Time: Sun Feb 09 07:58:25 1997 by primenet.com (8.8.5/8.8.5) with SMTP id GAA17608; Sun, 9 Feb 1997 06:57:29 -0700 (MST) Date: Sun, 09 Feb 1997 07:51:39 -0800 To: (Recipient list suppressed) From: Paul Andrew Mitchell [address in tool bar] Subject: SLS: SSN's for nonresident aliens >Date: Sun, 09 Feb 1997 06:16:23 -0800 >To: Light Shadows <voila@tdl.com> >From: Paul Andrew Mitchell [address in tool bar] >Subject: I'm pretty sure you'll find this of interest >Cc: Richard McDonald > >Dear L. Shadows, > >Thank you for this. > >Did you catch the reference to >"proof of foreign status"? > >There's the "wedge"! > >Many thanks. > >/s/ Paul Mitchell > > > >At 01:24 AM 2/9/97 -0800, you wrote: >>Paul: >> >>I was surfing the IRS web page and found a document, >>URL ftp://ftp.fedworld.gov/pub/irs-regs/td8671.txt, >>containing the excerpts that follow. >> >>The "IRS individual taxpayer identification number", >>mentioned infra, is a new ID number they plan or >>already do make available. The associated default >>status for these numbers is nonresident alien. >>would not recommend everyone go out and get one. >> >>I wonder what is the IRS prescribed form for informing >>them that one or one's business is nonresident alien. >> >>L. Shadows >> >> >><START OF Excerpt of ftp://ftp.fedworld.gov/pub/irs-regs/td8671.txt>: >> >>(g) Special rules for taxpayer identifying numbers issued >>to foreign persons-- >>(1) General rule-- >>(i) Social security >>number. A social security number is generally identified in the >>records and database of the Internal Revenue Service as a number >>belonging to a U.S. citizen or resident alien individual. A >>person may establish a different status for the number by >>providing proof of foreign status with the Internal Revenue <---!!! >>Service under such procedures as the Internal Revenue Service >>shall prescribe, including the use of a form as the Internal >>Revenue Service may specify. Upon accepting an individual as a >>nonresident alien individual, the Internal Revenue Service will >>assign this status to the individual's social security number. >> >>(ii) Employer identification number. An employer >>identification number is generally identified in the records and >>database of the Internal Revenue Service as a number belonging to >>a U.S. person. However, the Internal Revenue Service may >>establish a separate class of employer identification numbers >>solely dedicated to foreign persons which will be identified as >>such in the records and database of the Internal Revenue Service. >>A person may establish a different status for the number either >>at the time of application or subsequently by providing proof of >>U.S. or foreign status with the Internal Revenue Service under >>such procedures as the Internal Revenue Service shall prescribe, >>including the use of a form as the Internal Revenue Service may >>specify. The Internal Revenue Service may require a person to >>apply for the type of employer identification number that >>reflects the status of that person as a U.S. or foreign person. >> >>(iii) IRS individual taxpayer identification number. An >>IRS individual taxpayer identification number is generally >>identified in the records and database of the Internal Revenue >>Service as a number belonging to a nonresident alien individual. >>If the Internal Revenue Service determines at the time of >>application or subsequently, that an individual is not a >>nonresident alien individual, the Internal Revenue Service may >>require that the individual apply for a social security number. >>If a social security number is not available, the Internal >>Revenue Service may accept that the individual use an IRS >>individual taxpayer identification number, which the Internal >>Revenue Service will identify as a number belonging to a U.S. >>resident alien. >> >><END OF EXCERPT OF ftp://ftp.fedworld.gov/pub/irs-regs/td8671.txt> >> >> >> ==================================================================== [Text is usually formatted in Courier 11 non-proportional spacing @] [65-characters per line; .DOCs by MS-WORD for MS-DOS, Version 5.0B.] Paul Andrew Mitchell, B.A., M.S., email address: pmitch@primenet.com Web site for the Supreme Law Firm is URL: http://www.supremelaw.com Ship to: c/o 2509 N. Campbell, #1776, Tucson, Arizona state [We win] We can decode all your byte streams, spaghetti code notwithstanding. Coming soon: "Manifesto for a Republic" by John E. Trumane ie JetMan ====================================================================
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