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Understanding Exception 5 TD 9363 for ITIN Application

Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.



This information is helpful for Foreign persons who are in the process of ITIN application, Under the Category of Exceptions TD 9633

Brief ITIN stands for Individual Tax Identification Number. For more information on who requires the ITIN application please refer to this blog

In this blog, we will discuss the exceptional 5 category that applies to a certain individual who holds financial or IRS compliance requirements.

What is the Exception 5 TD 9363 who needs ITIN under this category?

This exception may apply to you if you have a non-U.S. representative obligation from a foreign public limited company that needs to obtain an ITIN in order to file electronic returns with the IRS.

Documents Required to apply for ITIN under this category

In addition to passport work and ITIN application which can be done via the IRS-approved certified acceptance agents [CAA]

The applicant needs to obtain "an original signed letter from your employer on corporate letterhead stating that an ITIN is needed for TD 9363, and you have been designated as the person responsible for ensuring compliance with IRS information-reporting requirements "

If you need assistance in completing form Form W-7 for an ITIN application, ITIN Renewal, ITIN rejected resubmission or to reclaim the FIRPTA tax/8805/1042S/1040NR/8288A/1099. Our team can assist. We are one of the IRS-approved Certified Acceptance Agents (CAA) with many years of experience dealing with the ITIN office and IRS US 1040/1040NR personal tax return service.


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