Savanna Hoffman
International students who are not eligible for a Social Security Number (SSN) but are receiving grants, fellowships, scholarships, or other non-employment income may need to apply for an Individual Taxpayer Identification Number (ITIN). An ITIN is a tax processing number issued by the U.S. Internal Revenue Service (IRS) to individuals who need to report income but are ineligible for an SSN. 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, and evidence of income. Some universities offer resources and software to help international students determine their eligibility for an ITIN and assist with the application process.
| Characteristics | Values |
|---|---|
| Who needs an Individual Taxpayer Identification Number (ITIN) | International students or scholars who are not eligible for a Social Security Number (SSN) but need an IRS-issued number to meet their tax filing obligations |
| When to apply for an ITIN | During the same year that you received your fellowship income |
| Where to apply for an ITIN | At the Payroll Office of the university |
| Documents required for application | Passport, visa stamp, copy of fellowship or scholarship letter, I-94, and I-20 or DS-2019 form |
| Application form | Form W-7 or Form W-7 (SP) (in Spanish) |
| Application deadline | November 30, 2025 |
| Fee | Free for University of Michigan/Ann Arbor international students and scholars |
| Who does not need an ITIN | J-1 students and scholars, F-1, J-1, M-1, and Q-1 nonimmigrant students who are employed in the US |
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What You'll Learn
Eligibility for international students
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) but still need an Internal Revenue Service (IRS)-issued number to meet their tax filing obligations. An ITIN is used primarily for tax filing purposes and is not a form of work authorization.
F-1, J-1, M-1, and Q-1 nonimmigrant students and scholars are eligible to be employed in the United States and are, therefore, eligible to apply for an SSN if they are employed in the country. J-1 students and scholars are eligible for SSNs and should apply for them instead of ITINs.
International students who are not eligible for an SSN and have received non-service scholarships or fellowships (no work required) may need an ITIN. Students who have received US-sourced scholarships, fellowships, or grants that are not from their university may also need an ITIN. Additionally, students with other passive income, such as earnings from gambling or rental properties, and who do not have an SSN, will need an ITIN.
To apply for an ITIN, students can use web-based tax preparation software like GLACIER Tax Prep (GTP), which will determine if an ITIN is needed and prepare the application form. Students can also apply for an ITIN by submitting Form W-7 or Form W-7 (SP) in Spanish to the IRS by mail or in person at an IRS Taxpayer Assistance Center. The application must be accompanied by original documents or certified copies to establish the applicant's identity and foreign status. A foreign passport can stand alone, but if a passport is not submitted, a combination of at least two other documents, with at least one containing a photograph, must be provided.
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Applying for an ITIN
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) for nonresidents who need to file a tax return because of taxable income but are not eligible for a Social Security Number (SSN). If you are employed or intend to start work soon, you should apply for an SSN and not an ITIN.
International students are eligible to apply for an SSN as soon as they have a job, including on-campus jobs, as well as off-campus work. An international student will only need an ITIN if they are not working but still need to report taxable non-wage income to the IRS as part of their tax filing process. Common examples of taxable non-wage income for international students include taxable scholarships, grants, or fellowships received. If you are unsure whether your scholarship, grant, or fellowship is taxable, check with the issuing institution.
If you are a J-1 student or scholar, you are eligible for an SSN and should not apply for an ITIN. If you need ITINs for dependents who are not eligible for Social Security numbers in order to include them in your U.S. tax return, you will need to submit Form W-7 for your dependents to the IRS. When you file Form W-7, you must submit your dependents' original documents (such as a passport), or submit copies of original documents that have been certified by the issuing agency, or visit an IRS Taxpayer Assistance Center to have documents reviewed.
To apply for an ITIN, you will need to use Form W-7 or Form W-7 (SP) (in Spanish). You can apply 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. You can check the status of your ITIN number application by calling the IRS toll-free at 1-800-829-1040. Once your ITIN application has been approved by the IRS and you receive the card in the mail, please visit one of the NYU StudentLink Centers with your physical ITIN card to update your information. You will need to bring the original document with you in order for them to make the change in your account.
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Applying for an SSN
International students can apply for a Social Security Number (SSN). The process is not as daunting as it may seem, but there are a few steps to follow. Firstly, you need to check your eligibility. Most foreign students and scholars in F-1, J-1, M-1, and Q-1 non-immigrant status are eligible to be employed in the US and can, therefore, apply for an SSN.
To apply for an SSN, you will need to have a job lined up. Even part-time, on-campus work makes you eligible. Once you have found a job, you will need to gather all the necessary documents and take them to your local Social Security Administration office in person. It is recommended that you wait at least 10 days after arriving in the US before applying, to allow enough time for your arrival information to update across government systems.
The documents you will need include a valid passport, your original visa and visa stamp, your most recent I-20/DS-2019 form, and a copy of each of these documents. You may also need a signed letter from your withholding agent, and evidence of any other sources of income, such as gambling, dividends, or royalties.
If you are an F or J student or scholar who is a non-resident for US tax purposes, you can use GLACIER Tax Prep (GTP) to prepare your tax forms and determine if you need an Individual Taxpayer Identification Number (ITIN). If you do need an ITIN, GTP will prepare the application form for you. However, if you are eligible for an SSN, you should apply for that instead.
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Required documents
International students and scholars are usually referred to as "non-resident aliens" for tax purposes in the US. If you are a non-resident alien, you may apply for either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) for use on tax-related documents.
If you are a J-1 student or scholar, you are eligible for a Social Security Number and should not apply for an ITIN. You can apply for a Social Security Card directly with your local SSA office by completing a Form SS-5. When submitting your SS-5, you will also need to bring along some original documentation showing your age, identity, immigration status, and entitlement to work in the US.
If you are not eligible for a Social Security Number, you may apply for an ITIN from the Internal Revenue Service (IRS) 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 see instructions asking you to send original documents, such as your passport, with your ITIN application. However, it is recommended that you do not send original documents to the IRS. Instead, you can submit copies of original documents that have been certified by the issuing agency, or visit an IRS Taxpayer Assistance Center to have documents reviewed.
If you are a tax non-resident, you should use GLACIER Tax Prep to prepare your US federal income tax form. This web-based tax preparation software will determine if an ITIN is needed and will prepare the ITIN application form (Form W-7) for you. 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. You will need your passport and visa stamp, a copy of your fellowship or scholarship letter, your I-94 printed from the CBP I-94 website, and your I-20 or DS-2019 form.
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Processing times
The processing time for an Individual Tax Identification Number (ITIN) depends on the method used to apply for it.
If you are applying for an ITIN support letter from your university's International Student Services (ISS) office, you should allow 2-3 business weeks for processing.
On the other hand, the processing time for ITIN applications submitted directly to the Internal Revenue Service (IRS) is typically 5 weeks, with longer processing times during the peak tax season.
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Frequently asked questions
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) to individuals who need to file a tax return but are not eligible for a Social Security Number (SSN).
An ITIN is required for international students who are receiving non-employment-based income (such as scholarships, grants, fellowships, dividends, or royalties) and are not eligible for an SSN.
To apply for an ITIN, you need to submit Form W-7, “Application for IRS Individual Taxpayer Identification Number,” with a U.S. tax return. You will also need to provide supporting documents, such as your passport, visa, and evidence of income.
If you are an international student with employment income, you may be eligible for an SSN. J-1 students and scholars, for example, are typically eligible for SSNs. You should apply for an SSN instead of an ITIN if you meet the eligibility criteria.
