{"id":7046,"date":"2024-07-09T10:29:04","date_gmt":"2024-07-09T14:29:04","guid":{"rendered":"https:\/\/www.rochester.edu\/iso\/?page_id=7046"},"modified":"2025-10-23T12:34:12","modified_gmt":"2025-10-23T16:34:12","slug":"itin","status":"publish","type":"page","link":"https:\/\/www.rochester.edu\/iso\/taxes\/itin\/","title":{"rendered":"Individual Taxpayer Identification Number"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":46,"featured_media":0,"parent":7026,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/one-column.php","meta":{"_acf_changed":false,"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-7046","page","type-page","status-publish","hentry"],"acf":{"lead_in":"","display_title":"Individual Taxpayer Identification Number (ITIN)","subtitle":"","call_to_action":"","hero_image_placement":"no_image","hero_media":"images","hero_pattern_option":"","hero_video":"","hero_image_landing":"","hero_image_landing_two":"","hero_image_landing_three":"","content_modules_above":[{"acf_fc_layout":"text","anchor":"","css_class":"mt-0 pt-0","title":"","content":"The IRS issues Individual Taxpayer Identification Numbers (ITINs) to individuals who are required to have a U.S. taxpayer identification number but who don\u2019t have (and aren\u2019t eligible to obtain) a <a href=\"\/iso\/taxes\/ssn\/\">Social Security number (SSN)<\/a>\u00a0from the Social Security Administration (SSA).\r\n\r\nReview the guidance on this page to learn more about ITINs.\r\n<h2>Who needs an ITIN?<\/h2>\r\nAn ITIN is required for international students and scholars who have a non-service based academic appointment, and don\u2019t already have an SSN.\r\n\r\nNon-service appointments are for your educational benefit, meaning research or teaching requirements for your degree. Payment for a non-service appointment is not dependent on work or service to the University, and so the appointment is not considered employment.\r\n\r\nThe following HRMS codes are non-service: 6000, 6001, 6002, 6003, 6100, 6101, 6102, and 6103.","background_color":"#ffffff","width":"width-medium"}],"sidebar":"show__sidebar","sidebar_feed":"menu_select","menu":"66","page_links":null,"sub_menu":"","content_modules":[{"acf_fc_layout":"text","anchor":"","css_class":"","title":"<h2>When to apply<\/h2>","content":"If you receive a non-service payment, such as a fellowship or assistantship, you can apply for your ITIN as soon as you arrive in the U.S. and complete <a href=\"https:\/\/www.rochester.edu\/iso\/new-students\/immigration-check-in\/\">immigration check-in<\/a>. You must also ensure you have completed your <a href=\"https:\/\/www.rochester.edu\/payroll\/foreign-students-faculty-and-staff\/\">Sprintax Calculus<\/a> profile with Payroll.\r\n\r\nWe encourage you to apply for your ITIN as early as possible, so you have it in place before tax season begins in January.\r\n\r\nIf you choose to wait until tax season to apply for your ITIN, the process can be more challenging.","background_color":"#f4f4f4","width":"width-medium"},{"acf_fc_layout":"accordion_new","anchor_id":"","classes":"","title":"<h2>Application materials<\/h2>","description":"The information entered on the application, and the supporting documents required, will vary depending on whether your are applying before or during tax season. You can review the IRS \u201c<a href=\"https:\/\/www.irs.gov\/instructions\/iw7\">Instructions for Form W-7<\/a>\u201d for full details on the application process; we have summarized some of the key points for international students and scholars below.","background":"plain","background_color":"#ffffff","style":"row_blank","expand":"no","accordions":[{"acf_fc_layout":"accordion","accordion_title":"Apply before tax season","icon":"","row_content":"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 <a href=\"https:\/\/www.irs.gov\/instructions\/iw7#en_US_202112_publink54092gd0e1358:~:text=2(b).%20Scholarships%2C%20Fellowships%2C%20and%20Grants\">Exception 2b<\/a> (Scholarships, Fellowships, and Grants \u2013 Claiming the benefits of a tax treaty) or <a href=\"https:\/\/www.irs.gov\/instructions\/iw7#en_US_202112_publink54092gd0e1358:~:text=2(c).%20Scholarships%2C%20Fellowships%2C%20and%20Grants\">Exception 2c<\/a> (Scholarships, Fellowships, and Grants \u2013 Not claiming benefits of a tax treaty). Your Sprintax Calculus profile should indicate whether you are eligible for a tax treaty benefit.\r\n\r\nYou will need to gather the following documents:\r\n<ul>\r\n \t<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-7\">Completed Form W-7<\/a>\r\n<ul>\r\n \t<li>Reason for applying - select f and h<\/li>\r\n \t<li>On the dotted line next to box h, enter \u201cException 2b-Scholarship Income and claiming tax treaty benefits\u201d or \u201cException 2c-Scholarship Income\u201d. If applicable, also enter the name of the treaty country and the treaty article number in the appropriate entry spaces below box h<\/li>\r\n \t<li>Complete sections 1 through 5, as well as lines 6a, 6c, 6d, and 6g<\/li>\r\n<\/ul>\r\n<\/li>\r\n \t<li>Original Passport and Student Visa<\/li>\r\n \t<li>Signed I-20 \/ DS-2019 (you must print your I-20 \/ DS-2019 and sign the student attestation \/ exchange visitor certification in ink)<\/li>\r\n \t<li>Additional documentation required for the exception you are applying under:\r\n<ul>\r\n \t<li>An original letter or official notification from the University outlining the scholarship, fellowship or grant<\/li>\r\n \t<li>A DSO \/ RO letter (email iso@rochester.edu to request this letter)<\/li>\r\n \t<li>A copy of Form W-8BEN (only required for Exception 2b)<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"Apply during tax season","icon":"","row_content":"If you <strong>apply during tax season<\/strong>, you will first need to prepare your tax return (Form 1040 \/ Form 1040-NR). You will then need to gather the following documents:\r\n<ul>\r\n \t<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-7\">Completed Form W-7<\/a>\r\n<ul>\r\n \t<li>Reason for applying - select f<\/li>\r\n \t<li>Complete sections 1 through 5, as well as lines 6a, 6c, 6d, and 6g<\/li>\r\n<\/ul>\r\n<\/li>\r\n \t<li>Original Passport and Student Visa<\/li>\r\n \t<li>Signed I-20 \/ DS-2019 (you must print your I-20 \/ DS-2019 and sign the student attestation \/ exchange visitor certification in ink)<\/li>\r\n \t<li>A DSO \/ RO letter (email iso@rochester.edu to request this letter)<\/li>\r\n \t<li>Form 1040 (if you're considered resident for federal tax purposes) \/ Form 1040-NR (if you're considered nonresident for federal tax purposes)\r\n<ul>\r\n \t<li>Leave the area for SSN blank for each ITIN applicant listed on the tax return.<\/li>\r\n \t<li>If your spouse or dependents are ITIN applicants, attach Forms W-7 for each applicant to the front of the tax return.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>","accordion_anchor":""}]},{"acf_fc_layout":"text","anchor":"how-to-apply","css_class":"","title":"<h2>How to apply<\/h2>","content":"ISO recommends you apply for your ITIN in person at the local IRS Taxpayer Assistance Center (TAC). This is a free service, and allows you to have your original documents authenticated and returned to you immediately.\r\n\r\nThe <strong>Rochester IRS TAC location:<\/strong>\r\n255 East Avenue\r\nRochester, NY 14604\r\n\r\nThe office is open Monday through Friday, 8:30am to 12:00pm and 1:00pm to 4:30pm. You will need to call <strong>844-545-5640 <\/strong>to schedule an appointment. <strong>Do not show up without an appointment. <\/strong>When you arrive for your appointment, your paperwork should be complete and in order.\r\n\r\nInformation on other ways to apply for your ITIN, such as via mail or through a Certified Acceptance Agent (CAA), can be found on the <a href=\"https:\/\/www.irs.gov\/tin\/itin\/how-to-apply-for-an-itin\">IRS website<\/a>.","background_color":"#f4f4f4","width":"width-medium"},{"acf_fc_layout":"text","anchor":"","css_class":"","title":"","content":"After you apply, allow 7 weeks for the IRS to notify you about your ITIN application status. It can take 9-11 weeks if it\u2019s tax season (January 15 to April 30) or if you applied from overseas. If you don\u2019t receive a notice within this timeframe,\u00a0<a title=\"Individual taxpayer identification number (ITIN)\" href=\"https:\/\/www.irs.gov\/tin\/itin\/individual-taxpayer-identification-number-itin#contact\" data-entity-substitution=\"canonical\" data-entity-type=\"node\" data-entity-uuid=\"af213c93-7ea6-40ee-9c66-c4d295ce5d9d\">contact the IRS<\/a>.","background_color":"#ffffff","width":"width-medium"},{"acf_fc_layout":"card_grid","anchor":"","css_class":"","title":"<h2 style=\"text-align: center;\">Related resources<\/h2>","description":"","background_color":"#f4f4f4","width":"width-large","columns":"3","cards":[{"card_title":"<p class=\"u-card-title\">Social Security Numbers (SSN)<\/p>","card_text":"","card_background_color":"#FFFFFF","card_hover_color":"#283faf","card_link":{"title":"","url":"\/iso\/taxes\/ssn\/","target":""},"card_hover_arrow":"hover_arrow","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""},{"card_title":"<p class=\"u-card-title\">Visa overview<\/p>","card_text":"","card_background_color":"#FFFFFF","card_hover_color":"#283faf","card_link":{"title":"","url":"\/iso\/visas\/","target":""},"card_hover_arrow":"hover_arrow","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""},{"card_title":"<p class=\"u-card-title\">Contact ISO<\/p>","card_text":"","card_background_color":"#FFFFFF","card_hover_color":"#283faf","card_link":{"title":"","url":"\/iso\/contact\/","target":""},"card_hover_arrow":"hover_arrow","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""}]}]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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