我想原po指的应该是exception1里面的d不过instruction里面有写到 "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.....重点是ITIN并非必须没有ITIN券商一样是可以withhold dividend而且就算可以依据这点 必须的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.所以看来应该是无法走这点 除非拿得到withhodingagent的证明信