Lori Meadows
International students in the United States who are not eligible for a Social Security Number (SSN) and need to file tax forms can apply for an Individual Taxpayer Identification Number (ITIN). An ITIN is a nine-digit number issued by the Internal Revenue Service (IRS) to individuals who are not eligible to obtain an SSN. International students can apply for an ITIN if they have a valid tax reason, such as reporting non-wage income or receiving grants, fellowships, or scholarships. The application process typically involves submitting Form W-7, proof of identity, and foreign status documents to the IRS.
| Characteristics | Values |
|---|---|
| Who needs an Individual Taxpayer Identification Number (ITIN)? | International students who are not eligible for a Social Security Number (SSN) but have non-wage income to report on their taxes, such as taxable scholarships, grants, or fellowships received from U.S. sources. |
| Who does not need an ITIN? | International students who are eligible for an SSN or who do not have any U.S. source income to report. J-1 students and scholars are eligible for SSNs and should apply for those instead of an ITIN. |
| How to apply for an ITIN? | Use Form W-7 or Form W-7 (SP) (in Spanish) to apply for an ITIN. Students can also use GLACIER Tax Prep (GTP), which is web-based tax preparation software that will determine if an ITIN is needed and prepare the application form. |
| Where to send the application? | Mail the application and supporting documents to the Internal Revenue Service (IRS) at the following address: Internal Revenue Service Center, Austin, TX 73301-0215, USA. |
| How long does it take to receive an ITIN? | It takes the IRS approximately 7-11 weeks to issue an ITIN. |
| Benefits of having an ITIN | In addition to filing taxes, an ITIN can be used to access U.S. financial products such as applying for bank accounts and credit cards. |
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What You'll Learn
International students with non-wage income need an ITIN
International students in the United States need to file tax forms each year with the Internal Revenue Service (IRS), the US agency that collects federal taxes. If an international student has a job, including on-campus jobs, they are eligible to apply for a Social Security Number (SSN). However, if they are not working but still have non-wage income to report on their taxes, they will need to apply for an Individual Taxpayer Identification Number (ITIN). Common examples of taxable non-wage income for international students include scholarships, grants, fellowships, passive investing income such as interest income, dividend payments, capital gains on US stocks, and other sources like real estate capital gains and gambling winnings.
To apply for an ITIN, international students can coordinate with their international student office to collect, verify, and submit their application once they have arrived on campus. They will need to use Form W-7 or Form W-7 (SP) in Spanish to apply. When filing Form W-7, students must submit their dependents' original documents, such as passports, or submit copies of original documents certified by the issuing agency, or visit an IRS Taxpayer Assistance Center to have documents reviewed. It typically takes the IRS around 7-11 weeks to issue an ITIN.
Having an ITIN allows international students to access certain US financial products, such as applying for a bank account and credit card using the ITIN in place of an SSN. It is important to note that if an international student applies for an ITIN and later becomes eligible for an SSN, it will not cause any problems, and they can apply for and use their SSN at that time.
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How to apply for an ITIN
International students on F, J, M, or Q visas are considered "exempt individuals" and are not required to take the Substantial Presence Test for the first 5 years they are in the US. However, every international student is required to file a tax return as a condition of their visa.
To file a tax return, you will need a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). If you are an international student with a US source of income but are not eligible for an SSN, you will need to apply for an ITIN.
- Determine if you need an ITIN: You need an ITIN if you have a federal tax purpose and are not eligible for an SSN. This includes cases where you are legally required to file a US federal income tax return, want to claim a refund or allowable tax benefit, or report income by filing a tax return.
- Gather required documents: You will need to provide proof of foreign status and identity, as well as proof of US residency for dependents. For J-1 students, this includes your passport and visa stamp, a copy of your fellowship or scholarship letter, your I-94, and your I-20 or DS-2019 form.
- Complete Form W-7: Fill out Form W-7, Application for Individual Taxpayer Identification Number. This form can be found on the IRS website.
- Submit your application: You can submit your application by mail or in person. If applying by mail, send your completed Form W-7 and supporting documents to the Internal Revenue Service. If applying in person, visit a Taxpayer Assistance Center in the US.
- Allow time for processing: It typically takes 7 weeks to receive a notification about your ITIN application status. During tax season (January 15 to April 30) or if you applied from overseas, it can take 9-11 weeks.
- Follow up if necessary: If you do not receive a notification within the expected timeframe, contact the IRS to inquire about your application status.
Remember, if you are a J-1 student, you may be eligible for an SSN instead of an ITIN. It is recommended to consult with a professional tax preparation service or a tax professional to ensure you are taking the correct steps for your specific situation.
