Certain individuals who do not have an individual taxpayer ID number (ITIN) or a Social Security Number will be required to apply for an ITIN. These individuals include students who receive scholarship or fellowship payments, as well as those who receive honorarium or lecture fees. The application process for an ITIN requires an in-person appointment with a UCLA Acceptance Agent. Sponsoring departments making service or honorarium payments to international visitors who are residents of tax treaty countries should arrange for in-person interviews for their visitors with Tax Services. If a visitor does not speak English, the sponsoring department should also arrange for an interpreter to be present at the interview. Required Documents
Individuals who are residents of tax treaty countries receiving an honorarium for a speaking engagement on a B-1 or WB visa must complete their GLACIER record and provide Form 8233 to claim a tax treaty benefit. Students who are residents of tax treaty countries receiving a scholarship or fellowship must complete their GLACIER record and provide a W8BEN to claim a tax treaty benefit.
Special Situations
Requesting an ExceptionIndividuals receiving a service payment who are unable to apply for an ITIN with a UCLA acceptance agent may receive payment, providing the department sends an email to Tax Services requesting an exception for making a payment without a U.S. taxpayer ID number. The visitor must sign an honorarium statement indicating they have not received honoraria from more than five educational institutions in the previous six-month period. The honorarium statement is automatically generated by GLACIER, once the individual completes their information in the system. Please note that payments made without a U.S. taxpayer ID number are subject to 30% federal withholding income taxes. (Payments which exceed $1500 are automatically subject to 7% state withholding income tax, whether or not a taxpayer ID number is used.) Email to Tax Services requesting an exception for making a payment without a U.S. taxpayer ID number must indicate why the individual was unable to apply for an ITIN. For example:
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