Skip to content

ITIN›Acceptance Agents’ Guide for Individual Taxpayer Identification Number

EXCEPTION 2 (continued)

0125 Publ 4520 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

2b Scholarships, Fellowships and Grants from Student and Exchange Visitor Program (SEVP) approved colleges/ universities/ institutions

The Student and Exchange Visitor Program (SEVP) approved institutions for non-resident alien students and exchange visitors and their dependents classified under section 101(a) (15)(F), (M) or (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a) (15)(F), (M) or (J)} A certification letter is required for each Form W-7 application: primary, associated secondary (spouse) and dependent(s).

32 Acceptance Agents Guide

Claiming tax treaty benefits, exempt or subject to reduced rate of tax

And

Who will be submitting Form W-8 BEN to the withholding agent.

Original certification letter for supporting identification documents which must:  Be on original, official college, university or

institution letterhead with a verifiable address. Provide applicant’s full name and Student

Exchange Visitor’s Information. Provide Information System (SEVIS) number. Certify the applicant’s registration in the SEVIS. Certify that the student presented

an unexpired passport, visa or other identification documents for review. List the identification documents provided to

verify identity and foreign status. Be signed and dated by a SEVIS official,

Principal Designated School Official (PDSO), Designated School Official (DSO), Responsible Officer (RO) or Alternate Responsible Officer (ARO) of a certified school exchange program with a verifiable contact telephone number.

Along with the required certification letter: Attach copies of documents used to verify

the applicant’s identity and foreign status from the approved list of documents as presented in the Form W-7 instructions (passport must include copy of valid visa issued by U.S. Department of State) Attach a copy of DS-2019, Certificate of

Eligibility for Exchange Visitor Status (J-1 status) and/or copy of the I-20, Certificate of Eligibility for Non-Immigrant Student Status Include on Form W-7 the treaty country and

article number that supports claiming a tax treaty benefit Include a letter from DSO or RO stating

that the applicant will not be securing employment in the U.S. or receiving any type of income from personal services Note : Students on F-1, J-1 or M-1 visa will not have to apply for a SSN. They are permitted to provide a letter from their DSO or RO stating that they will not be securing employment in the U.S.

Note : See example of a SEVP certification letter from a SEVP institution. This letter may include statements from the DSO/RO stating applicant will not be securing employment in the U.S. If the SSA denial letter is included in this letter, enter this letter under both “Other “and “SSA Reject Letter”.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — 0125 Publ 4520 (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.