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Late ITIN applications
Current ITIN application processing time by the IRS is approximately 6 weeks. If you would like to apply for ITIN independent of your tax return, you should do so by February 15. If you can not submit an ITIN request by February 15, we recommend that you wait to submit your ITIN application along with your tax return. Both your ITIN application and your tax return will be processed together.
Temporary Changes to ITIN Application Requirements
Effective October 2, 2012, the Internal Revenue Service (IRS) has outlined a special process for Individual Taxpayer Identification Numbers (ITINs) applications of students in F and J status. This process was in response to an announcement the IRS made in June that required ITIN applicants to submit original documentation (e.g. passport) or “certified copies of these documents from the issuing agency [from their home country]” as part of the application.
Since it is not advisable for international students to be without their passport, and since many students are unable get a certified copy of the passport, the IRS offered an alternative option.
This option allows Designated School Officials to:
At Stanford, only international student advisors at the Bechtel International Center are eligible to provide such certification letters.
The instructions detailed below are specific to international students and their dependents sponsored by Stanford University.
Please note:
STEP 1: Prepare your ITIN application.
Arrange your application in the following order. Do not seal the application in an envelope since you will need the certification letter from the I-Center to complete your application.
Please note that unless you bring all the documents listed above to the I-Center, the advisor will not be able to issue the ITIN certification letters.
STEP 2: Request an ITIN certification letter from an I-Center advisor
Bring your complete application, along with your original passport, I-94 card and I-20 or DS-2019 to the I-Center during drop-in advising hours to request an ITIN Certification letter.
An advisor will review the photocopies of your passport, visa stamp, I-94 card and I-20 or DS-2019 to verify they are true to the original documents, and the originals will be returned to you in the same visit. The advisor will then issue you the certification letter and provide you with further instructions.
References:
Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number ITIN
http://www.irs.gov/pub/irs-pdf/p1915.pdf
IRS Forms & Publications to download the most recent W-7 form and instructions (Enter W-7 in the Find box.)
http://www.irs.gov/Forms-&-Pubs
June 22, 2012 Announcement by IRS: IRS Strengthens ITIN Application Requirements; Interim Changes Will Protect the Integrity of the ITIN Process: http://www.irs.gov/uac/IRS-Strengthens-ITIN-Application-Requirements;-Interim-Changes-Will-Protect-the-Integrity-of-the-ITIN-Process
October 2, 2012 IRS Clarifies Temporary ITIN Application Requirements for Noncitizens with Tax Extensions and Many Foreign Students: http://www.irs.gov/uac/Newsroom/IRS-Clarifies-Temporary-ITIN-Application-Requirements-for-Noncitizens-with-Tax-Extensions-and-Many-Foreign-Students
The local Social Security Administration Office will consider your request for an SSN if you provide evidence of eligibility. The local SSA Office will process the SSN application even though your ITIN has not yet been rescinded, but according to IRS regulations an individual should not posses both an ITIN and an SSN. To request that your ITIN be rescinded, contact the IRS (ITIN unit) after your have received the SSN and inform them of your new SSN.
You may call the IRS toll-free at 1-800-829-1040 for information and help in completing your Form W-7 and your tax return. Please also review the information available on the IRS site.
For information on which countries have tax treaties with the U.S., see the Stanford Controller's website.
Yes, with difficulty and only at select U.S. embassies overseas. The process for obtaining an ITIN abroad can be found here.