Individual Taxpayer Identification Number (ITIN)

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?

UCSF-sponsored F-1 or J-1 visa holders who are not working but are receiving stipends must have an ITIN to receive their stipends.

Who is not eligible for ITIN:

  • F-1 student employees (TAs, GSRs, and other student workers)
  • J-1 scholars (researchers, postdocs, visiting scholars, visiting students)

Applying for an ITIN

UCSF PhD Students (First Year)

The ISSO can assist with the ITIN application for first-year students in UCSF PhD programs on the condition they are not considered employees.

To begin the ITIN application process, students must make an appointment to visit the ISSO Student Advisor. When visiting the ISSO, students must bring all of the documents listed below so that the advisor can verify their authenticity, make a copy, and provide a cover letter stating the need for an ITIN. The ISSO can then mail out the ITIN application to the IRS if desired.

All Other ITIN Applicants

All non-students who wish to apply for an ITIN may contact the Internal Revenue Service Tax Assistance Center (TAC) in downtown San Francisco to schedule a time to visit and submit the ITIN application in person.

Required ITIN Application Documents

  • Completed IRS Form W-7
  • Current Passport with F-1 or J-1 visa foil inside (Canadians won't have a visa foil). Note: if your visa foil is not in your current passport, please also bring the passport containing that foil.
  • Current UCSF I-20 or DS-2019
  • Your most recent I-94
  • A copy of your UCSF award letter indicating your stipend

Please bring the original of all documents above to the ISSO or TAC. Copies will not be accepted. You may complete the W-7 electronically but please be sure to sign the form in the correct location with a pen. Electronic signatures of the W-7 are not accepted.

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.