EXCEPTION 2 — 0125 Publ 4520 (PDF)

Wages, Salary, Compensation and Honoraria payments with Tax Treaty Benefits Claimed; or

Scholarships, Fellowships and Grants with Tax Treaty Benefits Claimed; or

Scholarships, Fellowships and Grants No Tax Treaty Benefits Claimed; or

Gambling Winnings with Tax Treaty Benefits Claimed. Information Reports for which the ITIN is being requested. Information reports include but are not limited to: Income Subject to Withholding

Form1042-S, Foreign Person’s United States Source Income Subject to Withholding

NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.

2a. Wages, Salary, Compensation and Honoraria* payments Claiming the Beneftis of a Tax Treaty	Persons who are eligible to Claim Exception 2 (a) include: Individuals claiming the beneftis of a tax treaty who are either exempt or subject to a reduced rate of withholding of tax on their wages, salary, compensation and honoraria payments, and Who will be submitting Form 8233 to the payer of the income.	Documentation to be submitted by individuals who are eligible to claim Exception 2(a). An original 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. along with: Evidence (information) on Form W-7/W-7(SP) application that the person is entitled to claim the beneftis of a tax treaty, and A copy of the completed Form 8233 must have the applicant and withholding agent information completed. * Individuals present in the U.S. who are receiving honoraria payments, do not have to obtain a letter of denial from the SSA. A letter from the Authorized School Offci ial, stating the purpose of the visit and that the individual will be receiving payment in the form of an honoraria will suffci e.
2b. Scholarships, Fellowships and Grants (Non- SEVP Approved Educational Institutions) Claiming the Benefts of a Tax Treaty	Persons who are eligible to Claim Exception 2(b) include: Individuals claiming the benefts 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 (i.e. foreign students, scholars, professors, researchers, or foreign visitors, or any other individual) and Who will be submitting Form W-8BEN to the withholding agent.	Documentation to be submitted by individuals who are eligible to claimException 2(b). An original letter or offcial notifcation from the Educational Institution (i.e. College or University) awarding the non-compensatory scholarship, fellowship, or grant; or A copy of a contract with a College, University or Educational Institution, along with: An original or copy certifed by the issuing agency of passport showing a valid Visa issued by the US Department of State, and Evidence (information) displayed on the Form W-7/ W-7(SP) application that the person is entitled to claim the benefts of a tax treaty, and A copy of the Form W-8BEN that was submitted to the withholding agent, attached to the Form W-7/W-7(SP); and A letter from the Social Security Administration (SSA), stating that the individual is ineligible to receive a Social Security Number. Note:*Student on a F-1, J-1, or M-1 visa who will not be working while studying in the U.S., will nothave to apply for a SSN. They will be permitted to provide a letter from their Designated School Offcial (DSO) or Responsible Offcer (RO), stating that they will not be securing employment in the U.S. or receiving any type of income from personal services.

31 Acceptance Agents Guide