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TaxRobin
TaxRobin, Tax Consultant
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Experience:  International tax
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What is the treaty article number please UK (I am requesting

Customer Question

What is the treaty article number please for the UK (I am requesting a ITIN from the US)
Submitted: 6 months ago.
Category: Tax
Expert:  TaxRobin replied 6 months ago.

Hello

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.

Customer: replied 6 months ago.
I do qualify for an exception (1d) I think I come under. I am a UK citizen and beneficiary of a retirement account and a lifetime variable select policy, and need to complete W-7 for the ITIN. The IRS require a treaty article number.Thank you for your help which is much appreciated.
Expert:  TaxRobin replied 6 months ago.

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.

Expert:  TaxRobin replied 6 months ago.

You are most welcome.
A positive rating is appreciated so I get credit for the response.

Customer: replied 6 months ago.
I am marking a & h on the W-7. I am confused about the terminology of the exception. One of the policies seems to be some form of Annuity, and the other a lifetime variable select. Does this mean that both would be described as retirement (for the exception) and 17 for the treaty article number. My W-7 has already been rejected once for not filling in the exception, and I am short of time now and am concerned about having it rejected again because of this uncertainty.
Customer: replied 6 months ago.
I just sent a reply but not sure if you received it?
Expert:  TaxRobin replied 6 months ago.

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?

Customer: replied 6 months ago.
I believe so. I have too complete some forms including a W-8BEN and return them by next March - one year from when they were first sent to me.
Expert:  TaxRobin replied 6 months ago.

The W8 BEN is generally what is requested.

I sincerely ***** ***** best for you.

You are most welcome.
A positive rating is appreciated so I get credit for the response.

Expert:  TaxRobin replied 6 months ago.

The W8 BEN is generally what is requested.

I sincerely ***** ***** best for you.

You are most welcome.
A positive rating is appreciated so I get credit for the response.

TaxRobin, Tax Consultant
Category: Tax
Satisfied Customers: 13605
Experience: International tax
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