Learn how to tell the difference between a debt collection scam letter and legitimate letters you might receive from the Tax Department or collection agency. Part I. Taxpayer Identification Number (TIN).Enter your TIN in the appropriate box. The IRS Tax Withholding Estimator is available to help employees determine the proper amount of federal income tax withholding. You will need to fill out Form SS-4, the application for employer identification number. Generally, the payee must be a nonresident alien student, apprentice, or trainee in order to claim a tax treaty exemption for remittances from abroad. STAR is the New York State School Tax Relief program that provides an exemption from school property taxes for owner-occupied, primary residences. What is the "enhanced" STAR exemption? As transposing numbers and calculation errors. • EASY TO USE – Follow step-by-step instructions for easy guidance through completing your return.