Individual Taxpayer Identification Number (ITIN)

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 

1. If you are new to WashU and if you haven’t done so already, complete the OISS Check-In process.
2. 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.
3. Gather required supporting documents (see list below).
4. Email your completed, but unsigned, Form W-7 and copies of the required documents to fnis@wustl.edu.
5. OISS staff will review your information and notify you of any questions.
6. 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.
7. 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.
8. 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 
• 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.

1. If you are new to WashU and if you haven’t done so already, complete the OISS Check-In process.
2. Obtain the SSN Refusal Letter from the Social Security Administration (SSA)
3. 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.
4. Gather supporting documentation (see list below) 
5. 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. 
6. Meet with TAC staff to certify your foreign national status and identity 
7. 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 
• 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. 

• 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.

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.