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Generally when you request an Individual Taxpayer Identification Number (ITIN) you are not required to have a treaty article. The only place on the W7 (US form to request an ITIN) to enter a treaty article would be if you checked OTHER.
ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code.Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.
What is your reason for requesting the ITIN and I can look to the treaty to see for you.
The exception is so you can request the ITIN without waiting to file a US return.
If you are marking "a" then the treaty article that deals with pensions is Article 17.
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Yes those both would be considered as retirement (pension) payments.
Did the administrator for the annuity say you needed an ITIN? Is that so they can pay you out the inherited amount?
The W8 BEN is generally what is requested.
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