Lana Oconnell
International students studying in the United States are required to file a tax return as a condition of their visa. To do so, they need a US taxpayer identification number, which can be either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). Students who are employed should apply for an SSN, while those who are not working but still need to report taxable non-wage income, such as scholarships, grants, or fellowships, should apply for an ITIN. The application process for an ITIN involves submitting documents that prove the applicant's identity and foreign status, such as a passport and visa stamp, along with Form W-7 or Form W-7 (SP) in Spanish. Students can apply for an ITIN at any time of the year when they have a tax filing requirement and should allow 7-11 weeks for the IRS to process their application.
| Characteristics | Values |
|---|---|
| Who needs an Individual Taxpayer Identification Number (ITIN) | International students and their dependents who are not eligible for a Social Security Number (SSN) |
| Who does not need an ITIN | J-1 students and scholars |
| When to apply for an ITIN | At any time of the year when there is a tax filing requirement |
| Documents required for ITIN application | Passport, visa stamp, fellowship or scholarship letter, I-94, I-20 or DS-2019 form |
| Where to apply for an ITIN | Payroll Office or IRS |
| ITIN application form | W-7 or W-7 (SP) (in Spanish) |
| ITIN application deadline | November 30, 2025 |
| ITIN application processing time | 7-11 weeks |
| ITIN application status check | 1-800-829-1040 |
| Mailing address for tax forms | Internal Revenue Service Center, Austin, TX 73301-0215, U.S.A. |
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What You'll Learn
Eligibility criteria for ITIN
International students who are not eligible to apply for a U.S. Social Security Number (SSN) or who do not meet the Social Security Administration's evidence requirements for an SSN may apply for an Individual Taxpayer Identification Number (ITIN) from the Internal Revenue Service (IRS). This is a nine-digit number used for tax purposes in the United States.
- You are eligible to apply for an ITIN if you are a non-resident alien, a U.S. resident alien who must file a U.S. tax return, or a dependent or spouse of a U.S. citizen or resident alien.
- You are also eligible if you are a foreign national or an individual who is not eligible for an SSN but needs to report income in the U.S.
- As an international student, you will need an ITIN to pay taxes on non-wage income if you do not have an SSN. This includes taxable scholarships, grants, or fellowships received from a U.S. source.
- To apply for an ITIN, you must complete IRS Form W-7, “Application for IRS Individual Taxpayer Identification Number”. You must submit original or certified copies of documents verifying your identity and foreign status, such as your foreign passport and visa stamp, along with the completed form.
- You can apply for an ITIN at any time of the year where you have a tax filing requirement. Once submitted, it will typically take the IRS around 7-11 weeks to issue your ITIN.
It is important to note that an ITIN is only for tax reporting purposes and does not change your immigration status. For detailed eligibility criteria and application instructions, it is recommended to review the IRS website and consult a licensed tax professional for expert guidance.
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Documents required for ITIN application
International students who are not eligible for a U.S. Social Security Number (SSN) or who do not meet the Social Security Administration's evidence requirements for an SSN can apply for an Individual Taxpayer Identification Number (ITIN). To apply for an ITIN, students are required to submit several documents to the IRS.
Firstly, students must submit documents that prove their identity and foreign status, such as their foreign passport and visa stamp. The IRS also accepts alternative documents, and you can refer to the W-7 form instructions for detailed information on the application process.
If you are an international student who has applied for an SSN and been denied, you must submit the denial letter from the SSA along with your ITIN application.
In the case of students who earn a taxable scholarship, grant, or fellowship from a U.S. source, a certification letter from your university with your full name and SEVIS number must be submitted in place of a tax return.
Finally, once you have all your documents in order, you must print and sign the W-7 form and mail your application to the Internal Revenue Service ITIN Operation.
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ITIN application process
International students who are not eligible for a Social Security Number (SSN) may apply for an Individual Taxpayer Identification Number (ITIN) from the Internal Revenue Service (IRS). An ITIN is a tax processing number issued by the IRS to individuals who are required to have a US taxpayer identification number but are not eligible to obtain an SSN.
The ITIN application process typically involves the following steps:
- Gather the required documents: To apply for an ITIN, you will need to provide proof of your identity and foreign status. The IRS accepts an original passport as proof of both identity and foreign status. If you do not have a passport, you can provide a combination of other current documents, such as a National Identification Card, that contain your name, photograph, address, date of birth, and expiration date. In some cases, you may also need additional documents, such as a visa stamp, fellowship or scholarship letter, and other relevant forms.
- Complete Form W-7: You will need to fill out Form W-7, which is the application form for an ITIN. This form can be completed electronically, but you must sign it with a pen as electronic signatures are not accepted.
