International Students: Getting An Itin Made Easy

International students and scholars in the United States who are not eligible for a Social Security Number (SSN) can apply for an Individual Taxpayer Identification Number (ITIN) to meet their tax filing obligations. An ITIN is a tax processing number issued by the Internal Revenue Service (IRS) to individuals who need to report income but cannot obtain an SSN from the Social Security Administration. International students may need to report non-wage income, such as scholarships, grants, or fellowships, on their tax returns and can use an ITIN to do so. The application process for an ITIN involves submitting Form W-7, Application for IRS Individual Taxpayer Identification Number, along with a U.S. tax return, and typically takes around 5 to 11 weeks for processing.

International students with non-wage income

As an international student in the United States, you will need to file tax forms each year with the Internal Revenue Service (IRS), the US agency that collects federal taxes. If you are working, you are eligible to apply for a Social Security Number (SSN). If you are not working, but you have non-wage income to report on your taxes, you will need to apply for an Individual Taxpayer Identification Number (ITIN). Common examples of taxable non-wage income for international students include scholarships, grants, or fellowships received from US sources.

To apply for an ITIN, an F or M student must submit a Form W-7, "Application for IRS Individual Taxpayer Identification Number", with a US tax return. You can apply for an ITIN at any time of the year when you have a tax filing requirement. As an international student, you can coordinate with your international student office to collect, verify, and submit your application once you have arrived on campus. It will take the IRS approximately 7-11 weeks to issue your ITIN.

If you are an international student on an F-1 visa, you are considered a nonresident alien for tax purposes and will be taxed only on US-source income. Even if you did not earn any income during your time as an F-1 student in the US, you still have a filing requirement. You will need to file Form 8843, "Statement for Exempt Individuals and Individuals With a Medical Condition", as part of your annual federal tax filing process. If you received a taxable scholarship (e.g. a stipend or housing allowance), you will receive a 1042-S form from your school or institution.

Please note that the Internal Revenue Service (IRS) will not issue an ITIN unless an ITIN is required for a tax return form. You may see instructions that say you should send original documents, such as your passport, with your ITIN application. However, this is not recommended.

F and M visa students

International students on F-1, J-1, M-1, and Q-1 non-immigrant visas are eligible to be employed in the United States and can apply for a Social Security Number (SSN). If they are not eligible for an SSN, they may apply for an Individual Taxpayer Identification Number (ITIN) from the Internal Revenue Service (IRS).

To apply for an ITIN, you will need to complete Form W-7 or Form W-7 (SP) (in Spanish). You will then need to assemble original documents to establish your foreign status and identity. This can be done by using your valid passport or a passport containing your valid US visa. These original documents need to match the information provided on your W-7 application. Depending on your reason for applying for the W-7, you might need to submit your US federal tax return along with your completed W-7 application. You would then mail your W-7 along with the appropriate original documents to the IRS as indicated in the instructions guide. The original documents will be returned to you at the mailing address shown on your Form W7 within 9-11 weeks from when your application was received.

You can apply for an ITIN at any time of the year where you have a tax filing requirement. As an international student, you can coordinate with your international student office to collect, verify, and submit your application once you have arrived on campus. It will take the IRS approximately 7-11 weeks to issue your ITIN. You can check the status of your ITIN number application by calling the IRS toll-free at 1-800-829-1040.

J-1 visa students

As an international student on a J-1 visa, you are eligible to obtain an Individual Tax Identification Number (ITIN). An ITIN is a tax processing number issued by the US Internal Revenue Service (IRS) and is needed for tax-related purposes. This is different from a Social Security Number (SSN), which is used by employers and employees to report individual employee earnings for tax purposes.

To apply for an ITIN, you will need to complete Form W-7, which can be found on the IRS website. Along with the completed form, you will need to assemble original documents that establish your foreign status and identity. This can be done by using your valid passport or a passport containing your valid US visa. There are other alternative documents that are accepted by the IRS to prove your identity and foreign status, and these documents should match the information provided on your W-7 application.

The IRS provides three options for applying for an ITIN:

• Mail your W-7, tax return, proof of identity, and foreign status documents to the Internal Revenue Service Austin Service Center ITIN Operation at the address provided on the website.
• Apply for an ITIN in person using the services of an IRS-authorized Certifying Acceptance Agent. This option does not require you to mail your proof of identity and foreign status documents.
• Dependents should plan to apply for an ITIN in person (when services are available) at the local IRS Taxpayer Assistance Center.

It is important to note that the ITIN is only one aspect of tax compliance for international students. Depending on your specific circumstances, you may also need to file tax returns or claim tax treaty benefits. The IRS acknowledges that the tax code is complex, and it is recommended that you seek guidance from a licensed tax specialist or tax professional for personalized tax advice.

ITIN application process

International students, scholars, faculty, or staff may need an Individual Taxpayer Identification Number (ITIN) if they are earning an income in the United States but are ineligible to obtain a Social Security Number (SSN). An ITIN is a tax processing number issued by the Internal Revenue Service (IRS) to individuals who need to report income but cannot obtain an SSN from the Social Security Administration.

To apply for an ITIN, an international student must submit a Form W-7, "Application for IRS Individual Taxpayer Identification Number", with a US tax return. This can be done electronically, but the form must be signed by hand, as electronic signatures are not accepted. The form must be submitted to the IRS, and it typically takes 7-10 weeks for the ITIN number to be processed and issued.

Some special procedures apply to students who have received "non-service" scholarships or fellowships and are therefore not eligible for an SSN. F and J students and scholars who are non-residents for US tax purposes can use GLACIER Tax Prep (GTP), which is web-based tax preparation software. GTP will determine if an ITIN is needed and, if so, will prepare the ITIN application form.

It is important to note that the IRS will not issue an ITIN unless it is required for a tax return form. While the ITIN application process can be completed with the help of a tax professional, using a Certified Acceptance Agent (CAA) can make the process easier. A CAA can verify supporting documents on-site, so original documents may not need to be mailed to the IRS.

ITIN uses

An Individual Taxpayer Identification Number (ITIN) is a 9-digit number issued by the Internal Revenue Service (IRS) for federal tax purposes. It is used in place of a Social Security Number (SSN) on a tax return to identify an individual, their spouse, or dependent without an SSN. An ITIN does not provide legal immigration status, work authorization, or serve as identification outside the federal tax system. However, some states have allowed the ITIN to be used instead of an SSN to secure a driver's license, driver's permit, or state identification card.

International students, scholars, faculty, or staff may need an ITIN for themselves or their spouses and children. F and M students who are ineligible for an SSN must apply for an ITIN if they need to report their income for federal tax purposes. J-1 students and scholars are eligible for SSNs and should apply for one instead of an ITIN.

To apply for an ITIN, F and M students must submit Form W-7, "Application for IRS Individual Taxpayer Identification Number," with a U.S. tax return. The ITIN application package must also include Form 8863 Education Credits, which provides financial assistance for qualified health plans and can reduce the amount of tax owed, give a refund, or increase the refund amount.

ITINs are not required for all international students, but they can be useful for those who need to comply with U.S. tax laws without having an SSN. It is important to note that ITIN holders are not eligible for all tax benefits and public benefits that U.S. citizens and other taxpayers can receive, such as the Earned Income Tax Credit (EITC).

Frequently asked questions