Applying For A Us Tax Id: A Guide For International Students

International students in the United States may need to apply for an Individual Taxpayer Identification Number (ITIN) if they have taxable income but are not eligible for a Social Security Number (SSN). An ITIN is a unique tax-processing number issued by the Internal Revenue Service (IRS) to individuals who need to report income but cannot obtain an SSN. International students on F or M visas who are ineligible for an SSN must apply for an ITIN if they receive taxable scholarships, grants, or fellowships. J-1 students and scholars, on the other hand, are eligible for SSNs and should apply for those instead of an ITIN. To apply for an ITIN, students must submit Form W-7, Application for IRS Individual Taxpayer Identification Number, along with supporting documents such as a passport, visa stamp, and certification letter from their university.

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Eligibility for an Individual Taxpayer Identification Number (ITIN)

An Individual Taxpayer Identification Number (ITIN) is a 9-digit number issued by the Internal Revenue Service (IRS) to individuals who need to report income but are ineligible to obtain a Social Security Number (SSN) from the Social Security Administration.

If you are an international student with F-1, J-1, M-1, or Q-1 nonimmigrant status, you are eligible to be employed in the United States and can apply for an SSN. If you are not eligible for an SSN, you may apply for an ITIN if you have a valid tax reason for needing one.

The IRS will not issue an ITIN unless it is required for a tax return form. You may need an ITIN if you have U.S. source income but are not eligible for an SSN. For example, if you receive a non-service fellowship that includes money for living expenses, you will need an ITIN to fill out IRS forms.

To apply for an ITIN, you must submit Form W-7, "Application for IRS Individual Taxpayer Identification Number," with a U.S. tax return. You will also need to provide a certification letter with your full name and SEVIS number, copies of identity and foreign status documentation, and a copy of Form I-20, "Certificate of Eligibility for Nonimmigrant Student Status."

You can apply for an ITIN by mail or in person at a Taxpayer Assistance Center in the U.S. If you apply during the same year that you received your fellowship income, you can also apply at the Payroll Office.

Applying for an ITIN with an F or M student visa

International students with an F or M visa who are not eligible for a Social Security Number (SSN) must apply for an Individual Taxpayer Identification Number (ITIN) if they need to report non-wage income to the Internal Revenue Service (IRS) as part of their tax filing process. This includes instances where they receive taxable scholarships, grants, or fellowships.

To apply for an ITIN, F and M visa students must submit Form W-7, "Application for IRS Individual Taxpayer Identification Number," with a U.S. tax return. This form can be prepared using GLACIER Tax Prep (GTP), a web-based tax preparation software. GTP will determine if an ITIN is needed and prepare the application form if required. Students can then follow the directions in "Applying for an ITIN: U.S. Tax Non-Residents." It is important to note that an ITIN is not required if the student is only filing IRS Form 8843.

When applying for an ITIN, students may be instructed to send original documents, such as their passport, visa stamp, and certification letter from their university. However, it is generally not recommended to send original documents to the IRS. Instead, students can submit copies of their documents certified by the issuing agency or visit an IRS Taxpayer Assistance Center for document review.

The deadline to apply for an ITIN is November 30 of the year in which the student received their fellowship income. Applications can be submitted at any time during the year, but it is important to be mindful of peak tax processing times (March and April), as these months can result in longer processing times of several months. Typically, the IRS will respond within six weeks. Once the application is processed, the IRS will send an ITIN authorization letter, and the student will receive information regarding the processing of their tax return.

Applying for an ITIN with a J-1 student visa

As a J-1 student, you are eligible to apply for a Social Security Number (SSN) and should do so instead of applying for an Individual Taxpayer Identification Number (ITIN). An ITIN is only for those who are not eligible for an SSN.

If you are a nonresident for U.S. tax purposes, you can use GLACIER Tax Prep (GTP), which is web-based tax preparation software. GTP will determine if an ITIN is needed and prepare the ITIN application form if required.

