certificate of Foreign
Status of Beneficial Owner for United
States Tax Withholding, to claim a tax
treaty withholding exemption for this
type of income. No Form W-8BEN is
required unless a treaty benefit is being
claimed.
Exception. If you are receiving both
compensation for personal services
(including compensatory scholarship or
fellowship income) and
noncompensatory scholarship or
fellowship income from the same
withholding agent, you may use one
Form 8233 for both types of income.
However, this exception applies only if
you are claiming a tax treaty
withholding exemption for both types of
income.
Alternate withholding election. A
withholding agent may elect to withhold
on the taxable portion of
noncompensatory scholarship or
fellowship income of a nonresident
alien temporarily present in the United
States under an “F,” “J,” “M,” or “Q” visa
as if it were compensatory scholarship
or fellowship income (provided the
nonresident alien is not claiming treaty
benefits with respect to that income).
The withholding agent makes this
election by requesting that the
nonresident alien complete Form W-4
using the instructions in Rev. Proc.
88-24, 1988-1 C.B. 800. Indian
students also should see Rev. Proc.
93-20, 1993-1 C.B. 528.
Withholding Agent
Any person, U.S. or foreign, that has
control, receipt, or custody of an
amount subject to withholding or that
can disburse or make payments of an
amount subject to withholding is a
withholding agent. The withholding
agent may be an individual,
corporation, partnership, trust,
association, or any other entity,
including (but not limited to) any foreign
intermediary, foreign partnership, and
U.S. branch of certain foreign banks
and insurance companies. In most
cases, the person who pays (or causes
to be paid) the amount subject to
withholding to the nonresident alien
individual (or to his or her agent) must
withhold.
Beneficial Owner
For payments other than those for
which a reduced rate of withholding is
claimed under an income tax treaty, the
beneficial owner of income is in most
cases the person who is required under
U.S. tax principles to include the
income in gross income on a tax return.
A person is not a beneficial owner of
income, however, to the extent that
person is receiving the income as a
nominee, agent, or custodian, or to the
extent the person is a conduit whose
participation in a transaction is
disregarded. In the case of amounts
paid that do not constitute income,
beneficial ownership is determined as if
the payment were income.
Avoid Common Errors
To ensure that your Form 8233 is
promptly accepted, be sure that you:
• Answer all applicable questions
completely.
• Specify the tax year for which this
form will be effective in the space
provided above Part I of the form.
• Enter your complete name,
addresses, and identifying number(s) in
Part I.
• Have attached the required
statement described in the line 10
instructions if you are a foreign student,
trainee, professor/teacher, or
researcher.
• Are not trying to claim tax treaty
benefits for a country with which the
United States does not have a ratified
tax treaty.
• Are not trying to claim tax treaty
benefits that do not exist in your treaty.
• Complete lines 11 through 14 in
sufficient detail to allow the IRS to
determine the tax treaty benefit you are
claiming.
• Claim the proper number of personal
exemptions on line 15.
• Complete the required certification in
Part III.
Specific Instructions
Part I
Line 2
You are required to furnish a U.S.
taxpayer identifying number on this
form. In most cases, you are required
to enter your social security number
(SSN) on line 2. See Line 2 in
Completing Form W-4 for instructions
on how to get an SSN.
If you do not have an SSN and are
not eligible to get one, you must get an
individual taxpayer identification
number (ITIN). To apply for an ITIN, file
Form W-7, Application for IRS
Individual Taxpayer Identification
Number, with the IRS. In most cases,
you apply for an ITIN when you file your
tax return for which the ITIN is needed.
However, if the reason for your ITIN
request is because you need to provide
Form 8233 to the withholding agent,
you must file Form W-7 and provide
proof that you are not eligible for an
SSN (your Form SS-5 was rejected by
the SSA) and include a Form 8233. It
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usually takes about 6 to 10 weeks to
get an ITIN.
For details on how to apply for an
ITIN, see Form W-7 and its instructions.
Get Form W-7 online at IRS.gov. Click
on Individuals, then Individual Taxpayer
Identification Numbers.
If you have applied for an SSN or
ITIN but have not yet received it, you
may attach a copy of a completed Form
W-7 or SS-5 showing that a number
has been applied for.
An ITIN is for tax use only. It
does not entitle you to social
CAUTION
security benefits or change your
employment or immigration status
under U.S. law.
!
Line 3
If your country of residence for tax
purposes has issued you a tax
identifying number, enter it here. For
example, if you are a resident of
Canada, enter your Social Insurance
Number.
