Tax Information for Internationals

• Tax Information: General
• Tax Software Log-in page
• Frequently Asked Questions
• Non-Resident or Resident?
• Individual Taxpayer Identification Number
• Tax Preparation Assistance
• New York State Tax Information
• New York State Tax Workshops
• Social Security and Medicare
• Cornell Tax Compliance
• Cornell Payments to Foreign Nationals
• Cornell Foreign National Questionaire
• Tax Treaties

Applying for an Individual Taxpayer Identification Number

If you are an F-1 student who is receiving fellowship or other non-wage payments, 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 J-1 student or scholar, and you are receiving non-wage payments, you are eligible and will need to apply for a social security number.

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)

1. Download and fill out the W-7 form from the U.S. Internal Revenue website.
2. Make copies of the I.D. page of your passport, F-1 visa page, I-94 card and I-20
3. Get those copies of your immigration documents notarized by a notary public
4. Get a letter from the ISSO signed by an advisor on duty stating that to the best of our knowledge you are not working
5. Get a "denial letter" from the social security office in downtown Ithaca stating that you are not eligible for a social security number
6. Make a copy of the letter describing your fellowship or non-wage payment for which you are needing an I.T.I.N.
7. Mail all of these documents to:
   
   

   Internal Revenue Service
   ITIN Operation
   Austin Service Center
   PO Box 149342
   Austin, TX 78714-9342
   

8. 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" or "f" AND box "h"
• Check box "h" and then write in either "exception 2(b)" or "exception 2(c)" (please read the W-7 instructions page 4 (part f) and page 7 (exeptions tables)
• on line 6d, check the box by passport
• be sure to complete line 6g

Some Useful Links:

• U.S. Internal Revenue Web page on the Individual Taxpayer Identification Number or I.T.I.N.
• The W-7 on the Internal Revenue Website