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Publication 515
taxmap/pubs/p515-006.htm#en_us_publink1000225029

U.S. or Foreign Taxpayer Identification Numbers

rule
As the withholding agent, in many cases you must request that the payee provide you with its U.S. taxpayer identification number (TIN). You must in such a case include the payee's TIN on forms, statements, and other tax documents. The payee's TIN may be any of the following.
EIC
Under certain circumstances, a financial institution may be required to get a global intermediary identification number (GIIN) for purposes of chapter 4. See Global Intermediary Identification Numbers, later. See the Instructions for Form 8957 for information on whether a GIIN is needed.
A U.S. or foreign TIN (as applicable) 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_publink1000225030

Exceptions to U.S. TIN requirement.

rule
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. Instead of requesting a U.S. TIN from a foreign payee, you may request a foreign TIN issued by the payee’s country of residence except when the payee is a nonresident alien individual claiming an exemption from withholding on Form 8233.
taxmap/pubs/p515-006.htm#en_us_publink1000225031
Unexpected payment.
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 Rev. Proc. 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_publink1000225032

Example.

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 or foreign TIN. 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.
taxmap/pubs/p515-006.htm#en_us_publink100015526

Foreign TIN.

rule
A foreign TIN is required in the case of a withholding agent that is a U.S. financial institution making a payment to an account maintained in the U.S. to the extent required in the instructions to Form W-8BEN or Form W-8BEN-E (as applicable). Also see Instructions to the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY.
taxmap/pubs/p515-006.htm#en_us_publink100016877

Global Intermediary Identification Numbers

rule
If you make a withholdable payment to an entity claiming a chapter 4 status as a participating FFI, registered deemed-compliant FFI, nonreporting IGA FFI, direct reporting NFFE, sponsored direct reporting NFFE, or a certified deemed-compliant FFI that is a sponsored, closely-held investment vehicle, you may be required to obtain and verify the entity’s GIIN against the published IRS FFI list within 90 days to rely on such a claim. For withholdable payments made to certain sponsored FFIs and sponsored direct reporting NFFEs, you must obtain and verify the GIIN of the sponsoring entity within 90 days to rely on such a claim. See the Instructions to the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY for further information on the requirements for a withholding agent to obtain a GIIN for chapter 4 purposes, including exceptions and transition rules applicable to this requirement.