Douglas Olsen
International students may need to obtain a Taxpayer Identification Number (TIN) for various tax-related purposes, such as paying taxes on taxable scholarships, grants, or fellowships received from U.S. sources. To obtain a TIN, international students can apply for an Individual Taxpayer Identification Number (ITIN) from the Internal Revenue Service (IRS). The ITIN is for international students who need to file a tax return due to taxable income but are not eligible for a Social Security Number (SSN). To apply for an ITIN, students can use Form W-7 or Form W-7 (SP) in Spanish, which requires submitting specific documents to prove identity and foreign status. Obtaining an ITIN can help international students meet their tax obligations and facilitate other financial processes, such as opening bank accounts or applying for credit cards.
| Characteristics | Values |
|---|---|
| Who needs a TIN | International students, scholars, faculty, or staff |
| Who is eligible for a Social Security Number (SSN) | International students with F-1, J-1, M-1, and Q-1 nonimmigrant status who are employed in the United States |
| Who is eligible for an Individual Taxpayer Identification Number (ITIN) | International students who are not working but have non-wage income to report on their taxes, such as taxable scholarships, grants, or fellowships |
| How to apply for an ITIN | Use Form W-7 or Form W-7 (SP) (in Spanish) |
| What documents are needed for ITIN application | Passport, visa stamp, letter of non-approved work authorization, tax return (in some cases) |
| Where to send ITIN application | Internal Revenue Service Austin Service Center ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 |
| How long does it take to receive an ITIN | Approximately seven weeks |
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What You'll Learn
Eligibility for a Social Security Number (SSN)
To be eligible for an SSN as an international student, you must have employment authorization to work in the US. When applying for an SSN, you must show proof of a job offer or employment eligibility. For F-1 students, this could be an official on-campus employment offer or off-campus work permission. For J-1 students, an official employment offer and written work permission are required. J-1 students must also show evidence of valid J-1 status and registration for a full course of study. If sponsored by an external organization, a Social Security letter from the sponsor is also required.
F-1 students authorized to work in Curricular Practical Training (CPT) must provide Form I-20 with the employment page completed, and a Certificate of Eligibility for Nonimmigrant Student Status or a DSO letter.
It is important to note that an SSN is not a work permit, and possessing an SSN does not confer work authorization. International students with taxable scholarships should apply for an Individual Tax Identification Number (ITIN) for tax purposes.
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Applying for an Individual Taxpayer Identification Number (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 is working, they can apply for a Social Security Number (SSN). 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).
To apply for an ITIN, international students can follow these steps:
- Determine eligibility: Before applying for an ITIN, international students should first confirm their eligibility. ITINs are intended for individuals who need a US taxpayer identification number for federal tax purposes but are not eligible for an SSN. International students who are employed or meet the Social Security Administration's evidence requirements for an SSN should apply for an SSN instead of an ITIN.
- Complete Form W-7: To apply for an ITIN, individuals need to complete Form W-7, Application for IRS Individual Taxpayer Identification Number. This form can be found on the IRS website.
- Gather supporting documents: Applicants may need to submit various supporting documents along with their Form W-7. While the specific requirements may vary depending on individual circumstances, some common documents include a passport, visa stamp, and evidence of taxable income, such as a fellowship or scholarship letter.
- Submit the application: Applicants can choose to submit their ITIN application by mail or in person. The mailing address for submitting applications by mail is:
Internal Revenue Service ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Highway 35
Austin, TX 78741-0000
- Visit a Taxpayer Assistance Center: Applicants who prefer to submit their application in person can visit a Taxpayer Assistance Center (TAC). TACs can authenticate all documents for ITIN applicants who appear in person, except for school and medical records for dependents. It may take several weeks to secure an appointment at a TAC.
- Use a Certifying Acceptance Agent: Another option for applying for an ITIN is to contact an IRS-authorized Certifying Acceptance Agent (CAA). CAAs can assist with the application process and authenticate certain documents.
- Track and follow up on the application: After submitting the ITIN application, applicants can track its status and receive updates. In some cases, additional information or clarification may be requested by the IRS. Applicants should carefully review any correspondence from the IRS and respond as needed to ensure a smooth application process.
It is important to note that the ITIN application process may vary slightly depending on individual circumstances and tax requirements. International students should carefully review the instructions provided by the IRS and consult with their university's international student office or a tax professional for personalized advice and guidance.
