Understanding Your IRS. Individual Taxpayer Identification Number ITIN

Understing Your IRS Individual Taxpayer Identification Number ITIN

TABLE OF CONTENTS Imptant Infmation to Note 4 Reminders 4 General Infmation 5 What is an ITIN? 5 What is the purpose of an ITIN? 6 When did IRS start issuing ITINs why? 6 Are ITINs valid f identification? 6 How do I know if I need an ITIN? 6 Who must apply? 6 Examples of who needs an ITIN 6 When will my ITIN be deactivated? 7 How do I apply f an ITIN? 7 Deceased Taxpayers 8 Where can I get a Fm W-7/W-7(SP)? 8 What infmation must be included on 8 Fm W-7/W-7(SP)? Where do I attach my Fm W-7/W-7(SP)? 8 Where do I file my Fm W-7/W-7(SP)? 9 What are Acceptance Agents? 9 Will I have to pay to get an ITIN? 9 When should I apply f my ITIN? 9 How long does it take to get an ITIN? 10 Can I get an ITIN if I am an undocumented 10 alien? Can I e-file a Tax Return with ITIN? 10 Is the Fm W-7 available in any feign 10 language? Documentation 10 What are the documentation requirements when 10 applying f an ITIN? What documents are acceptable as proof 11 of identity feign status? What is a National Identification Card? 12 Exceptions 12 What are the exceptions to the requirement 12 to attach a U.S. Federal income tax return? Employment Issues 14 Are ITINs valid f wk purposes? 14 Which aliens are eligible to receive Social 14 Security Numbers? What student visas qualify f employment? 14 Which feign students qualify f ITINs? 14 General Infmation f Completion of 14 Fm W-7/W-7(SP) Line by Line Instructions f Completing 14 Fm W-7/W-7(SP)? Signature 18 Who can sign the Fm W-7/W-7(SP) if the 18 applicant is a dependent under 18 years of age? Who can sign the Fm W-7/W-7(SP) if the 18 applicant is a dependent 18 years of age older? Who can sign the Fm W-7/W-7(SP) if the applicant cannot sign their own name? 18 Mailing the Application: 18 Where should I mail my application? 18 Additional Infmation 19 Where can I go to get help with my ITIN 19 application? Where can I obtain additional infmation 19 to help me with my ITIN application? Where can I call to get help with my 19 W-7/W-7(SP) application? Frequently Asked Questions Answers 19 Exhibits 22 Suppting Documentation Table 22 Exceptions to the Tax Return 23 Filing Requirement Chart Examples of Completed Fm W-7s 29 f Exceptions Fm W-7/W-7(SP) Check List 35 Sample Letter from Withholding Agent 36 Copy of Fm W-7 38 Dependency/Exemption Issues 13 What are the rules f dependents? 13 Individual Taxpayer Identification Number 3

UNDERSTANDING YOUR IRS Individual Taxpayer Identification Number IRS assistance is available to help you prepare your Fm W-7/W-7(SP) In the United States, call: 1-800-829-1040 (toll-free) Visit an IRS Taxpayer Assistance Center (TAC) Call your local IRS Taxpayer Assistance Center. F listings of your local IRS TACs IRS authized Acceptance Agents, go to www.irs.gov. Overseas help can be obtained from the following IRS offices: Location Address Telephone Number London, United States Embassy [44] (207) 894-0477 Engl 24 Grosven Square London W1K 6AH Engl United Kingdom Paris, United States Embassy [33] (1) 4312-2555 France 2 Avenue Gabriel 75382 Paris Cedex 08, France Frankfurt, U.S. Consulate Frankfurt [49] (69) 7535-3823 Germany Geissener Str. 30 60435 Frankfurt am main, Germany. See www.irs.gov. Persons outside the U.S. may call 1-267-941-1000 f assistance (this is not a toll-free call). Imptant INFORMATION to Note: 1. A passpt is a st alone document f proof of your identity feign status only. If you submit an iginal valid passpt ( copy certified by the issuing agency), you do not need to submit a combination of at least two me other current documents from the Table on Page 22. However, any supplemental documentation to prove Exception criteria, must always be submitted along with your Fm W-7 2. You may not e-file a tax return(s) using an ITIN in the year in which it is received. If you apply f receive an ITIN this year, you may not e-file any tax return using that ITIN (including pri year returns) until next year. (See Page 10 f additional infmation on e-filing). 3. Rental income distributions that are subject to federal tax withholding/ repting have been added to Exception 1(d). 4. The entry date in the U.S. (Line 6d, Fm W-7) must contain the complete date on which you entered the United States f the purpose f which you are requesting an ITIN. The date should be entered in month/day/year fmat (mm/dd/yyyy). If you have not entered the U.S. enter Never entered the United States on this line. 5. Copies of a passpt must include the U.S. visa pages if a visa is required f your Fm W-7 application. (F example if you check reason box (f) (g) on Fm W-7, make sure to include a copy of the visa). 6. Beginning in 2016, the IRS will deactivate an ITIN that has been not been used on at least one tax return in the past five years. REMINDERS: 1. All documents must be iginal documents copies certified by the issuing agency. 2. Apply using the most current Fm W-7, Application f IRS Individual Taxpayer Identification Number Fm W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos. All subsequent notices crespondence will be sent to you in the language of the iginal Fm W-7/W-7(SP) that you submit to IRS. 3. All ITIN applications (including those submitted by Acceptance Agents) must have an iginal valid U.S. Federal income tax return attached to Fm W-7. ITINs will not be assigned pri to the taxpayer filing a valid U.S. Federal income tax return (Fm 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040X), to pay claim withheld taxes unless an exception to the tax return filing requirement is met (see Exceptions later in this publication). 4 Individual Taxpayer Identification Number

4. If an ITIN is being requested f a dependent under 14 years of age (18 if a student) then one of the suppting documents to prove feign status identity must be a Birth Certificate, unless a passpt is submitted. 5. Supply iginal proof of identity feign status documents copies certified by the issuing agency there are only 13 acceptable documents (see the Suppting Documentation Table later in this Publication). The IRS will only accept iginal documents copies certified by the issuing agency. If you will need your documentation f any purpose within 60 days of submitting your ITIN application, you may wish to apply in person at designated IRS TAC offices where your passpts National IDs (these are the only documents designated TAC offices are reviewing) will be reviewed returned to you immediately. If your documents have not been returned after 60 days, if your mailing address has changed since submitting your application, you may call 1-800-829-1040 (toll-free within the United States). Taxpayers overseas can contact one of the IRS offices listed in this publication call 1-267- 941-1000 (not a toll -free number) f assistance. 6. First apply f a Social Security Number (SSN) if entering the U.S. with a green card visa that permits you to obtain employment in the U.S. If the Social Security Administration (SSA) will not issue a SSN, a letter of denial must be obtained attached to your Fm W-7. This requirement applies if you are requesting an ITIN under an exception. Refer to Exceptions f additional infmation f students, researchers professs individuals receiving honaria payments. 7. Submit All Powers of Attney to the IRS in English. Any POA s received in a feign language will be considered invalid, unless accompanied by a certified English translation. 8. If you are a guardian other legally responsible person, requesting an ITIN f your dependent under 18 years of age, (18 if a student), submit documentation along with Fm W-7 to prove your relationship to the applicant. These documents can include adoption papers court appointment papers showing legal guardianship. The dependent must be listed on the U.S. Federal income tax return that is attached to your Fm W-7. 9. Mail Fm W-7/W-7(SP), proof of identity documents an iginal valid U.S. Federal income tax return to: Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342 If you are using a private delivery service need to provide a street address, send your Fm W-7 package to: Internal Revenue Service ITIN Operations Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000 CAUTION: If you are attaching your tax return to the Fm W-7, do not use the mailing address in the instructions f your tax return. Do not send a copy of the return to any other IRS office. You can apply f an ITIN by mail, at any IRS Taxpayer Assistance Center in the United States at IRS offices abroad. You can also apply through an Acceptance Agent, (see What are Acceptance Agents? later in this publication). The IRS will send your ITIN in the fm of an assignment letter. An ITIN does not change your immigration status grant your right to wk in the United States. An ITIN is f tax purposes only. GENERAL INFORMATION What is an ITIN? An ITIN is a tax processing number, issued by the Internal Revenue Service, f certain resident nonresident aliens, their spouses, their dependents. It is a nine-digit number beginning with the number 9, has a range of numbers from 70 to 88, 90 to 92 94 to 99 f the fourth fifth digits is fmatted like a SSN (i.e. 9XX-7X-XXXX). The ITIN is only available to individuals who are required to have a taxpayer identification number f tax purposes but who do not have, are not eligible to obtain a SSN from the Social Security Administration (SSA). Only individuals who have a valid filing requirement are filing a U.S. Federal income tax return to claim a refund of over-withheld tax are eligible to receive an ITIN. Generally a U.S. Federal income tax return must accompany the ITIN application, unless the individual meets one of the exceptions. (See Exceptions ). Caution: Applications f individuals who are requesting an ITIN as a spouse a dependent of a primary taxpayer, must attach a valid U.S. Federal income tax return to the Fm W-7. Individual Taxpayer Identification Number 5

ITINs are issued regardless of immigration status because both resident nonresident aliens may have United States Federal tax filing payment responsibilities under the Internal Revenue Code. What is the purpose of an ITIN? ITINs are used f tax purposes only, are not intended to serve any other purpose. IRS issues ITINs to help individuals comply with the U.S. tax laws, to provide a means to efficiently process account f tax returns payments f those not eligible f Social Security Numbers. An ITIN: 1. Does not authize wk in the U.S. provide eligibility f Social Security Benefits the Earned Income Tax Credit. 2. Is not valid f identification outside of the tax system. 3. Does not change immigration status. An applicant must enter his/her ITIN in the space provided f the SSN when completing filing a U.S. Federal income tax return (Fm 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040X). Note: When applying f an ITIN f the purpose of filing a valid U.S. Federal income tax return, the applicant is required to file the tax return with the Fm W-7/W-7(SP) application unless specifically meeting an exception to the tax return requirement. (See Exceptions ). When did IRS start issuing ITINs why? In 1996, the U.S. Department of the Treasury issued regulations that introduced the ITIN, required feign persons to use an ITIN as their unique identification number on Federal tax returns (T.D. 8671, 1996-1 C.B.314). The regulations were intended to address the concern by the IRS the U.S. Department of the Treasury that, without a unique number, taxpayers could not be identified effectively tax returns could not be processed efficiently. Are ITINs valid f identification? ITINs are not valid f identification outside of the tax system should not be offered as identification f non-tax purposes. ITIN applicants are not required to apply in person. How do I know if I need an ITIN? If you do not have a Social Security Number (SSN) are not eligible to obtain a SSN, but you are required to furnish a tax identification number to file a U.S. Federal 6 Individual Taxpayer Identification Number income tax return, be claimed as a spouse dependent on a U.S. tax return furnish a tax identification number f any other Federal tax purpose, you must apply f an ITIN. An alien individual cannot have both an ITIN a SSN. If you are eligible f a SSN, you must first apply f one. Persons eligible to receive a Social Security Number are not eligible to receive an ITIN. Treasury regulations governing Internal Revenue Code Section 6109 require a valid taxpayer identification number f each person listed on the tax return. If the Social Security Administration denies the applicant s request f a SSN they will issue a letter of denial. That letter must be attached to the Fm W-7 when it is submitted to the IRS. Note: Although most applicants are required to file their U.S. Federal income tax return by attaching it to Fm W-7/W-7(SP), there are exceptions to this requirement. (See Exceptions ). Who Must Apply? Any individual who is not eligible to obtain a SSN but who must furnish a taxpayer identification number to the IRS must apply f an ITIN on Fm W-7/W-7(SP). Do not complete Fm W-7/W-7(SP) if you have a SSN if you are eligible to obtain a SSN (i.e., A United States citizen person lawfully admitted f employment). Applicants must have a valid filing requirement file an iginal valid U.S. Federal income tax return with their ITIN applications, unless they meet one of the exceptions listed later in this publication. Note: Exceptions relate to the tax return filing requirement only. They do not relate to the tax purpose. Therefe, all individuals must have a tax purpose f requesting an ITIN, whether not a U.S. Federal income tax return is submitted to the IRS with Fm W-7. To determine if you have a filing requirement, see Publication 17, Your Federal Income Tax Publication 519, A United States Tax Guide f Aliens. Examples of who needs an ITIN: A nonresident alien individual eligible to obtain the benefit of a reduced tax withholding rate under an income tax treaty. See Pub. 515, Withholding of Tax on Nonresident Aliens Feign Entities. A nonresident alien individual not eligible f a SSN who is required to file a U.S. Federal income tax return who is filing a U.S. tax return only to claim a refund.

A nonresident/resident alien individual not eligible f a SSN who elects to file a joint U.S. Federal income tax return with a spouse who is a U.S. citizen resident. A U.S. resident alien (based on the substantial presence test) who files a U.S. Federal income tax return but who is not eligible f a SSN. F infmation about the substantial presence test, see Pub. 519, U.S. Tax Guide f Aliens. An alien spouse, claimed as an exemption on a U.S. Federal income tax return, who is not eligible to obtain a SSN. An alien individual eligible to be claimed as a dependent on a U.S. Federal income tax return but who is not eligible to obtain a SSN. To determine if an alien individual is eligible to be claimed as a dependent on a United States Federal income tax return, see Pub. 501, Exemptions, Stard Deductions, Filing Infmation, Pub. 519, A United States Tax Guide f Aliens. A nonresident alien student, profess, researcher who is required to file a United States Federal income tax return but who is not eligible f a SSN. If you have an application f a SSN pending, do not file Fm W-7/W-7(SP). Complete Fm W-7/W-7(SP) only when the SSA notifies you that a SSN cannot be issued. Proof that the SSA denied your request f a SSN must be included with your submission of Fm W-7/ W-7(SP), whether you are attaching your U.S Federal income tax return requesting an ITIN under one of the exceptions. To request a SSN, use Fm SS-5, Application f a Social Security Card, (Original, Replacement Crection). This fm can be obtained from the SSA downloaded from the IRS web site at http://www. irs.gov. To find out if you are eligible to obtain a SSN, contact your nearest SSA Office. IMPORTANT NOTE: If you are filing f an extension of time to file a United States Federal income tax return (Fm 4868 Fm 2688) making an estimated payment with Fms 4868, 2688, Fm 1040-ES/1040-ES (NR), Estimated Tax f Individuals/ Estimated Tax f Nonresident Aliens do not file the Fm W-7/W-7(SP) with these fms. Write ITIN TO BE REQUESTED wherever the ITIN SSN is requested. An ITIN will be issued only after you have filed a valid U.S. Federal income tax return have met all other requirements. When will my ITIN be deactivated? ITINs will be deactivated if not used on a federal income tax return f any year during a period of five consecutive years. The IRS will not deactivate an ITIN that has been used on at least one tax return in the past five years. To ease the burden on taxpayers give their representatives other stakeholders time to adjust, the IRS will not begin deactivating unused ITINs until 2016. This grace period will allow anyone with a valid ITIN, regardless of when it was issued, to still file a valid return during the upcoming tax-filing season. A taxpayer whose ITIN has been deactivated needs to file a U.S. return can reapply using Fm W-7. As with any ITIN application, iginal documents, such as passpts, copies of documents certified by the issuing agency must be submitted with the fm. How do I apply f an ITIN? You must complete Fm W-7/W-7(SP) attach a valid U.S. Federal income tax return, unless you qualify f an exception. Include your iginal, copy certified by the issuing agency of identity documents along with the letter of denial from the SSA (if applicable). Because you are filing your tax return as an attachment to your ITIN application, you should not mail your return to the address listed in the Fm 1040, 1040A 1040EZ instructions. Instead, send your return, Fm W-7/W- 7(SP) proof of identity documents to the address listed in the Fm W-7 instructions: Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342 You may also apply using the services of an IRSauthized Acceptance Agent visit an IRS Taxpayer Assistance Center (TAC) in lieu of your mailing the infmation to the IRS. TACs in the United States provide help with ITIN applications on a walk-in basis. TACs are available to: Assist taxpayers in the preparation of the Fm W-7/ W-7(SP). Answer questions about Fm W-7/W-7(SP). Review / validate your identity. Designated TAC offices will validate passpts National ID documents f primary, secondary dependents in person. Individual Taxpayer Identification Number 7

Fward your Fm W-7/W-7(SP), accompanying U.S. Federal income tax return, if applicable, to the IRS processing service center. F overseas assistance contact one of the overseas IRS offices listed in the front of this publication. Telephone assistance is also available by calling the IRS toll-free number at 1-800-829-1040 (inside the United States) f infmation help in completing your Fm W-7/W-7(SP) your tax return. International applicants may call 1-267-941-1000 (not a toll free number) f assistance. This number is not available f residents of the U.S. Reminder: Use the most current version of Fm W-7 to avoid delays in processing the application being returned to you. Deceased Taxpayers Beginning April 1, 2009, the IRS began processing Fms W-7, Application f IRS Individual Taxpayer Identification Number, f deceased taxpayers. When an ITIN is being requested, the wd Deceased should be written across the top of the Fm W-7. In addition to meeting all requirements in the Fm W-7 instructions f obtaining an ITIN, additional documentation to substantiate the death of the individual must be provided pursuant to the chart below. IF YOU ARE THEN YOU MUST ATTACH (a) The surviving Fm W-7 spouse filing an US Federal income iginal amended tax return joint return with your Documentation substantiating deceased spouse identity feign status (b) The court Fm W-7 appointed execut US Federal income administrat tax return of the deceased s Documentation substantiating estate filing an identity feign status iginal tax return along with on behalf of the A court certificate showing deceased your appointment (c) Not the surviving Fm W-7 spouse claiming a US Federal income refund on a joint tax return return there was Documentation substantiating no execut identity feign status administrat of the along with deceased s estate Fm 1310 appointed A copy of the Certificate of Death If a Fm W-7 is attached f a deceased taxpayer under 18 years of age, then one of the documents proving identity must be a birth certificate, unless a passpt is submitted. Where Can I get a Fm W-7/W-7(SP)? Fms can be obtained by: Calling 1-800-829-3676 within the continental United States only. Bulk quantities may also be dered through this number. Using a personal computer to download Fm W-7/W-7(SP) from our wld wide web site at http://www.irs.gov Visiting the nearest IRS Taxpayer Assistance Center Overseas IRS office. Writing to: Internal Revenue Service National Distribution Center 1201 N. Mitsubishi Motway Bloomington, IL 61705-6613 What infmation must be included on Fm W-7/W-7(SP)? Fm W-7/W-7(SP) will request the following type of infmation: Reason f applying Applicant s full name ( birth name if different) Applicant s feign address Applicant s country of citizenship Applicant s mailing address Applicant s date place of birth Infmation about a passpt visa The signature of the applicant, if the applicant is a dependent under the age of 18, it may be the signature of the parent, court appointed guardian Power of Attney. (see Signature later in this Publication). NOTE: In addition to completing the fm you must also attach appropriate identification documents a valid US Federal income tax return (unless an exception to the return filing requirement is met). General infmation f the completion of Fm W-7/W- 7(SP) begins on Page 13. Where do I attach my Fm W-7/W-7(SP)? If you are required to file a U.S. Federal income tax return with this fm, attach Fm W-7/W-7(SP) to the front of your return. If you are applying f me than one ITIN f the same return (such as f a spouse 8 Individual Taxpayer Identification Number

dependents) attach all Fms W-7/W-7(SP) in the der that the individuals are listed on the tax return. Where do I file my Fm W-7/W-7(SP)? By Mail: Mail your completed application, your iginal U.S. Federal income tax return any other substantiating suppting identification documents listed on the Suppting Documentation Table to: Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342 If you are using a private delivery service send your Fm W-7 package to: Internal Revenue Service ITIN Operations Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000 CAUTION: Do not use the mailing address in the instructions f your U.S. Federal income tax return; use the address above. Do not send a copy of the return to any other IRS office. In Person: You can apply f an ITIN by bringing your completed fms documentation to any IRS Taxpayer Assistance Center(TAC) in the United States most IRS offices abroad. Participating IRS TACs will only certify passpts national identification cards that are iginal documents copies certified by the issuing agency. These documents are returned to you on site. Any other types of documents presented at TACs are fwarded with the complete application to the IRS processing center. Through Acceptance Agents: You can also apply through an Acceptance Agent authized by the IRS to facilitate the ITIN application process f you. To obtain a list of authized Acceptance Agents in you area, visit the IRS website at http://www.irs.gov. Reminder: Keep a copy of your application f your recds. What are Acceptance Agents? Acceptance Agents (AAs) are persons (individuals entities (colleges, financial institutions, accounting firms, etc.)) who have entered into fmal agreements with the IRS that permit them to assist applicants in obtaining ITINs. Certifying Acceptance Agents (CAAs) are individuals entities who assume a greater responsibility. They are authized to verify the applicant s claim of identity feign status, by reviewing suppting documentation verifying the authenticity, accuracy completeness of the documents f primary secondary taxpayers. They will submit Fm W-7, U.S. federal income tax return any supplemental documentation to the IRS on your behalf. Applications f dependents must be submitted with the iginal documents copies certified by the issuing agency. In addition, once the ITIN is issued, the CAA receives your number directly from IRS. IRS does not charge a fee to obtain an ITIN, however, a person acting as an AA/CAA may charge a fee f his/ her services. A list of authized Acceptance Agents is available on the IRS website at http://www.irs.gov. Note: Even if you are utilizing the services of an Acceptance Agent, you must follow all procedures outlined in this Publication f obtaining an ITIN, (i.e. attaching Fm W-7/W-7(SP) to your U.S. Federal income tax return, unless you meet one of the exceptions to the tax return filing requirement). Acceptance Agents only facilitate the application process are not authized to issue the ITIN directly. Will I have to pay to get an ITIN? The IRS does not require payment of a fee f issuing an ITIN. However, fees may apply if you choose to use the services of an Acceptance Agent. When should I apply f my ITIN? Complete Fm W-7/W-7(SP) as soon as you are ready to file your U.S. Federal income tax return, since you must attach the return to your application. However if you meet one of the exceptions to the tax return filing requirement, submit your completed Fm W-7/ W-7(SP), along with your proof of identity feign status the required supplemental documents to substantiate your qualification f the exception, as soon as possible after you determine you are covered by an exception. You can apply f an ITIN any time during the year; however, if the tax return you attach to Fm W-7 is filed after the return s due date, you may owe interest / penalties. Individual Taxpayer Identification Number 9

