Savanna Hoffman
International students in the US who are receiving grants, fellowships, or scholarships from their universities and do not have a Social Security Number (SSN) are required to obtain an Individual Taxpayer Identification Number (ITIN). This number is used to file tax returns and claim tax treaty benefits. To obtain an ITIN, international students must fill out Form W-7 and submit it to the IRS, along with proof of identity and foreign status documents. Students can apply for an ITIN in person at an IRS Taxpayer Assistance Center or with an IRS Certifying Acceptance Agent. It is important to note that international students who are not receiving any form of income may not need an ITIN and can instead file Form 8843 as part of their annual federal tax filing process.
| Characteristics | Values |
|---|---|
| Form used to obtain ITIN | W-7 |
| Supporting documents | Passport, visa, proof of identity and foreign status |
| Where to mail the form | Internal Revenue Service Austin Service Center ITIN Operation P.O. Box 149342 Austin, TX 78714-9342 |
| Who needs an ITIN | International students without a Social Security Number (SSN) who receive grants, fellowships, or scholarships |
| Who does not need an ITIN | Students whose fellowship and grant income is less than the tuition cost |
| ITIN issuance | The ITIN is issued by the Internal Revenue Service (IRS) |
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What You'll Learn
Form W-7 is used to obtain an ITIN
International students who are not eligible to obtain a Social Security Number (SSN) but have a federal tax filing requirement can apply for an Individual Taxpayer Identification Number (ITIN) using Form W-7. An ITIN is a 9-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. federal tax purposes to have a U.S. taxpayer identification number but are not eligible to get an SSN. The ITIN serves as a unique identification number for tax purposes, allowing individuals to comply with their tax obligations and potentially claim certain tax benefits.
Form W-7 is the official document used to apply for an ITIN and can also be used to renew an existing ITIN that is expiring or has already expired. It is a relatively straightforward form that requires applicants to provide personal information, including their name, date of birth, and foreign status, along with supporting documents to establish their identity and foreign status. Additionally, the form requires applicants to provide a valid reason for needing an ITIN and information about their U.S. tax reporting requirements.
To apply for an ITIN, individuals can send their tax returns and Form W-7 by mail to the Internal Revenue Service ITIN Operations. The processing time for an ITIN application can vary depending on several factors, including the time of year and the complexity of the application. Generally, it takes about seven weeks for the IRS to process the application and notify the applicant of their ITIN assignment. Individuals can also check the status of their application by contacting the IRS ITIN Operations office or using the "Where's My ITIN?" online tool on the IRS website.
It is important to note that international students who are not working and do not have any non-wage income to report may not need or be eligible for an ITIN when filing their taxes. In such cases, they would only need to file Form 8843, "Statement for Exempt Individuals and Individuals With a Medical Condition", as part of their annual federal tax filing process. However, a common qualifying exception for international students is those who earn a taxable scholarship, grant, or fellowship from a U.S. source, in which case they must submit a certification letter from their university in place of a tax return.
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You must submit proof of identity and foreign status
International students applying for an Individual Taxpayer Identification Number (ITIN) must submit proof of identity and foreign status. The Internal Revenue Service (IRS) accepts 13 documents for this purpose, including:
Foreign Passport
A passport is the only stand-alone document that proves both identity and foreign status. If you submit a valid passport, no other supporting documents are required. For dependents, the passport must have a date of entry to be a stand-alone document, unless the dependent is from Canada or Mexico, or is a dependent of U.S. military personnel stationed overseas.
Combination of Two Documents
If a passport is not submitted, a combination of at least two other documents must be provided, with at least one containing a photograph. These documents must be current and contain the applicant's name, photograph, and support their claim of foreign status. Here are some examples of acceptable documents:
- National identification card
- U.S. driver's license
- U.S. state identification card
- U.S. Citizenship and Immigration Services (USCIS) photo identification
- Visa issued by the U.S. Department of State
- U.S. military identification card
Other Acceptable Documents
In certain cases, other documents may be accepted as proof of identity and foreign status. For applicants under the age of 18 who do not have a valid passport, an original civil birth certificate is required. For dependents under the age of 6, a valid medical record or official document such as a shot or immunization record is needed.
It's important to note that the IRS only accepts original documents or certified copies issued by the relevant agency. If submitting a passport, it must include a date of entry unless the applicant is exempt. Applicants should ensure that their supporting documents are clear and complete to avoid any delays or rejections in their ITIN application process.
