ITIN application for Income from Scholarship Fellowship and Grants (Non-SEVP Approved Educational Institution (Claiming Tax Treaty Benefits)
Persons who are eligible to claim need to obtain a valid ITIN(US Tax ID):
A) Individuals claiming the benefits of a tax treaty who are either exempt from or subject to a reduced rate of tax on their income from scholarships, fellowships, or grants (i.e. foreign students, scholars, professors, researchers, or foreign visitors, or any other individual)
and
B) Who will be submitting Form W-8BEN to the withholding agent [i.e. Universities, US contractors]
Documentation is to be submitted by individuals who are eligible to claim an Exception.
A copy of a contract with a College, University, or Educational Institution,
A letter or official notification from the Educational Institution (i.e. College or University) awarding the non-compensatory scholarship, fellowship, or grant; or along with:
A copy of the individual’s passport showing a valid Visa issued by the US Department of State and
Evidence (information) displayed on the Form W-7/ W-7(SP) application that the person is entitled to claim the benefits of a tax treaty, and
A copy of the Form W-8BEN that was submitted to the withholding agent, attached to the Form W-7/W-7(SP); and
A letter from the Social Security Administration (SSA)*, stating that the individual is ineligible to receive a Social Security Number, and Note: Student on a F-1, J-1, or M-1 visa who will not be working while studying in the U.S., will not have to apply for a SSN. They will be permitted to provide a letter from their Designated School Official (DSO) or Responsible Officer (RO), stating that they will not be securing employment in the U.S. or receiving any type of income from personal services.
Our team specializes in international expatriate U.S. personal tax return services. If you need assistance with ITIN Renewal/US 1040 filing for refund claim/FATCA Compliance work/FBAR FINCEN114 Filing, ITIN/ Form W7 Application/E.I.N./Form W8BENE or Certified Acceptance Agents [C.A.A.] services/1040NR U.S. tax filing for refund claim of excess 1042S / 8288A/ 8805/ W2/ 1099. We are happy to assist our clients in a timely, efficient, and cost-effective way.
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