How long does it take to get an ITIN? If you qualify f an ITIN your application is complete, you will receive a letter from the IRS assigning your tax identification number usually within six weeks (8 to 10 weeks if requested during peak tax time (January 15 through April 30) from abroad). Applications mailed from abroad may take considerably longer. If you have not received a response within the referenced time period, you may call 1-800-829-1040 (toll-free within the United States) to request the status of your application. Taxpayers overseas can contact one of the IRS offices listed in the front of this publication call 1-267-941-1000 (not a toll-free number). Can I get an ITIN if I am an undocumented alien? Yes, if you are required to file a U. S. Federal income tax return qualify to be listed on another individual s tax return as a spouse dependent, you must have either a valid SSN an ITIN. If you are an undocumented alien cannot get a SSN, you must get an ITIN f tax purposes. Remember, having an ITIN does not: Give you the right to wk in the United States, Change your immigration status, Entitle you to the Earned Income Tax Credit Social Security benefits. Can I e-file a tax return with an ITIN? Yes, however, you can only e-file a tax return using an ITIN in the calendar year following the year in which you receive it. F example, if you apply f receive an ITIN this year, you may not e-file any tax return (including pri year returns) using that ITIN, until next year. Due to IRS e-file limitations on pri year tax returns, in January 2013 you may only e-file tax returns f years 2012 2011. Is the Fm W-7 available in any feign language? Yes, this fm is available in Spanish as Fm W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos. DOCUMENTATION What are the documentation requirements when applying f an ITIN? The Fm W-7 Application must be accompanied by the following documentation when applying f an ITIN: 1. Your iginal valid U.S. Federal income tax return f which the ITIN is needed along with the letter of 10 Individual Taxpayer Identification Number denial from the SSA (if applicable). However if one of the exceptions to the tax return filing requirement applies, you must also attach the documentation that is required to suppt that exception. 2. The iginal documents copies of documents certified by the issuing agency that substantiate the infmation provided on the Fm W-7/W-7(SP). The suppting documentation must be consistent with the applicant s infmation provided on Fm W-7/W-7(SP). F example, the name, date of birth country of citizenship on the document you submit, must be the same as lines 1a, 4 6a of the Fm W-7/W-7(SP). Note: IRS will mail your iginal documents (passpt, etc.) back to you at the mailing address you entered on your Fm W-7. If you plan to move, ensure that you use a mailing address where you will be able to receive your mail. By visiting a designated IRS TAC office to apply f an ITIN, an IRS employee can review your passpt National ID return it to you immediately. This alleviates any long delays waiting f your iginal documentation (passpts, etc.) to be returned to you by mail. Applicants are permitted to include a prepaid Express Mail courier envelope f faster return delivery of their documents. The documentation you present must: 1. Verify your identity by containing your name photograph suppt your claim of feign status. (see Suppting Documentation Table in the Exhibits). 2. Be an iginal document 3. Be a copy of an iginal document if you do any of the following: Have the copies certified by the issuing agency of the iginal recd. Officers at U.S. Embassies Consulates overseas may provide notarial authentication services. Contact the Consular Section, American Citizens Services of the U.S. embassy consulate in advance to determine the hours of operation f these services. 4. Notarized copies are acceptable f these situations ONLY: Reason code a h are both checked no tax return is attached claiming a Tax Treaty Benefit. Military spouses military dependents without

an SSN who need an ITIN. (Military spouses use box e on Fm W-7 dependents use box d ). Exceptions to the new documentation requirements will be made f military family members satisfying the documentation requirements by providing a copy of the spouse parent s U.S. military identification, applying from an overseas APO/FPO address. Reason code d is checked with an FPO/APO address military ID only. Reason code e is checked with an FPO/APO address military ID only. Note: Documents must be notarized by a United States public notary legally authized within his her local jurisdiction a feign notary legally authized as outlined by the Hague convention who will attach an Apostille to the document. The Apostille must remain attached to the document. 5. Be current, i.e. not expired. The definition of current f applying f an ITIN is as follows: Birth certificates do not contain expiration dates, therefe, will be considered current. Passpts National Identification cards displaying an expiration date will be considered current only if the date displayed on the document has not expired pri to the date the Fm W-7/ W-7(SP) is submitted. School recds are valid only f dependents under the age of 14 ( under 18 years of age if a student). School recds will be considered current if they are f a school term that ended within 12 months of the date of the Fm W-7 application. F example, f a January 2015 application, the school term must have ended January 2014 later. Acceptable documents include rept cards, transcripts provider letters issued by the school signed stamped by a school official. The school recd must contain the student's name, course wk with grades (unless under age 6), date of grading periods (unless under age 6), school name address. Medical recds are valid only f dependents under the age of 6. Medical recds will be considered current if the date displayed on the medical recd is not me than one (1) year from the date of last immunization provider letter. The only acceptable medical recd is a shot immunization recd which documents the patient's name chronological dates of the patient's medical histy care. The recd must contain the child's name, date of birth, verifiable address. It must also document the name, address phone number of the doct, hospital, clinic where the last treatment was administered. If this infmation is not included on the medical recd you must provide a dated letter on official letterhead from the federal authity, physician, hospital clinic who administered the latest care of the child. If a date of entry is required f the applicant on Fm W-7 Line 6d, the medical recd must be from a U.S. facility. Original documents you submit will be returned to you. You do not need to provide a return envelope. Copies of documents will not be returned. If your iginal documents are not returned within 60 days, you may call the IRS (see Telephone Help ) to inquire as to the status. Applicants are permitted to include a prepaid Express Mail courier envelope f faster return delivery of their documents. The IRS will then return the documents in the envelope provided by the applicant. What documents are acceptable as proof of identity feign status? IRS has streamlined the number of documents the agency will accept as proof of identity feign status to obtain an ITIN. If you submit an iginal passpt a properly notarized certified copy of a valid passpt you do not need to submit any other documents from the list below. NOTE: Copies of a passpt must include the U.S. visa pages if a visa is required f your Fm W-7 application. If you do not have a passpt, you must provide a combination of current documents (at least two me) that show your name photograph suppt your claim of identity feign status. With the exception of children under 14 years of age (under 18 years of age if a student), at least one document you present must contain a recent photograph. If you are requesting an ITIN as a dependent, documentation to prove feign status identity must include a civil Birth Certificate, unless a Passpt is submitted. NOTE: If you submit copies of iginal documents that display Individual Taxpayer Identification Number 11

infmation on both sides (front back), the copy that is submitted must also show the infmation from both sides of the document. Listed below are the only documents that will be accepted by IRS: 1. Passpt (st alone document) 2. United States Citizenship Immigration Services (USCIS) photo identification 3. Visa issued by the US Department of State 4. United States driver s license 5. United States military identification card 6. Feign driver s license 7. Feign military identification card 8. National identification card. The document must be current, contain the individual s name, address, photograph, date of birth expiration date (i.e. Mexican Matricula card) 9. U. S. State identification card 10. Feign voter s registration card 11. Civil birth certificate * 12. Medical recds (dependent s only under 6 years of age; 13. School Recds (dependent s only - under 14 years of age; under 18 years of age if a student) * (* may be used to establish feign status only if documents are feign.) Note: You may subsequently be requested to provide a certified translation of feign language documents. If you have applied f a Social Security Number, but the Social Security Administration has denied your request, your ITIN application must also contain an official letter, fm, other documentation from the SSA providing proof that your application was denied. (This pertains only to persons who have been issued a Visa from the US Department of State that enables them to obtain a SSN.) This proof must be attached to your Fm W-7/W- 7(SP) your application f an ITIN will be rejected. Students who enter the U.S. on an F, J, M visa, but who will not be employed are here only f the purpose of study, persons present in the U.S. who are receiving only honaria payments, do not have to go to the SSA to try obtain a Social Security Number first. A letter from the Designated School Official (DSO), Responsible Officer (RO) Authized School Official can be submitted in lieu of a letter from the SSA when a U.S. Federal income tax return is attached when an exception is being claimed. Student Exchange Visit Program (SEVP) approved institutions f nonresident alien students exchange visits their 12 Individual Taxpayer Identification Number dependents classified under section 101(a)(15)(F), (M) (J) of the Immigration Nationality Act {8 U.S.C. 1101(a)(15)(F), (M) (J)} A certification letter is required f each Fm W-7 application: primary, associated secondary (spouse) dependent(s). (See the Exception Chart at the end of this publication.) What is a National Identification Card? Some feign governments issue identification cards to their citizens. IRS will accept these cards as proof of identity feign status in combination with other documents described above if the card is current (i.e. not expired) contains the applicant s name, address, photograph, date of birth. EXCEPTIONS What are the exceptions to the requirement to attach a U.S. Federal income tax return? Although most ITIN applicants must attach a valid U.S. Federal income tax return to their Fm W-7 application, there are limited circumstances under which an ITIN will be issued without an attached return. If any of the five exceptions listed below apply to you, you will not need to attach a tax return to your W-7/W-7(SP). These exceptions are explained in detail in the Exhibit section at end of this Publication. If you claim an exception to the requirement to submit a valid iginal U.S. Federal income tax return with Fm W-7/W- 7(SP) you must submit proof of your claim in lieu of the tax return. NOTE: Applicants with a VISA that is valid f employment, who will be employed in the U.S., should first apply f a SSN with the Social Security Administration (SSA). If you are unable to obtain a SSN after completing Fm SS-5, a denial letter from the SSA must be attached to your Fm W-7/W-7(SP) your application will be rejected. Remember, you are not eligible f an ITIN if you are eligible to obtain a SSN. Exception 1. Third Party Withholding on Passive Income; Third Party Withholding on Passive Income. IRS infmation repting / tax withholding is required apply to third parties (frequently banks other financial institutions), who will request a TIN from you to enable them to comply with U.S. Treasury Regulations. To obtain an ITIN under this exception, you must include

suppting documentation with your Fm W-7/W- 7(SP) showing that you own an asset that generates income subject to IRS infmation repting / tax withholding requirements that will take place within the current tax year. A letter signed statement from your bank, financial institution withholding agent must be attached. Exception 2. Wages, Salary, Compensation Honaria Payments with Tax Treaty Benefits Claimed; Scholarships, Fellowships Grants with Tax Treaty Benefits Claimed; Scholarships, Fellowships Grants No Tax Treaty Benefits Claimed; Gambling Winnings with Tax Treaty Benefits Claimed Wages, Salary Compensation Honaria Payments* - Tax Treaty Benefits claimed. IRS infmation repting tax withholding is required by law apply to third parties who will request a TIN from you to enable them to comply with U.S. Treasury Regulations. To obtain a TIN under this exception, you must attach a letter from the SSA denying your request f a Social Security Number. * Individuals present in the U.S. who are receiving honaria payments only, do not have to apply f a SSN submit letter of denial from the SSA. A letter from the Authized School Official who extended the invitation will suffice. Scholarship, Fellowship Grant Income. IRS infmation repting / tax withholding is required by law apply to third parties who will request a TIN from you to enable them to comply with U.S. Treasury Regulations. Students on a F-1, J-1 M-1 visa who will not be wking while studying in the U.S., will not have to apply f a SSN. Student Exchange Visit Program (SEVP) approved institutions f non-resident alien students exchange visits, their spouses dependents classified under section 101(a)(15)(F), (M) (J) of the Immigration Nationality Act {8 U.S.C. 1101(a) (15)(F), (M) (J)} A certification letter is required f each Fm W-7 application: primary, associated secondary (spouse) dependent(s). Gambling Winnings Tax Treaty Benefits claimed. If you are a nonresident alien visit with gambling winnings, your Fm W-7/W-7(SP) will be processed under an exception (2) only if submitted through the appropriate gaming official serving as an authized ITIN Acceptance Agent. Exception 3. Third Party Repting of Mtgage Interest Under the Internal Revenue laws, most recipients (lenders) of home mtgage interest rept the amount of interest they receive from the brower to both the IRS the brower. This repting is usually done on a Fm 1098, Mtgage Interest Statement. First time filers who secure a home loan may seek an ITIN to provide to their lender. Exception 4. Third Party Withholding Disposition by a Feign Person of United States Real Property Interest A tax withholding obligation is generally imposed on a buyer other transferee (withholding agent) when a United States real property interest is acquired from a feign person. This withholding serves to collect the tax that may be owed by the feign person. In some instances, the feign person may apply f a withholding certificate to reduce eliminate withholding on the disposition of the real property. An ITIN would be needed f this transaction. Exception 5. TD-9363. This exception may apply if you have an IRS repting requirement under Treasury Decision 9363 are submitting Fm W-7, Fm 13350, supplemental documentation. See the Exception Tables f infmation on the requirements f claiming Exception 5. DEPENDENCY/EXEMPTION ISSUES (See IRS Publication 501 f who qualifies to be claimed as a dependent.) What are the rules f dependents? Residents of Mexico, Canada, U.S. nationals must use the same rules as U.S. citizens to determine who is a dependent f which dependents exemptions can be claimed. F residents of the Republic of Kea (South Kea) there are two additional requirements, f students business apprentices from India they must also be able to claim the benefits of the United States-India tax treaty. See publication 501 (Exemptions, Stard Deduction Filing Infmation), f additional infmation to determine who may qualify as a dependent. The dependent f which the Fm W-7 is being submitted must be listed on the attached U.S. Federal income tax return. Note: If your request f an Adoption Taxpayer Identification Number (ATIN) has been denied your dependent may be eligible f an ITIN. If you live abroad are requesting an ITIN f a feign child who has been adopted legally placed in your home pending adoption, remember to include a copy of the legal documents evidencing your relationship to the child. Individual Taxpayer Identification Number 13

EMPLOYMENT ISSUES Are ITINs valid f wk purposes? ITINs do not authize individuals to wk in the United States are not valid f employment purposes. However, if you are required to file a U. S. Federal income tax return are ineligible to receive a SSN, you must obtain an ITIN. Which aliens are eligible to receive Social Security Numbers? Certain aliens by virtue of their nonimmigrant status are authized to wk in the United States. Some of the individuals must apply to the United States Citizenship Immigration Services (USCIS) f an Employment Authization Document (EAD). Any nonresident alien holding an EAD, who is already authized to wk in the United States, is eligible to receive a SSN. If you have an EAD, do not complete a Fm W-7/W-7(SP) application unless the SSA has rejected your request f a SSN. Suppting documentation from the SSA substantiating the denial must be attached to your application. F me infmation on who is eligible to receive a Social Security Number, refer to the Social Security Administration website at http://www.socialsecurity.gov. What student visas qualify f employment? Students who enter the United States under certain U.S. visas may be eligible to wk in the United States. F me infmation on who is eligible to wk who must apply f an EAD, refer to the U.S. Citizenship Immigration Services (USCIS) web site at http://uscis.gov. Which feign students qualify f ITINs? The employment rules f feign students in the United States are set fth in appropriate United States Customs Immigration Services (USCIS) laws regulations. Infmation on these laws regulations can be obtained from the nearest USCIS office, the USCIS website at http://uscis.gov. the appropriate office of the feign students university learning institution. Generally, feign students eligible to wk in the United States, who will be employed, should apply f a SSN. However, if they are denied a SSN, they may be eligible to apply f an ITIN by attaching the documentation from the SSA, substantiating the denial, to their Fm W-7. (See the Exception Chart in the back of this publication f additional infmation on F-1, J-1 M-1 students). GENERAL INFORMATION FOR COMPLETION OF FORM W-7/W-7(SP) Line by Line Instructions f Completing Fm W-7/W-7(SP). Please ensure that each line on Fm W-7 is completed. If any of the fields are left blank the infmation is not valid, the Fm W-7 application will be suspended rejected f incomplete missing infmation. Enter N/A on the lines that do not pertain to you. NOTE: If you discover that you have made an err on a Fm W-7 that has already been submitted to the IRS, please do not file another Fm W-7 with the crect infmation. Instead, wait until you have received crespondence from the IRS requesting the documentation infmation send it with your reply. Reason You Are Submitting Fm W-7/W-7(SP): You must check only one box to indicate the reason you are completing Fm W-7/W-7(SP). If me than one box applies to you, check the box that best explains your reason f submitting the Fm. Exception: If you check box a f, then box h may also be checked. Treaty Country Treaty Article must also be present, if applicable. Refer to IRS Publication 901, Tax Treaties if you need additional infmation. 14 Individual Taxpayer Identification Number

