If you have a scholarship, fellowship or grant you must file a federal and state tax return.
If you do not have a Social Security Number, you must apply for an Individual Taxpayer Identification Number (ITIN).
An ITIN is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to international students who are not eligible to obtain a social security number. An ITIN is not the same as a social security number, and does not offer the same benefits. It is for U.S. federal income tax filing purposes only.
You cannot have both an ITIN and an SSN. If you receive an ITIN and then get a job on-campus (or work authorization to work off-campus), you will have to rescind your ITIN and apply for a SSN.
ITIN Application Process
There are two main ways to obtain an ITIN number.
Option 1 – File for an ITIN application in advance of filing your tax return
If you are filing your ITIN application in advance of filing your tax return, you will need to:
- Complete Form W-7 with assistance from UO Business Affairs
- Certify your original immigration documents with assistance from ISSS
Steps:
- Schedule a Teams appointment with Joy Germack, Senior Tax Analyst, UO Business Affairs, by sending her an email, with three dates/times you are available between 7:30 am and 3:00 pm Monday through Friday, to jgermack@uoregon.edu. Include your name and UO ID number and explain that you need to apply for an ITIN. Joy will assist you in completing Form W-7, Application for IRS Individual Taxpayer Identification Number. Do not complete Form W-7 yourself. Joy will determine which exception you should file under depending on whether or not you can claim the benefits of a tax treaty.
- Schedule an appointment with an ISSS advisor to certify your passport, visa and I-20 or Ds-2019. To schedule an ITIN appointment, call 541-346-3206. Bring the following documents to your appointment:
- Completed Form W-7
- Completed Form W-8BEN (if applicable)
- Scholarship, fellowship or grant award letter
- Passport
- Visa
- I-20 or Ds-2019
Option 2 – File your ITIN application alongside your tax return
It is also possible to apply for your ITIN alongside filing for a tax return.
When mailing your ITIN application, you must include:
- 1040 NR (This is your Federal tax return)
- ITIN application – ensure this is signed
- A certified copy of your passport
The copy of your passport must be certified by one of the following:
- Certified Acceptance Agent or IRS official
- The United States Embassy or Consulate (be sure to book prior to your visit)
- The governmental department that issues the identification document
Note: If you are a student filing your ITIN application alongside your tax return it is no longer possible to get your documents certified by an officer at an SEVP certified school.
What is a W-8BEN?
If you can claim the benefits of a tax treaty, you must also complete Form W-8BEN. Click on list of countries with tax treaty benefits for scholarships, fellowships or grants. Download Form W-8BEN. Joy Germack will assist you with completing Form W-8BEN when you meet with her to apply for an ITIN.
How to Rescind ITIN Number After Getting Social Security Number
After you receive your new SSN, you will have to send a letter to the ISR ITIN Unit requesting a rescindment of your ITIN. The SSN will become your primary number and must be used for all future tax filing purposes. The IRS will void the ITIN. All prior tax information under the ITIN will be associated with the new SSN.
Send a letter, with copies of your ITIN and SSN, to:
Internal Revenue Service
Austin, TX 73301-0057
Inform your bank and all other financial institutions regarding the change from ITIN to SSN.