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Can Foreign Individuals Use a Foreign Tax ID to Claim Treaty Benefits?
February 5, 2025
Q. Can foreign individuals use their foreign tax IDto claim treaty or must they have an SSN/TIN? For example, an award payment to a student. They don't have a US TIN but they do have a foreign one and have made a claim by completing their W8 form in full. Can the excemption rate be allowed with a foreign tax ID?
A.
(Answered by IOFM's third-party tax advisor)
The instructions for Form W-8-BEN state that:"If you are claiming treaty benefits, you are generally required to provide an ITIN if you…
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