Apply for an ITIN

What is an ITIN?

An ITIN is an “Individual Taxpayer Identification Number” issued and used by the Internal Revenue Service (IRS) for tax processing. The ITIN is issued to individuals who are receiving income (like some scholarships or stipends) in the United States but are not otherwise eligible for a Social Security Number (SSN), which is issued to nonresidents only in the case they are employed in the United States.

Who Needs an ITIN?

You should apply for an ITIN if:

You are in F-1 status currently in the United States; and
You do not have an SSN; and
You do not plan to work on campus or apply for CPT or OPT soon; and
You receive a scholarship/fellowship stipend directly paid to you through DePauw; or
You receive non-employment income from a U.S. source that is taxable. For example:

Non-employment income could be taxable scholarships, grants, or non-employment stipend payments. These are taxable if they are greater than the cost of tuition and fees.

Certification Letters: International Student Affairs can only provide ITIN certification letters for students receiving scholarships/grants/stipends from DePauw. If you need an ITIN to file a tax return because of other taxable, non-employment income, you should refer to the “Apply for an ITIN” IRS page for directions.

How to Apply for the ITIN

Step One: Complete the Sprintax Calculus paperwork process in the Fall semester

This process should result in the generation of the required W-7 and a certification letter (requiring DSO signature).

Step Two: Bring the following documents to International Student Affairs (ISA) for document review:

A completed W-7* [Should be generated by Sprintax Calculus.]
A completed W8EN* [Should be generated by Sprintax Calculus. If applicable, for those individuals eligible for and planning on claiming tax treaty benefits]
Your original passport and a color copy of the passport bio/photo page*
Your original visa and a color copy of your visa stamp [Note: Canadian/Bermudian students need to bring a secondary form of identification outlined in the IRS W-7 instructions.]*
Your original, most recent I-20 and a copy of your most recent I-20*
Copy of your most recent I-94 record
A copy of your scholarship, grant, or stipend award letter noting the amount of the award
If you have other passive income (e.g. gambling, dividends, royalties) review the instructions in the W-7 appendices and provide the supporting income documents. Include a signed letter from your withholding agent per the W-7 instructions

*The ISA DSO you meet with will keep copies of your immigration documentation. Originals will be returned to you.

Step Three: Send your ITIN documents to the IRS

Mail your documents [list below] to the Internal Revenue Service. Processing times for ITIN applications are typically 7 weeks during non-peak periods, longer during peak periods (mid-January to late April).

Documents List:

ITIN Certification Letter signed by DSO (from International Student Affairs)
Photocopies of each of the following:

Completed IRS Form W-7
Completed W-8BEN form (only if claiming tax treaty benefits)
Current Passport photo/bio page [must show expiration/issue]
Visa stamp page [if applicable]
Form I-94 printed from the CBP I-94 website
Grant, Scholarship, or Stipend letter indicating the amount and details of the award
Form I-20

Note: Apply for an ITIN using the DSO ITIN Certification Letter so that you do not have to send your original documents, such as passport, to the IRS.