An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) to individuals who are required to have a U.S. taxpayer identification number but who do not already have, and are not eligible to obtain, a Social Security Number (SSN) from the Social Security Administration (SSA).
Taxable fellowship or scholarship recipients classified as stipend recipients (not wage earners) are required to obtain an ITIN. Those with an offer of employment or a wage earner role must apply for an SSN instead of an ITIN.
Learn more about the differences between International Wage Earners vs. Stipend Recipients.
What is an ITIN?
An ITIN is a tax processing number issued by the Internal Revenue Service (IRS). It is a nine-digit number that always begins with the number 9, in the format: 9xx-xx-xxxx.
The IRS issues ITINs to foreign nationals 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). Additional information about the ITIN process is available on the IRS website.
IRS resource
The IRS issues ITINs to help individuals comply with U.S. tax laws, and to provide a means to process and account for tax returns and payments for those not eligible for Social Security numbers. You may be issued an ITIN regardless of immigration or tax status because both resident aliens and nonresident aliens for tax purposes may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting.
Visit our Filing your U.S. Taxes page for more details about tax filing requirements.
Important Note: the 999/000 number that you are asked to enter in Workday to substitute for a valid SSN or ITIN is not a valid SSN or ITIN. It is a dummy ID used during the process of applying for an SSN or ITIN.
Who needs an ITIN?
Foreign nationals with a federal tax reporting or tax filing requirement need an ITIN if they do not qualify for an SSN.
One category of foreign nationals who need an ITIN are those receiving a taxable scholarship, fellowship or grant from WashU that is paid as a stipend rather than a salary or a wage. If this applies to you, we encourage you to apply for an ITIN as soon as possible.
Another category is anyone who files a U.S. federal tax return. Typically, this includes anyone with taxable income or individuals who need to claim benefits of a tax treaty between their home country and the U.S.
Individuals who need to file Form 8843 only and do not have taxable income to report to the Internal Revenue Service (IRS) do not need to apply for an ITIN.
How to apply
There are several different ways in which you can apply for an ITIN. The way you choose to apply will depend on your circumstances and preference. Below, we outline the most common options utilized by WashU students and scholars.
Regardless of which method you use, we always recommend that you apply for an ITIN as early as possible. ITIN processing times may be longer during certain times of the year, which can impact when you can complete federal tax filing and claiming of tax treaty benefits, if applicable.
Please note that this option is only available to students with taxable income from WashU. If you wish to apply for an ITIN and you do not have a taxable stipend or scholarship from WashU, you cannot utilize this option.
Process Overview
- If you are new to WashU and if you haven’t done so already, complete the OISS Check-In process.
- Complete Form W-7
- Download the form directly from the IRS website.
- Complete the form to the best of your knowledge by following the IRS instructions.
- If you do not know how to answer certain questions, OISS staff will assist you in step 4.
- Do not sign the document yet.
- Gather required supporting documents (see list below).
- Email your completed, but unsigned, Form W-7 and copies of the required documents to fnis@wustl.edu.
- OISS staff will review your information and notify you of any questions.
- If there are no questions, OISS staff will confirm that you can schedule an ITIN application appointment or attend a workshop (see information below) with OISS.
- Attend appointment and bring your original passport and status document so that OISS staff can:
- certify your foreign national status and identity.
- issue you a certification letter.
- assist you with questions and next steps.
- Mail your documents to IRS: OISS staff will provide detailed information about this step during the appointment.
Required Documents
- Completed Form W-7
- Copy of passport biographical page
- Copy of entry visa stamp
- Copy of most recent I-94 record
- Copy of current status document
- F-1 status: I-20
- Form Issue Reason = Continued Attendance
- With your original (not digital) signature
- J-1 status: DS-2019
- F-1 status: I-20
- Copy of your letter of admission or offer letter that confirms you are receiving a stipend, fellowship or scholarship
ITIN Workshops
During certain times of the year, OISS holds workshops to assist students and scholars with ITIN applications. The workshops include a presentation about the ITIN application process that addresses most common questions and concerns. OISS staff also certify foreign national status and identity documents as part of the workshop for every attendee. At the end of the workshop, most attendees are ready to mail their completed ITIN application to the IRS. Watch your email and visit our Events Calendar for upcoming workshops.
- If you are new to WashU and if you haven’t done so already, complete the OISS Check-In process.
- Obtain the SSN Refusal Letter from the Social Security Administration (SSA)
- Complete Form W-7
- Download the form directly from the IRS website.
- Complete the form to the best of your knowledge by following the IRS instructions.
- Contact fnis@wustl.edu with questions on how to complete this form.
- Gather supporting documentation (see list below)
- Schedule an appointment with the Taxpayer Assistance Center (TAC). Go to the St. Louis downtown location or find the Taxpayer Assistance Center office closest to you.
- Call the local TAC office to schedule an appointment: 844-545-5640
- St. Louis downtown location address: 1222 Spruce St., St. Louis, MO 63103
- Hours of operation: Monday – Friday, 8:30am – 4:30pm
- Directions via MetroLink: Take the blue line to the Civic Center station. Exit and walk 1 block down Spruce Street. The IRS building is at the corner of Spruce St. and S. Tucker Blvd.
