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ITIN Exception 2 Other Income
How do you apply an ITIN online without submitting a US federal tax return? If you meet any one (1) of the exceptions classified under Exception 2 and have the required documentation to support the exception, you can submit W7 form right away.
USA ITIN Exception 2a - Wage, Salary, Compensation, Or Honoraria Income With Tax Treaty Benefits
Eligibility: Individuals claiming the benefits of a tax treaty who are either exempt or subject to a reduced rate of tax withholding on their wage, salary, compensation or honoraria income AND submit Form 8233 (Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Non-resident Alien Individual) to the payer of income can claim Exception 2a on their Form W-7 ITIN application.
Documentation: To claim Exception 2a, the ITIN applicant must submit the following documentation:
- A letter of employment from the payer of the income, a copy of the employment contract, OR a letter requesting the applicant's presence for a speaking engagement, etc.;
- Proper completion of the Form W-7 ITIN application demonstrating that the applicant is entitled to claim tax treaty benefits;
- A copy of the completed withholding agent's portion of Form 8233 (Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Non-resident Alien Individual); and
- A letter from the Social Security Administration ("SSA") denying the applicant from applying for a Social Security Number ("SSN").
- ITIN applicants receiving honoraria income do NOT need to submit a denial letter from the SSA. In place of the denial letter, a letter from the Authorized School Official is sufficient.