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Documents required for ITIN application
International students who are unable to obtain a Social Security Number (SSN) may need to request an Individual Taxpayer Identification Number (ITIN) from the Internal Revenue Service (IRS). The ITIN application process requires submitting specific documents to prove your identity and foreign status. Here is a detailed list of the documents required for a successful ITIN application:
Passport:
A passport is the primary document that proves both your identity and foreign status. It is essential to provide your original passport or a certified copy issued by the relevant agency. For dependents, the passport must include the date of entry unless they are from Canada or Mexico or are dependents of US military personnel stationed abroad.
Alternative Documents:
If you cannot provide a passport, you must submit a combination of two or more alternative documents. These documents should include your name, photograph, and support your claim of foreign status. Examples include a national identification card, US driver's license, civil birth certificate (for dependents under 18), US state identification card, US military identification card, and USCIS photo identification.
Visa and I-20 Form:
Students on an F-1 visa are required to submit their I-20 form, which certifies their student status. Additionally, specific visa requirements apply based on age. For instance, if you are under 6 years old, you may need to provide a US medical record, US school record, state identification card, or US visa. If you are between 6 and 17 years old, a US school record, state identification card, driver's license, or US visa is necessary.
Tax Return and Form W-7:
Along with your application, you must attach a federal income tax return to Form W-7, which is the Application for an IRS Individual Taxpayer Identification Number. If you are exempt from the tax return filing requirement, you must provide documentation supporting this exception, as outlined in the instructions for Form W-7.
Additional Documents for Specific Cases:
In certain situations, additional documents may be required. For instance, if you applied for an SSN and were denied, you must include the denial letter from the Social Security Administration (SSA). Students receiving scholarships or fellowships need to provide admission letters and award letters on official university letterhead. If you are a resident of a tax treaty country receiving an honorarium for a speaking engagement, a letter of invitation from the sponsoring department is necessary.
It is important to note that some requirements may vary depending on your specific circumstances and the institution you are applying to. Always refer to the official instructions provided by the IRS and your educational institution for the most up-to-date and comprehensive information regarding the ITIN application process and required documentation.
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When to apply for an ITIN
International students are subject to taxation for money made while in the United States. Every international student is required to file a tax return as a condition of their visa, but not everyone will pay taxes to the American government.
You need to apply for an ITIN if you have a federal tax purpose and are not eligible for an SSN. You can apply for an ITIN at any time if you're filing a prior-year return or you meet an exception to the filing requirement. The ITIN assignment date is generally the date the IRS receives your ITIN application package if no other action was needed to complete your application.
If you apply for an ITIN during the same year that you received your fellowship income, you can apply for your ITIN at the Payroll Office. The deadline to apply for your ITIN is November 30 of that year.
You can apply for an ITIN by mail or in person. To apply, you need to complete Form W-7, Application for Individual Taxpayer Identification Number. You can also contact an IRS-authorized Certifying Acceptance Agent or make an appointment with the IRS Taxpayer Assistance Center.
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ITIN support letters
International students on F, J, M, or Q visas are considered "exempt individuals" and are not required to take the Substantial Presence Test for the first 5 years they are in the US. After this period, they will be subject to the test, which is used to determine if they have been in the US long enough to be considered a resident. International students are subject to taxation for money made while in the US and are required to file a tax return as a condition of their visa. However, not all international students will pay taxes to the US government as they are entitled to benefits and exemptions.
An Individual Tax Identification Number (ITIN) is a 9-digit number issued by the Internal Revenue Service (IRS) for federal tax purposes. It is for non-residents who need to file a tax return due to taxable income but are not eligible for a Social Security Number (SSN). SSNs are issued to non-residents who are employed. An ITIN does not authorize the holder to work legally in the US nor does it serve as identification outside the federal tax system.
To apply for an ITIN, individuals can use Form W-7 or Form W-7 (SP) (in Spanish). The form can be submitted by mail or in person. The deadline to apply for an ITIN is November 30, 2025. The ITIN assignment date is generally the date the IRS receives the ITIN application package. For an ITIN renewal, the assignment date is the original date the ITIN was assigned before expiry. The IRS will write the assigned ITIN on the tax return and forward it for processing.
Some international students may need an ITIN for themselves or their spouses and children. Students who have received ""non-service" scholarships or fellowships (no work required) and are not eligible for an SSN will need an ITIN. J-1 students and scholars are eligible for SSNs and should not apply for ITINs. If an international student is a tax non-resident, they should use Glacier Tax Prep (GTP) to prepare their US federal income tax form. GTP will determine if an ITIN is needed and prepare the ITIN application form. ISS will also prepare ITIN support letters for students.
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Frequently asked questions
Yes, international students need a Taxpayer Identification Number (TIN) or a Social Security Number (SSN) to pay taxes on any income made while in the United States.
International students can apply for an Individual Taxpayer Identification Number (ITIN) from the Internal Revenue Service (IRS). This is for students who are not eligible for an SSN.
International students will need documents that prove their identity and foreign status, such as a foreign passport and visa stamp. Additionally, they may need a certification letter from their university confirming any scholarships, grants, or fellowships.
