ITIN

Overview

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS). ITINs are for federal tax reporting only, and are not intended to serve any other purpose. An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit. ITINs are not valid identification outside the tax system.  The IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for a Social Security Number (SSN).

Please see the latest ITIN application requirements.

ITIN Eligibility

ITINs are issued by the IRS to certain nonresident aliens who require a number for tax treaty, tax return or other reasons.  Do not submit a request for an ITIN if you have been previously issued an SSN or if you are eligible to work or if you will be employed in the near future.

At Stanford, an ITIN may be used by visitors who do not have a Social Security Number, but to whom departments plan to make a payment such as an honorarium.  The ITIN number is also used by the Controller's office for tax reporting to the IRS. (As long as the nonresident alien is not paid by Payroll, the ITIN can be used for this purpose.)

F-1 and J-1 students who receive scholarships (academic or athletic) or fellowships from US sources, and who are not eligible for Social Security numbers, must obtain an ITIN. If you receive a fellowship or scholarship disbursed through Stanford, from a foreign country, you may be required to obtain an ITIN.

Applying for an ITIN

Application instructions for speakers receiving an honorarium >>

Application instructions for international students and J-2 dependents >>

 

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