Hi,

My friend has been inhered a pension from her grandfather who died. She must fill out a W-7 form to get an ITIN from IRS. The main problem is a filling a reason (the top of first page). The IRS recently not accepted W-7 form and said : "You did not provide the exception you have met, your country of residence or the applicable treaty article number"
Can somebody help with this?

Regards,
Sylwester

Why can she not wait until tax time?

She need to get ITIN first and next get a pension

She needs a letter from the pension plan administrator stating that she needs an ITIN. Attach a copy of that letter to the W-7, and the IRS will then issue her one.

Hi,

I don't know what is pension plan administrator. Her grandfather worked plumber. She is Polish resident.

If she is to inherit a pension, someone will be sending a monthly check or, if it is a lump sum, one BIG check.

The writer of that check needs to draft a simple letter to the IRS stating that your Polish friend needs an ITIN so they can issue the check.

Your friend may want to consider getting professional help.

Hi again,

This cause is a long story - about 3 years. My friend gave me old correspondence with plan administrator who write her that ITIN number will be issued by mail. Unfortunately IRS returns W-7 forms cause it is not correctly filled. She didn't received help how to fill out the W-7 form.

Lately IRS sent a green form (Notice 1051) where point 12 says: "...You did not provide the exception you have met, your country of residence or the applicable treaty article number."

So I have checked W-7 instructions to find out what is going on with these four exceptions (to fill out at Reason point H).

Lately she fill A (as the reason) and I think is the most accurate for her situation, but looks like not exactly, cause IRS return W-7.

Regards,
Sylwester

She needs to get professional help to fill the form, or you need to explain in detail why she meets the exception.

Lately IRS sent a green form (Notice 1051) and have checked a point 12 says: "...You did not provide the exception you have met, your country of residence or the applicable treaty article number."
So, they need to know more and I don't know what exception from 4 to fill out.

Okay, if you want to try to help, download IRS Pub 901 from www.irs.gov and see if there is a tax treaty between Poland and the United States.

I still advise she get professional tax help!

Thank you for response.
Where can she get professional help? How much it cost?

Regards,
Sylwester

If she is in Poland, have her contact the local US consulate. They can recommend someone local to help her.

Cost should be somewhere in the $100-200 range.