Applying for an Individual Taxpayer Identification Number
If you are an F-1 student who is receiving fellowship or other non-wage payments (not counting tuition scholarship), and you do not have a social security number, you will be required to apply for an Individual Taxpayer Identification Number or I.T.I.N. The ITIN is a U.S. federal tax identification number used by the U.S. Internal Revenue Service for any individual who is not eligible to apply for a Social Security Number. If you are not receiving any payments from Cornell or any other U.S. source, you are probably not eligible to apply for the ITIN.
To apply for the I.T.I.N, follow the steps listed here:
(PLEASE NOTE: If you will fill out U.S. federal tax forms using the software provided by the ISSO, and you need an ITIN, the software will fill out the W-7 ITIN application for you)
- Download and fill out the W-7 form from the U.S. Internal Revenue website.
- Make copies of the I.D. page of your passport, F-1 visa page, I-94 card and I-20
- Get those copies of your immigration documents notarized by a notary public
- Get a letter from the ISSO signed by an advisor on duty stating that to the best of our knowledge you are not working
- Make a copy of the letter describing your fellowship or non-wage payment for which you are needing an I.T.I.N.
- Mail all of these documents to:
Internal Revenue Service
ITIN Operation
Austin Service Center
PO Box 149342
Austin, TX 78714-9342
- Keep a copy of everything you send for your own records.
Some tips on Filling out the W-7
- In the first section, most F-1 students will check box "b" only, or box "f" AND box "h"
- If you check box "f" and box "h," then write in either "exception 2(b)" or "exception 2(c)" (please read the W-7 instructions page 4 (part f) and page 7 (exceptions tables)
- on line 6d, check the box by passport
- be sure to complete line 6g
Some Useful Links: