Individual Tax Identification Number (ITIN)

 

Getting an Individual Taxpayer Identification Number (ITIN)

• Introduction and Key Points

• Applying for an ITIN: Students with Scholarships or Fellowships 

• Applying for an ITIN: U.S. Tax NONRESIDENTS

• Applying for an ITIN: U.S. Tax RESIDENTS

• ITIN Application Instructions: Not In F Or J Immigration Status

   

  Introduction and Key Points

 

•   Some international students, scholars, faculty, or staff may need an Individual Taxpayer Identification Number (ITIN) for themselves or for their spouses and children.

   

•   Some special procedures apply to students who have received “non-service” scholarships or fellowships (no work required) and are not eligible for a Social Security number. Please read this information and apply for your ITIN as soon as possible.

   

•   F and J students and scholars who are nonresidents for U.S. tax purposes can use Sprintax, which is web-based tax preparation software. Sprintax will determine if an ITIN is needed. If an ITIN is required, Sprintax will prepare the ITIN application form. You should then follow the directions in Applying for an ITIN: U.S. Tax NONRESIDENTS

   

•   You do not need an ITIN if you have a Social Security Number (SSN) or are eligible for an SSN or if you are only required to file IRS Form 8843. For example, J-1 students and scholars are eligible for SSNs. They should apply for an SSN, not an ITIN.

   

•  The Internal Revenue Service (IRS) will not issue an ITIN unless an ITIN is required for a tax return form.

   

•  You may see instructions that say you should send original documents, such as your passport. with your ITIN application. WE DO NOT RECOMMEND SENDING ORIGINAL DOCUMENTS TO THE IRS. F and J students and scholars should follow the instructions at Applying for an ITIN: U.S. Tax NONRESIDENTS or Applying for an ITIN: U.S. Tax RESIDENTS. Others should read the information for those not in F or J immigration status.

   

Individual Taxpayer Identification Number (ITIN): Students with Scholarships or Fellowships

If you have U.S. source income, but are not eligible for a social security number, you will need to have an ITIN in order to fill out Internal Revenue Service (IRS) forms and U-M Payroll forms. The most common example is a student who receives a non-service fellowship that includes money for living expenses. ("Non-service fellowship" means that no work is required.)

If you apply for an ITIN now and later become eligible for an SSN, this will not cause any problems. You can apply for and use your SSN at that time.

J-1 students and scholars are eligible for Social Security numbers and should not apply for ITINs.

 

Applying for an ITIN: U.S. Tax NONRESIDENTS

If you are a tax nonresident, you should use Sprintax to prepare your U.S. federal (national) income tax form. University of Southern Mississippi international students and scholars can use Sprintax free of charge. If you need an ITIN, Sprintax will print an ITIN application form (Form W-7) for you. If you do not need an ITIN, Sprintax will not print Form W-7.

The United States will usually consider you a tax nonresident if:

 

• You are an F-1 or J student and you entered the U.S. for the first time as an F or J student in 2010 or later.
• You are a J-1 Scholar (the category on your DS-2109 is professor, research scholar, short-term scholar, or specialist) and you entered the U.S. for the first time as J-1 scholars in 2013 or later.

 

 

ITIN Application Procedure for Tax Nonresident Aliens (NRA)

 

If Sprintax prints Form W-7 (the ITIN application), it will also print a “Submitting Form W-7 Instruction Sheet.” You should follow these instructions with these exceptions:

 

1. Instead of requesting a “NO EMPLOYMENT LETTER,” go to the U.S. Social Security Administration office and explain that you need a “rejection letter” in order to apply for an ITIN. You will receive the rejection letter right away; it will not be necessary to return to the office later.

 

If Sprintax printed Form W-7 (the ITIN application) for your dependent, the dependent must go to the Social Security Administration office to request a “rejection letter.” The rejection letter shows that you (or your dependent) are not eligible for a Social Security Number (SSN).

 

 

Social Security Office hours and location: The Social Security Administration office is located at: 1911 Broadway Drive, Hattiesburg, MS 39402-3208. Be sure to check the Social Security Office Locator for office hours.

 

 

Hattiesburg, MS Social Security Office Hours: MON: 09:00 AM - 03:00 PM; TUES: 09:00 AM - 03:00 PM; WED: 09:00 AM - 12:00 PM; THUR: 09:00 AM - 03:00 PM; FRI: 09:00 AM - 03:00 PM; SAT & SUN: CLOSED

 

 

If you are unable to obtain a copy of your (or your dependent’s) passport picture page that has been certified by the issuing agency (your embassy or consulate), you can visit a Taxpayer Assistance Center and submit your tax return form, including Form W-7, in person. To do this, follow these instructions.

 

 

Visiting a Taxpayer Assistance Center:

 

1. Print the tax return. ITIN application(s), and instruction sheets Sprintax prepared for you.
2. Assemble and sign the ITIN application, following the instructions on the Sprintax “Submitting Form W-7 Instruction Sheet.” Substitute the “social security rejection letter” for the no “employment letter.”
3. Then follow the instructions on the Sprintax “Submitting Your U.S. Tax Documents” instruction sheet to finish organizing your tax documents for submission. Be sure to sign the form and make a copy of your tax documents after you have signed them.
4. Take your signed tax return form (including the ITIN application(s) and your original documents to the Taxpayer Assistance Center on or after March 31.

• The Taxpayer Assistance Center will verify your documents, return them to you, and accept your tax return and ITIN application.
• If Sprintax also printed Form W-7 for your dependents, your dependents must also go with you to the Taxpayer Assistance Center with their original documents.

 

Once the IRS processes your ITIN application, the IRS will send you an ITIN authorization letter and you will receive more information regarding the processing of your tax return. Please note that if you are filing your ITIN application at peak tax processing times (March or April), this process can take months, although usually you will hear from the IRS within 6 weeks.

 
 

ITIN Application Procedure for Tax Resident Aliens (RA)

 

Resident aliens for tax purposes follow the same guidelines and use the same forms as U.S. citizens.

 

• You should first determine your “filing status” by reading IRS Publication 501: Filing Status and then see whether you are required to file a federal income tax form.
• You may not be required to file any tax forms at all if your gross income is below the minimums found in IRS Publication 501: Filing Requirements Chart for Most Taxpayers

 

If you are required to file a federal tax form, information about which form to file is at IRS Publication 17. Tax forms must be postmarked no later than April 15.

 

  

ITIN Application Instructions: Not In F Or J Immigration Status

 

If you need ITINs for dependents who are not eligible for Social Security numbers in order to include them in your U.S. tax return, you will need to submit Form W-7 for your dependents to the IRS.

 

When you file Form W-7, you must submit your dependents’ original documents (such as a passport), or submit copies of original documents that have been certified by the issuing agency, or visit an IRS Taxpayer Assistance Center to have documents reviewed. However, please be advised NOT to send original documents to the IRS. If you cannot obtain copies of your dependents’ documents that have been certified by the issuing agency, you and your dependents should plan visit a Taxpayer Assistance Center that can verify their documents. When you visit the Taxpayer Assistance Center, bring your completed, signed federal tax return and the ITIN applications (Form W-7) for your dependents. Once the Taxpayer Assistance Center has verified your dependents’ documents, you will have to submit your tax return with your dependents’ ITIN application to the Taxpayer Assistance Center. Be sure to make a copy of your signed tax return for your records.

 

If you pay a tax preparer to prepare your taxes, check with the preparer about options for submitting ITIN applications for your dependents.

 

 

Forms:

Form W-7

 

Taxpayer Assistance Centers In Mississippi: 

contact-my-local-office-in-mississippi.pdf