Line 4
Your permanent residence address is
the address in the country where you
claim to be a resident for purposes of
that country’s income tax. If you are
completing Form 8233 to claim a tax
treaty withholding exemption, you must
determine your residency in the manner
required by the treaty. Do not show the
address of a financial institution, a post
office box, or an address used solely
for mailing purposes. If you are an
individual who does not have a tax
residence in any country, your
permanent residence is where you
normally reside.
Most tax treaties that provide for a
tax treaty withholding exemption require
that the recipient be a resident of the
treaty country at the time of, or
immediately prior to, entry into the
United States. Thus, in most cases, a
student or researcher can claim the
withholding exemption even if he or she
no longer has a permanent address in
the treaty country after entry into the
United States. If this is the case, you
may provide a U.S. address on line 4
and still be eligible for the withholding
exemption if all other conditions
required by the tax treaty are met. You
also must identify on line 12a and/or
line 13b the tax treaty country of which
you were a resident at the time of, or
immediately prior to, your entry into the
United States.
Line 6
Enter your U.S. visa type. For example,
foreign students are usually granted an
“F-1” visa. Foreign professors,
teachers, or researchers are usually
granted a “J-1” visa. Business/
vocational trainees are usually granted
an “M-1” visa; however, some persons
granted a “J-1” visa also may be
considered business/vocational
trainees (for example, a person
admitted to complete a postgraduate
residency in medicine).
If you do not have, or do not require,
a visa, write “None.”
Spouses and dependents
admitted on secondary visas
CAUTION
(for example, “F-2,” “J-2,” “H-4,”
and “O-3” visas) usually are not eligible
to claim the same treaty benefits as the
primary visa holder.
!
Line 8
In most cases, you are required to
enter your date of entry into the United
States that pertains to your current
nonimmigrant status. For example,
enter the date of arrival shown on your
current Immigration Form I-94,
Arrival-Departure Record.
Exception. If you are claiming a tax
treaty benefit that is determined by
reference to more than one date of
arrival, enter the earlier date of arrival.
For example, you are currently claiming
treaty benefits (as a teacher or a
researcher) under article 15 of the tax
treaty between the United States and
Norway. You previously claimed treaty
benefits (as a student) under article
16(1) of that treaty. Under article 16(4)
of that treaty, the combination of
exemptions under articles 15 and 16(1)
may not extend beyond 5 tax years
from the date you entered the United
States. If article 16(4) of that treaty
applies, enter on line 8 the date you
entered the United States as a student.
Line 9a
Enter your current nonimmigrant status.
For example, enter your current
nonimmigrant status shown on your
current Immigration Form I-94.
Line 9b
Enter the date your current
nonimmigrant status expires. For
example, you may enter the date of
expiration shown on your current
Immigration Form I-94. Enter “DS” on
line 9b if the date of expiration is based
on “duration of status.”
Line 10
Nonresident alien students, trainees,
professors/teachers, and researchers
using Form 8233 to claim a tax treaty
withholding exemption for
compensation for personal services
must attach to Form 8233 a statement.
The format and contents of the required
statements are shown in Appendix A
and Appendix B in Pub. 519.
Part II
Line 13b
Line 11a
For compensation for independent
personal services, examples of
acceptable descriptions to enter on this
line include: “Consulting contract to
design software” or “give three lectures
at XYZ University.”
For compensation for dependent
personal services, examples of
acceptable descriptions to enter on this
line include:
• A nonresident alien student may
enter “part-time library assistant,”
“part-time restaurant worker,” or
“teaching one chemistry course per
semester to undergraduate students.”
• A nonresident alien professor or
teacher may enter “teaching at ABC
University.”
• A nonresident alien researcher may
enter “research at ABC University’s
school for liquid crystal research.”
• A nonresident alien business/
vocational trainee may enter
“neurosurgical residency at ABC
Hospital” or “one-year internship in
hydraulic engineering at XYZ
Corporation.”
Line 11b
Enter the total amount of compensation
for personal services you will receive
from this withholding agent during the
tax year. Enter an estimated amount if
you do not know the exact amount.
Line 12a
Enter the specific treaty and article on
which you are basing your claim for
exemption from withholding (for
example, “U.S./Germany tax treaty,
Article 20(4)” or “U.S./Belgium tax
treaty, Article 7 (business profits)”).
