Individual Taxpayer Identification Number (ITIN)
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS). ITINs are for federal tax reporting only, and are not intended to serve any other purpose.
Since ITIN matters are tax-related matters, the International Services and Engagement Office (ISEO) cannot offer specific ITIN advice, because our advisors are not licensed tax professionals. However, ISEO put together this page to provide some basic ITIN guidance for international students.
Introduction to ITIN
The following information is taken from the IRS website:
- IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers (SSNs).
- If you are not eligible for a SSN because you will not work in the U.S., then applying for an Individual Taxpayer Identification Number (ITIN) may be a viable option for you. This will provide you with an identification number for tax purposes in the U.S.
- Note: An ITIN does not authorize work in the US or provide eligibility for Social Security benefits or the Earned Income Tax Credit.
For more information, download the
ITIN guide from the IRS website.
If you do not have a SSN and are not eligible to obtain a SSN, but you have a requirement to furnish a federal tax identification number or file a federal income tax return, you must apply for an ITIN. If you have an application for a SSN pending, do not file Form W-7. Complete Form W-7 only if the Social Security Administration (SSA) notifies you that a SSN cannot be issued.
Applying for the ITIN
Important Note:
ISEO International Student Advisors are not authorized to assist you with completing the W-7 ITIN Application form. Additionally, ISEO will not review your documents for accuracy and does not assume any liability for any mistakes made on your application form. If you need assistance completing this form, you may contact a professional tax preparer who has experience in nonresident alien taxation. If you have additional questions, you may review our .
- For scholarship/fellowship income, you will need to download Form W-7 from IRS, fill out the form, and then mail your ITIN application to the IRS-ITIN Office
- For instructions on filling out paper Form W-7, visit the IRS W-7 Instructions.
- On your W-7, select both "(f)" and "(h) Other" as the reasons you are requesting an ITIN.
- For the "(h) Other" reason, fill in one of the "Exception" categories below:
- 2(a) - Stipend, claiming the benefits of a tax treaty. You will need to enter Treaty Country and Treaty Article Number from the Tax Treaty Table, or
- 2(b) - Scholarship Income, claiming the benefits of a tax treaty. You will need to enter Treaty Country and Treaty Article Number from the Tax Treaty Table, or
- 2(c) - Scholarship Income, not claiming the benefits of a tax treaty. It's recommended that you double-check the Tax Treaty Table to see if your country does have a tax treaty.
- Fill out 6d "Other Information", which includes your passport information and Date of entry in to the U.S.
- Sign, date, and enter your phone number in blue ink before mailing to the IRS-ITIN Office.
- If you qualify for an ITIN and your application is complete, you will receive a letter from the IRS assigning your ITIN within six weeks.
- If you have not received your ITIN or other correspondence six weeks after applying, call the IRS toll-free number at 1-800-908-9982 to request the status of your application.
- ISEO cannot follow up with IRS on the status of your ITIN application on your behalf.