WHAT ARE THE CRITERIA FOR APPLYING FOR AN ITIN?
Individuals applying for an ITIN are subject to the criteria established by the Internal Revenue Service (IRS) on Form W-7 (Application for Individual Taxpayer Identification Number). Although a tax return is generally required to apply for an ITIN, individuals receiving a payment from UCLA may apply for an ITIN with a UCLA Acceptance Agent in Tax Services providing the individual has met the eligibility requirements and has complied with the provisions for exceptions as set forth by the Internal Revenue Service (IRS). INTERNATIONAL GUEST SPEAKERS Individuals receiving a service payment must be a resident of a tax treaty country. In order to apply for an ITIN without filing a tax return, applicants can use Exception 2 providing they are a resident of a tax treaty country, complete Form 8233 (Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual), and provide a “letter of invitation” from a UCLA department. Please advise foreign v