Line 12b
If all income received for the services
performed to which this Form 8233
applies is exempt, write “All.” If only part
is exempt, enter the exact dollar
amount that is exempt from withholding.
Line 12c
Generally, you may claim a withholding
exemption based on a U.S. tax treaty
with the country in which you claim
permanent (or indefinite) residence.
This is the foreign country in which you
live most of the time. It is not
necessarily the country of your
citizenship. For example, you are a
citizen of Pakistan but maintain your
home in England. You cannot claim a
withholding exemption based on the
U.S./Pakistan tax treaty. Any
withholding exemption you claim must
be based on the U.S./United Kingdom
tax treaty.
-4-
Enter the specific treaty and article on
which you are basing your claim for
exemption from withholding (for
example, “U.S./Germany tax treaty,
Article 20(3)”).
Line 14
Provide sufficient facts to justify the
exemption from withholding claimed on
line 12 and/or line 13. Be sure you
provide enough details to allow the IRS
to determine the tax treaty benefit you
are claiming.
Lines 15 through 18 (for
certain independent personal
services)
Do not complete lines 15 through 18 if
you are claiming an exemption from
withholding based on the “business
profit” article of a treaty or claiming on
line 12b that all of the compensation
you are receiving for independent
personal services is exempt from
withholding.
Line 15
For compensation for independent
personal services for which an
exemption from withholding is not
available, 30% must be withheld from
that compensation after subtracting the
value of one personal exemption. In
most cases, you will enter “1” on line
15; however, if the exception described
next applies to you, enter the total
number of personal exemptions you are
entitled to on line 15.
Exception. If you are a resident of
Canada, Mexico, or South Korea; a
student from India; or a U.S. national;
you may be able to claim additional
personal exemptions for your spouse
and children. See Pub. 519 for more
information.
Lines 16 and 17
Each allowable personal exemption
must be prorated for the number of
days during the tax year you will
perform the personal services in the
United States. Enter the number of
days on line 16 that pertain to the
independent personal services
described in line 11a. To figure the
daily personal exemption amount to
enter on line 17, divide the personal
exemption amount for the tax year
($3,700 for 2011) by 365 (366 for leap
year) and multiply the result by the
amount you entered on line 15. For
example, if you are entitled to one
personal exemption for 2011, enter
$10.14 (that is, $3,700 / 365 days =
$10.14 x 1 personal exemption =
$10.14) on line 17.
Part IV
Withholding Agent’s
Responsibilities
When the nonresident alien individual
gives you Form 8233, review it to see if
you are satisfied that the exemption
from withholding is warranted. If you
are satisfied, based on the facts
presented, complete and sign the
certification in Part IV.
You will need three copies of the
completed Form 8233. Each copy of
Form 8233 must include any
attachments submitted by the
nonresident alien individual. Give one
copy of the completed Form 8233 to
the nonresident alien individual. Keep a
copy for your records. Within 5 days of
your acceptance, forward one copy to:
Department of the Treasury
Internal Revenue Service
Philadelphia, PA 19255-0725
You also can fax Form 8233 to:
(267) 941-1365. You are limited
to 25 pages at one time.
The exemption from withholding is
effective for payments made retroactive
to the date of the first payment covered
by Form 8233, even though you must
wait at least 10 days after you have
properly mailed Form 8233 to the IRS
to see whether the IRS has any
objections to the Form 8233.
You must not accept Form 8233,
and you must withhold, if either of the
following applies:
• You know, or have reason to know,
that any of the facts or statements on
Form 8233 may be false, or
• You know, or have reason to know,
that the nonresident alien’s eligibility for
the exemption from withholding cannot
be readily determined (for example, you
know the nonresident alien has a fixed
base or permanent establishment in the
United States).
If you accept Form 8233 and later
find that either of the situations
described above applies, you must
promptly notify the IRS (by writing to
the address provided earlier) and you
must begin withholding on any amounts
not yet paid. Also, if you are notified by
the IRS that the nonresident alien’s
eligibility for the exemption from
withholding is in doubt or that the
nonresident alien is not eligible for
exemption from withholding, you must
begin withholding immediately. See
Regulations section 1.1441-4(b)(2)(iii)
for examples illustrating these rules.
If you submit an incorrect Form
8233, you will be notified by the IRS
that the form submitted is not
acceptable and that you must begin
withholding immediately. Examples of
incorrect Forms 8233 include:
• Any Form 8233 that claims a tax
treaty benefit that does not exist or is
obviously false.
