If you have been awarded a scholarship, fellowship or grant, you are required to file a federal tax return. You may or may not have to pay taxes on your scholarship, fellowship or grant, depending on which country you are from and whether there is a tax treaty between the U.S. and your country.
For tax purposes, students who already have an Social Security Number (SSN), or who are not eligible to apply for an SSN, must apply for an Individual Taxpayer Identification Number. 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.
Note: If you already have an ITIN you can ignore this email. If you have applied for an ITIN in the past and have not yet received it, please email ISSS at firstname.lastname@example.org.
ITIN Application Process
You should apply for your ITIN after you have arrived to the U.S. It takes several months for the IRS to issue ITINs so please do not wait to start this process.
Steps to Apply
- Schedule a Zoom appointment with Joy Germack, Senior Tax Analyst, UO Business Affairs, by sending her an email to email@example.com. 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 and assist you with completing the Form W-8BEN.
- Once you have the W-7 filled out (and W-8BEN, if applicable), schedule an appointment with an international student advisor to complete the ITIN application process by verifying your immigration status. You can schedule an appointment by calling our front desk at 541-346-3206 or by email to firstname.lastname@example.org.
Bring the following documents to your appointment:
- Completed Form W-7
- Completed Form W-8BEN (if applicable)
- Scholarship, fellowship or grant award letter
- Passport with visa
What is a W8BEN?
If you can claim the benefits of a tax treaty, you must also complete Form W-8BEN. You will find a list of countries with tax treaty benefits for scholarships, fellowships or grants at https://apps.irs.gov/app/vita/content/globalmedia/treaty_benefits_incomecode15.pdf. Download Form W-8BEN: https://www.irs.gov/pub/irs-pdf/fw8ben.pdf. 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.
1 .Send a letter, with copies of your ITIN and SSN, to:
Internal Revenue Service
Austin, TX 73301-0057
2. Inform your bank and all other financial institutions regarding the change from ITIN to SSN.