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How to get itin for international students?

International students can obtain an ITIN by completing Form W-7 and submitting required documentation to the IRS. Learn the eligibility, documentation, and application process.

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    International students can obtain an ITIN (Individual Taxpayer Identification Number) by applying directly to the IRS or through a designated Certified Acceptance Agent (CAA). This process is necessary for foreign nationals who need a U.S. taxpayer identification number but do not have and are not eligible for a Social Security number (SSN). The primary purpose for an international student to get an ITIN is typically to file a U.S. federal tax return, such as Form 1040-NR, or to comply with other U.S. tax obligations.

    Eligibility for an ITIN

    Eligibility for an ITIN is based on U.S. federal tax law requirements. You must have a U.S. tax liability or a specific tax-related reason to apply. For international students, common reasons include:

    • Filing a U.S. tax return: Many international students on F-1 or J-1 visas are required to file a U.S. tax return to report income earned in the U.S., even if the income is below the filing threshold. This often applies to students receiving scholarships, stipends, or wages.
    • Claiming tax treaty benefits: If your home country has a tax treaty with the U.S., you might need an ITIN to claim certain benefits, such as reduced withholding on income earned in the U.S.
    • Opening a U.S. bank account: While not a federal tax requirement, some U.S. banks may request an ITIN to open an account for non-residents, especially if they do not have an SSN. However, many banks now accept other forms of identification for non-residents without an SSN. You can learn more about opening a U.S. bank account as a non-resident.
    • Forming a U.S. LLC: If you are forming a U.S. LLC as a non-resident, you may eventually need an ITIN for tax reporting purposes, especially if the LLC has U.S.-sourced income or if required by state law for certain filings. The LLC itself will likely need an EIN (Employer Identification Number), which is a separate identification number for businesses. You can find out more about applying for an EIN if you are forming a business.

    It is important to note that an ITIN is not authorization to work in the U.S. or proof of legal presence. It is solely for tax administration purposes.

    Required Documentation for an ITIN Application

    The core of the ITIN application is Form W-7, Application for IRS Individual Taxpayer Identification Number. Along with Form W-7, you must submit original or certified copies of documentation that verifies your identity and foreign status. The IRS requires at least one document that shows both your photograph and your name, and one document that shows your foreign status. The most commonly accepted documents include:

    • Passport: This is the most preferred document as it proves both identity and foreign status.
    • National Identity Card: Must contain a photograph, name, address, date of birth, and expiration date.
    • U.S. Driver's License: Must contain a photograph, name, address, date of birth, and expiration date.
    • Birth Certificate: Must be issued by the relevant government authority and include your name, date of birth, and place of birth. Foreign-issued birth certificates are acceptable.
    • Foreign Driver's License: Must contain a photograph, name, address, date of birth, and expiration date.
    • Foreign Military Identification Card: Must contain a photograph, name, address, date of birth, and expiration date.
    • U.S. State Identification Card: Must contain a photograph, name, address, date of birth, and expiration date.
    • Foreign Voter's Registration Card: Must contain a photograph, name, address, date of birth, and expiration date.
    • Civil Birth Certificate: Issued by a city, county, state, foreign receptive government, or possession of the U.S. that contains the applicant’s name, date of birth, and place of birth.
    • Original or Certified Copy of Marriage Certificate or Divorce Decree: If used to show name change.
    • Medical Records: For individuals under 18 who are applying with a parent/guardian, if the parent/guardian is unable to obtain one of the other required documents.
    • School Records: For individuals under 18 who are applying with a parent/guardian, if the parent/guardian is unable to obtain one of the other required documents.

    Important Considerations for Documentation:

    • Expired Documents: Expired identification documents are generally not accepted, with few exceptions for U.S. military ID cards.
    • Certified Copies: If you are not applying in person through a CAA, you can mail your original documents to the IRS or send certified copies. Certified copies must be authenticated by the issuing agency of the document or by a U.S. embassy or consulate. If you use a CAA, they can review your original documents and certify them for you, eliminating the need to mail originals.
    • Supporting Documents: In addition to identity and foreign status documents, you may need to provide supporting documentation related to your tax liability, such as a copy of your U.S. federal tax return, or a letter from a U.S. employer explaining why an ITIN is needed. If you are claiming treaty benefits, you will need to provide the relevant tax treaty article number and documentation to support the claim.

    How to Apply for an ITIN: Step-by-Step

    There are three primary ways to apply for an ITIN:

    1. Applying by Mail

    This is the most common method for individuals who are not in a hurry. You will gather your completed Form W-7, your original or certified supporting identification documents, and your U.S. federal tax return (if applicable). You then mail these items to the IRS address specified in the Form W-7 instructions. The IRS will process your application and return your original documents within 60 days of receipt.

    Steps:

    1. Complete Form W-7: Fill out the form accurately and completely. Ensure all personal information matches your identification documents.
    2. Gather Supporting Documents: Collect your original or certified copies of identification documents and any tax-related documentation.
    3. Attach Tax Return: If your application is based on filing a tax return, attach a complete and accurate U.S. federal tax return to Form W-7. You cannot apply for an ITIN without an accompanying tax return, unless you qualify for an exception (e.g., claiming treaty benefits without filing a return).
    4. Mail to IRS: Send the package to the IRS address listed in the Form W-7 instructions. This address is typically: Internal Revenue Service, Austin, TX 73301-0009.

    2. Applying Through a Certified Acceptance Agent (CAA)

    This method is often preferred because it allows you to present your original documents to the CAA, who will then verify them and send certified copies to the IRS. This means you don't have to mail your irreplaceable original documents. itin.net works with a network of CAAs to help international students and others apply for their ITINs. Using a CAA can significantly speed up the process and reduce the risk of losing your original documents.

