Last Updated: January 10, 2024
What is an ITIN?
According to the IRS website: An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).
Am I eligible?
The IRS provides specific reasons for needing an ITIN, listed below. If you meet the eligibility for b, c, d, e, f or g, you must file a U.S. federal tax return with your W-7 unless you meet one of the exceptions (see W-7 instructions). Most students usually need an ITIN for a scholarship, fellowship or grant, and qualify for an exception, and therefore do not need to include a completed a tax return with their application.
- Nonresident alien required to get an ITIN to claim a tax treaty benefit
- Nonresident alien filing a U.S. federal tax return
- U.S. resident alien (based on days present int he United States) filing a U.S. federal tax return
- Dependent of U.S. citizen/resident alien who can be claimed on a U.S. federal tax return. The spouse is never considered a dependent for this category (see E instead).
- Spouse of U.S. citizen/resident alien who can be claimed on a U.S. federal tax return or is electing to file jointly.
- Nonresident alient student, professor, or researcher filing a U.S. federal tax return or claiming an exception
- Dependent/spouse of a nonresident alien holding a U.S. visa
- Other (see W-7 instructions)
Application Process
| Eligibility Category | How to file |
|---|---|
| If you need an ITIN for a scholarship, fellowship or grant and qualify for Exception 2(b) or 2(c) | See section below: ITIN for a Scholarship, Fellowship or Grant |
| If you need an ITIN for any reasons other than a scholarship, fellowship or grant | See section below: ITIN not for Scholarship, Fellowship or Grant |
- Complete the W-7 application (see W-7 Instructions). Sign in wet ink. There are two ways to complete the W-7 for a scholarship, fellowship or grant:
- If you have a tax treaty benefit, select f and h on the W-7. On line h, enter "Exception 2(b) - Scholarship Income." If it is a fellowship or grant, enter that instead of "scholarship." Under that line, you must enter the country of your tax treaty and the treaty article that gives you the benefit. To check if you have a tax treaty benefit, click the "Tax Treaty Countries with Scholarship Benefits" in the right-hand side navigation.
- If you have no tax treaty benefit, select f and h on the W-7. On line h, enter "Exception 2(c) - Scholarship Income." If it is a fellowship or grant, enter that instead of "scholarship." Leave blank the treaty country and treaty article.
- Photocopy your passport ID page
- Print out your most recent I-94 from the CBP I-94 website. If you entered the with a paper I-94, make a photocopy of the front and back.
- Photocopy first page of your current I-20 or DS-2019
- Attach photocopies of any other supporting documents needed per the W-7 instructions
- If you entered "Exception 2(b)" on line h, you must provide (1) a copy of your award letter or contract and a (2) copy of a signed W-8BEN.
- If you entered "Exception 2(c)" on line h, you must provide a copy of your award letter or contract.
- Submit an online request to ISS for an Individual Taxpayer Identification Number (ITIN).
- Submit IN-PERSON to ISS documents #1-6 above. Make copy of your application for your own records.
- The ISS advisor assigned to your ITIN request will review the documents for accuracy, and then issue a letter that verifies your immigration documents and status to the IRS.
- ISS will mail the ISS letter with all your documents directly to the IRS.
- The IRS will mail your ITIN card to the address on the W-7 once it receives, reviews and approves your application. Any communication from the IRS regarding your application will be mailed to the same address. Contact the IRS immediately if your change addresses while your ITIN application is pending.
- Read the W-7 instructions carefully, then complete the W-7 application. Sign in wet ink. ISS is not involved in this process and cannot verify immigration documents for this type of application.
- Gather your completed federal tax return or other documents if you qualify for Exceptions 1, 2(a), 2(d), 3, 4 and 5. Immigration documents (passport, I-20 or DS-2019, visa, I-94) to verify identify and foreign status are also required. If you have a dependent applying, you may also need to furnish a marriage/birth certificate.
- IRS provides three ways to submit your application with your federal tax return. ISS strongly recommends using option "a" below, and DOES NOT recommend any option that requires students to send original immigration documents such as their passport to the IRS, as this risks losing the passport in the mail or not having official identification documents for a long time.
- In person. You can apply for your ITIN by visiting designated IRS Taxpayer Assistance Centers (TACs). They can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents. For dependents, TACs can verify passports, national identification cards, and birth certificates. These documents will be returned to you immediately. Service at TACs is by appointment only. Appointments can be scheduled by calling 844-545-5640.
- The Honolulu TAC does offer ITIN document authentication service. To contact the Honolulu Tax Assistance Center, go to TAC locator webpage. In the search field, type "Honolulu, HI" or your zip code. The search engine should return the contact information and open times of the TAC.
- Through an Acceptance Agent (AA) or Certified Acceptance Agent (CAA). Note: AAs and CAAs may charge for services. To get a list of agents, visit the IRS Acceptance Agent Program webpage. Acceptance agents are denoted with an *asterisk. Certifying acceptance agents are not denoted with an asterisk. Click the link for Hawai'i to see agents in the state.
- Acceptance Agent (AA). An AA can help you complete and file Form W-7. An AA will need to submit original documentation or certified copies of the documentation from the issuing agency to the IRS for all applicants.
- Certifying Acceptance Agent (CAA). A CAA can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents, except for foreign military identification cards. For dependents, CAAs can only verify passports and birth certificates. The CAA will return the documentation immediately after reviewing its authenticity.
- By Mail. Mail to the IRS ITIN Operation address listed in the instructions. Original documentation must be included.
- In person. You can apply for your ITIN by visiting designated IRS Taxpayer Assistance Centers (TACs). They can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents. For dependents, TACs can verify passports, national identification cards, and birth certificates. These documents will be returned to you immediately. Service at TACs is by appointment only. Appointments can be scheduled by calling 844-545-5640.
Receiving the ITIN
The IRS will mail you the ITIN card to the address that you entered on your W-7. If you move before receiving the card, notify them as soon as possible of your address change. The IRS states that it normally takes about 7 weeks from the date the application is received. However, it may be 11 weeks if received during peak period (January 15 - April 30). If you have not received a response within the referenced time period, you may call 1-800-829-1040 (toll-free within the United States) to request the status of your application.
If an ITIN is not used on a U.S. federal tax return for a period of three consecutive years, it will expire at the end of the fourth year. However, you may renew your ITIN after it expires if you need it to file a return. ITINs do not need to be renewed if used only on information returns like form 1099.
Visit the IRS website for full ITIN FAQs.
You cannot have both an SSN and an ITIN, and it is your responsibility to contact the IRS to have your ITIN application withdrawn if the application is pending. If it has already been approved, you should notify the Social Security Administration (SSA) at the time you apply for an SSN and they will instruct you about the appropriate procedures.