ITIN›Acceptance Agents’ Guide for Individual Taxpayer Identification Number

EXCEPTION 5 Filing Under TD-9363

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

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

Exception 5 Reporting Obligations under Treasury Decision 9363

37 Acceptance Agents Guide

Persons who are eligible to Claim Exception 5 include:

Individuals who are required by law to comply with Treasury Decision 9363 (TD-9363) and who must obtain an ITIN to meet this requirement.

Documentation to be submitted by individuals who are eligible to claim Exception 5 includes: Along with your Form W-7, include an original signed letter from your employer on corporate letterhead stating that an ITIN is needed for TD 9363, and you have been designated as the person responsible for ensuring compliance with IRS information-reporting requirements.

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0125 Publ 4520 (PDF)

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