Publication 516 |
2000 Tax Year |
Foreign Taxes
U.S. Taxpayer Identification Numbers
As the withholding agent, you must generally request that the payee
provide you with its U.S. taxpayer identification number (TIN). You
must include the payee's TIN on forms, statements, and other tax
documents. The payee's TIN may be any of the following.
- An individual may have a social security number (SSN). If
the individual does not have, and is eligible for, an SSN, he or she
must use Form SS-5 to get an SSN. The Social Security
Administration will tell the individual if he or she is eligible to
get an SSN.
- An individual may have an IRS individual taxpayer
identification number (ITIN). If the individual does not have, and is
not eligible for, an SSN, he or she must apply for an ITIN
by using Form W-7.
- Any person other than an individual, and any individual who
is an employer or who is engaged in a U.S. trade or business as a sole
proprietor, must have an employer identification number (EIN). Use
Form SS-4 to get an EIN.
A TIN must be on a withholding certificate if the beneficial owner
is claiming any of the following.
- Tax treaty benefits (other than for income from marketable
securities, discussed earlier).
- Exemption for effectively connected income.
- Exemption for certain annuities (see Pensions,
Annuities, and Alimony, earlier).
- Exemption based on exempt organization or private foundation
status.
In addition, a TIN must be on a withholding certificate from a
person claiming to be any of the following.
- Qualified intermediary.
- Withholding foreign partnership.
- Foreign grantor trust with no more than 5 grantors unless
the grantor trust is an account holder of a qualified intermediary.
See Notice 2001-4.
- Exempt organization.
- U.S. branch of a foreign person treated as a U.S. person
(see section 1.1441-1(b)(2)(iv) of the regulations).
- U.S. person.
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