• Any Form 8233 that has not been
completed in sufficient detail to allow
determination of the correctness of the
tax treaty benefit or exemption claimed.
Signature
You or your authorized agent must sign
and date Form 8233. See Regulations
section 1.1441-7(c) for information
about authorized agents.
Privacy Act and Paperwork
Reduction Act Notice. We ask for the
information on this form to carry out the
Internal Revenue laws of the United
States. You are not required to request
a tax treaty withholding exemption.
However, if you want to receive
exemption from withholding on
compensation for independent (and
certain dependent) personal services,
you are required to give us this
information so that we can verify
eligibility under the relevant tax treaty
and confirm proper tax treatment. Our
legal right to ask for this information is
Internal Revenue Code sections 1441,
3401, and 3402. We need this
information to ensure that you are
complying with these laws and to allow
us to figure and collect the right amount
of tax. Code section 6109 requires
taxpayers and withholding agents to
provide their identification number.
Routine uses of this information include
giving it to the Department of Justice for
civil and criminal litigation, and cities,
states, the District of Columbia, and
-5-
U.S. commonwealths and possessions
for use in administering their tax laws.
We may also disclose this information
to other countries under a tax treaty, to
federal and state agencies to enforce
federal nontax criminal laws, or to
federal law enforcement and
intelligence agencies to combat
terrorism. If a nonresident alien fails to
provide a properly completed form, the
withholding agent cannot accept it and
is required to withhold. If a withholding
agent accepts a Form 8233 as
completed and later finds that any of
the facts or statements made on the
form are false, or that a nonresident
alien’s eligibility for the exemption is in
doubt, the withholding agent is required
to notify the IRS and begin withholding;
failure to do so may result in penalties.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions
must be retained as long as their
contents may become material in the
administration of any Internal Revenue
law. Generally, tax returns and return
information are confidential, as required
by section 6103.
The time needed to complete and
file this form will vary depending on
individual circumstances. The
estimated average time is:
Recordkeeping, 1 hr. 5 min.; Learning
about the law or the form, 31 min.;
Preparing and sending the form to
IRS, 57 min.
If you have comments concerning
the accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear
from you. You can write to the Internal
Revenue Service, Tax Products
Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send
the tax form to this address. Instead,
give it to your withholding agent.
THE UNIVERSITY OF AKRON
HONORARIUM AND EXPENSE AUTHORIZATION
(NON-UNIVERSITY PERSONNEL)
International Visitors
NAME
ADDRESS
DATES
From:
To:
TYPE OF SERVICE RENDERED
LIST EXPENSES BY DAYS IN SEPARATE COLUMNS - IF MORE THAN FIVE DAYS USE ADDITIONAL SHEETS WITH ONE TOTAL
DATES
TOTAL
COMMERCIAL TRANSPORTATION - ie. Plane, Taxi, Shuttle, etc. (Attach original itemized receipts)
Plane
to
to
Other
to
to
LOCAL TRANSPORTATION (Mileage) at current IRS rate. (Please use the check box to indicate roundtrip mileage)
From
to
miles
From
to
miles
From
to
miles
LODGING - List and attach receipted bills
MEALS - If for more than one person show number
Full Day
Breakfast
Lunch
Dinner
Special - Banquet, etc., - attach receipt or program
OTHER - Telephone, Registration, Etc. (Explain)
HONORARIUM - This will be reported to the appropriate taxing authorities.
REMARKS OR EXPLANATIONS:
DAILY TOTALS
AMT. CLAIMED
I hereby certify that the expenses as detailed above have actually been incurred by me and are proper reimbursable items. In addition, I certify
that I am not a regular employee of the University of Akron. I also certify that no expenses are included above for alcoholic beverages.
SIGNED
DATE
Social Security Number or Individual Taxpayer Identification Number (ITIN)
IMPORTANT: Is the Payee, or the Beneficiary of the payment, a U.S. Citizen or Permanent Resident Alien?
Yes
If NO, please contact the university's Tax Manager at 330-972-6566.
