If you are an individual who is not eligible to get a social security number (SSN) but you must furnish a taxpayer identification number under the following circumstances:

1. You are a nonresident alien individual claiming reduced withholding under an applicable income tax treaty for which an ITIN is required.

2. You are a nonresident alien individual not eligible for a SSN who is required to file a U.S. tax return or who is filing a U.S. tax return only to claim a refund.

3. You are a nonresident alien individual not eligible for a SSN who elects to file a joint U.S. tax return with a spouse who is a U.S. citizen or resident alien.

4. You are a U.S. resident alien (based on the substantial presence test) who files a U.S. tax return but who is not eligible for a SSN.

5. You are an alien spouse claimed as an exemption on a U.S. tax return who is not eligible to get a SSN.

6. You are an alien individual eligible to be claimed as a dependent on a U.S. tax return but who is not eligible to get a SSN.

7. You are a nonresident alien student, professor, or researcher who is required to file a U.S. tax return but who is not eligible for a SSN, or who is claiming an exception to the tax return filing requirement.

8. You are a dependent/spouse of a nonresident alien U.S. visa holder, who is not eligible for a SSN.

Please see instructions for Form W7 for details.

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