- Submit the application: You can submit your ITIN application in person at an IRS Taxpayer Assistance Center or by mail. Some universities may also have specific procedures for submitting ITIN applications, so it is recommended to check with your university's international office or student advisor.
- Wait for processing: The IRS typically takes around 7-10 weeks to process and issue an ITIN. However, during peak tax processing times (March and April), this process can take longer, sometimes up to several months.
- Receive ITIN authorization letter: Once your ITIN application is approved, the IRS will send you an ITIN authorization letter, along with more information regarding the processing of your tax return.
It is important to note that the ITIN application process may vary slightly depending on your specific situation and location. Additionally, if you are a J-1 student or scholar, you should apply for an SSN instead of an ITIN, as you are eligible for an SSN.
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ITIN alternatives
International students in the US who are not eligible for a Social Security Number (SSN) may need to apply for an Individual Taxpayer Identification Number (ITIN) to pay taxes on non-wage income. However, if you meet the criteria for an SSN, you should not apply for an ITIN.
Apply for an SSN
If you are employed in the US, you may be eligible for an SSN. International students in F-1, J-1, M-1, or Q-1 nonimmigrant status are typically eligible for employment and can therefore apply for an SSN. You can apply for an SSN at any US Social Security Administration office. You will need to provide proof of employment, such as a job offer letter or contract. The SSN is a valid form of identification for tax purposes and is used for both federal, state, and local tax reporting. It is also often used for unofficial purposes, such as opening bank accounts or credit cards.
Use a specialist credit card
Some credit card providers offer specialist cards for international students that do not require an SSN or ITIN. These cards may have higher fees and charges, so it is important to carefully research the options and choose a suitable provider.
Become an additional cardholder
If you have a US family member or close friend, you may be able to ask them to add you as an additional cardholder on their credit card. This option may not be suitable or possible for everyone, but it can be a good alternative to building a credit history.
Use proof of address from your home country
Some banks and service providers may accept proof of address from your home country, particularly if they have experience supporting international students. This can help you access banking services and build a credit history.
Use Sprintax
Sprintax is a tax preparation software for non-resident aliens in the US. It can be used to obtain an ITIN and prepare your US federal tax return.
It is important to note that the eligibility criteria for SSNs and ITINs may vary, and it is recommended to consult official sources or seek professional advice for the most accurate and up-to-date information.
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ITIN uses
As an international student in the United States, you may need an Individual Taxpayer Identification Number (ITIN) to pay taxes on non-wage income if you do not have a Social Security Number (SSN). Here are some common uses of an ITIN:
Paying Taxes on Non-Wage Income
If you are an international student with non-wage income, such as scholarships, grants, or fellowships, you will need an ITIN to pay taxes on this income. This is applicable if you are not eligible for an SSN or are not employed.
Filing Tax Returns
An ITIN is required to file a U.S. federal income tax return. If you have any income, including non-wage income, that needs to be reported to the Internal Revenue Service (IRS), you will need an ITIN to complete the necessary tax forms.
Accessing Financial Services
An ITIN can be used to access certain U.S. financial products and services. Some banks may require an ITIN to open a bank account or apply for a credit card. Additionally, an ITIN can be useful for reporting interest earnings on savings accounts.
Claiming Dependents
If you have dependents who are not eligible for SSNs, you will need to submit Form W-7 to the IRS and provide their original documents or certified copies. Having an ITIN for your dependents is necessary to claim certain credits on your tax return, such as the "Credit for Other Dependents."
Annual Statements
In some cases, educational institutions may require an ITIN to issue annual statements to students. For example, Harvard University uses ITINs to report funding information to the IRS and provide annual statements reflecting this information to their students.
It is important to note that the eligibility criteria for an ITIN vary based on your specific circumstances, and you should refer to the IRS guidelines for the most accurate and up-to-date information.
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Frequently asked questions
An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the Internal Revenue Service (IRS) to individuals who are not eligible to obtain a Social Security Number (SSN).
Aliens/international students who are not eligible to apply for a U.S. Social Security Number (SSN) or who do not meet the Social Security Administration's evidence requirements for an SSN may need an ITIN. International students who receive non-service scholarships or fellowships (no work required) and are not eligible for an SSN will need an ITIN.
You can apply for an ITIN by mailing Form W-7, a tax return, proof of identity, and foreign status documents to the IRS. Alternatively, you can make an appointment at an IRS Taxpayer Assistance Center to have your documents reviewed. Check with your university's international student office for support with your application.
A Social Security Number (SSN) is a taxpayer identification number. Most foreign students and scholars in F-1, J-1, M-1, and Q-1 nonimmigrant status are eligible to be employed in the United States and are, therefore, eligible to apply for an SSN if they are employed in the United States.
