What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a United States tax processing number issued by the Internal Revenue Service (IRS). It is a nine-digit number beginning with the number “9”. ITIN numbers are issued by the IRS to individuals who do not have and are not eligible to obtain a valid U.S. Social Security Number, but who are required by law to file a U.S. Individual Income Tax Return. International students are obligated to file tax returns, even if they do not work. If you do not have a SSN, then you will need to apply for a ITIN.

Who needs an ITIN?

You should apply for an ITIN if:

1. You are in F-1 or J-1 status; and
2. You do not have an SSN; and
3. You do not plan to work on campus or apply for CPT or OPT soon (if you work on campus or apply for off-campus work authorization through ISS, you will need to apply for an SSN); and
4. You receive a scholarship/fellowship stipend directly paid to you through St. Edward’s University Financial Aid.
5. You receive non-employment income from a U.S. source that is taxable.
   • Non-employment income can be scholarships, fellowships, grants, or non-employment stipend payments. These can be taxable if they are greater than the cost of tuition and fees.
   • If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. This is called a “tuition reduction.” Qualified tuition reductions aren’t taxable non-employment income. You won’t need an ITIN for this.

Letter of Support: The ISS office can only provide ITIN support letters for students receiving scholarships/fellowships from St. Edward’s University. If you or your spouse need an ITIN to file a tax return because of other taxable non-employment income, you will need to apply for the ITIN directly to the IRS along with your tax return.

What do you need?

• If you are a tax nonresident, you should use Glacier Tax Prep to prepare your U.S. federal (national) income tax form. St. Edward’s University international students and scholars who work for the university and/or get financial aid can use GLACIER Tax Prep free of charge. If you need an ITIN, GLACIER Tax Prep will print an ITIN application form (Form W-7) for you. If you do not need an ITIN, GLACIER Tax Prep will not print Form W-7.

  • Assemble and sign the ITIN application, following the instructions on the GLACIER Tax Prep “Submitting Form W-7 Instruction Sheet.” Substitute the “social security rejection letter” for the no “employment letter.”
  • Then follow the instructions on the GLACIER Tax Prep “Submitting Your U.S. Tax Documents” instruction sheet to finish organizing your tax documents for submission. Be sure to sign the form and make a copy of your tax documents after you have signed them.

• Another option is to complete and print Form W-7 on your own, since applying and receiving the ITIN can take some time. **Instructions.**

• When your W-7 is complete, contact ISS and provide the following original documents. ISS staff must make copies from originals, then stamp them with our university stamp. We will return to the originals to you.

  • [ ] Most recent I-20 or DS-2019
  • [ ] Passport
  • [ ] F-1 or J-1 visa
  • [ ] Most recent I-94 arrival record
  • [ ] We will issue the ITIN letter (Letter of Support)

• Then mail the W-7, ITIN letter, and certified/stamped copies of immigration documents to the IRS to the following address:

  Internal Revenue Service

  Austin Service Center

  ITIN Operation

  P.O. Box 149342

  Austin, TX 78714-9342

<aside> 🚨 Disclaimer: The ISS staff will provide regulatory and practice information related to F and J status, as it stands at the time of the consult. Regulatory content is designed for SEU students, and is not intended to constitute legal advice and is not a substitute for legal counsel. Tax regulations are complicated and outside the International Student Services Office scope of expertise. Only qualified tax professionals can answer nuanced tax questions.

</aside>