EXCEPTION 2 (continued)

2c. Scholarships, Fellowships and Grants from Student and Exchange Visi- tor Program (SEVP) approved colleges/ universities/institu- tions

No Tax Treaty Benefits

The Student and Exchange Visitor Program (SEVP) approved institutions for non-resident alien students and exchange visitors and their depen- dents 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, associ- ated secondary (spouse) and dependent(s).

34 Acceptance Agents Guide

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

Individuals receiving non compensatory 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.

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

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

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

SEVIS. Certify that the student presented

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”.