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Individual Tax Identification Number (ITIN) Prepared for The 4th Latino Credit Union Conference Compliance Workshop   Francine Prince-Jones ITIN Program Manager
Agenda ,[object Object],[object Object],[object Object],2
What is an ITIN? ,[object Object],[object Object],3
An ITIN does NOT…. ,[object Object],[object Object],[object Object],4
An ITIN is required if you are  .. ,[object Object],[object Object],5
Requirements Cont. ,[object Object],[object Object],[object Object],6
EXCEPTIONS ,[object Object],[object Object],[object Object],[object Object],7
Exception 1-   Third Party Withholding on Passive Income ,[object Object],[object Object],[object Object],Federal Tax Withholding and/or Information Reporting must take place within the current tax year. 8
Exception 1 Cont. ,[object Object],[object Object],[object Object],9
Exception 1 Cont. ,[object Object],[object Object],[object Object],10
Exception 3 -  Third Party Reporting of Mortgage Interest   ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],11
Exception 4 - Third Party Withholding Disposition by Foreign Person of US Real Property ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],12
How to Apply for an ITIN ,[object Object],[object Object],[object Object],13
W-7 Application Process ,[object Object],[object Object],[object Object],14
Acceptance Agent Program ,[object Object],[object Object],15
Acceptance Agents Cont. ,[object Object],[object Object],[object Object],[object Object],[object Object],16
Acceptance Agent Program Cont. ,[object Object],[object Object],[object Object],17
Help and Information ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],18

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