1. What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS). ITINs are for federal tax reporting only, and are not intended to serve any other purpose. An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit. ITINs are not valid identification outside the tax system.  The IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for a Social Security Number (SSN).

2. Who is eligible for an ITIN?

ITINs are issued by the IRS to certain nonresident aliens who require a number for tax treaty, tax return or other reasons.  Do not submit a request for an ITIN if you have been previously issued an SSN or if you are eligible to work or if you will be employed in the near future.

At Stanford , an ITIN may be used by visitors who do not have a Social Security Number, but to whom departments plan to make a payment such as an honorarium.  The ITIN number is also used by the Controller's office for tax reporting to the IRS. (As long as the nonresident alien is not paid by Payroll, the ITIN can be used for this purpose.)

F-1 and J-1 students who receive scholarships (academic or athletic) or fellowships from US sources, and who are not eligible for Social Security numbers, must obtain an ITIN. If you receive a fellowship or scholarship disbursed through Stanford, from a foreign country, you may be required to obtain an ITIN.

3. How do I apply for an ITIN?

To apply for an ITIN, you must:

A. Prior to going to the Internal Revenue Service (IRS) Office, you should complete form W-7 (Application for IRS Individual Tax Identification Number) Jan.. '05 version, found in: http://www.irs.gov/formspubs/

• Check box "a" (in reasons for submitting form W-7) if tax treaty applies. You will need to provide (in the space immediately below box "h") your treaty country and treaty article number, which may be found at the Stanford Controller's web site.

• You must complete all information in points "1a" thru "6g" (excluding "6f" in most cases). You will be expected to include in "6d" passport information. 

• For further instructions you should speak directly with the IRS Officer in San Jose.

B.   Take the following documents to the IRS Office:

• Completed W-7 form (signed and dated)

• Passport with a valid U.S. visa (Canadians exempt)

• I-94 card (arrival / departure record)

• I-20/DS-2019 (Certificate of Eligibility for F-1/J-1 Student Status)

The local Internal Revenue Service Office is located at:

55 S. Market St.
San Jose, CA 95113

Monday-Friday - 8:30 a.m.- 4:30 p.m. (closed all federal holidays)

(408) 817-6747

The local Social Security Administration Office in Mountain View will consider your request for an SSN if you provide  evidence of eligibility. The local SSA Office will process the SSN application even though your ITIN has not yet been rescinded, but according to IRS regulations an individual should not posses both an ITIN and an SSN. To request that your ITIN be rescinded, contact the IRS (ITIN unit) after your have received the SSN and inform them of your new SSN.

5. Where can I get help with my ITIN application?

You may call the IRS toll-free at 1-800-829-1040 for information and help in completing your Form W-7 and your tax return. Please also review the information available at:

http://www.irs.gov/individuals/article/0,,id=96287,00.html

6. Where can I find out whether I am subject to tax treaty benefits?

For information on which countries have tax treaties with the United States, see the Stanford Controller's web site.

7. Can I obtain an ITIN prior to arriving at Stanford?

Yes, with difficulty and only at select U.S. embassies overseas. Currently, Berlin, London and Paris have been identified as having IRS permanent staff who can assist with IRS form W-7. The process for obtaining an ITIN abroad is described in:
http://www.irs.gov/businesses/small/international/article/0,,id=96690,00.html
This link also mentions "Acceptance Agents" or public accounting firms, in certain countries which may help processing a request for an ITIN.

To find out if IRS personnel can assist with your request, please contact the consular office at the nearest U.S. embassy. Location Phone Bonn,Germany 49-228-339-2119, London,England 44-171-408-8076 or 8077, Paris,France 33-1-4312-2555. For updated contact information, and location of other consular offices please review: http://travel.state.gov/travel/tips/embassies/embassies_1214.html

NOTE: The IRS does not require the payment of any fees for the issuance of an ITIN. However, if the services of an Acceptance Agent are used, then fees may apply. Also, according to the Consular Affairs Manual, all posts must charge the appropriate notarial fee when performing notarial services n connection with Form W-7 ITIN application.

Once a student has an ITIN or SSN, tax exemption forms can be filed with the Payroll office. For more information about that, look at the Stanford Controller's website to see what form to use.

Students not qualifying for ITIN based on tax treaty

Student who do not qualify for an ITIN based on a tax treaty may submit a request for an ITIN along with their tax return to the local Internal Revenue Service Office.

The IRS Office will request a letter from a Designated School Official (DSO) attesting to the fact that the student has not been offered employment and not secured employment.

If you require such a letter, please submit a photocopy of your I-20 (or DS-2019), and a brief letter to the I-Center stating that you have not been offered employment and have not secured any employment. (Remember to sign and date the letter.)

I-Center staff will notify you once the letter is ready for you to pick up from the second floor lobby pick-up racks.