Tools Search Main Menu

Individual Taxpayer Identification Number (ITIN)

Some UR international students and scholars will not qualify for an SSN and may need to apply for an ITIN instead. The ITIN stands in the place of an SSN as a US federal identification number and allows students to benefit from existing international tax treaties and, therefore, avoid having taxes withheld from their paycheck at the highest tax rate. The ITIN is also used when filing both a US Federal and NY State tax return.

 

ITIN Eligibility

The most common group of persons requiring an ITIN are students and scholars who have received a non-service based academic appointment. Examples of non-service appointments include UR income with no work requirement related to a non-service appointment (e.g., fellow, scholar, trainee). Payment of the funds is not dependent on work or service to the university performed by the recipient. The following HRMS service codes are non-service: 6000, 6001, 6002, 6003, 6100, 6101, 6102, 6103.

Each semester ISO receives a list of international students and scholars who will receive non-service payments from the University who will then be contacted by our office. If you believe you meet these qualifications and do not receive an email from the ISO within the first two weeks of the semester in which your non-service appointment begins, you may reach out to the ISO at tax@iso.rochester.edu. Information will be given as to how to begin the ITIN application and to set up an appointment to meet with an IRS-authorized Certifying Acceptance Agent. The agent is a licensed Certified Public Accountant hired by the ISO to help students and scholars with the application process. The benefit to meeting with the Certifying Acceptance Agent (as opposed to applying without ISO assistance) is that you will not be required to send the IRS proof of identity and any foreign status documents.
 

ITIN Enumeration Process

  • Complete the forms and assemble the documents listed below (under “Documents Needed to Apply”). Forms must be completed prior to your ITIN appointment.
  • Contact ISO at tax@iso.rochester.edu to schedule an ITIN appointment. ISO will then provide you with a calendar link to schedule a 30 minute appointment.
  • ISO will confirm an appointment time send a Zoom link
  • Students will receive a unique link to a secure portal
  • Upload all documents in the checklist below via the ITIN client portal (access information will be sent to you from the Certifying Acceptance Agent).
  • Once the ITIN application is complete, mail documents to the Certifying Acceptance Agent. Mailing information will be provided at the time of your appointment.
  • The Certifying Acceptance Agent will send all of your completed application materials to the IRS on your behalf via certified mail.  Students are typically added to the shipment tracking on the USPS website. You will receive the tracking number from the agent.
  • Unfortunately, the IRS does not provide a receipt that the shipment has been received.
  • Students wishing to know the status of their application may contact the Certifying Acceptance Agent to get an update.
  • Your application will take approximately 2-3 months to process and approve.
  • Once your application is approved, the IRS will send written notification via USPS standard mail sent to the address provided on your Form W-7.

Documents Needed to Apply

  • Form W-7 – Application for IRS Individual Taxpayer Identification Number
  • Evidence/information on the form W-7 that you are entitled to claim benefits of a tax treaty
  • Form W-8BEN – Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
  • Form 2848 – Power of Attorney and Declaration of Representative
  • Copy of a Valid Passport
  • Copy of a Visa issued by the US Department of State
  • Letter or official document from college/university awarding the non-compensatory scholarship, fellowship, or grant OR a copy of a contract with the university
  • Letter from the ISO stating that you will not be securing employment in the United States or receiving any type of income from personal services. A wet-ink signed copy of the letter is required as part of the application. ISO will send the letter on your behalf to the certifying agent to help speed up the application process. We will also send you a digital copy for your records.