An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).
Who is eligible for the ITIN?
F-1 visa holders who are not working but are receiving stipends need to apply for an ITIN to receive their stipends.
- NOT eligible for ITIN: J-1 students, as well as F-1 students who are employed (ie. TAs/RAs, other student workers), and J-1 scholars, are not eligible for an ITIN. They must apply for a SSN at the Social Security Administration.
How to Apply for an ITIN
You will need to visit the IRS Taxpayer Assistance Center (TAC) in San Francisco (in person) to apply for your ITIN. Before you can visit, you must make an appointment by calling: 1-844-545-5640. The TAC is located at 450 Golden Gate Ave, San Francisco, CA 94102 (the Phillip Burton Federal Building).
Once you have set up your appointment, please prepare the documents below and bring them with you to the TAC.
Required Documents
- Completed IRS Form W-7 (please download from the IRS website)
- Current Passport with F-1 visa foil inside (Canadians won't have a visa foil)
- Note: if your F-1 foil is not in your current passport, please also bring the passport containing that foil.
- Current UCSF I-20
- Your most recent I-94
- A copy of your UCSF award letter indicating your stipend
- Letter from the ISSO confirming that you will not be securing employment in the United States or receiving any type of income from personal services (please contact your F-1 student advisor for this letter)
Please bring your original of all the documents above. Copies will not be accepted. Please sign the W-7 in the correct location with a pen (not a digital signature).
Important Considerations
Your application and documents will be evaluated in person by an IRS representative. Your application will then be submitted to the IRS and processed.
Following this process will minimize the risk that the IRS will reject your application due to any missing documents or because they were unable to verify the authenticity of your immigration documents. However, please be aware that appointments at the TAC may not be available until many weeks into the future.
Timeline
It takes approximately 7-10 weeks for the IRS to process and issue an ITIN number, which will be sent to you by mail. You can contact the IRS at 800-829-1040 to check the status of your application seven weeks after submitting Form W-7.