Important Reminders Investing in DC Zone assets.Beginning in 2003, investments in District of Columbia EnterpriseZone (DC Zone) assets held more than 5 years will qualify for aspecial tax benefit. If you sell or trade a DC Zone asset at a gain,you will not have to include any qualified capital gain in your grossincome. This exclusion applies to an interest in, or property of,certain businesses operating in the District of Columbia. For moreinformation, see Publication 954, Tax Incentives for EmpowermentZones and Other Distressed Communities. U.S. property acquired from a foreign person.If you acquire a U.S. real property interest from a foreign personor firm, you may have to withhold income tax on the amount you pay forthe property (including cash, the fair market value of other property,and any assumed liability). Domestic or foreign corporations,partnerships, trusts, and estates may also have to withhold on certaindistributions and other transactions involving U.S. real propertyinterests. If you fail to withhold, you may be held liable for thetax, penalties that apply, and interest. For more information, seePublication 515, Withholding of Tax on Nonresident Aliens andForeign Corporations. Sweden HotelsForeign source income.If you are a U.S. citizen with investment income from sourcesoutside the United States (foreign income), you must report thatincome on your tax return unless it is exempt by U.S. law. This istrue whether you reside inside or outside the United States andwhether or not you receive a Form 1099 from the foreign payer. Alien's 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, file Form W-7, Application forIRS Individual Taxpayer Identification Number discount hotels in Esbjergwith the IRS.Enter your ITIN wherever an SSN is requested on a tax return. If youmust include another person's SSN on your return and that person doesnot have and cannot get an SSN, enter that person's ITIN. An ITIN is for tax use only. It does not entitle you to socialsecurity benefits or change your employment or immigration statusunder U.S. law.