Gokce Tandogdu
ITIN Specialist, itin.net
You can get an ITIN (Individual Taxpayer Identification Number) as an international student by applying directly to the IRS with Form W-7, Application for IRS Individual Taxpayer Identification Number. This process requires you to submit original or certified copies of identification documents and proof of foreign status, along with a federal tax return. Understanding how to get an ITIN number for an international student involves several key steps and considerations.
ITIN Eligibility for International Students
International students studying in the U.S. are generally eligible for an ITIN if they have a U.S. tax filing obligation but do not have, and are not eligible to obtain, a Social Security Number (SSN). This typically includes students who:
- Are receiving a scholarship or fellowship and need to report it on a U.S. tax return.
- Are engaged in a trade or business in the U.S. and have U.S. source income.
- Are required to file a U.S. tax return to claim a tax treaty benefit.
- Are filing a U.S. tax return to claim an ITIN for other tax purposes, such as for a dependent or spouse who is a U.S. resident alien.
An SSN is issued by the Social Security Administration and is primarily for employment purposes. If you are not authorized to work in the U.S. or do not have an employment need for an SSN, an ITIN serves as your tax processing number. You cannot have both an SSN and an ITIN; if you become eligible for an SSN, you must obtain one and cease using your ITIN.
Required Documentation for ITIN Application
To successfully apply for an ITIN, you must provide specific documentation to the IRS. The primary documents required are:
- Form W-7, Application for IRS Individual Taxpayer Identification Number.
- A U.S. federal income tax return that is complete and accurate, unless you qualify for an exception to this requirement (e.g., claiming treaty benefits without filing a return).
- Original or certified copies of identification documents that verify your identity and foreign status. The IRS will accept one of the following as proof of identity and foreign status:
- Passport: This is the preferred document as it verifies both identity and nationality.
- National identity card: Must show name, photograph, address, date of birth, and expiration date.
- U.S. driver's license: Must show name, photograph, address, date of birth, and expiration date.
- Foreign driver's license: Must show name, photograph, address, date of birth, and expiration date.
- Foreign military identification card: Must show name, photograph, address, date of birth, and expiration date.
- U.S. military identification card: Must show name, photograph, address, date of birth, and expiration date.
- Foreign voter's registration card: Must show name, photograph, address, date of birth, and expiration date.
- Civilan I.D. card (for non-US citizens): Must show name, photograph, address, date of birth, and expiration date.
- Visa: Must show name, expiration date, and entry date into the U.S.
- U.S. State identification card: Must show name, photograph, address, date of birth, and expiration date.
- Foreign and/or U.S. immigration documents: Such as a Permanent Resident Card or Employment Authorization Card.
- Medical records (dependents only): Must show name and address of the applicant and the certifying medical authority.
- School records (dependents only): Must show name and address of the applicant and the certifying school authority.
Important Note on Documentation: You can send original documents to the IRS, but they will be returned to you. Alternatively, you can present your original documents to an IRS-authorized Certified Acceptance Agent (CAA), who can verify them and send certified copies to the IRS. Using a CAA, like itin.net, can save you the worry of mailing original identification.
Filing Your ITIN Application
There are three primary methods for submitting your Form W-7 application:
- Mail your application to the IRS: Send your completed Form W-7, your tax return, and your original or certified identification documents to the IRS address listed in the Form W-7 instructions. This is the most common method but can result in longer processing times and the risk of mailing original documents.
- Apply through a Certified Acceptance Agent (CAA): CAAs are individuals or entities authorized by the IRS to help taxpayers apply for ITINs. They can verify your original identification documents and forward your application directly to the IRS. This method is often faster and eliminates the need to mail original documents. itin.net is an authorized CAA.
- Visit an IRS Taxpayer Assistance Center (TAC): Some TACs offer ITIN application services. You will need to make an appointment, and they can verify your original documents. However, availability can be limited, and wait times may be long.
When completing Form W-7, ensure all sections are filled out accurately. Pay close attention to your name, address, and foreign taxpayer identification number (if applicable). You will need to indicate the reason for applying for an ITIN, which for most international students will be to file a federal tax return.
Processing Times and Costs
There is no fee to apply for an ITIN directly from the IRS. However, if you use a third-party service or a CAA that charges a fee for their assistance, that fee is separate and not paid to the IRS. Processing times can vary significantly:
- Standard Processing: When applying by mail directly to the IRS, it can take the IRS 11 weeks or longer to process your application, especially during peak tax seasons. This timeframe begins once the IRS receives your complete application package.
- CAA Processing: Applications submitted through a CAA may be processed more quickly, often within 4–6 weeks, as CAAs can verify documents on the spot and often have a more direct submission channel.
It is advisable to apply for your ITIN well in advance of any tax filing deadlines to avoid last-minute complications. The IRS may issue an ITIN within 7 to 10 weeks of receiving a complete application by mail.
Common Mistakes and How to Avoid Them
International students often make a few common mistakes when applying for an ITIN. Being aware of these can help ensure a smoother application process:
- Incomplete Tax Return: Forgetting to include a complete and signed federal income tax return (unless an exception applies) is a frequent error. Ensure all schedules and forms are attached and that the return is signed and dated.
- Incorrect Identification Documents: Submitting expired documents, documents that do not meet the IRS requirements, or photocopies instead of original/certified copies can lead to rejection. Always check the latest IRS guidelines for acceptable identification.
- Missing Information on Form W-7: Inaccurate or missing personal details, incorrect reason for applying, or failure to sign the form can cause delays. Double-check every field before submission.
- Not Sending Original or Certified Copies: If not using a CAA, you must send original documents or certified copies from the issuing agency. The IRS will return original documents, but they are responsible for their safekeeping.
- Not Qualifying for an ITIN: Some applicants mistakenly apply for an ITIN when they are actually eligible for an SSN. Remember, if you are eligible for an SSN, you must obtain one and cannot use an ITIN for employment.
What Happens After You Get Your ITIN?
Once the IRS processes your application, they will issue you an ITIN and mail it to the address you provided on Form W-7. You will typically receive a notice from the IRS, such as Letter CP565, which contains your ITIN. Your ITIN is a permanent number, valid for life, unless it expires due to non-use or the IRS revokes it. The IRS generally requires you to renew your ITIN if you have not reported it on a federal tax return for three consecutive tax years.
Your ITIN will be used for all tax filings with the IRS. If you plan to engage in business activities in the U.S., such as forming a U.S. LLC, you will likely need an EIN (Employer Identification Number), which is obtained by filing Form SS-4 with the IRS. An ITIN is for individuals, while an EIN is for businesses. If you are setting up a U.S. business, you may also need to open a U.S. bank account, which often requires both an EIN and an ITIN.
When to Seek Professional Assistance
While the ITIN application process is designed to be manageable, complex situations may warrant professional help. You should consider consulting a tax professional or an authorized CAA if:
- You have complex tax situations, such as foreign income reporting or claiming intricate tax treaty benefits.
- You are unsure about which documents to submit or how to fill out Form W-7 accurately.
- You are uncomfortable mailing original identification documents.
- You have previously had an ITIN application rejected.
Authorized CAAs, like itin.net, can provide expert guidance, verify your documents, and ensure your application is submitted correctly, potentially speeding up the process and reducing the chance of errors. For specific tax advice tailored to your circumstances, consulting a qualified tax attorney or CPA specializing in international taxation is recommended. Understanding how to get an ITIN number for an international student is the first step towards fulfilling your U.S. tax obligations.