If you have been awarded a scholarship, fellowship or grant, you will be 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.
If you do not have a social security number (and do not plan to apply for one because you will not be performing services on campus), you need to apply for an Individual Taxpayer Identification Number (ITIN) before your file your U.S. federal tax return. 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.
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 email@example.com.
ITIN Application Process
You should apply for your ITIN as soon as possible during your first term at the UO. 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 firstname.lastname@example.org. 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 email@example.com.
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