EXCEPTION 2 (continued)

2d. Gambling Income Claiming the Benefits of a Tax Treaty

35 Acceptance Agents Guide

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

Nonresident Aliens visiting the U.S. who

have gambling winnings; and

Who are claiming the benefits of U.S. Tax

Treaty for an exempt or reduced rate of federal tax withholding on that income; and

Who will be utilizing the services of a

gaming official acting as an IRS ITIN Acceptance Agent.

Documentation must be submitted through the services of an appropriate gaming official serving as an IRS ITIN Acceptance Agent to apply for an ITIN under Exception 2(d).

Note: If you do not secure the services of a gaming official, you may still file a Form 1040NR at the end of the tax year with a Form W-7/W7(SP), attaching a copy of the Form 1042-S displaying the amount of tax withheld. Your 1040NR return should also display the tax treaty article number and country under which you are claiming the treaty benefits.