JUNCTION INCOME TAX

AND ACCOUNTING SERVICES

10 Heintzman Street, Toronto, Ontario, M6P 2J6

Chester W. Kruzsely of Junction Income Tax is a Certifying Acceptance Agent for the Internal Revenue Service as of September 5, 1997.

A Certifying Acceptance Agent: is a person or entity that is authorized by the Internal Revenue Service to submit Form W-7 to the Internal Revenue Service on behalf of an applicant without have to furnish supporting documentary evidence directly to the Internal Revenue Service. Instead, the Acceptance Agent certifies to the Internal Revenue Service that they have reviewed the appropriate documentation evidencing the applicant's identity and alien status.

The following is a synopsis of a release by the U.S. Embassy December 1996:

Beginning January 1, 1997, the U.S. Internal Revenue Service (IRS) will require all persons, U.S. or foreign, who file a U.S. tax return to provide a valid Taxpayer Identification Number (TIN) on their return. A valid TIN is defined as a Social Security Number (SSN), an Employer Identification Number (EIN), or the new Individual Taxpayer Identification Number (ITIN).

A person must have an ITIN if they are a non-US individual who does not have and cannot obtain a Social Security Number, and meets any of the following conditions:

--required to file a U.S. tax return

--claimed as a dependent of a U.S. person on his or her tax return

--the spouse of a U.S. person who elects to file a joint U.S. tax return

--claimed as a spouse for exemptions on a U.S. tax return, or

--filing a U.S. tax return only to claim a refund.

A person does not need an ITIN if he or she is a U.S. citizen, or already has or can obtain a Social Security Number. Persons who previously were using temporary taxpayer identification numbers assigned by an IRS Service Center will no longer be able to sue those numbers on their U.S. tax returns beginning January 1997. Temporary numbers look similar to SSN's and always begin with the number nine.

An ITIN is valid for tax purposes only and cannot be used to establish the right to work in the U.S. It has no effect on the holder's U.S. immigration status, nor does it qualify the individual for Social Security benefits. Income tax returns filed after January 1, 1997 that fail to include a valid SSN or a valid ITIN will be held up in processing and any refunds will be substantially delayed.

IRS Form W-7, Application for IRS Individual Taxpayer Identification Number needs to be completed and mail to the Internal Revenue Service, Philadelphia Service Center, ITIN Unit, P.O. Box 447, Bensalem, Pa., U.S.A., 19020. A completed Form W-7 must validate your identity and foreign or alien status. This is can be done by furnishing at least two original or certified duplicates of identity documents, one of which mush include a recent photograph.

Below is a representative list of acceptable forms of identification. It is not all inclusive.

--Passport

--Foreign voter registration card if a photo is included

--Foreign military identification card

--U.S. visa (border crossing car-Canada & Mexico only)

--INS Documents I-94, I-20, I-95A, I-184, I-185, I-186, I-144, I-586

--National Identity Card

--Baptismal certificate

--Marriage certificate

--Driver's license or State I.D.

--Birth certificate

--School documents

Generally, the applicant will need at least two identity documents. This process can delay your filing of a United States tax return and / or receiving a tax refund. Hence you may find it helpful to apply early for a number. OR, you can get a number through a "certifying acceptance agent".