IF THEN Box a Box f is checked a tax Application treaty The f treaty IRS Individual country treaty article number must be entered in Fm W-7 benefit is being claimed Taxpayer Identification the space provided Number under box h. (Rev. January 2006) Department of the Treasury Box Internal d Revenue e Service is checked Box h is checked See instructions. F use by individuals who are not U.S. citizens permanent residents. OMB No. 1545-0074 The full name SSN ITIN of the U.S. person who is the citizen/ resident alien must be present in the space provided. An IRS individual taxpayer identification number (ITIN) is f federal tax purposes only. The infmation describing in detail the reason that the ITIN is being requested must be present in the space provided Befe you begin: Do not submit this fm if you have, are eligible to obtain, a U.S. social security number (SSN). Getting an ITIN does not change your immigration status your right to wk in the United States does not make you eligible f the earned income credit. FOR IRS USE ONLY Box f g is checked A copy of the individual s visa must be attached unless they are Reason you are submitting Fm W-7. Read entering the instructions the U.S. f from the box Canada, you check. Bermuda, Caution: Bahamas, If you Cayman check box b, c, d, e, g, you must file a tax return with Fm Isls W-7 unless Turks you Caicos meet one Isls. of the exceptions (see instructions). Application f IRS Individual Fma W-7 Nonresident alien required to obtain ITIN to claim tax treaty benefit Taxpayer Identification Number (Rev. b January Nonresident 2006) alien filing a U.S. tax return OMB No. 1545-0074 See instructions. Note: Department c See U.S. of the Exhibits resident Treasury alien at (based the end on of days this present publication the United f examples States) filing of a U.S. completed tax returnfms W-7 Internal Revenue Service F use by individuals Application who f are not IRS U.S. Individual citizens permanent residents. Fmd W-7 Dependent of U.S. citizen/resident alien Enter name SSN/ITIN of U.S. citizen/resident alien (see instructions) Line (Rev. An eirs January 1 Spouse individual Name: 2006) of U.S. taxpayer citizen/resident identification Taxpayer alien number Identification John (ITIN) Doe is SSN: f federal Number 123-45-XXXX tax purposes only. FOR IRS OMB USE No. ONLY 1545-0074 See instructions. Department of the Treasury L.1a. f Enter Nonresident your legal alien student, name as profess, it appears researcher on your filing documents. a U.S. tax return Internal Befe Revenue you Service begin: F use by individuals who are not U.S. citizens This entry permanent should residents. reflect your name as it will appear on a g United Dependent/spouse States Federal of a nonresident income tax alien return. holding Caution: a U.S. visa An Do IRS not individual submit this taxpayer fm if you identification have, are eligible number to obtain, (ITIN) is a Your U.S. f federal social ITIN will security tax be purposes established number (SSN). only. using this FOR name. IRS USE If you ONLY do not h Other (see instructions) use Getting this name an ITIN on does your not tax change return, your the immigration processing status of the your tax right return to wk may in be the delayed United States until discrepancies are resolved. Additional infmation f a f: Enter treaty country treaty article number Befe does you not begin: make you eligible f the earned income credit. 1a First name Middle name Last name Name Do not submit this fm Mary if you have, are eligible to obtain, Jane a U.S. social security number (SSN). Reason (see instructions) you are submitting Fm W-7. Read the instructions f the box you check. DoeCaution: If you check box b, Getting an ITIN does not change your immigration status your right to wk in the United States c, 1b First name Middle name Last name d, Name does e, at birth not g, make you if you must eligible file f a tax the earned return income with Fm credit. W-7 unless you meet one of the exceptions (see instructions). different a Nonresident alien Mary required to obtain ITIN to claim tax treaty Jane benefit Smith Reason b Nonresident you are alien submitting 2 Street filing a address, U.S. Fm tax apartment return W-7. Read number, the rural instructions route number. f If the you box have you a P.O. check. box, see Caution: page 4. If you check box b, L.1b. c, Applicant s c d, If e, U.S. entry resident g, you is alien must present, 1234 (based file it Market a on must tax days return reflect present Street with the in the applicants Fm Apt. United W-7 1AAA States) name unless filing as a you it U.S. appears meet tax return one their of the birth exceptions certificate. (see instructions). mailing address City town, state province, country. Include ZIP code postal code where appropriate. If you ad are Dependent Nonresident applying of alien U.S. f required an citizen/resident ITIN as obtain a spouse alien ITIN to claim Enter dependent tax name treaty benefit of SSN/ITIN a U.S. of citizen U.S. citizen/resident alien, (see the instructions) full name of that person b who e is the Spouse Nonresident citizen/resident of U.S. alien citizen/resident Philadelphia, filing a U.S. tax alien must alien return be PA entered John 19104 in Doe the space SSN: provided 123-45-XXXX next to reason box (d) (e). Feign fc U.S. Nonresident alien alien 3 Street student, (based address, on profess, days apartment present researcher number, in the United filing rural a U.S. States) route tax number. filing returna U.S. Do not tax use return a P.O. box number. address dg Dependent/spouse of U.S. 120 citizen/resident of a nonresident White House alien alien holding Way Enter a name U.S. visa SSN/ITIN of U.S. citizen/resident alien (see instructions) (if different from City town, state province, country. Include ZIP code postal code where appropriate. above) eh Spouse Other (see of U.S. instructions) citizen/resident alien John Doe SSN: 123-45-XXXX (see f instructions) Nonresident Additional infmation alien Southgate, student, f aprofess, f: Enter Sheffield researcher treaty country filing S72 a U.S. 1HF tax return Engl treaty article number Line Birth g 2 - Dependent/spouse Applicant s 1a 4 Mailing First Date of name a of nonresident birth Address: (month / day alien / year) holding Country a U.S. of visa birth Middle name City state province Last (optional) name 5 Male Name infmation h Other (see instructions) Mary 07 / 07 / 19XX Italy Jane Venice Doe Female If (see a mailing instructions) address is used that is different from the address where the applicant nmally resides (Line 3), then the Additional infmation 1b 6a First Country(ies) name f a of f: citizenship Enter treaty country 6b Feign tax Middle I.D. number name(if any) 6c Type treaty of U.S. article Last visa number (if name any), number, expiration date address Name Other at birth must if include 1a First infmation United the name street, Kingdom city/town, province XXXXXXXXXX (if Middle any), name state/country J-1 zip/feign No. Last 11111111 name postal code. 06/13/2008 Name different Mary Jane Smith 6d Mary Identification document(s) submitted (see instructions) Jane Doe (see instructions) 2 Street address, apartment number, rural route number. If you have a P.O. box, see page 4. Applicant s 1b First Passpt name Driver s license/state Middle I.D. name USCIS documentation Last name Other Name at birth if 1234 Market Street Apt. 1AAA mailing address different City Mary Issued town, by: Austria state province, No.: XXXXXXXXX country. Jane Include Exp. ZIP code date: 10 postal / 04 code / 2008 where Smith Entry appropriate. date in U.S. 02 / 14 / 2005 26e Street Have you address, previously apartment received number, a U.S. tempary rural taxpayer route number. identification If you number have (TIN) a P.O. employer box, see identification page 4. number (EIN)? Applicant s Philadelphia, PA 19104 1234 No/Do Market not know. Street Skip line 6f. Apt. 1AAA Do not use a P.O. box number. mailing Feign 3 Street address, apartment number, rural route number. address Note: address Do not use a P.O. City Yes. town, Complete state line province, 6f. If me than country. one, list Include on a sheet ZIP code attach postal to code this fm where (see appropriate. instructions). 120 Box White an House in care Way of (c/o) address instead of a street address if you are entering just a country (if different name from on Line Philadelphia, 3. PA 9XX-28-XXXX 19104 above) (see Feign instructions) address Birth (if different from infmation above) (see instructions) 6f City Enter: TIN town, state EIN province, country. Include ZIP code postal code where appropriate. 3 Street Name address, under which apartment it was issued number, Mary rural route J. number. SmithDo not use a P.O. box number. Southgate, Sheffield S72 1HF EnglIndividual Taxpayer Identification Number 15 46g Date 120 Name of White birth of college/university (month House / day / year) Way company Country of (see birth instructions) City state province (optional) 5 Male City / town, state state / province, country. Include ZIP code Length postal of code staywhere appropriate. 07 07 19XX Italy Venice Female Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including

John Doe SSN: 123-45-XXXX e Spouse of U.S. citizen/resident alien c, d, does e, g, not you make must you file eligible a tax f return the earned with Fm income W-7 credit. unless you meet one of the exceptions (see instructions).. FOR IRS f USE Nonresident ONLY alien student, profess, researcher filing a U.S. tax return a g Nonresident Dependent/spouse alien required of a nonresident to obtain ITIN alien to holding claim a tax U.S. treaty visa benefit Reason you are submitting Fm W-7. Read the instructions f the box you check. Caution: If you c bh Nonresident Other (see instructions) alien filing a U.S. tax return Line c, c d, 3 U.S. Additional e, Feign resident g, infmation you Address: alien (based must f Application a file days f: a Enter present tax treaty return in f country the United IRS with States) Individual Fm filing W-7 a U.S. unless tax return treaty you article meet number one of the exceptions (see W-7 1a First name Middle name Last name Enter da Nameyour Dependent Nonresident complete of U.S. alien feign citizen/resident address alien(non-u.s.) Enter name including SSN/ITIN street, of U.S. city/town, citizen/resident province alien (see (if any), instructions) Taxpayer required to obtain Identification ITIN to claim tax Number treaty benefit country feign sjanuary 2006) Mary Jane Doe OMB No. 1545-0074 e postal (see b Spouse instructions) code, Nonresident of U.S. citizen/resident in the country alien filing where a alien U.S. you tax permanently return John Doe nmally SSN: reside 123-45-6789 See instructions. outside of the U.S.* If treaty benefits are being tment of the Treasury f 1b First name Middle name Last name claimed, Name Nonresident alien student, profess, researcher filing a U.S. tax return l Revenue Service c at birth U.S. this if address resident F use alien is by usually individuals (based the on address who days are present in not the U.S. treaty in the citizens country. United States) permanent If you filing do not residents. a U.S. have tax a permanent return residence, due to different g Dependent/spouse Mary of a nonresident alien holding a U.S. visajane Smith relocation d Dependent to the U.S., of 2 Street enter U.S. address, citizen/resident only the apartment name number, alien of the feign rural Enter route name country number. where If SSN/ITIN you have you of a last P.O. U.S. resided box, citizen/resident see **. page 4. alien (see instructions) RS. Caution: individual If you taxpayer h Other check (see identification box instructions) b, number (ITIN) is f federal tax purposes only. FOR IRS USE ONLY exceptions Applicant s Do (see enot Additional enter instructions). Spouse a infmation post of U.S. 1234 office citizen/resident f Market abox f: Enter an Street in alien treaty care country Apt. of John (c/o) 1AAA address Doe on SSN: this line. treaty 123-45-6789 If article you number do your application may be re you begin: mailing address rejected. City town, state province, country. Include ZIP code postal code where appropriate. Name f 1a First name Middle name Last name Nonresident alien student, profess, researcher filing a U.S. tax return Mary Philadelphia, PA 19104 Jane Doe not submit Application this (see gfm instructions) if Dependent/spouse you f have, IRS Individual are of eligible a nonresident to obtain, alien a U.S. holding social a U.S. security visa number (SSN). 1b Feign 3 First Street name address, apartment number, rural Middle route number. name Do not use a P.O. box Last number. name tting an Taxpayer ITIN does Name h not Identification birth Other change (see your instructions) immigration Number status your right to wk in the different OMB United No. 1545-0074 States address Mary 120 White House Way Jane Smith n does (see not instructions) make you eligible Additional See f instructions. the infmation earned income f a credit. f: Enter treaty country treaty article number (if different from 2 Street City address, town, state apartment province, number, country. rural route Include number. ZIP code If you have postal a code P.O. box, where see appropriate. page 4. use by individuals Applicant s above) who are not U.S. 1acitizens First name permanent residents. Middle name Last name son you are mailing (see Name submitting instructions) address Fm 1234 Southgate, W-7. Market Sheffield Street Apt. S72 1AAA 1HF Engl Birth 4 City Date Mary Read the instructions f the box of birth town, (month state / day province, / year) Country country. of birth Include ZIP Jane you check. Caution: If you code City postal state code province where appropriate. Doe check box b, tification, e, g, number you (optional) *(see must instructions) (ITIN) file is a f tax federal return tax with purposes Fm W-7 only. FOR IRS USE ONLY unless you meet one of the exceptions 5(see Male instructions). infmation 07 Philadelphia, 1b / First 07name / 19XX PA 19104 Italy Middle Venice name Last Female name Nonresident Feign alien Name required birth to if obtain 36a Street ITIN Country(ies) address, to claim of citizenship apartment tax treaty number, benefit 6b Feign rural tax route I.D. number number. (if any) Do not use 6c a Type P.O. of box U.S. visa number. different (if any), number, expiration date address Other Mary Jane Smith ve, Nonresident le number are eligible alien to filing obtain, a U.S. a U.S. tax social infmation United return Kingdom XXXXXXXXXX J-1 No. 11111111 06/13/2008 (if different from 2 Street security address, number apartment (SSN). number, rural route number. If you have a P.O. box, see page 4. 6d City Identification town, state document(s) province, submitted country. (see instructions) Include ZIP code postal code where appropriate. our U.S. above) Applicant s ast name immigration resident alien status (based your on right days to present wk in the United States) filing a U.S. tax return (see instructions) Engl 1234 Market Street Apt. 1AAA e earned Dependent income of mailing U.S. credit. citizen/resident address alien PassptEnter name Driver s license/state SSN/ITIN I.D. of U.S. citizen/resident USCIS documentation alien (see instructions) Other oe Birth 4 Date of City birth (month town, / day state / year) Country province, of birth country. Include City state ZIP code province postal (optional) code Issued by: Austria No.: XXXXXXXXX Exp. date: 10 / 04 / 2008 Entry date in U.S. 5 where appropriate. 02 Male Spouse of U.S. / 14 / ** citizen/resident alien 2005 infmation 07 / / Female 6e Have you Philadelphia, John Doe 07 19XX Italy Venice previously received U.S. PA SSN: tempary 19104 123-45-6789 ast rm name W-7. Read the instructions f the box you check. Caution: taxpayer identification If you number check (TIN) box employer b, Nonresident alien student, profess, identification number (EIN)? Line 6a Country(ies) of citizenship 6b Feign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, expiration date Other Feign 4 Birth Infmation: Street researcher address, filing apartment a U.S. tax number, return x mith return with Fm W-7 unless 3 No/Do you not meet know. one Skip line of 6f. the exceptions rural (see route instructions). number. Do not use a P.O. box number. Dependent/spouse of a nonresident Enter infmation your date of birth United alien in Yes. month/day/year Complete holding Kingdom a line U.S. 6f. fmat If visa me XXXXXXXXXX than (i.e. one, July list 7, on 19xx a sheet would attach be entered J-1 to this No. fm as 07/07/19xx) (see 11111111 instructions). 06/13/2008 btain, see ITIN page to 4. claim address tax treaty benefit your country Other (see instructions) 6d Identification document(s) submitted (see instructions) of (if birth. different If available, from ax 6f provide Enter: City TIN the EIN town, city state 9XX-28-XXXX state province, province. You country. must Include identify ZIP the code country postal in which code you where were appropriate. bn. To Additional return infmation above) f a f: Name Enter Passpt under treaty which country it was Driver s issued license/state I.D. USCIS documentation Other be eligible f an ITIN, your birth Mary J. Smith treaty article number ere ays appropriate. present in Issued by: Austria country must No.: XXXXXXXXX be recognized as a feign country by the U.S. Department of State. 1a the (see First United instructions) name States) filing a Engl U.S. tax return Middle name Exp. date: 10 / 04 / Last 2008name Entry date in U.S. 02 / 14 / 2005 6g Name of college/university company (see instructions) ent e alien Enter Birth name Mary SSN/ITIN 6e Have 4 City of you Date U.S. previously of birth state citizen/resident received (month / a day U.S. Jane alien / tempary year) (see Country taxpayer instructions) identification of birth number Length (TIN) of City stay Doe employer identification state province number (EIN)? (optional) 5 instructions) alien number. John 1b infmation First Doe name SSN: Under penalties No/Do 123-45-6789 07 not / of know. 07 perjury, Skip I / (applicant/delegate/acceptance 19XX line Middle 6f. name Italy agent) declare that I have Last Venice examined name this application, including e at birth if Sign accompanying 6aYes. Country(ies) Complete documentation line of 6f. citizenship If me statements, than one, 6bto list Feign the on best a sheet tax of my I.D. knowledge number attach to (if this any) belief, fm (see it 6c is instructions). true, Type crect, of U.S. visa complete. (if any), I ess, number, ent researcher authize the IRS to disclose to my acceptance agent returns return infmation necessary to resolve matters regarding the Line Here Other Mary filing a U.S. tax return 5 Gender: 6f assignment Enter: TIN of my IRS EINindividual 9XX-28-XXXX Jane Smith ere taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. ident appropriate. alien holding 2infmation a Street U.S. visa address, apartment United Name under number, Kingdom which it was rural issuedroute Mary number. XXXXXXXXXX J. If Smith you have a P.O. box, see page J-1 4. No. 11111111 06 licant s Check the appropriate 6dbox Signature Identification f your gender. of applicant document(s) (if delegate, see submitted instructions) (see instructions) Date (month / day / year) Phone number 1234 Market 6g Name Street of college/university Apt. 1AAA company (see instructions) Temple University ince ing f: Enter address (optional) treaty 5 country Male City state Passpt Philadelphia, treaty article Driver s Pennsylvania number City town, state province, country. Include license/state ZIP code postal I.D. Length code / of where / stay USCIS 4 appropriate. years ( documentation ) Other Keep a copy Female Middle f Under name Name penalties Issued of delegate, of by: perjury, Austria if applicable I (applicant/delegate/acceptance (type No.: Last XXXXXXXXX print) name agent) Delegate s declare that Exp. relationship I date: have examined 10Parent / 04 this application, / 2008 Court-appointed Entry including date guardian in U.S. 0 Sign your recds. Philadelphia, accompanying documentation statements, to the best of my to knowledge applicant belief, it is Power true, crect, of Attney complete. I. visa (if any), number, expiration Jane PA 19104 date Doe authize 6e Have the IRS you to disclose previously to my received acceptance a U.S. agent tempary returns taxpayer return infmation identification necessary to resolve (TIN) matters employer regarding identification the ign 3 Street address, apartment number, rural route number. Do not use a P.O. box number. numb Here assignment Signature of my IRS individual taxpayer identification number (ITIN), including Date (month any previously / day / year) assigned Phone taxpayer ( identifying ) number.. 11111111 Line Acceptance 06/13/2008 6 Other Middle Infmation: name Last name ress No/Do not know. Skip line 6f. / / Fax ( ) ferent from L.6a. Agent s Country(ies) of Citizenship. Signature Yes. of applicant Complete (if delegate, line 6f. see If instructions) me than one, list Date on (month a sheet / day / year) attach Phone to number City town, Jane state this fm (see instructions). Name province, title (type country. print) Include Smith ZIP code postal Name code of company where appropriate. EIN s, e) n apartment Other number, Enter Use ONLY the rural complete route number. country If / / ( ) 6f Enter: name you TIN in have which a P.O. EIN you box, 9XX-28-XXXX are a see citizen. page 4. Two (2) countries may be listed where dual citizenship instructions) United Kingdom ket Keep a copy f Name of delegate, if applicable (type print) Delegate s relationship Entry Street date in U.S. applies. Parent Court-appointed guardian your F Paperwk 02If / two 14 countries recds. Reduction / 2005 Act Name are listed, Notice, under separate see page which 4. it the was countries issued with Cat. Mary a slash No. 10229L to J. (/). applicant Smith Enter the complete country name(s); do h 4 Date Apt. of birth 1AAA (month / day / year) Country of birth City state province (optional) Fm W-7 (Rev. 1-2006) not abbreviate. Power of 5 state province, country. Include ZIP code postal code where appropriate. AttneyMale rmation loyer identification number 07 /(EIN)? 07 / Signature 6g 19XX Name of college/university Italy company Venice (see instructions) Date (month / day Temple / year) University Phone ( ) Female hia, PA 19104 Acceptance 6a Country(ies) of citizenship City state 6b Feign Philadelphia, tax I.D. number (if any) Pennsylvania 6c Type Length / of U.S. / visa (if any), Fax number, of ( stay ) 4 years expiration date s, er(see apartment instructions). number, Agent s rural route number. Do not use a P.O. box number. Name Under penalties title (type of print) perjury, I (applicant/delegate/acceptance Name of company agent) declare EINthat I have examined this applicatio rmation Use Italy SignONLY XXXXXXXXXX J-1 No. 11111111 06/13/2008 accompanying documentation statements, to the best of my knowledge belief, it is true, crect, 6d Identification document(s) authize submitted the IRS to (see disclose instructions) state province, country. Include ZIP code postal code where to my appropriate. acceptance agent returns return infmation necessary to resolve matters re L.6b. F Here Paperwk Feign Passpt Reduction assignment Act Notice, Driver s of see license/state my page IRS 4. individual I.D. taxpayer identification Cat. USCIS No. 10229L number documentation (ITIN), including any Other previously Fm W-7 assigned (Rev. taxpayer 1-2006) Tax Identification Number. identifyin sity If your Issued country by: Austria of residence Signature No.: has XXXXXXXXX issued of applicant you a tax (if identification delegate, Exp. see date: number, instructions) 10 / enter 04 / 2008 that number Date Entry (month date on line / day U.S. 6b. / year) F 02example, / Phone 14 / 2005 number if nth / day / year) Country of birth City state province (optional) years you 6e are Have a resident you previously of Canada received you a U.S. would tempary enter taxpayer your Canadian identification Social 5 number Insurance Male (TIN) Number. / employer identification number (EIN)? / / ( ) examined 19XXthis application, Italy No/Do including Venice Female not know. Skip line 6f. f, f citizenship is true, crect, Keep 6b Feign a complete. copy tax f I.D. I number (if Name any) of delegate, 6c Type if of applicable U.S. visa (if (type any), number, print) expiration date Delegate s relationship Parent Court-ap ary to resolve matters your recds. regarding Yes. Complete the line 6f. If me than one, list on a sheet attach to this fm to (see applicant instructions). ingdom XXXXXXXXXX J-1 No. 11111111 06/13/2008 ssigned taxpayer identifying number. Power of Attne document(s) submitted 6f Enter: (see TIN instructions) EIN 9XX-28-XXXX Signature Date (month / day / year) Phone ( ) ar) Phone number Acceptance Name under which it was issued Mary J. Smith Driver s L.6c. license/state Type of U.S. I.D. Visa USCIS documentation Other / / Fax ( ) 6g Agent s Name of college/university company (see instructions) stria ABC University ( No.: ) XXXXXXXXX Enter only U.S. nonimmigrant Exp. Name date: visa infmation. 10 title / 04 (type/ 2008 Include print) Entry the date USCIS in U.S. classification, 02 / 14 number / 2005 Name of of the company visa, the expiration EIN Use City ONLY state Philadelphia, PA Length of stay 4 years ously received Parent a U.S. Court-appointed tempary taxpayer guardianidentification number (TIN) employer identification number (EIN)? Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including nt know. Power Skip of line 16 Attney F accompanying 6f. Individual Paperwk Taxpayer documentation Reduction Identification Act Notice, statements, Number see page to 4. the best of my knowledge Cat. No. belief, 10229L it is true, crect, complete. I Fm W- ar) plete Phone line 6f. ( If me authize ) than one, the IRS list to on disclose a sheet to my attach acceptance to this agent fm returns (see instructions). return infmation necessary to resolve matters regarding the e assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. EIN Fax 9XX-28-XXXX ( )