    Steps:

    1. Find a CAA: Locate an authorized CAA in your area or one that offers remote services. You can search the IRS website for a list of CAAs or use a service like itin.net.
    2. Complete Form W-7 and Gather Documents: Fill out Form W-7 and gather your original identification documents and any required tax documentation.
    3. Visit the CAA: Schedule an appointment with the CAA. They will review your application and verify your original documents.
    4. CAA Submits Application: The CAA will then submit your application package, including certified copies of your documents, to the IRS on your behalf.

    3. Applying in Person at an IRS Taxpayer Assistance Center (TAC)

    Some IRS Taxpayer Assistance Centers (TACs) offer ITIN application services. You can make an appointment to apply in person. However, not all TACs provide this service, and you must bring your original documents. The IRS agent will verify your documents but will not certify them. You will still need to mail your application package to the IRS after your appointment.

    Steps:

    1. Schedule an Appointment: Call the IRS to schedule an appointment at a TAC that offers ITIN application services.
    2. Complete Form W-7 and Gather Documents: Fill out Form W-7 and bring your original identification documents and any required tax documentation.
    3. Attend Appointment: The IRS agent will review your documents.
    4. Mail Application: You will then mail your application package to the IRS.

    Cost and Timeline for ITIN Applications

    There is no fee charged by the IRS to apply for an ITIN. The application process itself is free. However, if you choose to use a Certified Acceptance Agent (CAA) through a service like itin.net, there may be a service fee charged by the CAA for their assistance. This fee varies by CAA.

    Processing Times:

    • By Mail: The IRS typically processes ITIN applications submitted by mail within 10 to 11 weeks. This timeline can fluctuate based on the volume of applications the IRS receives.
    • Through a CAA: Applications submitted through a CAA are often processed slightly faster, as the CAA ensures the application is complete and accurate before submission. The IRS processing time for these applications is generally the same 10 to 11 weeks from the date the IRS receives the application from the CAA.

    It's advisable to apply well in advance of any tax deadlines to allow ample time for processing. If you are applying to meet a tax filing deadline, ensure you submit your application at least 10-12 weeks before the deadline.

    Common Mistakes When Applying for an ITIN

    International students often make a few common mistakes when applying for an ITIN, which can lead to delays or rejections:

    • Incomplete Form W-7: Missing information, incorrect Social Security Number (if applicable, though usually not for international students), or mismatched personal details can cause delays.
    • Incorrect or Missing Documentation: Submitting expired documents, photocopies instead of originals or certified copies, or failing to provide documents that prove both identity and foreign status are frequent issues.
    • Not Attaching a Tax Return: For most applicants, Form W-7 must be submitted with a valid U.S. federal income tax return. Applications submitted without a tax return (unless an exception applies) will be rejected.
    • Incorrectly Claiming Treaty Benefits: If you are applying to claim tax treaty benefits, ensure you have the correct treaty article number and the necessary documentation to support your claim. Incorrect claims can lead to rejection.
    • Mailing to the Wrong Address: Always verify the correct mailing address for Form W-7 applications on the official IRS website or in the latest Form W-7 instructions.
    • Not Renewing an Expired ITIN: ITINs that have not been used on a federal tax return for three consecutive tax years expire. Additionally, the IRS has a policy to deactivate ITINs that have not been used for three consecutive years. If your ITIN has expired and you still need it, you must go through the renewal process, which involves submitting a new Form W-7 and updated identification documents.

    What Happens After You Get Your ITIN

    Once your ITIN application is approved, the IRS will mail you an official ITIN acceptance letter, which contains your ITIN assignment letter (CP-565). This letter is very important, as it confirms your ITIN. Keep this letter and your ITIN in a safe place. You will need it for all future tax filings and interactions with the IRS.

    Your ITIN is a permanent number, but it may expire if not used on a federal tax return for three consecutive years. If your ITIN expires and you need to file taxes or claim treaty benefits, you will need to reapply by submitting a new Form W-7 and updated identification documents.

    If you are using your ITIN for purposes other than filing a tax return (e.g., opening a bank account), ensure you understand the specific requirements of the institution you are dealing with. For example, if you are setting up a U.S. LLC, you will likely need an EIN first, and then potentially an ITIN for personal tax filings related to that business. Understanding the interplay between ITINs and EINs is crucial for non-resident business owners.

    How to Get Help with Your ITIN Application

    Navigating the ITIN application process can be complex, especially for international students unfamiliar with U.S. tax procedures. Several resources are available to help:

    • IRS Resources: The IRS website provides extensive information, including Form W-7 instructions, FAQs, and a list of Certified Acceptance Agents. You can call the IRS toll-free line for assistance with general ITIN inquiries.
    • Certified Acceptance Agents (CAAs): As mentioned, CAAs are individuals or entities authorized by the IRS to assist applicants with the ITIN application process. They can verify your original documents, reducing the risk associated with mailing them. Using a reputable CAA service like itin.net can streamline the application and ensure accuracy.
    • Tax Professionals: If your tax situation is complex, or if you are unsure about your tax obligations or treaty benefits, consulting a qualified U.S. tax professional or an enrolled agent is highly recommended. They can provide personalized advice and ensure compliance.

    Remember that understanding how to get an ITIN for international students is a critical step for anyone engaging with the U.S. tax system. By carefully following the steps, gathering the correct documentation, and seeking help when needed, you can successfully obtain your ITIN.

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