茶杯里的风波# Memory - 如烟网事
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This process only applies to "Treaty claiming" during ITIN application, does
not apply to "Tax Return filling" with ITIN application. Mainly for
visiting scholar/students who do not have SSN but received U.S. source
income (Honorarium, scholarship/award/prize, details in page 4 and 7 of http://www.irs.gov/pub/irs-pdf/iw7.pdf)
The following documents must be submitted if claim a treaty during any time
in 2013.
a. The original passport or certified copies of passport from the issuing
agency, that support the information provided on the Form W-7. You can
submit copies of original passport if you do any of the following.
1) Have the copies certified by the issuing agency.
2) Have the officers at U.S. Embassies and Consulates overseas provide
certification and authentication services. Contact the Consular Section,
American Citizens Services of the U.S.
3) Visit an IRS Taxpayer Assistance Center in person.
i. Designated Taxpayer Assistance Centers (TACs) in your local area will
be able to validate passports and National ID documents and return those
documents immediately. TACs are available for assistance in completing
applications and will forward documents to Austin, Texas for processing. http://www.irs.gov/uac/TAC-Locations-Where-In-Person-Document-Verification-is-Provided
ii. IRS Tax Attaché at the U.S. embassies in Frankfurt, London, or Paris.
b. A letter requesting the payee’s presence for a B1 visa holder’s
speaking engagement or any letter stating the reason you received the U.S.
source income.
c. Form W-7, check a and h, put Exemption 2 Other Income - Honoraria
Payment if you are B1 received Honorarium, or Exemption 2 Other Income –
taxable scholarship/award/prize if you are F1 who do not have a SSN and
received non-qualified scholarship/award/prize.
d. Form W-8Ben
e. Form 8233
f. Mailing address:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
g. Processing time: 6 – 10 weeks
h. Contact IRS over telephone or visit an office overseas.
1-800-908-9982 (U.S. only) or for international, call 1-267-941-1000 (not a
toll free number)
Office: IRS Tax Attaché at the U.S. embassies in Beijing, London, Frankfurt
, or Paris. (Publication 1915) http://www.irs.gov/uac/Contact-My-Local-Office-Internationally
Beijing U.S. Embassy Beijing
Internal Revenue Service
No. 55 Anjialou Road,
Beijing 100600
Peoples Republic of China
Walk-in assistance by appointment only
Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
London
U. S. Embassy
London
Internal Revenue Service
24/31 Grosvenor Square
London W1A 1AE
United Kingdom
Walk-in assistance
Tuesday through Thursday
9:00 a.m.- 1:00 p.m. and 2:00 p.m. - 4:00 p.m.
Phone Service
Tel: [44] (207) 894-0476
9 a.m. to 12:00 noon. Monday through Friday
Fax: [44] (207) 495-4224
Paris, United States Embassy [33] (1) 4312-2555
France 2 Avenue Gabriel
75382 Paris Cedex 08,
France
Physical Address:
United States Consulate
2, Rue St. Florentin
75001 Paris, France
Walk-in assistance
Monday through Friday
9:00 a.m.- 12:00 noon
Phone Service
Tel. [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: [33] (1) 4312-2303
Frankfurt, U.S. Consulate Frankfurt [49] (69) 7535-3834
Germany Geissener Str. 30
60435 Frankfurt am main,
Germany
Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Phone Service
Tel: [49] (69) 7535-3823
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.
Fax: [49] (69) 7535-3803
A good summary for updated information: http://www.mitbbs.com/pc/pccon_12149_261067.html
not apply to "Tax Return filling" with ITIN application. Mainly for
visiting scholar/students who do not have SSN but received U.S. source
income (Honorarium, scholarship/award/prize, details in page 4 and 7 of http://www.irs.gov/pub/irs-pdf/iw7.pdf)
The following documents must be submitted if claim a treaty during any time
in 2013.
a. The original passport or certified copies of passport from the issuing
agency, that support the information provided on the Form W-7. You can
submit copies of original passport if you do any of the following.
1) Have the copies certified by the issuing agency.
2) Have the officers at U.S. Embassies and Consulates overseas provide
certification and authentication services. Contact the Consular Section,
American Citizens Services of the U.S.
3) Visit an IRS Taxpayer Assistance Center in person.
i. Designated Taxpayer Assistance Centers (TACs) in your local area will
be able to validate passports and National ID documents and return those
documents immediately. TACs are available for assistance in completing
applications and will forward documents to Austin, Texas for processing. http://www.irs.gov/uac/TAC-Locations-Where-In-Person-Document-Verification-is-Provided
ii. IRS Tax Attaché at the U.S. embassies in Frankfurt, London, or Paris.
b. A letter requesting the payee’s presence for a B1 visa holder’s
speaking engagement or any letter stating the reason you received the U.S.
source income.
c. Form W-7, check a and h, put Exemption 2 Other Income - Honoraria
Payment if you are B1 received Honorarium, or Exemption 2 Other Income –
taxable scholarship/award/prize if you are F1 who do not have a SSN and
received non-qualified scholarship/award/prize.
d. Form W-8Ben
e. Form 8233
f. Mailing address:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
g. Processing time: 6 – 10 weeks
h. Contact IRS over telephone or visit an office overseas.
1-800-908-9982 (U.S. only) or for international, call 1-267-941-1000 (not a
toll free number)
Office: IRS Tax Attaché at the U.S. embassies in Beijing, London, Frankfurt
, or Paris. (Publication 1915) http://www.irs.gov/uac/Contact-My-Local-Office-Internationally
Beijing U.S. Embassy Beijing
Internal Revenue Service
No. 55 Anjialou Road,
Beijing 100600
Peoples Republic of China
Walk-in assistance by appointment only
Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
London
U. S. Embassy
London
Internal Revenue Service
24/31 Grosvenor Square
London W1A 1AE
United Kingdom
Walk-in assistance
Tuesday through Thursday
9:00 a.m.- 1:00 p.m. and 2:00 p.m. - 4:00 p.m.
Phone Service
Tel: [44] (207) 894-0476
9 a.m. to 12:00 noon. Monday through Friday
Fax: [44] (207) 495-4224
Paris, United States Embassy [33] (1) 4312-2555
France 2 Avenue Gabriel
75382 Paris Cedex 08,
France
Physical Address:
United States Consulate
2, Rue St. Florentin
75001 Paris, France
Walk-in assistance
Monday through Friday
9:00 a.m.- 12:00 noon
Phone Service
Tel. [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: [33] (1) 4312-2303
Frankfurt, U.S. Consulate Frankfurt [49] (69) 7535-3834
Germany Geissener Str. 30
60435 Frankfurt am main,
Germany
Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Phone Service
Tel: [49] (69) 7535-3823
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.
Fax: [49] (69) 7535-3803
A good summary for updated information: http://www.mitbbs.com/pc/pccon_12149_261067.html