- Meet with TAC staff to certify your foreign national status and identity
- Follow TAC instructions to submit the ITIN application
Required Documents
- Completed and signed Form W-7
- Copy of passport biographical page
- Copy of entry visa stamp
- Copy of most recent I-94 record
- Current status document
- F-1 status: I-20
- Form Issue Reason = Continued Attendance
- With your original (not digital) signature
- J-1 status: DS-2019
- F-1 status: I-20
- SSN Refusal Letter
- If you are receiving a WashU stipend, fellowship or scholarship, a copy of your admission or offer letter that confirms the award
Note: Depending on your circumstances, this may be the only option available to you. However, if you have the option to apply earlier, we recommend you do so. Processing times for ITIN applications can be significantly longer when you apply during the tax filing season.
When mailing the ITIN application on your own, we recommend you send it with proof, tracking, and insurance. Learn about the various U.S. Post Office (USPS) options for mailing your application. To find a post office location near you, use the USPS Location Finder. You can also mail your documents through a private mailing services such as FedEx or UPS.
We have outlined the most common ITIN application options above, but other options are available. For a complete overview of the ITIN application process options available through the IRS, please visit the IRS website.
When mailing the ITIN application on your own, we recommend you send it with proof, tracking, and insurance. Learn about the various U.S. Post Office (USPS) options for mailing your application.
To find a post office location near you, use the USPS Location Finder.
After the ITIN application is submitted
ITIN processing times vary by season, but can take up to approximately 11 weeks. While faster processing is possible, plan ahead to account for potential delays.
If you receive a rejection of your ITIN application, contact fnis@wustl.edu and include a copy of the IRS letter. Your next steps may vary on your circumstances, but usually you must reapply for an ITIN if you are rejected.
If you receive a request for additional evidence from the IRS, respond right away and before the deadline listed on the IRS notice. If you need assistance, reach out to fnis@wustl.edu and include a copy of the IRS letter.
Once your application is approved and you receive your ITIN, you must enter in Workday if you are receiving a WashU stipend. Follow this Workday tutorial to add the ID in Workday. Also, contact fnis@wustl.edu so that your FNIS record can be updated as well.
Keep your ITIN secure
Your ITIN is sensitive, personal identification information. It is important to keep it safe and out of the hands of scammers who wish to use it to utilize your identity or credit history.
- Do not carry your ITIN letter with you unless you need it for a specific purpose.
- Memorize your ITIN for times you will need it.
- Be careful sharing your ITIN by email, text, voicemail, and fax. For example, your ITIN could get intercepted and read after you send your information. There are sometimes ways to help keep your information safe — for instance, by using a VPN on an unprotected Wi-Fi network. But the safest way to share may be face to face with someone you know and trust.
- If you’re unsure if you should share your ITIN as requested in any way, contact us at oiss@wustl.edu.
Call the IRS at 800-908-4490, or file a report online with the Federal Trade Commission. You can also refer to the IRS Identity Theft Central and Identity Theft Victim Assistance resources.
Frequently Asked Questions (FAQs)
If you become eligible for an SSN while your ITIN application is pending or after you’ve received an ITIN, you can apply for an SSN.
If you have an ITIN and later receive an SSN, stop using your ITIN. Once you receive a SSN, you must use that number for tax purposes and discontinue using your ITIN. You must then notify the IRS so they can combine all of your tax records under one identification number.
It can take up to 11 weeks for the IRS to process ITIN applications. Depending upon the time of year, this process can be faster or slower. There is no online resource to check on the status of your ITIN application and the IRS does not communicate with applicants electronically, so you must wait for the IRS to contact you via USPS mail. If you mail your application via USPS to the IRS, we recommend purchasing Certified Mail service so that you can track your mailing. Then you’ll have proof of your mailing and be able to determine how much time has passed since the IRS received your application.
If you’re asked for more information or your application is rejected, contact FNIS Support immediately at fnis@wustl.edu and include a copy of the letter from the IRS. We’ll provide any assistance we can so that your initial application can be successful, or so that you can reapply.
When the IRS has processed your ITIN application, they will mail a letter via USPS to the U.S. mailing address you listed on your Form W-7. There is no online resource to check on the status of your ITIN application and the IRS does not communicate with applicants electronically, so you must wait for the IRS to contact you via USPS mail. If you will not be able to receive mail at your U.S. mailing address in 11 weeks, you may need to make alternate arrangements for any deliveries to that address. For example, if you will be at a new U.S. mailing address, you may need to set up USPS Mail Forwarding service. If you will be outside the U.S., you may need to speak with your landlord, neighbor, or friend about sending you any mail received at your old address.
Yes, you will still receive your WashU stipend paychecks even if you don’t have an ITIN yet. However, your paychecks might not be taxed correctly until you receive your ITIN.
When you receive your ITIN, update Workday and notify FNIS Support at fnis@wustl.edu so that we can help you update FNIS. Then Payroll Services will analyze your FNIS record again to determine the correct amount of taxes for your WashU stipend paychecks. If you consented to receive forms in FNIS, Payroll Services will email you instructions for any tax documents they upload into your FNIS record.
After Payroll Services analyzes your information with your new ITIN as outlined in the question above, review any tax documents they upload into your FNIS record. If you were taxed incorrectly, contact Payroll Services at CFU-InternationalPayroll@email.wustl.edu to determine what remedy is available. For example, if you overpaid taxes, you might be refunded any overpayment in your next WashU paycheck, or you may need to collect a refund when you file your tax return next year by April 15.
Disclaimer Statement
The Office for International Students and Scholars (OISS) provides resources and content for general informational and educational purposes only. This information does not replace advice from the Internal Revenue Service (IRS) or a qualified tax professional. The information provided is subject to change. If your immigration status has changed in the past year or you have a complex tax situation, please consult the IRS or a qualified tax accountant.