Because I'm not paid by caltech but by my institute in Japan, neither ISS nor faculty record gave me a letter for the SSN, and faculty record personel gave me an application form for the Independent Taxpaier Identification Number (form W-7) which can be used as an ID number for applying driver's lisence. Today I went to the IRS office in LA downtown. It was in the Federal building, on the 4th floor. At first, I had to tell the reception person my purpose of visit. I explained it and she told me I had to bring a tax-return. But the form W-7 states that foreign scholars are not required to bring it, so I said I was an exception. Then she replied "Are you kidding? There are no exceptions. Or are you bringing all your money from your country?" Uh, actually, sort of, yes. But if I had said yes, I couldn't get ITIN. So I showed the explanation on the form W-7 and she allowed me to proceed.
At the window, I had to file "FORM 8233" but I had not been able to find it online, so I asked it there. But the form turned out to be way harder to fill in than the SSN form. I have to spell out the tax treaty article number which exempts me from withholding blah blah blah, and the detailed explanation why I need exemption from blah blah blah. Maybe it is easier to show the form to the ISS or FR person and get a letter for the SSN.
FYI: Here I copy some part of the page 2 of the Form 8233
- 11 Compensation for independent (and certain dependent) personal services:
- a Description of personal services you are providing -----------
- b Total compensation you expect to be paid for these services in this calendar or tax year $-------
- 12 If compensation is exempt from withholding baaed on a tax treaty benefit, provide:
- a Tax treaty and tax treaty article on which you are basing exemption from withholding ------ (In my case, U.S./Japan tax treaty, Article 19)
- b Total compensation listed on line 11b above that is exempt from tax under this treaty $-----------
- c Country of permanent residence
Note: Do not complete lines 13a through 13c unless you also recieved compensation for personal services from the same withholding agent.
- 13 Noncompensatory scholarship or fellowship income:
- a Amount $-----
- b Tax treaty and tax treaty article on which you are basing exemption from withholding ------
- c Total income listed on line 13a above that is exempt from tax under this treaty $---------
- 14 Sufficient fact to justify the exemption from withholding claimed on line 12 and/or lie 13 (see instructions)---------------------------------------------------------------------------------
UPDATE: I found a good explanation here: http://www.ucop.edu/ucophome/cao/paycoord/i8233.pdf
