我想原po指的應該是exception1裡面的d不過instruction裡面有寫到 "Individuals who are receivingdistributions during the current tax year ofincome such as pensions, annuities, rental income,royalties, dividends, etc., and are required toprovide an ITIN to the withholding agent for thepurpose of tax witholding.....重點是ITIN並非必須沒有ITIN券商一樣是可以withhold dividend而且就算可以依據這點 必須的documentation是A signed letter or document from the withholdingagent, on official letterhead, showing your nameand verifying that an ITIN is required to makedistributions to you during the current tax yearthat are subject to IRS information reporting and/or federal tax withholding.所以看來應該是無法走這點 除非拿得到withhodingagent的證明信