AMOUNT APPROVED
CHARGE SPEEDTYPE(S)
I certify that all the information is correct:
7005
Signature and date
5711
Project Director
Printed name/contact
ext. __________
Signature and date
Dean
No
THE UNIVERSITY OF AKRON
HONORARIUM AND EXPENSE AUTHORIZATION
POLICIES AND PROCEDURES
(NON-UNIVERSITY PERSONNEL)
GENERAL
This authorization may be used for both an honorarium and any expenses for travel incurred during an engagement with the university. An
honorarium represents a payment for one-time services to an independent contractor who has provided special expertise in a course, workshop
or other special project. Such one-time service may require several (3-5) sessions to present material. The payee shall not be the instructor of
record and shall have no routine administrative duties during the course of engagement. A person who has an on-going employment relationship
with the university shall NOT be paid through an Honorarium Authorization. The authorization must be submitted through the project director for
approval within thirty (30) days after completion of the engagement. The check will be forwarded within two weeks after receipt of the completed
form.
NAME AND ADDRESS
Please print or type your name and HOME address to facilitate the typing of the check without spelling errors.
CHARGE DEPT./SPECIAL FUND
Please be very specific as to where the expenses are to be charged, especially if the charge should be against a special fund, project or
contract. This space should show the proper title of the department/special fund to be charged.
TYPE OF SERVICE RENDERED
Indicate briefly the service rendered, including the course number (if any), for which the service was performed.
COMMERICAL TRANSPORTATION
Attach a copy of the ticket stub for the mode of transportation used on the trip. Travel by air (tourist class if available in the United States,
economy class if available when traveling abroad), rail, bus or other common carrier will be reimbursed. Travel insurance is not an allowable
expense. Unused travel reservations must be released within the time limits specified by the carriers or the traveler is personally responsible for
any charges assessed.
MILEAGE REIMBURSEMENT
Travel in privately owned automobiles may be reimbursed at the current UA rate per mile when traveling on official business. Mileage is payable
to only one of two or more persons traveling on the same trip in the same vehicle. Local mileage must be detailed be showing FROM-TO and
miles for each separate trip. Attach additional sheets where necessary. The mileage rate provided includes all expenses including car washes
and maintenance costs incurred by use of privately owned automobiles when traveling on official business. Out of state travel expenses by
private automobile will be paid only if the cost is less than the round trip tourist expense.
OTHER TRANSPORTATION EXPENSES
In addition to the mileage rate, reimbursement for parking, ferry fares, taxi fares, and turnpike tolls may be claimed. Each mode of transportation
must be listed separately on the expense report. Receipts must be submitted for all items claimed.
LODGING
Reimbursement for expenses incurred in overnight stays at hotels or motels shall not exceed actual, reasonable expenses, plus tax. Expenses
must be supported by a paid invoice. The University will not reimburse expenses incurred for any member of the payee’s family.
MEALS
Expenses for actual cost of meals while traveling may be reimbursed up to the IRS rates. No reimbursement will be made for alcoholic
beverages. In those instances in which a conference meal is required, the daily limit will not apply, but the meal expense must be supported by a
program or an announcement, which shows the required meal and its cost. Gratuities are reimbursable, but are included in the meal limitations.
When meal expense is being claimed for a guest, a receipt must be obtained. A notation should be made on the receipt giving the following
information: Name of guest, reason for meeting, location and date of meeting.
OTHER EXPENSES
Expenses for local transportation, communication, and registration fees may be claimed. Expenditures for rental of cars, rental of space, etc.
essential for the fulfillment of the purpose of the travel may be claimed, but must be supported by paid invoices and approved by the project
director and appropriate dean.
HONORARIUM
Please show the previously agreed-upon honorarium for the engagement. IRS Form 1099, Information Return, will be filed with the applicable
taxing units to assure compliance with existing federal, state and local tax reporting.
APPROVAL
The approving officials will normally be the project director and dean.
SIGNATURE AND SOCIAL SECURITY NUMBER
The signature and U.S. social security number or U.S. Individual Taxpayer Identification Number of the payee must be provided on the form.
ACCOUNTING CODE(S)
Show the first six (6) digits of the department/special fund (speedtype) to which the expenses are to be charged.
CERTIFICATE
Section 431 of the American Competitiveness and Workforce Improvement Act (as
revised October 1998) specifies that any alien admitted under 101(a)(15)(B) of the
Immigration and Nationality Act may accept honorarium payment and associated
incidental expenses for “usual academic activity” lasting no more than 9 days at any
single institution, if the payment is offered by the institution for services conducted for
the benefit of the institution. The foreign national may accept such payment only if he or
she has not accepted such payment or expenses from more than five (5) institutions
during the previous six (6) months.
Therefore, I ___________________________________ certify that I have received four
(4) or fewer honorarium and/or expense reimbursements for services during the six (6)
month period prior to my first day at The University of Akron.
_________________________________________
Signature
Date