If you check box b, c, d, e, f, or g, you must file a U.S federal tax return with Form w-7 unless you meet one of the exceptions
**Hover over each section for more information**
Reason A Check this box to claim certain tax treaty benefits. You must also check box "h" and enter the appropriate
Exception (1 or 2) You must also identify the exception number and alpha subsection. For example "
Exception 1d - Pension Income" You also must enter the "treaty country" and "treaty article number"
Reason B Check this box if you're a nonresident alien who is filing a tax return to: 1. Report income 2. Filing a tax return only to get a refund
Reason C Check this box if you're a foreign individual living in the US who doesn't have permission to work from the UCSIS (thus ineligible for a SSN) and are required to file a tax return
Reason D Check this box if you are a dependent and are not eligible for a SSN. You must also include the name and SSN of the US Citizen/Resident Alien in the box below
Reason E Check this box if: 1. You're a spouse of a resident/non-resident alien and your ARE NOT filing a tax return (including joint return), you're not eligible for a SSN, and you are being claimed as an exemption. OR 2. You are a resident/non-resident alien filing a joint tax return with your US Citizen or resident alien spouse. You must also include the the name and SSN of the US Citizen/Resident Alien in the box below
Reason F Check this box if you're a student, professor or researcher who has not abandoned their foreign residence and who is in the US temporarily to attend classes, teach or perform research. You must also complete lines: 6c and 6g. **You must attach a copy of the visa to your W7 application (unless you are entering the US from the following countries: Canada, Bermuda, Bahamas, Cayman Islands, or Turks and Caicos Islands.)
Reason G Check this box if you meet all the following requirements: 1. You can be claimed as a dependent or spouse on a US tax return. 2. You are not able or are ineligible for a SSN. 3. You have entered the US with a nonresident alien who hold a US Visa. **You must attach a copy of the visa to your W7 application (unless you are entering the US from the following countries: Canada, Bermuda, Bahamas, Cayman Islands, or Turks and Caicos Islands.)
Reason H If you feel the reason you're applying for an ITIN isn't described above, describe in detail why you're requesting an ITIN in this box and make sure to include all supporting documents. Box H is also used for identifying "Exceptions" by it's alpha numberic subsection as well as the category. Example of the correct format for entering an exception: "Exception 1(d) - Pension Income"