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Individual Tax Payer Identification Number (ITIN) Eligibility

What is an ITIN? 
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). 

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Who Needs an ITIN?

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. 

Submitting the ITIN Application

There are three ways to submit an ITIN application. 
  • Option 1: Sprintax (recommended)
    • File through Sprintax before filing for a fee, or for free by filling with your tax return. Read more about how Sprintax can help you with this process on their blog.
  • Option 2: Get Assistance from a CPA
    • Work with a CPA (Certified Public Accountant). OISS recommends Alejandro Young of Young & Associates, LLC, an income tax and accounting services firm that specializes in all areas of US tax preparation, compliance, and problem resolution.
  • Option 3: Apply with the IRS
    • Apply through the IRS. You can do this by mail or in-person with one of the agencies listed on the IRS’ How to Apply for an ITIN webpage. 

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. Please note that if you do not get an ITIN in time to submit your tax return, you may need to apply for a tax filing extension, for which you should work with Sprintax (for nonresidents) or a certified tax preparer.

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  
  2. Certified copy of your passport*
  3. Certified copy of your visa stamp and I-94 with date of first entrance to U.S. in current status*
  4. ITIN Letter signed by designated school official (DSO)
    1. This can be obtained by submitting an ITIN Letter request in the OISS portal.
  5. Copy of your I-20 or DS-2019

*These copies can be certified by one of the following IRS-approved organizations/agents:

Additional ITIN Information

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.

Please note that ITIN approval is not guaranteed. If your ITIN application is denied, you should work with Sprintax (if you are a non-resident for tax purposes) or a professional tax adviser to determine how you should proceed.

Additional ITIN Information

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

Important

Northwestern University, including the Office of International Student and Scholar Services, cannot provide tax advice or answer tax questions beyond the information provided on Northwestern’s website. Contact a professional tax adviser or the IRS for additional information or questions.