CAA IRS ITIN Application Process 3 — Questions and Answers
Question 1: On Form W-7, which reason box applies to a dependent of a U.S. citizen or resident alien?
- Box a
- Box d (Correct answer)
- Box e
- Box g
Correct answer: Box d
Reason box d is for a dependent of a U.S. citizen or resident alien.
Question 2: Which W-7 reason box applies to the spouse of a U.S. citizen or resident alien?
- Box b
- Box c
- Box e (Correct answer)
- Box f
Correct answer: Box e
Box e covers the spouse of a U.S. citizen or resident alien.
Question 3: A nonresident alien student, professor, or researcher filing a U.S. return or claiming an exception would check which box?
- Box f (Correct answer)
- Box h
- Box a
- Box g
Correct answer: Box f
Box f is for nonresident alien students, professors, or researchers filing a return or claiming an exception.
Question 4: Which box is for a dependent or spouse of a nonresident alien holding a U.S. visa?
- Box d
- Box e
- Box g (Correct answer)
- Box c
Correct answer: Box g
Box g applies to the dependent or spouse of a nonresident alien who holds a U.S. visa.
Question 5: A nonresident alien who needs an ITIN to claim a reduced treaty withholding rate would check which box?
- Box b
- Box a (Correct answer)
- Box h
- Box f
Correct answer: Box a
Box a is for a nonresident alien required to get an ITIN to claim a tax treaty benefit.
Question 6: An individual who meets the substantial presence test and must file a U.S. tax return would check which box?
- Box b
- Box d
- Box c (Correct answer)
- Box h
Correct answer: Box c
Box c is for a U.S. resident alien, based on days present in the U.S., who is filing a federal return.
Question 7: When box h ('Other') is checked, what must the applicant also provide?
- Nothing additional
- A notarized affidavit of residence
- A copy of their U.S. visa
- A description of the reason the ITIN is needed, often with an exception code (Correct answer)
Correct answer: A description of the reason the ITIN is needed, often with an exception code
Box h requires the applicant to write in the reason for the ITIN, and exception codes are entered when an exception applies.
CAA IRS ITIN Application Process 3
On Form W-7, which reason box applies to a dependent of a U.S. citizen or resident alien?