Application f IRS Individual esident alien student, profess, researcher filing a U.S. tax return. ndent/spouse Do not a of P.O. a nonresident box number. alien Taxpayer holding a U.S. Identification visa Number 006) OMB No. 1545-0074 r (see instructions) See instructions. e Treasury Service date in month/day/year fmat. F example, if you have a F-1 visa that is numbered 11111111, has an expiration code ional infmation postal code f af where use f: appropriate. Enter by individuals treaty country who are not U.S. citizens permanent treaty residents. article number date of June 13, 2010, you would enter it as F-1, No.11111111, 06/13/2010. ividual 1a taxpayer First name identification number (ITIN) Middle is f federal name tax purposes only. Last namefor IRS USE ONLY Individuals Marywho checked reason box f (student, Janeprofess researcher) must Doe submit a passpt evidencing a valid ons) City state province (optional) 5 begin: Male visa 1b First issued name by the US Department of State. Middle name Last name if Venice Female bmit this fm f any) 6cMary if you have, are eligible to obtain, Type of U.S. visa (if any), number, expiration Jane a U.S. social security number (SSN). date Smith ITIN does 2 Street not change address, your apartment immigration number, status rural your route right number. to wk If you in the have United a P.O. States box, see page 4. t make you eligible F-1 f No. the 11111111 earned income credit. 06/13/2010 1234 Market Street Apt. 1AAA ress u are Note: Individuals in possession of I-20/I-94 document(s) should attach a copy to their Fm W-7. USCIS submitting City town, documentation Fm state W-7. province, Other Read the country. instructions Include ZIP f code the box postal you code check. where Caution: appropriate. If you check box b, g, you. date: L.6d. must Philadelphia, 10 / Identification file a tax 04 / 2008 Entry Documents. return PA with 19104 Fm W-7 unless you meet one of the exceptions (see instructions). date in U.S. 02 / 14 / 2005 esident alien 3 Street required address, to obtain apartment ITIN to number, claim tax treaty rural benefit route number. Do not use a P.O. box number. ication number Check (TIN) the appropriate employer identification box. If the number other (EIN)? box is checked, then write-in the type of documentation in the space esident provided. alien filing a If U.S. the tax applicant return om presents a valid passpt, then no other documents are necessary to prove identity resident et attach feign alien City (based town, to this status. on days state fm A (see passpt present province, instructions). is the United country. only st-alone States) Include filing ZIP document. a code U.S. tax postal return code where appropriate. If you do not have a passpt, you must use the ons) ndent of documents U.S. Engl citizen/resident listed under alienthe Suppting Enter name Documentation SSN/ITIN of U.S. Table citizen/resident you will alien be required (see instructions) to provide me than one current Date document of birth (month to / day verify / year) your Country identity of birth se of U.S. 4 citizen/resident alien John Doe SSN: feign status. 123-45-6789 City With the state exception province of (optional) children under 5 14 Male years of age h esident n (under alien 07 student, 18 / years 07 profess, / age 19XX if a researcher student), Italy filing at least a U.S. one tax document return Venice you present must contain a recent photograph. Female A birth ndent/spouse Temple certificate 6a Country(ies) of University a must nonresident of be citizenship one alien of the holding documents 6ba Feign U.S. visa used tax I.D. to number prove feign (if any) status 6c Type of identity U.S. visa (if any), f a number, dependent expiration under the dateage a of Length 14. of stay r (see instructions) 4 years n United Kingdom XXXXXXXXXX J-1 No. 11111111 06/13/2008 ent) ional declare infmation 6d Identification that I f have a examined document(s) f: Enter this treaty submitted application, country(see including instructions) treaty article number f my knowledge 1a First belief, it is true, crect, complete. I r return infmation Passpt name necessary to resolve Driver s matters license/state Middle regarding I.D. name the USCIS documentation Last nameother ), including any Issued Mary previously by: Austria assigned taxpayer No.: XXXXXXXXX identifying number. Jane Exp. date: 10 / 04 / 2010Doe ons) Entry date in U.S. 02 / 14 / 2009 1b First name Middle name Last name if Date 6e (month Have / day you / previously year) Phone received number a U.S. tempary taxpayer identification number (TIN) employer identification number (EIN)? REMINDER: Mary No/Do If not you know. are submitting / / ( Skip ) line 6f. multiple Jane documents use only the infmation Smith from one of those documents to 2 Street Yes. address, complete Line Complete apartment 6d. Enter line the 6f. number, infmation If me than rural one, route f the list second number. a sheet If document you attach have a on to P.O. a separate this box, fm (see page sheet instructions). 4. of paper attach to Fm Delegate s relationship Parent Court-appointed guardian to applicant W-7/W-7(SP). 6f Enter: 1234 TIN Market EIN Street 9XX-28-XXXX Apt. 1AAA ress City Name under town, which state Power it was province, issued of Attney country. Include ZIP code postal code where appropriate. Mary J. Smith Date Enter (month the / day name / year) of the Phone State ( Country ) other issuer, the identification number (if any) appearing on the document(s), the 6g expiration Name Philadelphia, of college/university PA date, the date 19104 company on which (see you instructions) entered the United Temple States University f the purpose f which you are requesting 3 / Street City / address, state apartment Philadelphia, Fax ( number, ) rural route number. Do not ITIN. The entry date in U.S. must contain Pennsylvania the complete date on Length use a P.O. which you of stay box number. entered 4 years the United States (if applicable). Name of company EIN The Under date penalties should of be perjury, entered I in (applicant/delegate/acceptance month/day/year fmat. (i.e. agent) February declare 14, that 2009 I have would examined be entered this application, as 02/14/2009). includingif you om have accompanying City not entered town, documentation state the U.S. province, enter N/A statements, on country. this line. to Include the You best may ZIP of code subsequently my knowledge postal code be requested belief, where it appropriate. is to true, provide crect, a certified complete. translation I authize the IRS to disclose to my acceptance agent returns return infmation necessary to resolve matters regarding the ons) o. 10229L of assignment feign Engl language of my IRS individual documents. taxpayer Fm W-7 identification (Rev. 1-2006) number (ITIN), including any previously assigned taxpayer identifying number. 4 Date of birth (month / day / year) Country of birth City state province (optional) 5 Male L.6e/6f. Signature Previous of applicant Tempary (if delegate, TIN EIN. see instructions) Date (month / day / year) Phone number n 07 / 07 / 19XX Italy Venice Female If 6ayou Country(ies) were ever of issued citizenship a Tempary 6b Feign Identification tax I.D. number Number (if any) (TIN 6c / ITIN) Type / of an U.S. Employer visa (if ( any), Identification ) number, expiration Number date (EIN) from f Name IRS, check of delegate, the Yes if applicable box, (type enter print) the number on line Delegate s 6f, along relationship with the name under which it was issued. If n United Kingdom XXXXXXXXXX J-1 No. 11111111 Parent Court-appointed 06/13/2008 guardian. me 6d Identification than one tempary document(s) number submitted was issued (see instructions) a tempary to number applicant an EIN, attach a separate continuation sheet Power of Attney listing all of the previous numbers issued to you. If you never had a tempary TIN an EIN, you do not know your Signature Passpt Date (month / day / year) Phone ( ) ce tempary Driver s license/state I.D. USCIS documentation Other TIN EIN, check the No/Do not know box. Issued by: Austria No.: XXXXXXXXX Exp. date: 10/ / 04 / / 2008 Entry Fax date ( in U.S. ) 02 / 14 / 2005 6e Have Name you previously title (type received print) a U.S. tempary taxpayer identification Name number of company (TIN) employer EIN identification number (EIN)? Y No/Do not know. Skip line 6f. rk Reduction Act Yes. Notice, Complete see line page 6f. 4. If me than one, list on Cat. a sheet No. 10229L attach to this fm (see instructions). Fm W-7 (Rev. 1-2006) 6f Enter: TIN EIN 9XX-28-XXXX Name under which it was issued Mary J. Smith A tempary TIN is a nine-digit number issued by the IRS to Temple persons who University file a return make a payment without providing a taxpayer identifying number. You would have been issued this number if you filed a U.S. Federal income tax return did not have a Social Security Number. This tempary TIN will appear on any crespondence the IRS sent you concerning that return. 6g Name of college/university company (see instructions) City state Philadelphia, Pennsylvania Length of stay 4 years Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including accompanying documentation statements, to the best of my knowledge belief, it is true, crect, complete. I authize the IRS to disclose to my acceptance agent returns return infmation necessary to resolve matters regarding the assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number / / Individual Taxpayer ( ) Identification Number 17 f Name of delegate, if applicable (type print) Delegate s relationship Parent Court-appointed guardian. to applicant Power of Attney

ress ferent from e) instructions) h rmation er rmation Befe City you town, begin: state province, country. Include ZIP code postal code where appropriate. Do An EIN United not submit is a nine-digit Kingdom this fm if you have, are eligible to obtain, a U.S. social security number (SSN). number (f example, 12-XXXXXXX) assigned by the IRS to businesses. 4Getting Date of an birth ITIN (month does / day not / year) change Country your immigration of birth status City your right state to wk province the (optional) United States 5 Male does not make you eligible f the earned income credit. L.6g. 07Name / 07 of college/university/ / 19XX Italy company (must be completed Venice only if reason box f is checked). Female If 6ayou Country(ies) checked reason of citizenship box f, you 6bmust Feign provide tax I.D. the number name (if of any) the educational 6c Type of institution U.S. visa (if any), the number, city expiration state in date Reason you are submitting Fm W-7. Read the instructions f the box you check. Caution: which If you chec c, it is d, located. Italy e, g, You you must must also file indicate a tax your XXXXXXXXXX return length with of stay. Fm W-7 unless J-1 you No. meet 11111111 one of the 06/13/2008 exceptions (see inst If 6d ayou Identification are temparily document(s) in the United submitted States (see f instructions) Nonresident alien required to obtain ITIN to business claim tax purposes, treaty benefit you must provide the name of the company with whom b Nonresident you Passpt are conducting alien filing Driver s your a U.S. business license/state tax return I.D. the city state USCIS in which documentation it is located. Also Other enter your length of stay in cthe Issued U.S. U.S. by: resident Austria alien (based No.: XXXXXXXXX on days present in the Exp. United date: States) 10 / filing 04 a / 2008 U.S. tax Entry return date in U.S. 02 / 14 / 2005 Reason 6e d Have Dependent box you f: previously of U.S. received citizen/resident a U.S. tempary alien taxpayer Enter identification name number SSN/ITIN (TIN) of U.S. employer citizen/resident identification alien number (see(ein)? instructions) e Spouse No/Do of not U.S. know. citizen/resident Skip line 6f. alien John Doe SSN: 123-45-6789 f Nonresident Yes. Complete alien line student, 6f. If me profess, than one, researcher list on a sheet filing a U.S. attach tax return to this fm (see instructions). 6f g Enter: Dependent/spouse TIN EIN of 9XX-28-XXXX a nonresident alien holding a U.S. visa Line 6g h Name Other under (see which instructions) it was issued Mary J. Smith 6g Name Additional of college/university infmation f acompany f: Enter (see treaty instructions) country ABC University treaty article number City state 1a First name Middle Length name of stay Last name Name Philadelphia, PA 4 years Mary Jane Doe (see Under instructions) penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including n accompanying documentation 1b First name statements, to the best of my Middle knowledge name belief, it is true, crect, Last complete. name I Name SIGNATURE authize at birth the ifirs to disclose to my acceptance agent returns return infmation necessary to resolve matters regarding the e different assignment of my IRS individual Mary taxpayer identification number (ITIN), including Jane any previously assigned taxpayer identifying Smith number. Who can sign the Fm 2 Street W-7/W-7(SP) address, apartment if the applicant number, rural by route a certified number. English If you translation. have a P.O. The box, POA see must page 4. clearly Applicant s Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number is a dependent under 1234 18 years Market of age? Street Apt. state 1AAA the purpose f which it is intended under the tax mailing address City town, state province, country. Include / ZIP / code postal ( ) If the applicant is under 18 years of age the applicant, matters section. Refer to the code IRS web where site appropriate. at www.irs.gov a copy f their Name parent of delegate, court appointed if Philadelphia, applicable guardian (type can print) PA sign 19104 if the Delegate s f additional relationship infmation Parent on Power Court-appointed of Attney. guardian recds. Feign 3 Street address, apartment number, rural to applicant child can not. The individual (if other than the applicant) route number. Do not use Power a P.O. of Attney box number. address Who can sign the Fm W-7/W-7(SP) if the applicant cannot sign their own name? eptance must Signature type print his her name in the space provided Date (month / day / year) Phone ( ) (if different from City town, state province, country. Include ZIP code postal Fax code ( where ) appropriate. nt s above) check the appropriate box that indicates their / / (see instructions) Name title (type ONLY Engl print) Name If an applicant of company cannot sign EIN their name, then they must relationship to the applicant. If the individual is signing Birth 4 Date of birth (month / day / year) Country of sign birththeir mark, f City example state an "X" province a thumbprint, (optional) in as a court-appointed guardian, a copy of the courtappointment Act Notice, papers see showing 07 page / 4. 07 the legal / 19XX guardianship Cat. ItalyNo. 10229L Venice Fm W-7 (Rev. 1-2006) Fema 5 Male aperwk Reduction infmation the presence of a witness. The witness signature is also 6a Country(ies) of citizenship 6b Feign required tax I.D. number must (if any) be identified 6c Type as of U.S. a witness. visa (if any), number, expir Other must be attached. infmation Adults other than a parent United court Kingdom appointed guardian XXXXXXXXXX J-1 No. 11111111 06/13 6d Identification document(s) submitted (see MAILING instructions) can sign the Fm W-7, only if a Fm 2848, Power THE APPLICATION of Attney Declaration Passpt of Representative, Driver s license/state has I.D. USCIS documentation Other Where should I mail my application? Issued by: Austria No.: XXXXXXXXX Exp. date: 10 / 04 / 2008 Entry date in U.S. 02 / 1 been signed by a parent court-appointed guardian Mail your Fm W-7/W-7(SP) to the following address: authizing the individual to sign f the applicant. No/Do not know. Skip line 6f. Internal Revenue Service Who can sign the Fm W-7/W-7(SP) Yes. Complete if line the 6f. applicant If me than one, list on a sheet ITIN Operations attach to this fm (see instructions). is a dependent 186f years Enter: of age TIN EIN older? 9XX-28-XXXX P.O. Box 149342 If the applicant is 18 years Name of under age which older, it was the applicant issued Mary J. Smith Austin, TX 78714-9342 can sign appoint their parent, court appointed If you are using a Temple private delivery University service need to guardian other individual to sign. The individual (if other than the applicant) must type print his her Sign name in the space provided, check the appropriate box Here that indicates their relationship to the applicant, attach Fm 2848 (Power of Attney Declaration of Mail Stop 6090-AUSC Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number Representative) signed by the applicant. 3651 S. Interregional, HWY 35 Austin, TX / 78741-0000 / ( ) Note: All Powers of Attney (POAs) submitted to the Keep IRS must a copy be f in English. Name Any POAs of delegate, received if applicable in a feign (type print) Delegate s relationship Parent your recds. to applicant language will be considered invalid unless accompanied Signature Date (month / day / year) Phone ( ) Acceptance / / Fax ( ) Agent s 18 Individual Taxpayer Identification Name title Number (type print) Name of company EIN Use ONLY 6e Have you previously received a U.S. tempary taxpayer identification number (TIN) employer identification number (EIN 6g Name of college/university company (see instructions) City state Philadelphia, Pennsylvania provide a street address, Length send of your stay fm 4 years W-7 package to: Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, in accompanying documentation statements, to the best of Internal my knowledge Revenue Service belief, it is true, crect, comp authize the IRS to disclose to my acceptance agent returns return infmation necessary to resolve matters regardi assignment of my IRS individual taxpayer identification number (ITIN), ITIN including Operations any previously assigned taxpayer identifying num Court-appoint Power of Attney

ADDITIONAL INFORMATION Where can I go to get help with my ITIN application? You may call the IRS toll-free number at 1-800-829-1040 (inside of the United States) f infmation about where to go to get help in completing your Fm W-7/ W-7(SP) U.S. Federal income tax return. International applicants may call 1-267-941-1000 (not a toll-free number) f assistance. (This number is not available f residents of the U.S.) You may visit make an appointment to visit designated* IRS Taxpayer Assistance Center (TAC), where IRS personnel are available to: Assist taxpayers in the preparation of the Fm W-7/W-7(SP); Answer questions about Fm W-7/W-7(SP); Review / validate your passpt National ID documents ; Help you respond to an IRS notice regarding your application f an ITIN; Fward your Fm W-7/W-7(SP), accompanying U.S. Federal income tax return if appropriate (see Exceptions ) to the Austin Service Center. * To find a list of local IRS TACs, proceed to the IRS website at www.irs.gov. Reminder: If you are planning to use the services of an overseas IRS TAC office, make sure to call check their web site first to determine their office hours. You may also use the services of an IRS-authized Acceptance Agent. Where can I obtain additional infmation to help me with my ITIN application? F details on resident nonresident alien status the tests f residency (including the substantial presence test), see Publication 519. F details on individuals who can be claimed as dependents on obtaining a SSN f a dependent, see Publication 501 Publication 519. These publications are available free from the IRS. To der the publications: Call 1-800-829-3676 within the continental United States only. Bulk quantities may also be dered through this number. Request a copy by mail by writing to: IRS National Distribution Center 1201 N. Mitsubishi Motway Bloomington, IL 61705-6613 Visit your nearest IRS TAC (Taxpayer Assistance Center) Retrieve a copy from the IRS web site at www.irs. gov. Where can I call to get help with my Fm W-7/W-7(SP) application? If after reading the Fm W-7/W-7(SP) instructions our free publications, you are still not sure how to complete your application have additional questions, you may call IRS f assistance at any of the telephone numbers listed below. Inside the United States at 1-800-829-1040. Assistance provided to callers from Alaska Hawaii will be based on the hours of operation in the Pacific Time zone. Outside the United States only, you may call 1-267-941-1000 (not a toll free number), any of the overseas offices listed in the beginning of this publication. FREQUENTLY ASKED QUESTIONS AND ANSWERS What are the documentation requirements when applying f an ITIN? The applicant will need to submit documentation that is current (has not expired), that proves both identity feign status (i.e. contains name, address, photograph suppts the feign status claim.) F the definition of current f ITIN purposes, see Documentation. A passpt is the only document that can st-alone provide all of the infmation required. In all other circumstances the applicant will need to provide at least two separate documents in der to validate identity feign status (one being a civil birth certificate f a dependent under 14 years of age (18 if a student)). With the exception of children under 14 years of age (under 18 years of age if a student), at least one must include a recent photograph. Individual Taxpayer Identification Number 19

