What Is an ITIN and When Do F-1 Students Need One?
Quick Answer
An ITIN (Individual Taxpayer Identification Number) is a tax processing number issued by the IRS to individuals who are required to file taxes but are not eligible for a Social Security Number. F-1 students need an ITIN if they have a tax filing obligation but do not have employment authorization or an SSN.
Key Takeaway
Apply for an ITIN only if you need to file a tax return and cannot get an SSN. Submit Form W-7 along with your tax return and required identity documents to the IRS or an IRS-authorized Certifying Acceptance Agent.
What Is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the Internal Revenue Service (IRS) to individuals who need to file US tax returns but are not eligible for a Social Security Number. The ITIN begins with the number 9 and follows the format 9XX-XX-XXXX. It is used strictly for tax filing purposes and does not authorize employment or provide eligibility for Social Security benefits.
The IRS created the ITIN program to ensure that all individuals with a US tax filing obligation can comply with tax law, regardless of their immigration status or employment authorization. For F-1 students, the most common scenario requiring an ITIN is when you have taxable scholarship or fellowship income but no employment authorization that would qualify you for an SSN.
It is important to understand that an ITIN is not a substitute for an SSN. If you are eligible for an SSN (because you have employment authorization), you should apply for an SSN instead. The IRS will reject your ITIN application if you are eligible for an SSN.
When Do F-1 Students Need an ITIN?
The most common scenario is when you receive a scholarship or fellowship that exceeds qualified tuition and required fees. The excess amount is considered taxable income and must be reported on your tax return. If you do not have employment authorization and therefore cannot obtain an SSN, you need an ITIN to file your return.
Another scenario is when you need to claim a tax treaty benefit. Some tax treaties require you to file a return and claim the benefit using a taxpayer identification number, even if the treaty ultimately exempts all your income. In this case, an ITIN allows you to file the return and claim the exemption.
- Taxable scholarship or fellowship income with no SSN
- Tax treaty benefits that require a filed return
- Bank reporting requirements (Form 1099-INT)
- State tax filing obligations without employment authorization
- Spouse or dependent filing requirements (F-2 dependents)
How to Apply for an ITIN
To apply for an ITIN, complete IRS Form W-7 (Application for IRS Individual Taxpayer Identification Number) and submit it along with your federal tax return and original identity documents or certified copies. The IRS accepts passports as a standalone identity document—if you include your original passport, no other documents are needed.
You can submit your application by mailing it to the IRS ITIN Operations center in Austin, Texas, or by visiting an IRS-authorized Certifying Acceptance Agent (CAA). Many universities have CAAs on campus or nearby who can verify your documents and submit the application on your behalf, which avoids the need to mail your original passport to the IRS.
If you mail your passport to the IRS with your ITIN application, it may take 7 to 14 weeks to be returned. Using a Certifying Acceptance Agent allows you to keep your passport while the application is processed.
ITIN Renewal and Expiration
ITINs expire if they are not used on a federal tax return for three consecutive years. Additionally, ITINs issued before 2013 have been subject to rolling expiration schedules. If your ITIN has expired, you must renew it before you can use it on a new tax return.
To renew an expired ITIN, file Form W-7 again with 'Renew' checked in the reason section, along with your identity documents. You do not need to attach a tax return for a renewal-only application. Processing times for renewals are similar to new applications: approximately 7 to 11 weeks if mailed, or faster through a Certifying Acceptance Agent.