Individual Taxpayer Identification Number (ITIN)
About
An Individual Taxpayer Identification Number (ITIN) is a tax processing number the Internal Revenue Service (IRS) issued to an individual who needs to report income but is ineligible to obtain a Social Security number (SSN) from the Social Security Administration. Detailed information on ITIN can be found on the IRS website.
Students or dependents who are not yet eligible for SSNs can apply for an Individual Tax Identification Number (ITIN). This is a unique identification number valid for 5 years or until you receive an SSN, whichever is first. Currently, ITINs take approximately 6-8 weeks to process.
F or J students who are not eligible for an SSN must apply for an ITIN if they receive: A grant, fellowship, scholarship, or other types of non-wage income.
List of required documents:
- IRS W-7 form
- IRS W-8BEN form (only if claiming tax treaty benefits)
- Form I-94
- Visa stamp page
- Passport
- Form I-20 or Form DS-2019
- Grant, Fellowship, or Scholarship Award Letter indicating the amount and details
- DSO Certification Letter
- If you applied for SSN and were denied - The denial letter from the Social Security Administration, states that you are not eligible to receive a social security number (SSN).
Eligibility
- Must be physically in the US and complete the required visa check-in processing
- F-1 or J-1 students who are receiving a Grant, Fellowship, or Scholarship Award, but do not yet have bonafide employment
- F-2 or J-2 dependents who are being claimed on a tax return, or file a joint U.S. tax return with a U.S. citizen/permanent resident spouse
When to Apply
You will need to be in Santa Cruz, complete the required visa check-in, and have all the necessary documentation in order to apply. Because of the time required to process ITINs, we urge you to have additional funding available to you to cover your first quarter while you await your ITIN and payments.
How to Apply
There are different options to apply for an ITIN as specified below. ISSS does not recommend one process over the other, it is the responsibility of the student to make a decision on which option they would like to follow in order to submit their application to the IRS.
The anticipated wait time for an ITIN is 6-8 weeks.
Please note: ISSS advisors are not tax experts and are legally prohibited from giving you tax advice. It is your responsibility to determine how to complete IRS Forms.
To apply for an ITIN, students are required to submit the following items to the IRS:
- ITIN Certification Letter signed by DSO
- Complete a request for ITIN Certification Letter via iGlobal
- Photocopies of each of the following:
- Form I-94 printed from the U.S. Customs and Border Protection website
- Visa stamp page (if applicable)
- Passport personal information page, and passport validity page showing expiration date (if separate)
- Grant, Fellowship, or Scholarship Award Letter indicating the amount and details
- Form I-20 or Form DS-2019
-
- Note: F-2 or J-2 dependents are required to bring a copy of the F-1 or J-1 principal’s Form I-94 Scholarship
- Completed Form W-7 (follow the instructions and see picture below)
- Completed Form W-8BEN (only for those claiming tax treaty benefits - follow the instructions and see picture below)
Option 1 - Apply by mail
- Complete an ITIN Certification Letter request via iGlobal
- Complete IRS W-7 form Link
- Complete IRS W-8BEN form (only if claiming tax treaty benefits) Link
- Mail your Application to the IRS
- Include copies of your immigration documents as listed above, attaching the DSO Certification Letter from ISSS, and the completed IRS forms
- After processing, the IRS will issue your ITIN by mail.
Note: If you have applied and your application for an SSN was denied, you must submit the denial letter that you received from the SSA.
Mail your ITIN Application to the following address:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Option 2 - Apply by mail AND want assistance from a tax professional to ensure correctness
- Complete an ITIN Certification Letter request via iGlobal
- Meet with a Tax Professional
- Complete IRS W-7 form
- Complete IRS W-8BEN form (only if claiming tax treaty benefits)
- Mail your Application to the IRS
- Include copies of your immigration documents as listed above, attaching the DSO ITIN Certification Letter, and the completed IRS forms
- After processing, the IRS will issue your ITIN by mail.
Note: If you have applied and your application for an SSN was denied, you must submit the denial letter that you received from the SSA.
This option includes using the services of an IRS-authorized Certifying Acceptance Agent. This will prevent you from making mistakes while filling out the W-7 Form, and will guarantee that a Tax Professional has reviewed your documents before submission to the IRS.
The cost of tax services varies and depends on the forms reviewed by the tax professionals and by the services provided. The estimated cost is $100-$150.
Santa Cruz Tax Services- 710 River Street #8, Santa Cruz, CA 95060 - Website Link
- Phone: (831) 621-2484
- Mon - Fri: 9:00 a.m. - 5:00 p.m.
H & R Block Inc.
- 724 Water Street, Santa Cruz, CA 95060 - Website Link
- Phone: (831) 423-7111
- Mon - Fri: By Appointment
After meeting with a tax professional, mail your ITIN Application to the following address:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Option 3 – Apply in person
- Complete an ITIN Certification Letter request via iGlobal
- Complete IRS W-7 form
- Complete IRS W-8BEN form (only if claiming tax treaty benefits)
- Collect all required documents and attend an in-person appointment with the IRS
- Bring your original immigration documents as listed above with you, the DSO Certification Letter from ISSS, and the completed IRS forms.
- After processing, the IRS will issue your ITIN by mail.
Note: If you have applied and your application for an SSN was denied, you must submit the denial letter that you received from the SSA, you do not need a DSO ITIN Certification Letter if you choose to apply in person.
Make an appointment at a designated IRS Taxpayer Assistance Center.
- Call for Appointment: (844) 545-5640
For an Assistance Center location use the Taxpayer Assistance Center Office Locator.
Closest locations to UCSC:
San Jose- 55 S. Market St. Suite 100, CA 95113
- Phone: (408) 283-1569
- Mon - Fri: 8:30 a.m. - 4:30 p.m.
- 928 East Blanco Rd., Suite 121, CA 93901
- Phone: (831) 753-6895
- Mon - Fri: 8:30 a.m. - 4:30 p.m.
Additional ITIN Resources
