skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map

previous page Previous Page: Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Foreign Governments and Certain Other Foreign Organizations
next page Next Page: Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Depositing Withheld Taxes
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p515-006.htm#en_us_publink100057445

U.S. Taxpayer 
Identification Numbers(p28)


rule
spacer

previous topic occurrence Individual taxpayer identification number next topic occurrence

As the withholding agent, you must generally request that the payee provide you with its U.S. taxpayer identification number (TIN). You must include the payee's TIN on forms, statements, and other tax documents. The payee's TIN may be any of the following.
A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following. In addition, a TIN must be on a withholding certificate from a person claiming to be any of the following.
taxmap/pubs/p515-006.htm#en_us_publink100057446

Exceptions to TIN requirement.(p28)


rule
spacer

A foreign person does not have to provide a U.S. TIN to claim a reduced rate of withholding under a tax treaty if the requirements for the following exceptions are met.
taxmap/pubs/p515-006.htm#en_us_publink100057447

Unexpected payment.(p28)
spacer

A Form W-8BEN or a Form 8233 provided by a nonresident alien to get treaty benefits does not need a U.S. TIN if you, the withholding agent, meet all the following requirements.
An acceptance agent is a person who, under a written agreement with the IRS, is authorized to assist alien individuals and other foreign persons get ITINs or EINs. For information on the application procedures for becoming an acceptance agent, see Revenue Procedure 2006-10, 2006-2 I.R.B. 293, available at www.irs.gov/irb/2006-02_IRB/ar13.html.
A payment is unexpected if you or the beneficial owner could not have reasonably anticipated the payment during a time when an ITIN could be obtained. This could be due to the nature of the payment or the circumstances in which the payment is made. A payment is not considered unexpected solely because the amount of the payment is not fixed.
taxmap/pubs/p515-006.htm#en_us_publink100057448

Example.(p28)

Mary, a citizen and resident of Ireland, visits the United States and wins $5,000 playing a slot machine in a casino. Under the treaty with Ireland, the winnings are not subject to U.S. tax. Mary claims the treaty benefits by providing a Form W-8BEN to the casino upon winning at the slot machine. However, she does not have an ITIN. The casino is an acceptance agent that can request an ITIN on an expedited basis.
Situation 1. Assume that Mary won the money on Sunday. Since the IRS does not issue ITINs on Sunday, the casino can pay $5,000 to Mary without withholding U.S. tax. The casino must, on the following Monday, fax a completed Form W-7 for Mary, including the required certification, to the IRS for an expedited ITIN.
Situation 2. Assume that Mary won the money on Monday. To pay the winnings without withholding U.S. tax, the casino must apply for and get an ITIN for Mary because an expedited ITIN is available from the IRS at the time of the payment.
previous pagePrevious Page: Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Foreign Governments and Certain Other Foreign Organizations
next pageNext Page: Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Depositing Withheld Taxes
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication