Individual Taxpayer Identification Number (ITIN)

If you apply before tax season, you are considered to be applying “based on an exception”. If you receive a non-service payment, you can apply based on either Exception 2b (Scholarships, Fellowships, and Grants – Claiming the benefits of a tax treaty) or Exception 2c (Scholarships, Fellowships, and Grants – Not claiming benefits of a tax treaty). Your Sprintax Calculus profile should indicate whether you are eligible for a tax treaty benefit.

You will need to gather the following documents:

• Completed Form W-7
  • Reason for applying – select f and h
  • On the dotted line next to box h, enter “Exception 2b-Scholarship Income and claiming tax treaty benefits” or “Exception 2c-Scholarship Income”. If applicable, also enter the name of the treaty country and the treaty article number in the appropriate entry spaces below box h
  • Complete sections 1 through 5, as well as lines 6a, 6c, 6d, and 6g
• Original Passport and Student Visa
• Signed I-20 / DS-2019 (you must print your I-20 / DS-2019 and sign the student attestation / exchange visitor certification in ink)
• Additional documentation required for the exception you are applying under:
  • An original letter or official notification from the University outlining the scholarship, fellowship or grant
  • A DSO / RO letter (email iso@rochester.edu to request this letter)
  • A copy of Form W-8BEN (only required for Exception 2b)

If you apply during tax season, you will first need to prepare your tax return (Form 1040 / Form 1040-NR). You will then need to gather the following documents:

• Completed Form W-7
  • Reason for applying – select f
  • Complete sections 1 through 5, as well as lines 6a, 6c, 6d, and 6g
• Original Passport and Student Visa
• Signed I-20 / DS-2019 (you must print your I-20 / DS-2019 and sign the student attestation / exchange visitor certification in ink)
• A DSO / RO letter (email iso@rochester.edu to request this letter)
• Form 1040 (if you’re considered resident for federal tax purposes) / Form 1040-NR (if you’re considered nonresident for federal tax purposes)
  • Leave the area for SSN blank for each ITIN applicant listed on the tax return.
  • If your spouse or dependents are ITIN applicants, attach Forms W-7 for each applicant to the front of the tax return.