Any students or dependents who do not work and do not already have a SSN may need to obtain an Individual Taxpayer Identification Letter (ITIN) to file a U.S. Income Tax Return.

Students must get an ITIN in case they have a US-source income, such as a scholarship, and they are filing a 1040 form. F and J visa holders who do not have US-source income do not need an SSN or an ITIN as they file only the Form 8843. Individuals that are allowable as a dependent in Form 1040NR and dependents and spouses included in Form 1040 should also get an ITIN.

Please note that you cannot have an ITIN and SSN.

To apply for an ITIN from IRS, complete Form W-7, Application for IRS Individual Taxpayer Identification Number and take it in person, along with your passport and other identifying documents, to International Faculty and Scholar Services (IFSS), located on the third floor of Bizzell Hall West.

Please refer to Topic 857 - Form W-7 for more information on ITIN and individuals needing an ITIN.