Individual Taxpayer Identification Numbers (ITIN)
Source: https://global.utexas.edu/isss/advising-services/taxes/itin Parent: https://global.utexas.edu/isss/advising-services/taxes
An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued to nonresidents for tax purposes to comply with United States tax laws and file a federal income tax return.
ITINs are issued by the U.S. Internal Revenue Service (IRS) and used for federal tax reporting only. Note that the ITIN:
- Does not provide authorization for work in the United States
- Does not provide eligibility for Social Security benefits
- Does not provide any income tax credits or deductions
Important: Once you have obtained an ITIN, be sure to report it to the University to update your records.
When You Need an ITIN
You will need an ITIN if you do not qualify for a Social Security Number (SSN) but received income from a U.S. source, including fellowships, grants, and scholarships.
Another reason to obtain an ITIN is if you will be included on someone else's tax return and do not have an SSN.
When Not to Use an ITIN
- An ITIN is not required if you did not have any taxable income from U.S. sources during the tax year (January 1-December 31).
- If you already have an SSN, you do not need and are not eligible for an ITIN.
- Finally, if you obtain an SSN, any ITIN(s) previously issued to you are no longer valid.
Applying for an ITIN
There are three ways to apply for an ITIN. It is important to apply early to be ready for tax season. Tax season is January-April 15 each year. While it is possible to apply for an ITIN and file your federal income tax return at the same time, it is easier to have it beforehand. Please choose a method that will allow you to retain your passport and visa stamp.
We do not recommend that you mail your original passport and visa to the IRS.
ITIN Application Methods
Individuals who need an ITIN can apply directly to the IRS without ISSS assistance. To apply by mail, you will need the following documents:
- Complete Form W-7
- Certified copy of your passport*
- Certified copy of your visa stamp with date of first entrance to U.S. in current status*
- Letter of non-approved work authorization from DSO/ARO:
- F-1/J-1 students: Request a letter through your myIO portal
- J-1 scholars (Professors/Research Scholars/Short-Term Scholars/Student Interns): Email the scholar services to at scholars@austin.utexas.edu to request your letter
- Copy of your I-20 (front and back) or DS-2019
Once you have compiled your documents, mail them to:\ \ Internal Revenue Service\ ITIN Operation\ P.O. Box 149342\ Austin, TX 78714-9342
You can also find comprehensive instructions and forms on the IRS website.
*You must either submit certified copies from the issuing agency (your country’s embassy or consulate) or present the documents to an IRS Authorized Certifying Acceptance Agent (see below). To obtain this documentation from the issuing agency, contact your Embassy or Consulate here in the U.S. for assistance. - Method Two: IRS Taxpayer Assistance Center
You can visit an IRS Taxpayer Assistance Center for in-person assistance with the ITIN application process. Not all IRS Taxpayer Assistance Centers can process ITINs, so be sure to locate an office that is able to assist with the ITIN application process. View the IRS Taxpayer Assistance Centers in Texas.
F-1/J-1 students: You will need to take a letter of non-approved work authorization from your ISSS DSO/ARO. Request one from the student advising team through your myIO portal. - Method Three: IRS-Authorized Certifying Acceptance Agent
You also have the option to apply for an ITIN through an IRS-authorized Certified Acceptance Agent. There are over three dozen in the Austin area alone.
F-1/J-1 students: You will need to take a letter of non-approved work authorization from your ISSS DSO/ARO. Request one from the student advising team through your myIO portal.