ITIN›Acceptance Agents’ Guide for Individual Taxpayer Identification Number
EXCEPTION 2
0125 Publ 4520 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
a. Wages, Salaries, Compensation and Honoraria Payments – With Tax Treaty Benefits
b. Scholarships, Grants, Fellowships – With Tax Treaty Benefits
c. Scholarships, Grants, Fellowships – No Tax Treaty Benefits
d. Gambling Winnings – With Tax Treaty Benefits
Wages – With Tax Treaty Benefits - Also attach Letter from the Social Security Administration denying your request for a Social Security Number. (Remember to complete information for Company and Length of Stay on Line 6g.)
Wages– With Tax Treaty Benefits - Also attach Letter from the Social Security Administration denying your request for a Social Security Number (Remember to complete information for University and Length of Stay on Line 6g.)
39 Acceptance Agents Guide
Professor with Wages
Honoraria Payment – With Tax Treaty Benefits - There is no requirement to attach a letter form the Social Security Administration denying your request for a Social Security Number. A letter from the Authorized School Official will suffice. (Remember to complete information for University and Length of Stay on Line 6g.)
Scholarship Income – With Tax Treaty Benefits (Also complete information for University and Length of Stay on Line 6g.)
40 Acceptance Agents Guide
Grant Income – With Tax Treaty Benefits (Also complete information for University and Length of Stay on Line 6g.)
Scholarship Income – No Tax Treaty Benefits (Also complete information for University and Length of Stay on Line 6g.)
41 Acceptance Agents Guide
Gambling Winnings – Tax Treaty Benefits Claimed (Form W-7 must be submitted through a gaming official who is an IRS authorized Acceptance Agent.)
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