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Individual Taxpayer Identification Numbers for F-1 and J-1 Students

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS), which is only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). ITINs are needed to file tax returns and to claim tax treaty benefits, if applicable (see the IRS website – Taxpayer Identification Numbers).

Please note – Northwestern University staff are not authorized to provide individual tax advice or answer any tax-related questions beyond those addressed by the information available on Northwestern’s websites.

For professional advice, please consult with a licensed tax professional. The information contained herein is not a substitute for professional tax advice from a licensed resource.

ITIN Eligibility

Nonresidents who receive stipends from a scholarship or fellowship must apply for an ITIN, if they do not have or are not eligible to obtain a SSN (see Social Security Administration website for information and international student information).

The IRS’s Interactive Tax Assistant tool may be used to help you determine if you are eligible to apply for an ITIN.

Documentation Needed for ITIN Application

The following provides the items generally needed to apply for an ITIN. The information below should be cross-checked with that available on the IRS website in case of updates/changes.

  1. Complete Form W-7
    1. Additional information and instructions are available here.
  2. Certified copy of your passport*
  3. Certified copy of your visa stamp with date of first entrance to U.S. in current status*
  4. .Letter of non-approved work authorization from designated school official
    1. This can be obtained by making a request in the OISS portal.
  5. Copy of your I-20 or DS-2019

*It is not recommended that you send your original passport and visa to the IRS; please see Options 2 and 3 below.

Submitting the ITIN Application

The IRS provides three options for applying for an ITIN:

Option 1 -

Mail your W-7, tax return, proof of identity, and foreign status documents to:

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

The IRS indicates in their information materials that the above address is to be used only once - when filing Form W-7 to apply for an ITIN.

Option 2 –

Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent.

The IRS indicates in their informational materials that if using this option you will not be required to mail your proof of identity and foreign status documents.

Option 3 –

Make an appointment at a designated IRS Taxpayer Assistance Center. 

Similar to Option 2 – the IRS indicates that this option will not require you to mail your proof of identity and foreign status documents.

Not all IRS taxpayer assistance centers process ITINs; please make sure to verify this service when calling for an appointment. The two closest centers to the Evanston and Chicago campuses are the following:

Chicago
230 S. Dearborn St.
Chicago, IL 60604

and

Schiller Park
5100 River Road
Schiller Park, IL 60176

Timing

The IRS indicates that if an individual is eligible for an ITIN and the application is complete, the IRS will assign a number within roughly seven weeks.

What to do After Receiving Your ITIN

Once the ITIN is received, please contact the Northwestern Office of Human Resources at askhr@northwestern.edu and request that your record be updated to include the ITIN. If the ITIN is not provided to Human Resources, your year-end tax documents will not be correct, and you may have difficulty filing your tax return.

Additional Information

For more information on ITINs, the IRS provides the following resources:

Other resources include the following:  

Northwestern University does not endorse any particular company, accountant, or tax service. An individual’s reliance on or use of any or all of the above resources is subject to their own discretion.

Eligibility for SSN after Receipt of an ITIN

Individuals that receive an ITIN and later become eligible for a SSN, because of employment such as assistantships or temporary employment, must apply for a SSN. The IRS must be notified in writing when individuals obtain their SSN. Additional information is available here.

Other Northwestern Resources

Tax Information for Foreign Nationals

New Employee Checklist for Foreign Nationals

Onboarding Nonresident Students & Employees

Office of the Registrar – Update Social Security Number