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Documents required for ITIN application
International students who are not eligible for a Social Security Number (SSN) or who do not meet the Social Security Administration's evidence requirements for an SSN may need to apply for an Individual Taxpayer Identification Number (ITIN) to pay taxes on non-wage income.
If you are an international student with a job, including on-campus jobs, you are eligible to apply for an SSN. If you are not working, but still have non-wage income to report on your taxes, you will need to apply for an ITIN. Common examples of taxable non-wage income for international students include scholarships, grants, or fellowships received from a U.S. source.
- Form W-7 or Form W-7 (SP) (in Spanish): This is the application form for an ITIN.
- Passport: You may need to submit your original passport or a copy of your passport. It is generally recommended not to send original documents to the IRS.
- Visa stamp: This should be in your passport.
- Fellowship or scholarship letter: This is a letter confirming any scholarships, grants, or fellowships you may be receiving.
- I-94: This can be printed from the CBP I-94 website.
- I-20 or DS-2019 form: These are standard forms for international students.
- SEVIS certification letter: This letter, with your full name and SEVIS number, can be obtained from your university and may be submitted in place of a 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.
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ITIN application process
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) to nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). ITINs are needed to file tax returns and to claim tax treaty benefits.
International students who are not eligible for an SSN may apply for an ITIN if they have a valid tax reason for needing one. A common example of a "qualifying exception" for international students is those who earn a taxable scholarship, grant, or fellowship from a U.S. source. In these cases, a certification letter (with the student's full name and SEVIS number) from their university must be submitted in place of a tax return.
The ITIN application process is as follows:
- Determine if you are eligible for an ITIN. F and J students and scholars who are nonresidents for U.S. tax purposes can use GLACIER Tax Prep (GTP), which is web-based tax preparation software, to determine if an ITIN is needed.
- Gather the necessary documents and information, including a copy of your scholarship or fellowship letter, and know whether you will claim a tax treaty benefit.
- Submit a request for ITIN support letters from ISS. Allow 2-3 business weeks for ISS processing.
- Apply for an ITIN through the IRS. You can apply by mail or in person using the services of an IRS-authorized Certifying Acceptance Agent.
- If applying by mail, send Form W-7, tax return, proof of identity, and foreign status documents to the IRS. If applying in person, make an appointment at a designated IRS Taxpayer Assistance Center.
- The IRS will process your ITIN application and send you an ITIN authorization letter. This process can take 6 to 11 weeks, but may take longer during peak tax processing times (March or April).
- Once you have received your ITIN, you may be able to use it to access U.S. financial products, such as applying for a bank account and credit card.
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ITIN expiration and renewal
International students in the United States may need to apply for a Taxpayer Identification Number (TIN) to file tax returns. Students who are employed in the US can apply for a Social Security Number (SSN) to file taxes. Those who are not employed but still have non-wage income to report on their taxes, such as taxable scholarships, grants, or fellowships, will need to apply for an Individual Taxpayer Identification Number (ITIN).
ITINs are not permanent and will expire if not used on a federal tax return in the last three years. The Internal Revenue Service (IRS) treats ITINs as invalid under these circumstances, and they will need to be renewed. The IRS releases a list of ITINs that are set to expire each year, determined by the fourth and fifth digits of the number. The IRS will also send out a CP48 Notice to inform individuals that their ITIN is expiring.
If you have an expired ITIN, you may face a refund delay and become ineligible for certain tax credits, such as the Child Tax Credit and the American Opportunity Tax Credit. To renew your ITIN, you will need to complete Form W-7 and submit it with the required supporting documents. The IRS suggests submitting your application at least 45 days before filing a tax return. The renewal process is the same as the first-time application process, but you do not need to attach a federal tax return.
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Frequently asked questions
TIN stands for Taxpayer Identification Number.
ITIN stands for Individual Taxpayer Identification Number. It is a unique tax-processing number issued by the IRS for those who pay taxes but are not eligible for an SSN.
If you are employed or intend to start working soon, you should apply for an SSN. If you are not working but have non-wage income to report on your taxes, you will need to apply for an ITIN.
You can apply for an ITIN by completing Form W-7 or Form W-7 (SP) (in Spanish) and mailing it to the IRS. You will need to include original documents to establish your foreign status and identity, such as a valid passport or a passport containing your valid US visa.
An ITIN is for federal tax purposes only, while an SSN is used for federal, state, and local tax purposes. An SSN also does not expire, while an ITIN does and needs to be renewed.
