Individual Taxpayer ID Number (ITIN)

What is an ITIN?

The ITIN number is a taxpayer identification number, issued by the Internal Revenue Service (IRS). It is for individuals who are required to have a taxpayer ID number for tax purposes, but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration.

When is an ITIN Required?

An ITIN is required when a foreign visitor is being paid for services and is not eligible to apply for a Social Security Number because of his/her visa status (such as B1/B2 or WB/WT). The visitor must have an ITIN before any payment can be processed. To apply for an ITIN, the visitor should complete a Form W-7 (Application for IRS Individual Taxpayer Identification Number). The visitor should be prepared to present a passport or birth certificate as proof of identity at the time the form is submitted.

Should I Apply for an SSN or ITIN?

All J-1 students or F-1 students who are working this quarter, and J-1 students with fellowships, are eligible for an SSN and must apply at the Social Security Office. J-1 scholars are also eligible for an SSN. Contact (NAME OF DEPARTMENT??) to collect required social security authorization forms before applying for an SSN.

F-1 visa holders who are not working but receiving fellowship stipends will need to apply for an ITIN.

What is Needed to Apply for an ITIN?

To apply for an ITIN, you will need:

  • A completed W-7 Form from the GLACIER Nonresident Tax Compliance System, and
  • An original, or a certified or notarized copy, of a UNEXPIRED passport is the only document that is accepted for both identity and foreign status. If you do not have a passport, you must provide a combination of current documents that contain expiration dates - we accept docs issued within 12 months of the application if no expiration date is normally available. The documents must also show your name and photograph, and support your claim of foreign status. IRS will accept certified or notarized copies of a combination (two or more) of the following documents, in lieu of a passport:
    • National identification card (must show photo, name, current address, date of birth, and expiration date)
    • U.S. driver's license
    • Civil birth certificate
    • Foreign driver's license
    • U.S. state identification card
    • Foreign voter's registration card
    • U.S. military identification card
    • Foreign military identification card
    • Visa
    • U.S. Citizenship and Immigration Services (USCIS) photo identification
    • Medical records (dependents - under 14 years old - only)
    • School records (dependents and/or students - under 18 years old - only)

You must work directly with the IRS to submit your ITIN application.

It takes the IRS approximately 6 weeks to process and issue an ITIN number.

Can I Request a Refund of Tax That is Withheld?

UC Davis cannot refund any taxes to you. You can claim a refund of any taxes due you directly from the Internal Revenue Service by filing an income tax return between February and April.

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