Frequently Asked Questions: ITIN


Who should obtain an ITIN?
Any one that is in one of the following categories and does not have, never has had or is ineligible for a U.S. Social Security Number:
  • A Nonresident alien required to obtain an ITIN to claim a tax treaty benefit
  • A Nonresident alien filing a U.S. tax return and not eligible for an SSN
  • A Nonresident alien filing a U.S. tax return only to claim a refund
  • A U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN.
  • Nonresident alien student, professor, or researcher filing a U.S. tax return

 

Note: UW students who are employed while studying must apply for a Social Security Number. A form from the Social Security Administration showing denial of a Social Security Number is required before attempting to obtain an ITIN.

Alternatively, UW students on a F-1, J-1, or M-1 visa who will not be working while studying in the U.S. will not have to apply for an SSN. Those students will need a letter from the International Students Office stating that they will not be securing employment while in the U.S. and will not be receiving any income for personal services.

Can an ITIN be obtained and used for any other purpose?
No! It is only used by an individual for identity purposes with the IRS.
  • It cannot be used for employment purposes
  • It cannot be obtained for the sole purpose of opening a bank account
  • It cannot be obtained for the sole purpose of rental agreements (credit search)
Can an ITIN be obtained from abroad?
Yes, but with difficulty. The process is described in IRS Publication 1915.

IRS offices outside the United States that can assist in the process are located in Bonn, Germany; London, England; Mexico City, Mexico; Paris, France; Rome, Italy; Singapore and Tokyo, Japan.

By mail to Austin, TX with original documents or documents certified by the issuing agency of the foreign country, or documents certified by a notary at a US Consulate or Embassy. There are normally monetary charges for the agency certifying the documents. If original documents are submitted, they are out of the possession of the individual for six to nine weeks or more. There is also the possibility of loss of the documents.
 

How can the UW help a foreign national obtain an ITIN?
The UW is currently not an Authorized Acceptance Agent and is not accepting appointments. 
 

 


Internal Revenue Service Information

IRS forms and publications: