Middlebury

 

W-7 Procedures and Instructions

  1. Tax Office determines need for ITIN and informs Authorized Representative to perform necessary tasks.
  2. Authorized Representative prints out these procedures and instructions and checks off each point taken care of and if necessary writes comments next to it. This becomes the checklist which needs to be kept with the file.
  3. If Non-qualified Scholarship, Authorized Representative asks for Award Letter (Monterey Template here) from awarding department and if on a F-1, J-1, or M-1 visa a Letter certifying that the individual is not working and thus not eligible for a Social Security Number from the Designated Primary School Official (DPSO/RO) (Monterey Template here).
  4. If Honorarium, Authorized Representative asks for Engagement Invitation Letter from department and if on a F-1, J-1, or M-1 visa a Letter certifying that the individual is not working and thus not eligible for a Social Security Number from the Designated Primary School Official (DPSO).
  5. Authorized Representative asks ITIN applicant to come to his/her office with passport and visa documents.
  6. Authorized Representative prints out the “Letter for Applicant” (Middlebury Copy, Monterey Copy) and asks the applicant to read, sign, and date it.
  7. Authorized Representative needs to sign and date the Applicant letter as well.
  8. Authorized Representative asks ITIN applicant to sign and date “Foreign National Information Form”, “W-8BEN”, and if applicable “Form 8233”. All from Windstar. If the Foreign National Information is the paper version, not the print out from the FNIS Website, and ITIN Applicant is here on visa waiver or B visa, applicant also needs to sign the “B Honoraria Eligibility Certification”.
  9. Authorized Representative asks for and reviews the original ID (preferably passport otherwise see Attachment 2 “Supporting Documentation Table” to Certifying Acceptance Agent Agreement for possible documentation (at least two on the list, only the original passport is a stand-alone document)). Make copies of picture page of passport, visa page of passport (unless here on visa waiver), both sides of I-94 and of any other applicable visa document, e.g., I-20 for F-1, DS-2019 for J-1, I-797 for O-1.
  10. Authorized Representative pulls up W-7 pdf file on computer to fill it out:
    1. Mark the applicable boxes in the “Reason you are submitting Form W-7 Section. Most likely the reason for application is a) (Nonresident Alien required to obtain ITIN to claim tax treaty benefit), mark boxes a & h, note “Exception 2 (b) for scholarship” or “Exception 2(a) for honorarium” on h’s dotted line and enter the treaty country and article number from Form 8233 or W-8BEN.
    2. Enter 1a) based on passport name
    3. Enter 1b) if name at birth was different name (ask applicant)
    4. Enter 2) enter the applicant’s U.S. address if staying in the U.S. 6 weeks or more, otherwise, enter their foreign address
    5. Enter 3) enter only if used U.S. address above. If no more foreign address, just enter country where lived last
    6. Enter 4) get DOB from the passport & ask the applicant for their country, city, state, or province of birth and note them in the applicable boxes
    7. Enter 5) mark the applicable box
    8. Enter 6a) from passport
    9. Enter 6b) Mark N/A, not applicable
    10. Enter 6c) Note the applicant’s visa type, visa number and expiration date from the applicant’s visa or I-94
    11. Enter 6d) Mark the passport box, enter the country who issued the passport, passport number & expiration date. From the I-94 note the Entry date into U.S.
    12. Enter 6e) Mark the applicable box
    13. Enter 6f) Complete only if 6e) was answered “Yes”
    14. Enter 6g) Enter name, city, & state of college/institution. Enter the applicant’s length of stay. You can get this information from the I-94, i.e., count days between date of entry and date of departure
    15. Next to “Sign Here” have the applicant sign the 1st line, date the form, & put their U.S. phone number
    16. Next to “Acceptance Agent’s Use Only” enter your phone and fax number, your name and title, Monterey Institute, EIN is 94-1425570, EFIN 00000001 (Middlebury College, EIN 03-0179298, EFIN 00000000)
    17. Write in the “For IRS Use Only” box on the upper right side the code for the document(s) you used by hand, e.g., write 01 if you used a passport. If you looked at another document besides the passport, add the code for that document as well. Codes can be found in the second addendum to the Certifying Acceptance Agent Agreement. If the applicant does not have a passport, write the document code numbers for the two or more documents you used instead
    18. Print the W-7
    19. Ask the applicant to read through the W-7, sign and date it
    20. Authorized Representative needs to sign and date W-7
    21. Make copy of W-7 and the "Letter for Applicant", give copy of W-7 and original "Letter for Applicant" to visitor and visitor can leave.
  11. If Form 8233 was necessary, Tax Office (Middlebury) or Controller (Monterey) needs to sign Form 8233. Form 8233 along with Form W-7 needs to be faxed to the IRS (see 8233 Procedures in this section on the website).
  12. Print out the “Letter to IRS” (Middlebury Copy, Monterey Copy), enter the name of the applicant and the kind of documentation/identification used to verify the applicant and sign and date it.
  13. Fill out the Certificate of Accuracy and sign with date and enter EIN and Office code
  14. When making copies, make a note on them that they are copies.

