Important Note: the following information does not constitute legal advice nor should it be considered a substitute for advice obtained from the Internal Revenue Services (IRS) or a qualified tax professional. The staff of International Student and Scholar Services (ISSS) are neither licensed nor qualified to provide personalized tax advice.
What is an ITIN?
An Individual Tax Identification Number (ITIN) is a 9-digit number the Internal Revenue Service issues to individuals filing a tax return who are not US citizens and do not have or are not eligible for a Social Security Number (SSN) from the Social Security Administration (SSA).
What is an ITIN Used For?
ITINs are for federal tax reporting only and are not intended to serve any other purpose. IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers (SSNs). An ITIN does not authorize work in the US; nor provide eligibility for Social Security benefits or the Earned Income Tax Credit; an ITIN also does not change a person's immigration status.
Who Needs an ITIN?
The IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. Examples would be:
- A nonresident alien required to file a U.S. tax return
- A U.S. resident alien (based on days present in the United States) filing a U.S. tax return
- A dependent or spouse of a U.S. citizen/resident alien filing a U.S. tax return
- A dependent or spouse of a nonresident alien visa holder filing a U.S. tax return
How Do I Know if I Need an ITIN?
If you do not have a SSN and are not eligible to obtain a SSN, but you have a requirement to furnish a federal tax identification number or file a federal income tax return, you must apply for an ITIN (example: receiving an athletic scholarship).
How Do I Apply For an ITIN?
If you require an ITIN number, you will receive an email from Sprintax in which there will be a link that you will click on (calculus,sprintax.com), create a Sprintax account and answer questions. Once you have answered those questions, you will print out the form W-7 and W-8 BEN. You will then request a meeting with an ISSS advisor (email: isss@fit.edu) to complete the application process. You will need to bring the following documents to your appointment:
- Form W-7
- Form W-8 BEN
- Passport
- Visa
- Current I-20
- Scholarship Award Contract
What do I do after receiving my ITIN number?
Once you receive your ITIN number, log into your Sprintax account and insert the ITIN number you were assigned.
What do I do if my ITIN was rejected?
Contact the ISSS Office to make an appointment to see an ISSS advisor; bring your denial notice to this appointment.
What do I do if I get an ITIN number and then gain employment?
If you are eligible to, and, secure a social security number (SSN), you will need to send a letter to the IRS ITIN Unit requesting a rescindment of your ITIN. The SSN would need to be your primary number and must be used for all tax purposes. The IRS ITIN Unit will void the ITIN number that was assigned to you. All previous filings in which you used an ITIN will be converted over to your SSN.
Send a letter with copies of your ITIN and SSN to:
- Internal Revenue Service
Austin TX 73301-0057
Be sure to inform your bank and all other financial institutions regarding the change from ITIN to SSN.
In addition, please see the Controller's Office website for further information: https://www.fit.edu/controller/tax-and-compliance/