EXCEPTION 2 (continued)

2c. Scholarships, Fellowships and Grants (Non-SEVP Approved Educational Institutions)

No Tax Treaty Benefits

33 Acceptance Agents Guide

Persons who are eligible to Claim Exception 2(c) include:

 Individuals receiving noncompensatory income from scholarships, fellowships, or grants (i.e. foreign students, scholars, professors, researchers, or any other individual) that is subject to IRS information reporting and/or withholding requirements during the current year.

Documentation to be submitted by individuals who are eligible to claim Exception 2(c)  An original letter or official notification from the Educational Institution (i.e. College or University) awarding the non-compensatory scholarship, fellowship, grant or  A copy of a contract with a College, University or Educational Institution, along with  An original or copy certified by the issuing agency of passport showing a valid Visa issued by the US Department of State, and  An original letter from the Designated School Official or Responsible Officer stating that the individual is receiving noncompensatory income from scholarships, fellowships, or grants, that is subject to IRS information reporting and/or tax withholding requirements during the current year,*

*** This letter must be attached to Form W-7 or** your application for an ITIN will be denied. and  A letter from the Social Security Administration (SSA) stating that the individual is ineligible to receive a Social Security Number. Note: *Students on a F-1, J-1 or M-1 visa who will not be working while studying in the U.S., will not have to apply for a SSN. They will be permitted to provide a letter from their Designated School Official (DSO), or Responsible Officer (RO), stating that they will not be securing employment in the U.S. or receiving any type of income from personal services.