EXCEPTION 3 Third Party Reporting of Mortgage Interest

Information reporting and/or withholding requirements apply to third parties (frequently banks and other financial institutions) who will request an ITIN to enable them to file

information reports that are required by law.  Form 1098, Mortgage Interest Statement.

NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.

Exception 3 Third Party Reporting of Mortgage Interest

Documentation to be submitted by individuals who are eligible to claim Exception 3 includes: Individuals who show evidence of a home mortgage loan. This would include a copy of the

contract of sale or similar documentation, showing evidence of a home mortgage loan on real property located in the United States.