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). It does not entitle you to social security benefits and does not change your immigration status or grant employment authorization.
You can request ITIN letters for yourself or your dependent for federal tax reporting or to claim a tax treaty benefit.
Common applicants for an ITIN include:
- International student athletes receiving a taxable cash scholarship
- Graduate students receiving a taxable scholarship or fellowship
- International students from tax treaty countries eligible for reduced tax withholding
- F-2 or J-2 dependents filing a tax return jointly
The following types of awards are not subject to taxation and make you not eligible for an ITIN:
- Graduate Tuition Scholarship
- Global Wildcat Award
- Cash scholarships from foreign sources
Applying for an ITIN is a 3-step process.
Step 1: Request ITIN eligibility letters from ISS. This takes up to 5 business days.
Step 2: Once you have received the letters, mail a completed ITIN application to the Internal Revenue Service (IRS). Processing time can be between 1-2 months.
Step 3: Receive your ITIN number in the mail from the IRS. Enter the ITIN into your Sprintax Calculus record (F-1 or J-1 visa holders only).