U.S. Taxpayer Identification Numbers Any recipient whose income is effectively connected with a U.S.trade or business must obtain, and furnish you with, a U.S. taxpayeridentification number. If you do not have the recipient's number, youmust request it. You can use Form W-9, hotel rooms GlasgowRequest for TaxpayerIdentification Number and Certification, to request recipientsto furnish a taxpayer identification number and to certify that thenumber furnished is correct. You must have this number before allowingthe recipient an exemption from withholding. You must furnish these required identification numbers on the Forms1042-S filed with the IRS for nonresident aliens witheffectively connected income. You must also furnish your employeridentification number on your annual Form 1042 and on each Form1042-S. Do not use on Forms 1042 and 1042-S, or on theFederal Tax Deposit Coupon, the identification number of the principalor person for whom you are making payments of income subject towithholding. Since the amounts on these forms are checked by the IRS,matching you (the withholding agent) with your tax deposits during theyear is essential to avoid unnecessary correspondence, deficiencyassessments, penalties, interest, or refunds. The U.S. taxpayer identification number is a social security numberor an individual taxpayer identification number in the case of anindividual and an employer identification number in all other cases.An individual may obtain a social security number by completing FormSS-5, Application for a Social Security Card,available from Social Security Administration (SSA) offices. Anemployer identification number can be obtained by completing FormSS-4, Application for Employer Identification Number.You can get this form at IRS or SSA offices. Individual taxpayer identification number (ITIN).The IRS will issue an ITIN to a nonresident or resident alien whodoes not have and is not eligible to get a social security number(SSN). To apply for an ITIN, Form W-7 must be filed with the IRS. Itusually takes about 30 days to get an ITIN. The ITIN is enteredwherever an SSN is requested on a tax return. If you are required toinclude another person's SSN on your return and that person does nothave and cannot get an SSN, enter that person's ITIN. Backup withholding.A payer of interest, dividends, patronage dividends, or royalties,a broker, or a barter exchange may have to withhold 31% of eachpayment or transaction if the payee does not provide a correcttaxpayer identification number. Generally, nonresident alienindividuals and foreign corporations, partnerships, and estates andtrusts that are not engaged in a U.S. trade or business and do nothave an office or place of business in the United States are notrequired to have U.S. taxpayer identification numbers. Although theyhave no identification numbers to provide a payer or broker, thesenonresident aliens are not subject to any backup withholding. Except in the case of dividends, the payee should use FormW-8 to tell the payer, broker, or barter exchange that the payeeis a nonresident alien and is not subject to backup withholding. FormW-8 does not exempt the payee from the 30% (or lower treaty)withholding rate. Absent definite knowledge that a payee is a U.S.person, the payer of dividends may treat the payments to a payee witha foreign address as exempt from the possible application of backupwithholding.