Does the National Identity card include the Mexican Matricula card as acceptable identification f applying f an ITIN? The Matricula card is an acceptable fm of identification when applying f an ITIN. Can I send in a photocopy of my documentation? You may only send in photocopies of iginal documentation that has been certified by the issuing agency. What are the rules of the Earned Income Tax Credit (EITC) as they relate to an ITIN? A taxpayer using an ITIN is not eligible f EITC. To claim the EITC the claimant must file a return as a citizen legal resident of the United States on Fm 1040. In addition, the claimant, spouse qualifying child(ren) listed on the return must have valid wk related Social Security Numbers. If the claimant is married, he she must file a return using the Married Filing Joint status (f the exception to this rule, see Publication 501, Marital Status Married Persons Living Apart ). What are the rules f the Child Tax Credit/Additional Child Tax Credit (CTC) as they relate to an ITIN? Although your child may be able to obtain an ITIN f purposes of being claimed as a dependent on your U.S. Federal income tax return, your child must be a U.S. citizen, U.S. national U.S. resident to be considered a qualifying child f purposes of the Child Tax Credit. Refer to IRS Publication 972 (Child Tax Credit) f additional infmation. Can an ITIN be used to file a delinquent amended return f pri years? An ITIN can be used f any valid, delinquent amended tax returns (income, estate, gift refund claim). Furnishing an ITIN on a return does not eliminate your need to satisfy the eligibility stards f claiming specific exemptions, credits, etc. If the U.S. Federal income tax return you attach to Fm W-7 is filed after the return s due date, you may owe interest / penalties. You should file your current year tax return by the prescribed due date. Are ITINs valid f dependents if I file a delinquent U.S. Federal income tax return? ITINs will be accepted f dependents on current delinquent returns. Dependents can be claimed only when the dependency tests are met. 20 Individual Taxpayer Identification Number What steps do I have to take when I have an ITIN become eligible f a Social Security Number? Make proper application f a SSN upon receipt advise the IRS in writing of your new SSN. Your crespondence should be sent to the address listed f filing your U.S. Federal income tax return. The new SSN will become the primary number must be used f all future filing purposes. The IRS will void the ITIN. All pri tax infmation under the ITIN will be associated with the new SSN. What do I do if I think I once had a SSN, but I m not sure? Check with the SSA befe applying f an ITIN. The SSA website is located at http://www.socialsecurity.gov. What documentation will I need to advise the IRS that the Social Security Administration will not provide me with a SSN? If you are eligible to obtain a SSN, the IRS will not issue you an ITIN unless you can document that the SSA denied your request f a SSN. Suppting documentation (such as a letter statement) from the SSA substantiating the denial must be attached to your application. If you are a student on an F-1, J-1 M-1 visa who will not be wking while studying in the U.S., you will no longer have to apply f a SSN first. You will be permitted to provide a letter from your Designated School Official (DSO) Responsible Officer (RO), stating that you will not be securing employment in the U.S. receiving any type of income from personal services. Additionally, you will be permitted to provide a letter from your Authized School Official if you have been invited to the United States f a specific presentation will be receiving an honaria payment. What do I do if I think I once had an IRS tempary number? If you had a tempary Taxpayer Identification Number (TIN), but are unsure cannot recall the number, indicate on Fm W-7/W-7(SP) that you might have previously had such a number(s) the name under which you think the number was issued. IRS will perfm research to locate your number as part of the processing of your W-7/W-7(SP). What do I do if my name has changed since I received my ITIN? If the change only affects your legal name, you will only need to request a name change by sending a letter directly to the address listed f filing your U.S. Federal income tax return. Include an explanation of

the circumstances leading to the change (marriage, divce, etc.) submit documentation to suppt your request. Examples include: A copy of a marriage license. A copy of a divce certificate. An official court related document validating the name change. What do I do if my address has changed since I received my ITIN? If you change your street address mailing address, you should complete a Fm 8822 (Change of Address) send it directly to the IRS address in that fm s instructions. Will the IRS issue ITINs to individuals that are experiencing delays in securing a SSN? The IRS will not issue ITINs in such situations. If a person is entitled to a Social Security Number, then they are not eligible f an ITIN. Individual Taxpayer Identification Number 21

SUPPORTING DOCUMENTATION TABLE EXHIBITS An X in the Feign Status / Identity column, indicates that the suppting documentation satisfies that categy. A passpt is the only st-alone document that will prove both identity feign status (i.e. if a passpt is submitted, then the applicant does not need to submit any other suppting documentation). If a passpt is not submitted then a combination of at least two other current documents displaying the applicant s name photograph, suppting their claim of identity feign status must be provided. With the exception of children under 14 years of age (under 18 years of age if a student), at least one document submitted must contain a recent photograph. Type of Suppting Documentation Feign Status Identity PASSPORT (the only st-alone document) X X United States Citizenship Immigration Services (USCIS) Photo X X Identification Visa issued by the US Department of State. X X United States Driver s License United States Military identification Card Feign Driver s License X X X Feign Military Identification Card X X National Identification Card (must be current, contain name, X X photograph, address, date of birth expiration date) United States State Identification Card X Feign Voter s Registration Card X X Civil Birth Certificate X * X Medical Recds (valid f dependents only - under 6 years of X * X age) School Recds (valid f dependents only - under 14 years of X * X age (under 18 years of age if a student.)) * May be used to establish feign status only if documents are feign. 22 Individual Taxpayer Identification Number

Exceptions to the Tax Return Filing Requirement Chart EXCEPTION #1 Third Party Withholding on Passive Income Infmation repting withholding requirements apply to third parties (frequently banks other financial institutions) who will request an ITIN to enable them to file infmation repts that are required by law. Fm 8805, Feign Partner s Infmation Statement of Section 1446 Withholding Tax; Fm 1042-S, Feign Person s United States Source Income Subject to Withholding from Distributions from Pensions, Dividends, Annuities, Interest, Retirement, Profit- Sharing Plans, IRA, Insurance Contracts, etc.; Fm 1099-INT, Interest Income Schedule K-1, Partner s share of income, Credits, Deductions, etc. NOTE: Federal Tax Withholding / IRS Infmation Repting must take place within the current tax year. Third Party Withholding on Passive Income Persons who are eligible to Claim Exception 1 include: 1(a) Individuals who are partners of a U.S. feign partnership that invests in the U.S. who own assets that generate income subject to IRS infmation repting / Federal tax withholding requirements; 1(b) Individuals who have opened an interest bearing bank deposit account that generates income which is effectively connected with their U.S. trade business is subject to IRS infmation repting / Federal tax withholding; 1(c) Individuals who are resident aliens f tax purposes have opened up an interest bearing bank deposit account that generates income subject to IRS infmation repting / withholding of Federal income tax; 1(d) Individuals who are receiving distributions during the current year of income such as pensions, annuities,rental income, royalties, dividends, etc., are required to provide an ITIN to the withholding agent (i.e. investment company, insurance company, financial institution, etc.) f the purposes of tax withholding / repting requirements. Documentation to be submitted by individuals who are eligible to claim Exception 1: 1(a) To suppt Exception 1(a), submit a copy of the ption of the partnership LLC Agreement; displaying the partnership s EIN (Employer Identification Number) showing that the applicant is a partner in a partnership that is conducting business in the United States. 1(b) To suppt Exception 1(b), submit a signed letter from the Bank on their official letterhead, displaying your name stating that you have opened a business account which is subject to IRS infmation repting / federal tax withholding on the interest generated during the current tax year. 1(c) To suppt Exception 1(c), submit a signed letter from the Bank on their official letterhead, displaying your name stating that you have opened an individual deposit account which is subject to IRS infmation repting / federal tax withholding on the interest generated during the current tax year. 1(d) To suppt Exception 1(d), submit documentation in the fm of a signed letter document from the withholding agent, on official letterhead, showing the individual s name evidencing that an ITIN is required to make distributions to the individual during the current tax year, which are subject to Federal tax withholding / IRS repting requirements. Self-generated income statements will only be accepted with a copy of the contract a letter with a post-marked envelope addressed from the withholding agent. Individual Taxpayer Identification Number 23

Exception #2 Wages, Salary, Compensation Honaria payments with Tax Treaty Benefits Claimed; Scholarships, Fellowships Grants with Tax Treaty Benefits Claimed; Scholarships, Fellowships Grants No Tax Treaty Benefits Claimed; Gambling Winnings with Tax Treaty Benefits Claimed. Infmation Repts f which the ITIN is being requested. Infmation repts include but are not limited to: Fm 1042-S, Feign Person s United States Source Income Subject to Withholding NOTE: Federal Tax Withholding / IRS Infmation Repting must take place within the current tax year. 2a. Wages, Salary, Compensation Honaria* payments Claiming the Benefits of a Tax Treaty Persons who are eligible to Claim Exception 2(a) include: Individuals claiming the benefits of a tax treaty who are either exempt subject to a reduced rate of withholding of tax on their wages, salary, compensation honaria payments, Who will be submitting Fm 8233 to the payer of the income. Documentation to be submitted by individuals who are eligible to claim Exception 2(a). A letter of employment from the payer of the income, A copy of the employment contract, A letter requesting your presence f a speaking engagement, etc. along with: Infmation on the Fm W-7/W-7(SP) application that the person is entitled to claim the benefits of a tax treaty, A copy of the completed withholding agent s ption of Fm 8233 attached to the Fm W-7/W-7(SP). * Individuals present in the U.S. who are receiving honaria payments, do not have to obtain a letter of denial from the SSA. A letter from the Authized School Official stating the purpose of the visit that the individual will be receiving payment in the fm of an honaria will suffice. 2b. Scholarships, Fellowships Grants. Claiming the Benefits of a Tax Treaty Persons who are eligible to Claim Exception 2(b) include: Individuals claiming the benefits of a tax treaty who are either exempt from subject to a reduced rate of tax on their income from scholarships, fellowships, grants (i.e. feign students, scholars, professs, researchers, any other individual) Who will be submitting Fm W-8BEN to the withholding agent. Documentation to be submitted by individuals who are eligible to claim Exception 2(b). A letter official notification from the Educational Institution (i.e. College University) awarding the noncompensaty scholarship, fellowship, grant, A copy of a contract with a College, University Educational Institution, along with: A copy of your passpt showing a valid Visa issued by the US Department of State. Evidence (infmation) displayed on the Fm W-7/W-7(SP) application that the person is entitled to claim the benefits of a tax treaty, A copy of the W-8BEN that was submitted to the withholding agent, attached to the Fm W-7/W-7(SP); 24 Individual Taxpayer Identification Number

Exception #2 Wages, Salary, Compensation Honaria payments with Tax Treaty Benefits Claimed; Scholarships, Fellowships Grants with Tax Treaty Benefits Claimed; Scholarships, Fellowships Grants No Tax Treaty Benefits Claimed; Gambling Winnings with Tax Treaty Benefits Claimed. (continued) NOTE: Federal Tax Withholding / IRS Infmation Repting must take place within the current tax year. 2b. Scholarships, Fellowships Grants. (continued) Claiming the Benefits of a Tax Treaty 2(b) Scholarships, Fellowships Grants from Student Exchange Visit Program (SEVP) approved colleges/universities/ institutions The Student Exchange Visit Program (SEVP) approved institutions f non-resident alien students exchange visits, their spouses dependents classified under section 101(a)(15)(F), (M) (J) of the Immigration Nationality Act {8 U.S.C. 1101(a)(15)(F), (M) (J)} A certification letter is required f each Fm W-7 application: primary, associated secondary (spouse) dependent(s). Persons who are eligible to Claim Exception 2(b) include: Claiming tax treaty benefits, exempt subject to reduced rate of tax And Who wiil be submitting Fm W-8 BEN to the withholding agent. Documentation to be submitted by individuals who are eligible to claim Exception 2(b). 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 M-1 visa who will not be wking while studying the U.S., will not have to apply f a SSN. They will be permitted to provide a letter from their Designated School Official (DSO) Responsible Officer (RO), stating that they will not be securing employment in the U.S. receiving any type of income from personal services. This applies whether a U.S. Federal income tax return is attached to Fm W-7 Exception 2 is being claimed. Certification letter f suppting identification documents. The certification letter must: Be on iginal, official college, university institution letterhead with a verifiable address Provide applicant s full name Student Exchange Visit s Infmation Include the Infmation System (SEVIS) number Certify the applicant s registration in the SEVIS program Certify that the student presented an unexpired passpt, visa other identification documents f review List the identification documents provided to verify identity feign status Be signed dated by a SEVIS official, Principal Designated School Official (PDSO), Designated School Official (DSO), Responsible Officer (RO) Alternate Responsible Officer (ARO) of a certified school exchange program with a verifiable contact telephone number You must also: Attach copies of documents used to verify the applicant s identity feign status from the approved list of documents as presented in the Fm W-7 instructions (passpt must include copy of valid visa issued by U.S. Department of State) Individual Taxpayer Identification Number 25

Exception #2 Wages, Salary, Compensation Honaria payments with Tax Treaty Benefits Claimed; Scholarships, Fellowships Grants with Tax Treaty Benefits Claimed; Scholarships, Fellowships Grants No Tax Treaty Benefits Claimed; Gambling Winnings with Tax Treaty Benefits Claimed. (continued) NOTE: Federal Tax Withholding / IRS Infmation Repting must take place within the current tax year. Attach a copy of DS-2019, Certificate of Eligibility f Exchange Visit Status (J-1 status) / copy of the I-20, Certificate of Eligibility f Non-Immigrant Student Status Include the treaty country article number that suppts the claim to a tax treaty benefit on Fm W-7 Include a letter from DSO RO stating that the applicant will not be securing employment in the U.S. receiving any type of income from personal services Note: Students on F-1, J-1 M-1 visa will not have to apply f a SSN. They are permitted to provide a letter from their DSO RO stating that they will not be securing employment in the U.S. 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. The letter from the DSO may also include SSA denial honaria infmation. 2c. Scholarships, Fellowships Grants. No Tax Treaty Benefits Persons who are eligible to Claim Exception 2(c) include: Individuals receiving noncompensaty income from scholarships, fellowships, grants (i.e. feign students, scholars, professs, researchers, any other individual) that is subject to IRS infmation repting / tax withholding requirements during the current year. Documentation must be submitted by individuals who are eligible to claim Exception 2(c) A letter official notification from the Educational Institution (i.e. College University) awarding the non-compensaty scholarship, fellowship, grant A copy of a contract with a College, University Educational institution, along with: A copy of your passpt showing a valid visa issued by the US Department of State. A letter from their Designated School Official (DSO) Responsible Officer (RO) stating that the individual is receiving non-compensaty income from scholarships, fellowships, grants, that is subject to IRS infmation repting / tax withholding requirements:* * This letter must be attached to Fm W-7, your application f an ITIN will be denied. A letter from the Social Security Administration (SSA) stating that the individual is ineligible to receive a Social Security Number. 26 Individual Taxpayer Identification Number

Exception #2 Wages, Salary, Compensation Honaria payments with Tax Treaty Benefits Claimed; Scholarships, Fellowships Grants with Tax Treaty Benefits Claimed; Scholarships, Fellowships Grants No Tax Treaty Benefits Claimed; Gambling Winnings with Tax Treaty Benefits Claimed. (continued) NOTE: Federal Tax Withholding / IRS Infmation Repting must take place within the current tax year. Note: Students on a F-1, J-1 M-1 visa who will not be wking while studying the U.S., will not have to apply f a SSN. They will be permitted to provide a letter from their Designated School Official (DSO), Responsible Officer (RO), stating that they will not be securing employment in the U.S. receiving any type of income from personal services. This applies whether a U.S. Federal income tax return is attached to Fm W-7 Exception 2 is being claimed. 2d. Gambling Income Claiming the Benefits of a Tax Treaty Persons who are eligible to Claim Exception 2(d) include: Nonresident Aliens visiting the U.S. who have gambling winnings; Who are claiming the benefits of U.S. Tax Treaty f an exempt reduced rate of Federal tax withholding on that income; 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 f an ITIN under Exception 2(d). Note: If you do not secure the services of a gaming official, you may still file a Fm 1040NR at the end of the tax year with a Fm W-7/W-7(SP), attaching a copy of the Fm 1042-S displaying the amount of tax withheld. Your 1040NR return should also display the tax treaty article number country under which you are claiming the treaty benefits. Exception #3 Third Party Repting of Mtgage Interest Infmation repting / withholding requirements apply to third parties (frequently banks other financial institutions) who will request an ITIN to enable them to file infmation repts that are required by law. Fm 1098, Mtgage Interest Statement. NOTE: Federal Tax Withholding / IRS Infmation Repting must take place within the current tax year. Exception 3 Third Party Repting of Mtgage Interest Documentation to be submitted by individuals who are eligible to claim Exception 3 includes: Individuals who show evidence of a home mtgage loan. This would include a copy of the contract of sale similar documentation, showing evidence of a home mtgage loan on real property located in the United States. Individual Taxpayer Identification Number 27

Exception #4 Third Party Withholding Disposition By a Feign Person of United States Real Property Interest Infmation repting withholding requirements apply to third parties (frequently banks other financial institutions) who will request an ITIN to enable them to file infmation repts that are required by law. Fm 8288, U.S. Withholding Tax Return f Dispositions by Feign Persons of U.S. Real Property Interests, Fm 8288A, Statement of Withholding on Dispositions by Feign Persons of U.S. Real Property Interests. Fm 8288B, Application f Withholding Certificate f Dispositions by Feign Persons of U.S. Real Property Interests. NOTE: Federal Tax Withholding / IRS Infmation Repting must take place within the current tax year. Exception 4 Third Party Withholding Disposition By a Feign Person of United States Real Property Interest. A withholding obligation is generally imposed on a buyer other transferee (withholding agent) when a United States real property interest is acquired from a feign person. In some instances the feign person may apply f a withholding certificate to reduce eliminate withholding on the disposition of real property. Documentation to be submitted by individuals who are eligible to claim Exception 4 includes: A completed Fm 8288-B a copy of the contract of the sale. F the seller of the property, copies of Fms 8288 8288-A submitted by the buyer should be attached to the Fm W-7/W-7(SP). Exception #5 Filing Under TD-9363 with Registration Fm 13350 NOTE: Federal Tax Withholding / IRS Infmation Repting must take place within the current tax year. Repting Obligations under Treasury Decision 9363 Persons who are eligible to Claim Exception 2(d) include: Individuals who are required by law to comply with Treasury Decision 9363 (TD-9363) who must obtain an ITIN to meet this requirement. Documentation to be submitted by individuals who are eligible to claim Exception 5 includes: Fm W-7 Fm 13350 along with A letter from the employer on cpate letterhead stating that the individual has been designated to comply with IRS repting. 28 Individual Taxpayer Identification Number