 

Checklists for Documents Needed for ITIN and AP file

Non-Qualified Scholarships

  1. Checklist
  2. IRS letter
  3. W-7 form
  4. Applicant Letter
  5. Certificate of Accuracy
  6. Foreign National Information Form
  7. W-8BEN
  8. Award Letter
  9. if on F-1, J-1, or M-1 visa an Employment Letter
  10. Copy of picture page of passport
  11. Copy of visa page of passport (unless here with visa waiver)
  12. Copy of both sides of I-94
  13. if on F-1, copy of both sides of I-20
  14. if on J-1, copy of both sides of DS-2019
  15. if on O-1, copy of both sides of I-797
  16. Check Request / Voucher

Honoraria

  1. Checklist
  2. IRS letter
  3. W-7 form
  4. Applicant Letter
  5. Certificate of Accuracy
  6. Foreign National Information Form
  7. W-8BEN
  8. 8233
  9. Contract
  10. If on F-1, J-1, or M-1 visa an Employment Letter
  11. Copy of picture page of passport
  12. Copy of visa page of passport (unless here with visa waiver)
  13. Copy of both sides of I-94
  14. if on F-1, copy of both sides of I-20
  15. if on J-1, copy of both sides of DS-2019
  16. if on O-1, copy of both sides of I-797
  17. Check Request / Voucher

Checklists for Package sent to IRS

Non-Qualified Scholarships

  1. Original IRS letter
  2. Original W-7 form
  3. Certificate of Accuracy
  4. Award Letter
  5. W-8BEN
  6. if on F-1, J-1, or M-1 visa an Employment Letter

Honoraria

  1. Original IRS letter
  2. Original W-7 form
  3. Certificate of Accuracy
  4. Contract
  5. Form 8233
  6. if on F-1, J-1, or M-1 visa an Employment Letter

Mail the W-7 package to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.

These should be sent by Certified Mail, Return Receipt Requested.

Make sure you have copies of all of the above documentation and place each package for each applicant into a special file that includes all W-7 applications. That file should include the original Certifying Acceptance Agent Agreement as well.

Keep each application (all the relevant documents related to the assistance furnished to an applicant of an ITIN and correspondence with the IRS) for a period of three calendar years following the year in which the application is mailed to the IRS.

 

 

 

 

General and Contact Information

Within six weeks, IRS should send Form 9844 with ITIN. Maintain the enclosed sheet for tracking purposes.

If you don’t get Form 9844 from the IRS for any of the applicants within six weeks, call 1-512-433-5966 (select the prompt for acceptance agents). You can also Fax them at 1-512-460-4357. Do not give out the 512 numbers to the public.

Once Form 9844 has arrived file it with applicants W-7 file.

Note the ITIN on the tracking sheet. For Monterey, this sheet will need to be sent to the Tax Office upon their request.

Enter ITIN on W-8BEN Treaty or Form 8233 for this person in accounts payable file. Give to Accounts Payable to enter in Vendor Record and Tax Office updates Windstar.