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International students on F1, J1, or M1 visas may need an ITIN
International students on F1 or J1 visas who are being paid by their university (e.g. through compensation, taxable scholarships, fellowships, prizes, or awards) are advised to apply for an SSN as soon as possible. The application process takes 3-4 weeks, and the student should report their SSN to their school registrar.
If an international student is not eligible for an SSN, they may need to obtain an ITIN to file their US tax return. To do so, they must submit an ITIN application request. Dependents (F-2 or J-2) should plan to apply for an ITIN in person at the local IRS Taxpayer Assistance Center.
Students who do not have any income to report will not need or be eligible for an ITIN. Instead, they will file Form 8843, "Statement for Exempt Individuals and Individuals With a Medical Condition", as part of their annual federal tax filing process. Form 8843 is a statement required by the US government for certain non-resident aliens who are in the US on F1, J1, F2, or J2 visas for purposes of the substantial presence test.
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An ITIN is required if you receive grants, fellowships, or scholarships
International students with F-1 or J-1 visa status who receive compensation, taxable scholarships, fellowships, prizes, or awards from a US source are advised to apply for an Individual Taxpayer Identification Number (ITIN). This is a common "qualifying exception" for international students.
An ITIN is a tax processing number issued by the Internal Revenue Service (IRS) and is obtained by filing Form W-7 with the IRS. It is a nine-digit number that does not expire and is available to individuals who do not have and are not eligible to get a Social Security Number (SSN). International students who are not working and do not have any non-wage income to report are not eligible for an ITIN and will only need to file Form 8843, "Statement for Exempt Individuals and Individuals with a Medical Condition".
If you are an international student receiving taxable scholarships, fellowships, or grants, you must submit a certification letter from your university in place of a tax return. This letter should include your full name and SEVIS number. Check with your university's international student office for the requirements for this letter. You will also need to provide a copy of your scholarship or fellowship letter.
When applying for an ITIN, you will need to submit documentation proving your identity and foreign status, such as your foreign passport and visa stamp. The IRS also accepts alternative documents, which are listed on their website. You can apply for an ITIN through the IRS by following their instructions, and you may also seek help from an IRS-approved Acceptance Agent.
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You can apply for an ITIN in person at an IRS Taxpayer Assistance Center
International students can apply for an Individual Taxpayer Identification Number (ITIN) by mail or in person at an IRS Taxpayer Assistance Center (TAC). To apply for an ITIN, you will need to complete Form W-7, Application for Individual Taxpayer Identification Number.
What to expect at your appointment
At your appointment, employees at the IRS Taxpayer Assistance Center will review your original documents and certified copies from the issuing agencies required to apply for an ITIN. They can authenticate all documents for ITIN applicants who appear in person, except for school and medical records for dependents. These must be mailed with the ITIN application package. Your documents will be returned to you at the end of your appointment.
How to schedule an appointment
IRS Taxpayer Assistance Centers operate by appointment. To schedule an appointment, you can call 844-545-5640. To view all services provided at any office and get directions, visit IRS.gov Contact Your Local Office.
Language services
Professional foreign language interpretation is available in every office in many languages through an over-the-phone translation service. Deaf or hard-of-hearing individuals who need sign language interpreter services can call TTY/TDD 800-829-4059 to make an appointment.
Locations
There are IRS Taxpayer Assistance Centers with ITIN services located in various cities across the United States, including but not limited to:
- Birmingham
- Atlanta
- Chicago
- Indianapolis
- St. Paul
- Kansas City
- Newark
- New York
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Frequently asked questions
An Individual Taxpayer Identification Number (ITIN) is a number used for tax purposes in the US. International students who are not eligible for a Social Security Number (SSN) but receive grants, fellowships, or scholarships may need an ITIN.
If you are an international student with an F1, J1, or M1 visa and you receive a taxable scholarship, grant, or fellowship, you likely need an ITIN. You can use GLACIER Tax Prep (GTP) to determine if you need an ITIN and prepare your application.
You need to complete Form W-7 to apply for an ITIN. You will also need to submit original documents, such as your passport or visa, to establish your identity and foreign status.
You can submit your completed Form W-7 and supporting documents by mail to the Internal Revenue Service (IRS) or in person at an IRS Taxpayer Assistance Center. You should expect to receive your ITIN by mail within 9-11 weeks.