Department of the Treasury Internal Revenue Service Examples of Completed Fm W-7s f Exceptions Exception 1 Third Party Withholding on Passive Income Getting an ITIN does not change your immigration status your right to wk in the United States An Interest does not in make a U.S. you eligible Partnership f the earned No Tax income Treaty credit. Benefits Reason you are submitting Fm W-7. Read the instructions f the box you check. Caution: If you check box b, c, d, e, g, you must file a tax return with Fm W-7 unless you meet one of the exceptions (see instructions). a See instructions. F use by individuals who are not U.S. citizens permanent residents. An IRS individual taxpayer identification number (ITIN) is f federal tax purposes only. Befe you begin: Do not submit this fm if you have, are eligible to obtain, a U.S. social security number (SSN). Nonresident alien required to obtain ITIN to claim tax treaty benefit Application f IRS Individual FOR IRS USE ONLY b Nonresident alien filing a U.S. tax return Fm c W-7 U.S. resident alien (based on days present in the United States) filing a U.S. tax return Taxpayer Identification Number (Rev. d January Dependent 2006) OMB No. 1545-0074 of U.S. citizen/resident alien Enter name See SSN/ITIN instructions. of U.S. citizen/resident alien (see instructions) Department of the Treasury Internal e Revenue Spouse Service of U.S. citizen/resident F alien use by individuals who are not U.S. citizens permanent residents. f Nonresident alien student, profess, researcher filing a U.S. tax return claiming an exception An IRS individual taxpayer identification number (ITIN) is f federal tax purposes only. FOR IRS USE ONLY g Dependent/spouse of a nonresident alien holding a U.S. visa Befe h Other you (see begin: instructions) Exception 1(a) A Partnership Interest Additional infmation f a f: Enter treaty country treaty article number Do not submit this fm if you have, are eligible to obtain, a U.S. social security number (SSN). 1a First name Middle name Last name Name Getting an ITIN does not change your immigration status your right to wk in the United States Pension (see does instructions) Income not make you No Mary eligible Tax Treaty f the Benefits earned income credit. Jane Doe 1b First name Middle name Last name Reason Name at birth you if are submitting Fm W-7. Read the instructions f the box you check. Caution: If you check box b, different Mary Jane Smith c, d, e, g, you 2must Street file address, a tax apartment return with number, Fm rural W-7 route unless number. you If you meet have one a P.O. of box, the see exceptions page 4. (see instructions). Applicant s a Nonresident alien required to obtain ITIN to claim tax treaty benefit 1234 Market Street Apt. 1AAA mailing b Nonresident address alien City filing a town, U.S. tax state return province, Application country. f Include IRS Individual ZIP code postal code where appropriate. Fm c W-7 U.S. resident alien (based on days present in the United States) filing a U.S. tax return Philadelphia, Taxpayer PA 19104 Identification Number (Rev. d January Dependent 2006) OMB No. 1545-0074 of Feign 3U.S. Street citizen/resident address, apartment alien number, Enter name rural See route SSN/ITIN instructions. number. of U.S. Do citizen/resident not use a P.O. alien box number. (see instructions) Department of the Treasury address Internal e Revenue Spouse Service of U.S. citizen/resident F alien use by individuals who are not U.S. citizens permanent residents. (if fdifferent Nonresident from alien City student, town, profess, state province, researcher filing country. a U.S. Include tax return ZIP code claiming postal an exception code where appropriate. above) An IRS individual taxpayer identification number (ITIN) is f federal tax purposes only. FOR IRS USE ONLY (see g instructions) Dependent/spouse of a nonresident alien holding a U.S. visa Engl Birth Befe h Other you (see begin: instructions) 4 Date of birth (month Exception / day / year) 1(d) Country Pension of birth Income City state province (optional) 5 Additional infmation f a f: Enter treaty country treaty article number Male infmation Do not submit this fm if 07 / you have, 07 / are eligible to obtain, a U.S. social security number (SSN). 19XX Italy Venice Female 1a First name Middle name Last name Name Getting an ITIN does 6a Country(ies) not change of your citizenship immigration 6b status Feign your tax I.D. right number to wk (if any) in the 6cUnited Type of States U.S. visa (if any), number, expiration date Pension (see Other instructions) does Income not make you With Mary eligible Tax f Treaty the earned Benefits income credit. Jane Doe infmation 1b First United name Kingdom XXXXXXXXXX Middle name J-1 No. Last 11111111 name 06/13/2008 Name Reason at birth you if are 6d submitting Identification Fm document(s) W-7. submitted Read the (see instructions) f the box you check. Caution: If you check box b, different Mary Jane Smith c, d, e, g, you must Street Passpt file address, a tax apartment return Driver s with number, license/state Fm rural W-7 route I.D. unless number. you If you USCIS meet have documentation one a P.O. of box, the see exceptions page Other 4. (see instructions). 2 Applicant s a Nonresident alien Issued required by: to Austria obtain ITIN No.: to claim XXXXXXXXX tax treaty benefit Exp. date: 10 / 04 / 2008 Entry date in U.S. 02 / 14 / 2005 1234 Market Street Apt. 1AAA mailing b Nonresident address alien 6e City Have filing you a town, U.S. previously tax state return received province, Application a U.S. tempary country. f taxpayer Include IRS identification Individual ZIP code number postal (TIN) code employer where appropriate. identification number (EIN)? Fm c W-7 U.S. resident alien (based No/Do on not days know. present Skip line the 6f. United States) filing a U.S. tax return Philadelphia, Taxpayer PA 19104 Identification Number (Rev. d January Dependent 2006) Yes. Complete line 6f. If me than one, list on a sheet Do not attach use a to P.O. this box fm number. instructions). OMB No. 1545-0074 of Feign 3U.S. Street citizen/resident address, apartment alien number, Enter name rural See route SSN/ITIN instructions. number. of U.S. citizen/resident alien (see Department of the Treasury address Internal e Revenue Spouse Service of U.S. 6f citizen/resident Enter: TIN F EIN alien use by individuals 9XX-28-XXXX who are not U.S. citizens permanent residents. (if fdifferent Nonresident from alien Name under which it was issued City student, town, profess, state province, researcher filing country. Mary a U.S. Include J. tax Smith return ZIP code claiming postal an exception code where appropriate. above) An IRS individual taxpayer identification number (ITIN) is f federal tax purposes only. FOR IRS USE ONLY g Dependent/spouse (see instructions) 6g Name of a of nonresident college/university alien holding company a U.S. (see visa Engl instructions) Temple University City state Philadelphia, Pennsylvania Length of stay Birth Befe h Other you (see begin: instructions) 4 Date of birth (month Exception / day / year) 1(d) Country Pension of birth Income City state province 4 years (optional) Additional infmation f a f: Enter treaty country treaty article number 5 Male infmation Do not submit this Under fm penalties / of / perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, Female including Sign accompanying 07 if you 07have, documentation 19XX are eligible statements, Italy to obtain, United a U.S. social Kingdom security to the best of my Venice number (SSN). 18 1a First name Middle name knowledge belief, Last it is name true, crect, complete. I Name Getting an ITIN does 6a authize Country(ies) not change the IRS of your to citizenship immigration disclose to my 6b status acceptance Feign your tax agent I.D. right returns number to wk (if any) in the return infmation 6cUnited Type necessary of States U.S. visa to (if resolve any), number, matters regarding expiration the date Royalty Here Other (see does instructions) Income not make you assignment With Mary eligible Tax of f my Treaty the IRS earned individual Benefits income taxpayer credit. Jane Doe identification number (ITIN), including any previously assigned taxpayer identifying number. infmation 1b United First name Kingdom XXXXXXXXXX Middle name J-1 No. Last 11111111 name 06/13/2008 Name at birth if Reason 6d Identification Signature of document(s) applicant (if delegate, submitted see (see instructions) different you are submitting Date (month / day / year) Phone number Mary Fm W-7. Read the Jane f the box you check. Smith Caution: If you check box b, c, d, e, g, you 2must Street Passpt file address, a tax apartment return Driver s with number, license/state Fm rural W-7 route I.D. unless number. you If you USCIS meet have documentation one Other / a P.O. of / box, the see exceptions ( page ) 4. (see instructions). Applicant s a Nonresident alien Issued required by: to Austria obtain ITIN No.: to claim XXXXXXXXX tax treaty benefit Exp. date: 10 / 04 / 2008 Entry date in U.S. 02 / 14 / 2005 Keep a copy f 1234 Name of Market delegate, if Street applicable (type Apt. print) 1AAA Delegate s relationship mailing Parent Court-appointed guardian your b recds. Nonresident address alien 6e Have City filing you a town, U.S. previously tax state return received province, a U.S. tempary country. taxpayer Include identification ZIP code to applicant number postal (TIN) code employer where appropriate. identification Power of Attney number (EIN)? c U.S. resident alien (based Signature No/Do on not days know. present Skip line the 6f. United States) filing a U.S. tax return Philadelphia, PA 19104 Date (month / day / year) Phone ( ) Acceptance d Dependent of Yes. Complete line 6f. If me than one, list on a sheet Do not attach use a to P.O. this fm box number. instructions). Feign 3U.S. Street citizen/resident address, apartment alien number, Enter name rural route SSN/ITIN number. of U.S. citizen/resident alien (see / / Fax ( ) Agent s address e Spouse of U.S. 6f citizen/resident Enter: Name TIN title EIN alien 9XX-28-XXXX (type print) Name of company EIN Use (if fdifferent ONLY Nonresident from alien Name City student, under town, profess, which state it was province, researcher issued filing country. Mary a U.S. Include J. tax Smith return ZIP code claiming postal an exception code where appropriate. above) (see g instructions) Dependent/spouse 6g Name of a Engl of nonresident college/university alien holding company a U.S. (see visa instructions) Temple University F h Paperwk Reduction City Act Notice, state see Philadelphia, page 4. Pennsylvania Cat. No. 10229L Length of stay 4 years Fm W-7 (Rev. 1-2006) Birth Other (see instructions) 4 Date of birth (month Exception / day / year) 1(d) Country Royalty of birth Income City state province (optional) 5 Male Additional infmation infmation Under penalties f a / of f: / perjury, Enter treaty I (applicant/delegate/acceptance country Italy agent) declare that treaty I have article examined number this 12 application, Female including Sign 1a accompanying 07 First name 07documentation 19XX statements, Italy Middle to the name best of my Venice knowledge belief, Last it is name true, crect, complete. I Name 6a authize Country(ies) the IRS of to citizenship disclose to my 6b acceptance Feign tax agent I.D. returns number (if any) return infmation 6c Type necessary of U.S. visa to (if resolve any), number, matters regarding expiration thedate Here Other Mary Jane Doe (see instructions) assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. infmation United Kingdom XXXXXXXXXX Individual J-1 No. Taxpayer 11111111 Identification 06/13/2008 1b First name Middle name Last name Number 29 Name at birth if 6d Identification Signature of document(s) applicant (if delegate, submitted see (see instructions) instructions) Date (month / day / year) Phone number different Mary Jane Smith Passpt Driver s license/state I.D. USCIS documentation Other 2 Street address, apartment number, rural route number. If you have / a P.O. / box, see ( page ) 4.

Reason you are submitting Fm W-7. Read the instructions f the box you check. Caution: If you check box b, c, d, e, g, you must file a tax return with Fm W-7 unless you meet one of the exceptions (see instructions). a Nonresident alien required to obtain ITIN to claim tax treaty benefit Exception b Nonresident 2 alien filing a U.S. tax returnapplication f IRS Individual Fm a. cwages, W-7 U.S. Salaries, resident alien Compensation (based on days present Honaria in the United Payments States) filing With a U.S. Tax tax Treaty return Taxpayer Identification Number Benefits (Rev. January 2006) OMB No. 1545-0074 d Dependent of U.S. citizen/resident alien Enter name b. Scholarships, Grants, Fellowships With Tax Treaty See SSN/ITIN instructions. of U.S. citizen/resident alien (see instructions) Department of the Treasury Benefits Internal e Revenue Spouse Service of U.S. citizen/resident F use alienby individuals who are not U.S. citizens permanent residents. c. fscholarships, Nonresident Grants, alien student, Fellowships profess, researcher No Tax Treaty filing a U.S. Benefits tax return An IRS individual taxpayer identification number (ITIN) is f federal tax purposes only. FOR IRS USE ONLY d. ggambling Dependent/spouse Winnings of a With nonresident Tax Treaty alien holding Benefits a U.S. visa Befe h Other (see instructions) Wages you begin: Exception 2(a) Wages Additional With Tax infmation Treaty f Benefits a f: Enter - Also treaty attach countrya Letter from the Social Security treaty article Administration number denying your Do not submit this fm if you have, are eligible to obtain, a Slovenia U.S. social security number (SSN). 15 request f a Social 1a First Security name Number. (Remember Middle to complete name infmation f Last Company name Length of Stay Name Getting an ITIN does not change your immigration status your right to wk the United States on (see Line does instructions) 6g.) not make you Mary eligible f the earned income credit. Jane Doe 1b First name Middle name Last name Reason Name at birth you if are submitting Fm W-7. Read the instructions f the box you check. Caution: If you check box b, different Mary Jane Smith c, d, e, g, you must file a tax return with Fm W-7 unless you meet one of the exceptions (see instructions). 2 Street address, apartment number, rural route number. If you have a P.O. box, see page 4. Applicant s a Nonresident alien required to obtain ITIN to claim tax treaty benefit 1234 Market Street Apt. 1AAA mailing b Nonresident address alien City filing a town, U.S. tax state return province, country. Include ZIP code postal code where appropriate. c U.S. resident alien (based on days present in the United States) filing a U.S. tax return Philadelphia, PA 19104 d Dependent of Feign 3 U.S. Street citizen/resident address, apartment alien number, Enter name rural route SSN/ITIN number. of U.S. Do citizen/resident not use a P.O. alien box number. (see instructions) address e Spouse of U.S. citizen/resident alien (if f different Nonresident from alien City student, town, profess, state province, researcher filing country. a U.S. Include tax return ZIP code claiming postal an exception code where appropriate. above) g Dependent/spouse of a nonresident alien holding a U.S. visa (see instructions) Engl h Birth Other (see instructions) Exception 2(a) Wages 4 Date of birth (month / day / year) Country of birth City state province (optional) Additional infmation f a f: Enter treaty country 5 Male Slovenia treaty article number 15 infmation / / 1a First 07 name 07 19XX Italy Middle name Venice Last name Female Name 6a Country(ies) of citizenship 6b Feign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, expiration date Other Mary Jane Doe (see instructions) infmation 1b First Slovenia name Middle name B-1 11223344 Last name 06/13/20XX Name at birth if 6d Identification document(s) submitted (see instructions) different Mary Jane Smith 2 Street Passpt address, apartment Driver s number, license/state rural route I.D. number. If you USCIS have documentation a P.O. box, see page Other 4. Applicant s Issued by: Slovenia No.: XXXXXXXXX Exp. date: 09 / 2 / 20xx Entry date in U.S. 04 / 27 / xxxx 1234 Market Street Apt. 1AAA mailing address 6e City Have you town, previously state received province, a U.S. tempary country. taxpayer Include identification ZIP code number postal (TIN) code where employer appropriate. identification number (EIN)? Philadelphia, No/Do not know. PA Skip line 19104 6f. Yes. Complete line 6f. If me than one, list on a sheet attach to this fm (see instructions). Feign 3 Street address, apartment number, rural route number. Do not use a P.O. box number. address 6f Enter: TIN EIN (if different from Name under which it was Application issued f IRS Individual Fm W-7 City town, state province, country. Include ZIP code postal code where appropriate. above) 6g Name of college/university Taxpayer company Identification (see instructions) Number (see (Rev. instructions) January 2006) Wld Pharmaceuticals OMB No. 1545-0074 Engl City state San Diego, CASee instructions. Department of the Treasury Length of stay 3 months Internal Birth 4 Date of birth Revenue Service F (month use / day by individuals / year) Country who of are birth not U.S. citizens City permanent state residents. province (optional) 5 Male infmation Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including accompanying documentation statements, to the best of my knowledge belief, it is true, crect, complete. I Wages Sign 07 / 07 / 19XX Italy Venice Female An IRS individual With Tax taxpayer authize Treaty the Benefits identification FOR IRS USE ONLY IRS to disclose Also number to my attach (ITIN) acceptance a Letter is f agent returns from federal the tax return Social purposes infmation Security only. 6a Country(ies) of citizenship 6b Feign tax I.D. number (if any) 6c Type of necessary U.S. visa Administration to (if resolve any), number, matters denying regarding expiration the date your Other request Here f a Social assignment Security of my Number. IRS individual (Remember taxpayer identification to number complete (ITIN), including infmation any previously f assigned University taxpayer identifying Length number. Befe infmation you begin: Slovenia B-1 11223344 06/13/2007 of Stay on Do Line not 6g.) submit this 6d fm Identification Signature if you have, of document(s) applicant are (if eligible delegate, submitted to obtain, see (see instructions) a U.S. social security Date (month number / day (SSN). / year) Phone number Getting an ITIN does not Passpt change your immigration Driver s license/state status your I.D. right to wk USCIS in the United documentation States Other / / ( ) Profess does not with make Wages you Issued eligible by: f the earned No.: income credit. Exp. date: / / Entry date in U.S. / / Keep a copy f Name of delegate, if applicable (type print) Delegate s relationship Parent Court-appointed guardian your recds. to applicant Reason you are 6e submitting Have you previously Fm received W-7. Read a U.S. tempary the instructions taxpayer identification f the number box you (TIN) check. employer Caution: identification Power of If Attney you number check (EIN)? box b, c, d, e, g, you must Signature No/Do file a not tax know. return Skip with line 6f. Fm W-7 unless you Date meet (month one / day of / the year) exceptions Phone ( (see ) instructions). Acceptance Yes. Complete line 6f. If me than one, list on a sheet attach to this fm (see instructions). a Nonresident alien required to obtain ITIN to claim tax treaty benefit / / Fax ( ) Agent s b Nonresident alien 6f Enter: filing Name a TIN U.S. title tax EIN (type return print) Name of company EIN Use ONLY Name under which it was issued c U.S. resident alien (based on days present in the United States) filing a U.S. tax return F d Paperwk Dependent Reduction of 6g U.S. Name citizen/resident of college/university Act Notice, see alien page 4. Enter company name (see SSN/ITIN instructions) Cat. of No. U.S. Wld 10229L citizen/resident Pharmaceuticals alien (see instructions) City state San Diego, CA Length of stay 3 monthsfm W-7 (Rev. 1-2006) e Spouse of U.S. citizen/resident alien f Nonresident alien Under student, penalties profess, of perjury, researcher I (applicant/delegate/acceptance filing a U.S. tax return agent) claiming declare an that exception I have examined this application, including Sign accompanying documentation statements, to the best of my knowledge belief, it is true, crect, complete. I g Dependent/spouse authize of a the nonresident IRS to disclose alien holding to my acceptance a U.S. visagent returns return infmation necessary to resolve matters regarding the Here h Other (see instructions) assignment of my Exception IRS individual taxpayer 2(a) identification Wages number Teaching (ITIN), including any previously assigned taxpayer identifying number. Additional infmation Signature f a of applicant f: Enter treaty (if delegate, country see instructions) France Date (month treaty / day article / year) number Phone number 20 1a First name Middle name Last name Name Mary Jane / / Doe( ) (see instructions) Keep a copy f 1b First Name name of delegate, if applicable (type print) Middle name Delegate s relationship Last name Parent Court-appointed guardian Name your recds. at birth if to applicant Power of Attney different Mary Jane Smith 2 Street Signature address, apartment number, rural route number. If you Date have (month a / P.O. day / box, year) see Phone page 4. ( ) Applicant s Acceptance Fax ( ) 1234 Market Street Apt. 1AAA / / mailing Agent s address 30 Individual Taxpayer City Name Identification town, title state (type Number province, print) country. Include ZIP code Name postal of company code where appropriate. EIN Use ONLY Philadelphia, PA 19104 Feign Paperwk Reduction 3 Street Act address, Notice, see apartment page 4. number, rural route number. Cat. No. Do 10229L not use a P.O. box number. Fm W-7 (Rev. 1-2006)

