What Is Form 9814 and Who Needs to File It?
Understand Form 9814, the request nonresident aliens attach to a W-8BEN to obtain a TIN solely for claiming tax treaty benefits.
While searching for information on claiming U.S. tax treaty benefits, you may encounter references to Form 9814. This form is an internal document used by the IRS for mail services and is not intended for taxpayer use. The correct procedure for a nonresident alien to claim tax treaty benefits involves other forms, primarily Form W-8BEN and, if necessary, Form W-7.
Claiming Treaty Benefits with Form W-8BEN
Nonresident aliens who receive certain types of U.S. source income, such as royalties or specific scholarships, use Form W-8BEN, Certificate of Foreign Status of Beneficial Owner. This form is used to certify your foreign status to the entity paying you. It is also used to claim a reduced rate of, or exemption from, tax withholding based on a tax treaty between your country of residence and the United States.
To successfully claim these benefits on Form W-8BEN, you must provide a U.S. Taxpayer Identification Number (TIN). This number is required to validate your request for treaty benefits with the IRS.
What About Income from Personal Services?
If you are a nonresident alien receiving income for personal services performed in the U.S., the process is different. For this type of income, you would use Form 8233, Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual. Similar to Form W-8BEN, this form requires a TIN to claim treaty benefits on eligible income.
How to Get a Required Taxpayer Identification Number
A U.S. Taxpayer Identification Number can be either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). If you are not eligible to receive an SSN, you must apply for an ITIN by filing Form W-7, Application for IRS Individual Taxpayer Identification Number. The ITIN is issued for tax administration purposes.
Applying for an ITIN for Treaty Purposes
Normally, a Form W-7 is submitted with a federal income tax return. However, an exception exists for individuals who need an ITIN solely to claim tax treaty benefits. In this situation, you can apply for the ITIN without attaching a tax return, but you will need to provide other required documentation to prove your identity and foreign status.
Understanding the Submission Process
It is important to understand that the forms are sent to different places. Form W-8BEN or Form 8233 is not sent to the IRS. Instead, you provide this form directly to the withholding agent, which is the person or entity paying you the income.
The application for an ITIN, Form W-7, is handled separately. This form, along with your proof of identity and foreign status documents, must be mailed directly to the IRS processing center listed in the form’s instructions.