Under the IRS Revenue Procedures Code Sec. 6049, it requires reporting of certain deposit interest paid to nonresident alien individuals. Can the Alien have a SS# OR a ITIN# to do this reporting?

Another question along with this. I know an ITIN# begins with a "7". We have some that begin with a "6" "7" or "8". Would they be a SS# or SS# for work purposes? I am back office, so don't know what the CSR really had. They just entered the number, but got a W-8 signed.

Can the Alien have a SS# OR a ITIN# to do this reporting?

Yes, of course a NRA can have a U.S. TIN. But regardless, you still have to report with or without a U.S. TIN.

There is a place on a W-8BEN for a customer to place a US TIN if they have one.

ITINs do not begin with "7." From the IRS web site:

It is a nine-digit number that always begins with the number 9 and has a range of 70-88 in the fourth and fifth digit. Effective April 12, 2011, the range was extended to include 900-70-0000 through 999-88-9999, 900-90-0000 through 999-92-9999 and 900-94-0000 through 999-99-9999.