Engl (see instructions) An IRS individual taxpayer identification number (ITIN) is f federal tax purposes only. FOR IRS USE ONLY Birth 4 Date of birth (month / day / year) Country of birth City state province (optional) 5 Male infmation Befe you begin: 07 / 07 / 19XX Italy Venice Female Do not submit this 6a fm Country(ies) if you have, of citizenship are eligible 6bto Feign obtain, tax a I.D. U.S. number social (if security any) number 6c Type (SSN). of U.S. visa (if any), number, expiration date Other Getting an ITIN does not change your immigration status your right to wk in the United States infmation does not make 6d you Identification eligible f the document(s) earned income submitted credit. (see instructions) France H-1B 345678891 01/01/20XX Passpt Driver s license/state I.D. USCIS documentation Other Reason you are submitting Fm W-7. Read the instructions f the box you check. Caution: If you check box b, c, d, e, g, you must Issued file by: a France tax return No.: with XXXXXXXXX Fm W-7 unless Exp. you date: meet 02 one / 27 of / 20xx the Entry exceptions date in U.S. (see 01 instructions). / 31 / xxxx a Nonresident alien 6e Have required you previously to obtain received ITIN to a claim U.S. tempary tax treaty taxpayer benefit identification number (TIN) employer identification number (EIN)? b Nonresident alien filing No/Do a U.S. not tax know. returnapplication Skip line 6f. f IRS Individual Fm W-7 Yes. Complete line 6f. If me than one, list on a sheet attach to this fm (see instructions). c U.S. resident alien (based on days present in the United States) filing a U.S. tax return Taxpayer Identification Number (Rev. January 2006) OMB No. 1545-0074 d Dependent of 6fU.S. Enter: citizen/resident TIN EIN alien Enter name See instructions. SSN/ITIN of U.S. citizen/resident alien (see instructions) Department of the Treasury Name under which it was issued Internal e Revenue Spouse Service of U.S. citizen/resident F use alienby individuals who are not U.S. citizens permanent residents. f An IRS Nonresident alien 6g Name student, of college/university profess, researcher company filing (see a U.S. instructions) tax return The XYZ Institute f International Learning individual taxpayer identification number (ITIN) is f federal tax purposes only. FOR IRS USE ONLY g Dependent/spouse City of a nonresident state New alien Yk, holding a NY U.S. visa Length of stay 60 days Befe h Other you begin: (see instructions) Under penalties Exception of perjury, I (applicant/delegate/acceptance 2(a) Wages _ Teaching agent) declare that I have examined this application, including Honaria Sign Do not Additional Payment submit this infmation accompanying With fm if f you a documentation Tax have, f: Treaty Enter are treaty Benefits statements, eligible country There to the is best no of requirement my knowledge to obtain, a U.S. social security number treaty to belief, (SSN). article attach it number is a true, Letter crect, from complete. the Social I authize the IRS to disclose to my acceptance agent France returns return infmation necessary to resolve matters 20 regarding the Security Here Getting Administration an ITIN does 1a assignment not First change name denying of my your IRS individual your immigration request taxpayer status identification f a Social your Middle number right Security name to (ITIN), wk including Number. the any United previously A States letter assigned Last from name taxpayer the identifying Authized number. School Name Official does will not make suffice. you eligible (Remember Maryf the earned to complete income credit. infmation Janef University Length Doe (see instructions) Signature of applicant (if delegate, see instructions) Date (month / day / year) of Phone Stay number on Line 6g.) 1b First name Middle name Last name Reason Name at birth you if are submitting Fm W-7. Read the instructions f the box you check. Caution: If you check box b, different Mary Jane / / ( ) Smith c, d, e, g, you must file a tax return with Fm W-7 unless you meet one of the exceptions (see instructions). Keep a copy f 2 Street Name address, of delegate, apartment if applicable number, (type rural print) route number. If Delegate s you have relationship a P.O. box, see Parent page 4. Court-appointed guardian your Applicant s a recds. Nonresident alien required to obtain ITIN to claim tax treaty benefit to applicant 1234 Market Street Apt. 1AAA Power of Attney mailing b Nonresident address alien City filing Signature a town, U.S. tax state return province, country. Include ZIP code Date (month postal / code day / where year) appropriate. Phone ( ) Acceptance c U.S. resident alien (based on days present in the United States) filing a U.S. tax return Philadelphia, PA 19104 / / Fax ( ) Agent s d Dependent of U.S. citizen/resident alien Enter name SSN/ITIN of U.S. citizen/resident alien (see instructions) Feign 3 Street Name address, title (type apartment print) number, rural route number. Do Name not use of company a P.O. box number. EIN Use e ONLY address Spouse of U.S. citizen/resident alien (if f different Nonresident from alien student, profess, researcher filing a U.S. tax return claiming an exception F City town, state province, country. Include ZIP code postal code where appropriate. above) Paperwk Reduction Act Notice, see page 4. Cat. No. 10229L Fm W-7 (Rev. 1-2006) g Dependent/spouse of a nonresident alien holding a U.S. visa (see instructions) Engl h Other (see instructions) Exception 2(a) Honaria Payment Birth 4 Date of birth (month / day / year) Country of birth City state province (optional) Additional infmation f a f: Enter treaty country France treaty article number 5 Male 14 infmation 1a First 07 / name 07 / 19XX Italy Middle name Venice Last name Female Name 6a Country(ies) of citizenship 6b Feign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, expiration date Mary Jane Doe (see Other instructions) infmation 1b First France name Middle name B-1 56565656 Last name 04/28/20XX Name at birth if 6d Identification document(s) submitted (see instructions) different Mary Jane Smith 2 Street Passpt address, apartment Driver s number, license/state rural route I.D. number. If you USCIS have documentation a P.O. box, see page Other 4. Applicant s Issued by: France No.: XXXXXXXXX Exp. date: 04 / 31 / 20xx Entry date in U.S. 05 / 14 / xxxx 1234 Market Street Apt. 1AAA mailing address 6e City Have you town, previously state received province, a U.S. tempary country. taxpayer Include identification ZIP code number postal (TIN) code where employer appropriate. identification number (EIN)? Philadelphia, Application f IRS Individual Fm W-7 No/Do not know. PA Skip line 19104 6f. Feign 3 Street Yes. address, Complete apartment line Taxpayer 6f. number, If me Identification than rural one, route list number. a sheet Number Do not attach use a to P.O. this box fm number. (see instructions). (Rev. January 2006) OMB No. 1545-0074 See instructions. address Department of the Treasury 6f Enter: TIN EIN Internal Revenue Service F use by individuals who are not U.S. citizens permanent residents. (if different from Name under which it was issued City town, state province, country. Include ZIP code postal code where appropriate. above) An IRS individual (see instructions) 6g taxpayer Engl Name of identification college/university number company (ITIN) (see is instructions) f federal Any tax purposes Place University only. FOR IRS USE ONLY Birth 4 Date City of birth state (month Any / day / year) Place, Country NYof birth City Length state of stay province 3 days Befe you begin: (optional) 5 Male infmation Under penalties 07 / of 07 / perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, 19XX Italy Venice Female including Sign Do not submit this accompanying fm if you have, documentation are eligible statements, to obtain, a to U.S. the social best of security my knowledge number (SSN). belief, it is true, crect, complete. I Scholarship Income 6aauthize Country(ies) With the IRS Tax of to citizenship Treaty disclose to Benefits my 6bacceptance Feign (Also tax agent I.D. complete number returns (if any) return infmation 6c Type of necessary f U.S. University visa to (if any), resolve number, matters Length regarding expiration of the date Stay Other Getting an ITIN does not change your immigration status your right to wk in the United States assignment on Here infmation Line does 6g.) not make you France eligible of f my the IRS earned individual income taxpayer credit. identification number (ITIN), including any H-1B previously assigned 34567891 taxpayer identifying 06/01/07 number. 6d Identification Signature of document(s) applicant (if submitted delegate, (see instructions) Date (month / day / year) Phone number Reason you are submitting Fm W-7. Read the instructions f the box you check. Caution: If you check box b, Passpt Driver s license/state I.D. USCIS documentation Other c, d, e, g, you must file a tax return with Fm W-7 unless you meet / one of / the exceptions ( ) (see instructions). Issued by: No.: Exp. date: / / Entry date in U.S. / / Keep a a Nonresident copy f alien required Name of to delegate, obtain ITIN if applicable to claim tax (type treaty print) benefit Delegate s relationship Parent Court-appointed guardian your recds. 6e Have you previously received a U.S. tempary taxpayer identification to number applicant b Nonresident alien filing a U.S. tax return (TIN) employer identification Power of Attney number (EIN)? c U.S. resident alien Signature (based No/Do on not days know. present Skip line in the 6f. United States) filing a U.S. Date tax (month return / day / year) Phone ( ) Acceptance Yes. Complete line 6f. If me than one, list on a sheet attach to this fm (see instructions). d Dependent of U.S. citizen/resident alien Enter name SSN/ITIN of U.S. citizen/resident / / alien (see Fax instructions) ( ) Agent s e Spouse of U.S. 6f citizen/resident Enter: Name TIN title EIN alien (type print) Name of company EIN Use ONLY Name under which it was issued f Nonresident alien student, profess, researcher filing a U.S. tax return claiming an exception 6g Name of college/university company (see instructions) International Technology Cpation F g Paperwk Dependent/spouse Reduction of Act a nonresident Notice, see alien page holding 4. a U.S. visa Cat. No. 10229L Fm City state New Yk, New Yk Length of stay 60 days W-7 (Rev. 1-2006) h Other (see instructions) Exception 2(b) Scholarship Income Additional infmation Under penalties f a of f: perjury, Enter treaty I (applicant/delegate/acceptance country agent) declare that treaty I have article examined numberthis application, including Sign Nway 16 accompanying documentation statements, to the best of my knowledge belief, it is true, crect, complete. I 1a authize First name the IRS to disclose to my acceptance agent Middle returns name return infmation necessary Last to name resolve matters regarding the Here Name assignment Maryof my IRS individual taxpayer identification Jane number (ITIN), including any previously assigned Doe taxpayer identifying number. (see instructions) 1b First Name at birth if Signature name of applicant (if delegate, see instructions) Middle name Date (month / day / year) Last name Phone number different Mary Jane Individual Taxpayer Smith Identification Number 31 / / ( ) 2 Street address, apartment number, rural route number. If you have a P.O. box, see page 4. Keep Applicant s a copy f Name of delegate, if applicable (type print) Delegate s relationship Parent Court-appointed guardian 1234 Market Street Apt. 1AAA your mailing recds. address to applicant Power of Attney

Befe (see instructions) you begin: Engl Birth Do not submit this 4 fm Date if of you birth have, (month / day are / year) eligible Country to obtain, of birth a U.S. social security City number state (SSN). province (optional) 5 Male infmation Getting an ITIN does not change your immigration status your right to wk in the United States 07 / 07 / 19XX Italy Venice Female does not make you eligible f the earned income credit. 6a Country(ies) of citizenship 6b Feign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, expiration date Other Reason infmation you are submitting NwayFm W-7. Read the instructions f the box you F-1 check. 12345678 Caution: If 01/01/20XX you check box b, c, d, e, g, you 6d must Identification file a tax document(s) return with submitted Fm (see W-7 instructions) unless you meet one of the exceptions (see instructions). a Nonresident alien required Passpt to obtain ITIN Driver s to claim license/state tax treaty benefit I.D. USCIS documentation Other b Nonresident alien Issued filing a by: U.S. Nway tax returnapplication No.: XXXXXXXXX f IRS Individual Exp. date: 01 / 31 / 20xx Entry date in U.S. 04 / 27 / xxxx Fm c W-7 U.S. resident 6e alien Have (based you previously on days present received in the United States) filing a U.S. tax return Taxpayer a U.S. tempary Identification taxpayer identification Number number (TIN) employer identification number (EIN)? (Rev. January 2006) OMB No. 1545-0074 d Dependent of U.S. citizen/resident No/Do not know. alien Skip Enter line 6f. name See SSN/ITIN instructions. of U.S. citizen/resident alien (see instructions) Department of the Treasury Internal e Revenue Spouse Service of U.S. citizen/resident Yes. Complete F use alienby line individuals 6f. If me who than are one, not list U.S. on a citizens sheet attach permanent to this residents. fm (see instructions). f Nonresident alien student, profess, researcher filing a U.S. tax return An IRS individual 6f taxpayer Enter: TIN identification EIN number (ITIN) is f federal tax purposes only. FOR IRS USE ONLY g Dependent/spouse Name of a under nonresident which alien it was holding issueda U.S. visa Befe h Other you (see begin: instructions) 6g Name of college/university Exception 2(a) company Wages (see instructions) _ Teaching Any Town University Do not Additional submit infmation this fm City if f you astate have, f: Any Enter are treaty eligible Town, country to N.J. obtain, a France U.S. social security Length number treaty of (SSN). stay article 4 number years 20 1a First name Middle name Last name Name Getting an ITIN does Under not penalties change your of perjury, immigration I (applicant/delegate/acceptance status your right to agent) wk in declare the United that I States have examined this application, including Grant Sign (see does instructions) Income not make With you accompanying Mary Tax eligible Treaty f documentation the Benefits earned income (Also statements, complete credit. Jane to infmation the best of my f knowledge University belief, Doe Length it is true, of crect, Stay on complete. Line 6g.) I 1b authize First name the IRS to disclose to my acceptance Middle agent returns name return infmation necessary Last name to resolve matters regarding the Reason Name Hereat birth you if are submitting assignment of my Fm IRS individual W-7. taxpayer Read identification the instructions number (ITIN), f including the box any you previously check. assigned Caution: taxpayer If identifying you check number. box b, different Mary Jane Smith c, d, e, g, you must 2 Street Signature file a address, of tax applicant return apartment (if with delegate, Fm number, see W-7 rural instructions) unless you route number. If you Date meet have (month one a / P.O. day of / the box, year) exceptions see Phone page 4. number (see instructions). Applicant s a Nonresident alien required to obtain ITIN to claim tax treaty benefit 1234 Market Street Apt. 1AAA / / ( ) mailing b Nonresident address alien City filing a town, U.S. tax state return Keep a copy f Name of delegate, if province, applicable (type country. print) Include ZIP code Delegate s postal relationship code where appropriate. Parent Court-appointed guardian your c recds. U.S. resident alien (based on days present in the United States) filing a U.S. to tax applicant return Philadelphia, PA 19104 Power of Attney d Dependent of Feign 3 U.S. Street citizen/resident address, apartment alien number, Enter name rural route SSN/ITIN number. of U.S. Do not citizen/resident use a P.O. box alien number. (see instructions) Signature Date (month / day / year) Phone ( ) address Acceptance e Spouse of U.S. citizen/resident alien / / Fax ( ) (if Agent s f different Nonresident from alien City student, town, profess, state province, researcher filing country. a U.S. Include tax return ZIP code claiming postal an exception code where appropriate. above) Name title (type print) Name of company EIN (see Use g instructions) ONLY Dependent/spouse of a nonresident alien holding a U.S. visa Engl h Birth Other (see instructions) Exception 2(b) Grant Income 4 Date of birth (month / day / year) Country of birth City state province (optional) F Paperwk Additional Reduction infmation Act f Notice, a f: see Enter page treaty 4. country 5 Male Spain Cat. No. 10229L treaty article number Fm 22 W-7 (Rev. 1-2006) infmation 07 / 07 / 1a First name 19XX Italy Middle name Venice Last name Female Name 6a Country(ies) of citizenship 6b Feign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, expiration date Other Mary Jane Doe (see instructions) infmation 1b First Spain name Middle name J-1 34343434 Last name 09/03/20XX Name at birth if 6d Identification document(s) submitted (see instructions) different Mary Jane Smith Passpt Driver s license/state I.D. USCIS documentation Other 2 Street address, apartment number, rural route number. If you have a P.O. box, see page 4. Applicant s Issued by: Spain No.: XXXXXXXXX Exp. date: 12 / 18 / 20xx Entry date in U.S. 03 / 22 / xxxx 1234 Market Street Apt. 1AAA mailing address 6e City Have you town, previously state received province, a U.S. tempary country. taxpayer Include identification ZIP code number postal (TIN) code employer where appropriate. identification number (EIN)? Fm W-7 Application f IRS Individual Philadelphia, No/Do not know. Skip line 6f. Yes. Complete line Taxpayer PA 19104 6f. If me than Identification one, list a sheet Number attach to this fm (see instructions). (Rev. January 2006) OMB No. 1545-0074 Feign 3 Street address, apartment number, rural route number. Do not use a P.O. box number. See instructions. Department addressof the Treasury 6f Enter: TIN EIN Internal Revenue Service F use by individuals who are not U.S. citizens permanent residents. (if different from Name under which it was issued City town, state province, country. Include ZIP code postal code where appropriate. above) An IRS individual 6g taxpayer Name of identification college/university number company (ITIN) (see is instructions) f federal The tax purposes Learning only. University FOR IRS USE ONLY (see instructions) Engl City state Philadelphia, PA Length of stay 3 years Befe Birth you begin: 4 Date of birth (month / day / year) Country of birth City state province (optional) 5 Male Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including infmation Sign Do not submit this accompanying fm 07 if / you 07documentation have, / 19XX are eligible statements, Italy to obtain, a to U.S. the social best of security my Venice knowledge number (SSN). Female belief, it is true, crect, complete. I Scholarship Getting an ITIN Income does 6a authize Country(ies) not No change the Tax IRS of your Treaty to citizenship disclose immigration Benefits to my 6b status acceptance (Also Feign your tax complete agent I.D. right returns number to wk infmation (if any) return the infmation 6c United Type f necessary of States University U.S. visa to (if resolve any), number, matters Length regarding expiration of Stay thedateon Other assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. Line Here does 6g.) not make you eligible f the earned income credit. infmation Spain J-1 34343434 09/03/08 6d Identification Signature of document(s) applicant (if delegate, submitted see (see instructions) Date (month / day / year) Phone number Reason you are submitting Fm W-7. Read the instructions f the box you check. Caution: If you check box b, Passpt Driver s license/state I.D. USCIS documentation Other c, d, e, g, you must file a tax return with Fm W-7 unless you meet / one of / the exceptions ( ) (see instructions). Issued by: No.: Exp. date: / / Entry date in U.S. / / Keep a a Nonresident copy f alien Name required of to delegate, obtain ITIN if applicable to claim (type tax treaty print) benefit Delegate s relationship Parent Court-appointed guardian your recds. to applicant b Nonresident alien 6e Have filing you a U.S. previously tax return received a U.S. tempary taxpayer identification number (TIN) employer identification Power of Attney number (EIN)? c U.S. resident alien Signature No/Do not know. Skip line 6f. (based on days present in the United States) filing a U.S. Date tax (month return / day / year) Phone ( ) Acceptance Yes. Complete line 6f. If me than one, list on a sheet attach to this fm (see instructions). d Dependent of U.S. citizen/resident alien Enter name SSN/ITIN of U.S. citizen/resident / / alien (see Fax instructions) ( ) Agent s e Spouse of U.S. 6f citizen/resident Enter: Name TIN title EIN alien (type print) Name of company EIN Use ONLY Name under which it was issued f Nonresident alien student, profess, researcher filing a U.S. tax return claiming an exception F g Paperwk Dependent/spouse 6g Name Reduction of Act a of nonresident college/university Notice, see alien page holding company 4. a U.S. visa (see instructions) Temple University Cat. No. 10229L Fm W-7 (Rev. 1-2006) City state h Other (see instructions) Exception Philadelphia, 2(c) Scholarship PA Length of stay Income 3 years Additional infmation Under penalties f a of f: perjury, Enter treaty I (applicant/delegate/acceptance country agent) declare that treaty I have article examined number this application, including Sign accompanying documentation statements, to the best of my knowledge belief, it is true, crect, complete. I 1a First name Middle name Last name Name authize the IRS to disclose to my acceptance agent returns return infmation necessary to resolve matters regarding the Here assignment Maryof my IRS individual taxpayer identification Jane number (ITIN), including any previously assigned Doe taxpayer identifying number. (see instructions) 1b First name Middle name Last name Name at birth if Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number different Mary Jane Smith 2 Street address, apartment number, rural route number. If you have / a P.O. / ( ) box, see page 4. Applicant s Keep a copy f Name of delegate, if applicable (type print) Delegate s relationship Parent Court-appointed guardian 32 mailing Individual address Taxpayer 1234 Identification Market Number Street Apt. 1AAA your recds. to applicant City town, state province, country. Include ZIP code postal code where appropriate. Power of Attney Signature Date (month / day / year) Phone ( ) Acceptance Philadelphia, PA 19104 3 Street address, apartment number, rural route number. Do not use / a P.O. / box number. Fax ( )