If you do need an ITIN, you can apply for one in person using the services of an IRS-authorized Certifying Acceptance Agent. You will need to make an appointment at a designated IRS Taxpayer Assistance Center. When applying through this method, you will not be required to mail proof of identity and foreign status documents. However, not all IRS taxpayer assistance centers process ITINs, so be sure to verify this service when scheduling your appointment.

The IRS also provides the option to apply for an ITIN by mail. You will need to mail Form W-7, a tax return, proof of identity, and foreign status documents to the following address:

Internal Revenue Service

Austin Service Center

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

Please note that the IRS indicates that this address is to be used only once—when filing Form W-7 to apply for an ITIN.

Using GLACIER Tax Prep to apply for an ITIN

International students, scholars, faculty, or staff may need an Individual Taxpayer Identification Number (ITIN) if they are not eligible for a Social Security Number (SSN). F and J students and scholars who are non-residents for U.S. tax purposes can use GLACIER Tax Prep (GTP), which is web-based tax preparation software.

Step 1: Determine Eligibility

First, you need to determine if you require an ITIN. F and J students and scholars who are non-residents for U.S. tax purposes and are not eligible for an SSN may need an ITIN. J-1 students and scholars, for example, are eligible for SSNs and should apply for one instead of an ITIN.

Step 2: Access GLACIER Tax Prep

If you are a University of Michigan/Ann Arbor international student or scholar, you can use GLACIER Tax Prep free of charge. This software is designed to help non-residents prepare their U.S. federal income tax forms.

Step 3: Complete the GLACIER Tax Prep Process

Using GLACIER Tax Prep, follow the prompts and provide the necessary information. The software will determine if you need an ITIN and, if so, will prepare the ITIN application form (Form W-7) for you.

Step 4: Review and Submit Documentation

After GLACIER Tax Prep has prepared your ITIN application, it will also print a "Submitting Form W-7 Instruction Sheet." Follow these instructions, making the following exceptions:

• You can request a "NO EMPLOYMENT LETTER" from the U-M Payroll Office or a "Letter of Ineligibility" (Form SSA L-676) from the Ann Arbor Social Security Administration office.
• If you are unable to obtain a certified copy of your passport picture page, you can visit a Taxpayer Assistance Center and submit your tax return form, including Form W-7, in person.

Step 5: Assemble and Sign the ITIN Application

Follow the instructions provided by GLACIER Tax Prep for submitting your U.S. tax documents. Be sure to sign the form and make copies of your tax documents.

Step 6: Submit Your Application

Take your signed tax return form, including the ITIN application(s) and your original documents, to the Detroit Taxpayer Assistance Center. The address is 477 Michigan Avenue, Detroit, Michigan 48226.

The Taxpayer Assistance Center will verify your documents, return them to you, and accept your tax return and ITIN application.

Please note that the deadline to apply for an ITIN is November 30, 2025, and the processing time for ITIN applications during peak tax processing times (March or April) can take several months.

Documents required for an ITIN application

International students in the USA may need to apply for an Individual Taxpayer Identification Number (ITIN) if they are not eligible for a Social Security Number (SSN) but need to report income, such as from scholarships in excess of tuition fees. This can be done using Form W-7, "Application for IRS Individual Taxpayer Identification Number".

The following documents are required for an ITIN application:

• A current passport with a visa stamp. The passport is the only document that proves both identity and foreign status. However, if a passport is not submitted, a combination of two or more documents from the list of acceptable documents can be used.
• Proof of foreign student status, such as an I-20 or DS-2019 form.
• A copy of the fellowship or scholarship letter.
• A federal income tax return.
• Proof of U.S. residency, such as a U.S. address listed on a school record.
• A date of medical care no more than 12 months from the date the ITIN application is submitted.
• If the applicant is a dependent, additional documents may be required, such as a birth certificate or proof of the applicant's relationship to the taxpayer.

It is important to note that the IRS only accepts a limited number of documents as proof of identity and foreign status, and each document must be current and contain the applicant's name, photograph, address, date of birth, and expiration date, where applicable. The deadline to apply for an ITIN is November 30 of the year in which the applicant received their fellowship income.

Frequently asked questions