(see instructions) Birth infmation Other infmation Engl 4 Date of birth (month / day / year) Country of birth City state province (optional) 5 Male 07 / 07 / 19XX Italy Venice Female 6a Country(ies) of citizenship 6b Feign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, expiration date Argentina J-1 01010101 12/01/20XX 6d Identification document(s) submitted (see instructions) Passpt Driver s license/state I.D. USCIS documentation Other Issued by: ArgentinaNo.: XXXXXXXXX Exp. date: 05 / 19 / 20xx Entry date in U.S. 01 / 01 / xxxx Application f IRS Individual 6e Have you previously received a U.S. tempary taxpayer identification number (TIN) employer identification number (EIN)? Fm W-7 No/Do not know. Skip line 6f. Taxpayer Identification Number (Rev. January 2006) Yes. Complete line 6f. If me than one, list on a sheet attach to this fm (see instructions). OMB No. 1545-0074 See instructions. Department of the Treasury Internal Revenue Service 6f Enter: TIN F EIN use by individuals who are not U.S. citizens permanent residents. Name under which it was issued An IRS individual taxpayer identification number (ITIN) is f federal tax purposes only. FOR IRS USE ONLY 6g Name of college/university company (see instructions) University of Classic Study Befe you begin: City state Atlanta, GA Length of stay 3 years Do not submit this Under fm penalties if you have, of perjury, are eligible I (applicant/delegate/acceptance to obtain, a U.S. social agent) security declare number that I (SSN). have examined this application, including Gambling Sign accompanying documentation statements, to the best of my knowledge belief, is true, crect, complete. I Getting an Winnings ITIN does authize not Tax change Treaty the IRS your to disclose immigration Benefits Claimed to my status acceptance your (Fm agent right returns to W-7 wk must return in the infmation United be submitted necessary States through a gaming official to resolve matters regarding the who Here does is an not IRS make authized you assignment eligible of Acceptance f my the IRS earned individual Agent) income taxpayer credit. identification number (ITIN), including any previously assigned taxpayer identifying number. Reason you are submitting Signature of Fm applicant W-7. (if delegate, Read the see instructions) f the Date box (month you / day check. / year) Caution: Phone number If you check box b, c, d, e, g, you must file a tax return with Fm W-7 unless you meet one of the exceptions (see instructions). / / ( ) a Nonresident alien required Keep a copy f Name of to delegate, obtain ITIN if applicable to claim (type tax treaty print) benefit Delegate s relationship Parent Court-appointed guardian your b recds. Nonresident alien filing a U.S. tax return to applicant Application f IRS Individual Power of Attney Fm c W-7 U.S. resident alien Signature (based on days present in the United States) filing a U.S. Date tax (month return / day / year) Phone ( ) (Rev. Acceptance Taxpayer Identification Number January 2006) OMB No. 1545-0074 d Dependent of U.S. citizen/resident alien Enter name See SSN/ITIN instructions. of U.S. citizen/resident alien (see instructions) / / Fax ( ) Department of the Treasury Agent s Internal e Revenue Spouse Service of U.S. citizen/resident Name F title alien use (type by individuals print) who are not U.S. citizens Name permanent of company residents. EIN Use f ONLY Nonresident alien student, profess, researcher filing a U.S. tax return claiming an exception An IRS individual taxpayer identification number (ITIN) is f federal tax purposes only. FOR IRS USE ONLY g Dependent/spouse of a nonresident alien holding a U.S. visa F Paperwk Reduction Act Notice, see page 4. Cat. No. 10229L Fm W-7 (Rev. 1-2006) Befe h Other you (see begin: instructions) Exception 2(d) Gambling Winnings Additional infmation f a f: Enter treaty country Do not submit this fm if you have, are eligible to obtain, United a U.S. social Kingdom treaty article number security number (SSN). 22 1a First name Middle name Last name Name Getting an ITIN does not change your immigration status your right to wk in the United States Exception does not 3 make Mtgage you Mary eligible f interest the earned income credit. Jane Doe (see instructions) 1b First name Middle name Last name Name at birth if different Reason you are submitting Mary Fm W-7. Read the instructions Jane f the box you check. Smith Caution: If you check box b, c, d, e, g, you 2must Street file address, a tax apartment return with number, Fm rural W-7 route unless number. you If you meet have one a P.O. of box, the see exceptions page 4. (see instructions). Applicant s a Nonresident alien required to obtain ITIN to claim tax treaty benefit 1234 Market Street Apt. 1AAA mailing b Nonresident address alien City filing a town, U.S. tax state return province, country. Include ZIP code postal code where appropriate. c U.S. resident alien (based on days present in the United States) filing a U.S. tax return Philadelphia, PA d Dependent of U.S. citizen/resident alienapplication 19104 Enter name f SSN/ITIN IRS Individual of U.S. citizen/resident alien (see instructions) Fm Feign W-7 3 Street address, apartment number, rural route number. Do not use a P.O. box number. (Rev. address e January Spouse 2006) of U.S. citizen/resident alien Taxpayer Identification Number OMB No. 1545-0074 (if Department fdifferent Nonresident of the fromtreasuryalien student, profess, researcher filing a See U.S. instructions. City town, tax return claiming an exception Internal Revenue Service F state use by province, individuals who country. are not Include U.S. citizens ZIP code permanent postal code residents. where appropriate. above) (see g instructions) Dependent/spouse of a nonresident alien holding a U.S. visa Engl An h IRS Other individual (see instructions) taxpayer identification Exception number 3 Mtgage (ITIN) is f federal Interest tax purposes only. FOR IRS USE ONLY Birth 4 Date of birth (month / day / year) Country of birth City state province (optional) 5 Male Additional infmation f a f: Enter treaty country treaty article number Befe infmation you begin: 1a 07 / First name 07 / 19XX Italy Middle name Venice Last name Female Name 6a Country(ies) of citizenship 6b Feign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, expiration date Do not submit this fm EXCEPTION (see Other instructions) 4 DISPOSITION Mary if you have, are eligible to obtain, OF A REAL PROPERTY INTEREST Jane a U.S. social security number (SSN). Doe infmation Getting an ITIN does Argentina 1b First not change name your immigration status your Middle right name to wk in the United J-1 States 01010101 12/01/2008 Last name Name at birth if (FIRPTA does different not Feign make 6d you Investment Identification eligible f the document(s) Mary in earned Real Property income submitted credit. Tax (see Act) instructions) Jane Smith Reason you are 2submitting Street Passpt Driver s license/state I.D. USCIS documentation Other address, Fm apartment W-7. Read number, the rural instructions route number. f If the you box have you a P.O. check. box, see Caution: page 4. If you check box b, Applicant s Issued by: No.: Exp. date: / / Entry date in U.S. / / c, d, e, g, you must 1234 file Market a tax return Street with Fm Apt. W-7 1AAA unless you meet one of the exceptions (see instructions). mailing address 6e a Nonresident alien City Have required you town, previously obtain state received ITIN province, a U.S. to claim tempary tax country. taxpayer treaty benefit Include identification ZIP code number postal (TIN) code employer where appropriate. identification number (EIN)? b Nonresident alien Philadelphia, No/Do not know. filing a U.S. tax return PA Skip line 19104 6f. Feign c U.S. resident 3alien Street Yes. (based address, Complete on days apartment line 6f. present number, If me than in the United rural one, States) route list on number. a sheet filing a U.S. Do not attach tax return use a to P.O. this box fm number. (see instructions). address 6f Enter: TIN EIN d Dependent of U.S. citizen/resident alien Enter name SSN/ITIN of U.S. citizen/resident alien (see instructions) (if different from Name under which it was issued City town, state province, country. Include ZIP code postal code where appropriate. above) e Spouse of U.S. citizen/resident alien (see f instructions) 6g Name Nonresident alien Engl of college/university company (see instructions) University of Classic Study student, profess, researcher filing a U.S. tax return claiming an exception Birth g Dependent/spouse 4 Date City of of a birth state nonresident (month Atlanta, / day alien / year) GA holding Country a U.S. of visa birth City Length state of stay province 3 years (optional) 5 Male infmation Under penalties h Other (see instructions) 07 / 07 / Exception of perjury, I (applicant/delegate/acceptance 19XX 4 Italy Disposition of agent) Real declare Venice Property that I have examined this application, Female including Sign accompanying documentation statements, to the best of my knowledge belief, it is true, crect, complete. I Additional infmation 6a authize Country(ies) f the airs of to citizenship f: disclose Enter treaty to my country 6b acceptance Feign tax agent I.D. returns number (if any) return infmation 6c treaty Type necessary of article U.S. visa number to (if resolve any), number, matters regarding expiration the date Other Here 1a assignment First infmation Name Spain name of my IRS individual taxpayer identification Middle number name (ITIN), including any J-1 previously 34343434 assigned Last name taxpayer 09/03/08 identifying number. 6d Identification Mary document(s) submitted (see Jane Doe (see instructions) Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number 1b First Name at birth if Passpt name Driver s license/state Middle I.D. name USCIS documentation Last nameother / / ( ) different Issued Maryby: No.: Jane Exp. date: Individual / / Taxpayer Smith Entry date Identification in U.S. Number / / 33 Keep a copy f Name of delegate, if applicable (type print) Delegate s relationship 2 Street address, apartment number, rural route number. If you have a P.O. box, see Parent page 4. Court-appointed guardian Applicant s your recds. 6e Have you previously received a U.S. tempary taxpayer identification to applicant number (TIN) employer identification Power of Attney number (EIN)? 1234 mailing address No/Do Market not know. Street Skip line 6f. Apt. 1AAA Signature Date (month / day / year) Phone ( )

Befe h Other you (see begin: instructions) Exception 5 - T.D. 9363. Do not Additional submit infmation this fm if f you a have, f: Enter are treaty eligible country to obtain, a U.S. social security number treaty (SSN). article number 1a First name Middle name Last name Name Getting an ITIN does not change your immigration status your right to wk in the United States Exception (see does instructions) not 5 make TREASURY you Mary eligible f DECISION the earned 9363 income credit. Jane Doe 1b First name Middle name Last name Name Reason at birth you if are submitting Fm W-7. Read the instructions f the box you check. Caution: If you check box b, different Mary Jane Smith c, d, e, g, you must file a tax return with Fm W-7 unless you meet one of the exceptions (see instructions). 2 Street address, apartment number, rural route number. If you have a P.O. box, see page 4. Applicant s a Nonresident alien required to obtain ITIN to claim tax treaty benefit 1234 Market Street Apt. 1AAA mailing b Nonresident address alien City filing a town, U.S. tax state return province, country. Include ZIP code postal code where appropriate. c U.S. resident alien (based on days present in the United States) filing a U.S. tax return Philadelphia, PA 19104 d Dependent of Feign 3 U.S. Street citizen/resident address, apartment alien number, Enter name rural route SSN/ITIN number. of U.S. Do not citizen/resident use a P.O. alien box number. (see instructions) address e Spouse of U.S. citizen/resident alien (if fdifferent Nonresident from alien City student, town, profess, state province, researcher filing country. a U.S. Include tax return ZIP code claiming postal an exception code where appropriate. above) g Dependent/spouse of a nonresident alien holding a U.S. visa (see instructions) Engl h Birth Other (see instructions) Exception 5 - T.D. 9363. 4 Date of birth (month / day / year) Country of birth City state province (optional) Additional infmation f a f: Enter treaty country treaty article number 5 Male infmation 1a 07 First / name 07 / 19XX Italy Middle name Venice Last name Female Name 6a Country(ies) of citizenship 6b Feign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, expiration date Other Mary Jane Doe (see instructions) infmation 1b First name Middle name Last name Name at birth if 6d Identification document(s) submitted (see instructions) different Mary Jane Smith 2 Street Passpt address, apartment Driver s number, license/state rural route I.D. number. If you USCIS have documentation a P.O. box, see page Other 4. Applicant s Issued by: No.: Exp. date: / / Entry date in U.S. / / 1234 Market Street Apt. 1AAA mailing address Feign address (if different from above) (see instructions) Birth infmation Sign Here Other infmation Keep a copy f your recds. Acceptance Agent s Use ONLY 6e Have City you town, previously state received province, a U.S. tempary country. taxpayer Include identification ZIP code number postal (TIN) code employer where appropriate. identification number (EIN)? Philadelphia, No/Do not know. PA Skip line 19104 6f. 3 Street Yes. address, Complete apartment line 6f. number, If me than rural one, route list on number. a sheet Do not attach use a to P.O. this box fm number. (see instructions). 6f Enter: TIN EIN EIN of Cpation Name City under town, which state it was province, issued country. Name Include under ZIP which code postal EIN code was where established appropriate. 6g Name Engl of college/university company (see instructions) 4 City Date of birth state (month / day / year) Country of birth City Length state of stay province (optional) 5 Male Under 07 penalties / 07 of / perjury, 19XXI (applicant/delegate/acceptance Italy agent) Venice declare that I have examined this application, Female including accompanying documentation statements, to the best of my knowledge belief, it is true, crect, complete. I 6a authize Country(ies) the IRS of to citizenship disclose to my 6b acceptance Feign tax agent I.D. returns number (if any) return infmation 6c Type necessary of U.S. visa to (if resolve any), number, matters regarding expiration thedate assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. 6d Identification Signature of document(s) applicant (if delegate, submitted see (see instructions) instructions) Date (month / day / year) Phone number Passpt Driver s license/state I.D. USCIS documentation Other / / ( ) Issued by: No.: Exp. date: / / Entry date in U.S. / / Name of delegate, if applicable (type print) Delegate s relationship Parent Court-appointed guardian 6e Have you previously received a U.S. tempary taxpayer identification to applicant number (TIN) employer identification number (EIN)? Power of Attney Signature No/Do not know. Skip line 6f. Date (month / day / year) Phone ( ) Yes. Complete line 6f. If me than one, list on a sheet attach to this fm (see instructions). / / Fax ( ) 6f Enter: TIN EIN EIN of Cpation Name title (type print) Name of company EIN Name under which it was issued 6g Name of college/university company (see instructions) F Paperwk Reduction City Act Notice, state see page 4. Cat. No. 10229L Length of stay Fm W-7 (Rev. 1-2006) Sign Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including accompanying documentation statements, to the best of my knowledge belief, it is true, crect, complete. I Here authize the IRS to disclose to my acceptance agent returns return infmation necessary to resolve matters regarding the assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. Signature of applicant (if delegate, see instructions) Name under which EIN was established Date (month / day / year) Phone number Keep a copy f your recds. Acceptance Agent s Use ONLY Name of delegate, if applicable (type print) Signature Name title (type print) / / Delegate s relationship to applicant Date (month / day / year) / / Name of company ( ) Parent Court-appointed guardian Power of Attney Phone ( ) Fax ( ) EIN F Paperwk Reduction Act Notice, see page 4. Cat. No. 10229L Fm W-7 (Rev. 1-2006) 34 Individual Taxpayer Identification Number

FORM W-7/W-7(SP) CHECK LIST Pri to submitting your Fm W-7 attached documentation (if applicable) did you remember to: 1. Verify that you are completing the most current version of the Fm W-7/W-7(SP). 2. Verify that the entries on the Fm W-7/W-7(SP) do not conflict with the suppting documentation presented. 3. Ensure that the entries are typewritten printed clearly legibly in ink. 4. Ensure that you checked the appropriate box indicating the Reason you are Submitting Fm W-7/W-7(SP). 5. Verify that the name on Line 1 matches the name on the suppting documentation. 6. Enter your complete mailing address on line 2. 7. Enter your permanent feign address on Line 3, if you have relocated to the United States, just enter the name of the feign country where you last resided. 8. Verify that the country of birth is present on Line 4, that the date of birth is entered in a month/ day/year (MM/DD/YYYY) fmat. 9. Place an X in the appropriate gender box on line 5. 10. Ensure that you entered your complete visa infmation (if applicable) on line 6c. 11. Check that you entered your complete date of entry (if applicable) in a month/day/year (MM/DD/YYYY) fmat. 12. Check that all Fm W-7/W-7(SP) applications have a signature that matches the signature on the suppting documentation, in the case of a delegate, reflects the delegate s relationship to the applicant. 13. Enter the date of the application in a month/day/ year (MM/DD/YYYY) fmat. 14. Submit: - Your completed valid U.S. Federal income tax return documents substantiating that you meet an exception to the tax return filing requirement. - A letter, fm other documentation from the Social Security Administration (if applicable) stating that you are not eligible to receive a SSN - A letter from the Designated School Official Responsible Officer (if applicable) stating that you are here f the purposes of study will not be receiving income f personal services, Authized School Official in the case of an honaria payment. - Suppting documentation proving your identity feign status. 15. Attach Power of Attney (POA) (if applicable) Fm 8821 Fm 2848. 16. Mail your package to: Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342 if using an overnight private delivery service: Internal Revenue Service ITIN Operations Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000 Individual Taxpayer Identification Number 35

SAMPLE LETTER FROM WITHHOLDING AGENT (To Be Used as a Guide f Providing Required Infmation) (Written on Official Letterhead of Withholding Agent) To: IRS ITIN POLICY SECTION To Whom it May Concern: This is to certify that Name of Account Holder has an account with this ganization which will be generating income during the current tax year that is subject to IRS infmation repting requirements / withholding of Federal income tax. The applicant, therefe, is requesting an ITIN to provide to us f our repting, withholding distribution procedures. Sincerely, Date of Signature Signature of Official Printed Name of Official 36 Individual Taxpayer Identification Number

Individual Taxpayer Identification Number 37

COPY OF FORM W-7 Application f IRS Individual Taxpayer Identification Number Application f IRS Individual Fm W-7 Taxpayer Identification Number (Rev. January 2010) See instructions. Department of the Treasury Internal Revenue Service F use by individuals who are not U.S. citizens permanent residents. An IRS individual taxpayer identification number (ITIN) is f federal tax purposes only. Befe you begin: Do not submit this fm if you have, are eligible to get, a U.S. social security number (SSN). Getting an ITIN does not change your immigration status your right to wk in the United States does not make you eligible f the earned income credit. c U.S. resident alien (based on days present in the United States) filing a U.S. tax return d Dependent of U.S. citizen/resident alien Enter name SSN/ITIN of U.S. citizen/resident alien (see instructions) e Spouse of U.S. citizen/resident alien f Nonresident alien student, profess, researcher filing a U.S. tax return claiming an exception g Dependent/spouse of a nonresident alien holding a U.S. visa h Other (see instructions) Additional infmation f a f: Enter treaty country treaty article number Name 1a First name Middle name Last name (see instructions) Name at birth if 1b First name Middle name Last name different Applicant s 2 Street address, apartment number, rural route number. If you have a P.O. box, see page 4. mailing address City town, state province, country. Include ZIP code postal code where appropriate. OMB No. 1545-0074 FOR IRS USE ONLY Reason you are submitting Fm W-7. Read the instructions f the box you check. Caution: If you check box b, c, d, e, f, g, you must file a tax return with Fm W-7 unless you meet one of the exceptions (see instructions). a Nonresident alien required to get ITIN to claim tax treaty benefit b Nonresident alien filing a U.S. tax return Feign (non- U.S.) address (if different from above) (see instructions) Birth infmation Other infmation Sign Here 3 Street address, apartment number, rural route number. Do not use a P.O. box number. City town, state province, country. Include ZIP code postal code where appropriate. 4 Date of birth (month / day / year) / / 6a Country(ies) of citizenship Country of birth City state province (optional) 5 Male Female 6b Feign tax I.D. number (if any) 6c Type of U.S. visa (if any), number, expiration date 6d Identification document(s) submitted (see instructions) Passpt Driver s license/state I.D. USCIS documentation Other Entry date in Issued by: No.: Exp. date: / / United States / / 6e Have you previously received a U.S. tempary taxpayer identification number (TIN) employer identification number (EIN)? No/Do not know. Skip line 6f. Yes. Complete line 6f. If me than one, list on a sheet attach to this fm (see instructions). 6f Enter: TIN EIN Name under which it was issued 6g Name of college/university company (see instructions) City state Length of stay Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including accompanying documentation statements, to the best of my knowledge belief, it is true, crect, complete. I authize the IRS to disclose to my acceptance agent returns return infmation necessary to resolve matters regarding the assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number. Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number Keep a copy f your recds. Acceptance Agent s Use ONLY Name of delegate, if applicable (type print) Signature Name title (type print) F Paperwk Reduction Act Notice, see page 5. / / ( ) Delegate s relationship Parent Court-appointed guardian to applicant Power of Attney Date (month / day / year) Phone ( ) / / Fax ( ) Name of company EIN Office Code Cat. No. 10229L Fm W-7 (Rev. 1-2010) 38 Individual Taxpayer Identification Number

Publication 1915 (Rev. 11-2014) Catalog Number 22533M Department of the Treasury Internal Revenue Service www.irs.gov