ITIN for Foreign Students: Complete Guide for 2025

If you are an international student in the United States on an F-1, J-1, or M-1 visa, you may need an Individual Taxpayer Identification Number (ITIN) to file your U.S. tax return and report income correctly. The Internal Revenue Service (IRS) issues this nine-digit tax processing number to applicants who are not eligible for a Social Security number (SSN) through the Social Security Administration.

An ITIN application is required for students, scholars, and dependents who must meet federal tax purposes, such as claiming treaty benefits, paying taxes on compensation, or documenting scholarships and fellowships that exceed qualified education expenses. Without an ITIN, you cannot properly submit a completed form to claim exemptions, request refunds, or verify eligibility for tax treaty benefits.

The process involves gathering the right documentation, such as an original passport or a certified copy, along with letters from a designated school official or university office where exceptions apply. Acceptance Agents and Certified Acceptance Agents provide services to review evidence of foreign status and identity, help applicants and spouses complete Form W-7, and ensure the request is mailed to the correct IRS address. Understanding these instructions early helps resident aliens, students, and other applicants avoid penalties, delays, or rejection while ensuring compliance with U.S. tax law.

What Is an ITIN?

ITIN Basics Explained

An individual taxpayer identification number (ITIN) is a nine-digit number issued by the Internal Revenue Service exclusively for tax purposes and federal tax reporting requirements. It serves people who must pay U.S. taxes but cannot obtain a Social Security number.

• Format structure: The number follows the same nine-digit format as an SSN (XXX-XX-XXXX) but always begins with "9" and has a specific middle digit range of 50-65, 70-88, 90-92, or 94-99. This format helps the IRS distinguish ITINs from Social Security numbers.
  
  
• Limited scope: An ITIN does not provide work authorization, immigration benefits, or Social Security benefits. The number exists solely to enable proper tax return filing and income reporting.

Why ITINs Matter for Foreign Students

International students often receive various types of income that require tax reporting under U.S. law. Understanding when you need an ITIN helps ensure compliance with federal tax obligations and maximizes potential refunds.

• Income reporting requirements: Students who receive scholarships, fellowships, teaching assistantships, research stipends, or on-campus employment wages must report income on tax returns. An ITIN enables proper filing when you cannot obtain a Social Security number.
  
  
• Tax treaty benefit claims: Many students qualify for tax treaty benefits that reduce or eliminate tax liability on certain income types. You need an ITIN to claim these benefits and file the required tax return.

Who Needs an ITIN: F-1, J-1, and M-1 Visa Holders

General Eligibility Requirements

You need an ITIN if you must file a U.S. federal tax return but do not have a Social Security number. The Social Security Administration must first deny your SSN application before you can apply for an ITIN, unless you fall under specific exceptions.

• Filing requirement: You have a legitimate federal tax filing requirement, such as reporting taxable income, claiming refunds, or electing to file a tax return. The requirement must be current and genuine.
  
  
• SSN ineligibility: You must demonstrate that you are not eligible for a Social Security number or have been denied one by the Social Security Administration. Include the denial letter with your ITIN application unless you qualify for specific exceptions.

ITINs for F-1 Students

F-1 visa holders commonly need ITINs when they receive income subject to U.S. tax reporting requirements but cannot obtain Social Security numbers.

• Scholarship income: Students who receive scholarships or fellowships with amounts exceeding qualified education expenses must report the excess as taxable income. This situation frequently occurs when scholarships include living allowances or stipends.

ITINs for J-1 Exchange Visitors

J-1 participants often require ITINs for various types of income received during their exchange programs in the United States.J-1 scholars, researchers, and professors commonly receive stipends, fellowships, or compensation that requires tax reporting. Many qualify for tax treaty benefits that require ITIN filing to claim exemptions.

ITINs for M-1 Vocational Students

M-1 students typically need ITINs when they receive taxable income during their vocational training programs.M-1 students participating in practical training may earn wages that require tax return filing. They must first attempt to obtain a Social Security number before applying for an ITIN.

Critical Timelines and Deadlines

Application Deadlines

The Internal Revenue Service requires that you submit your ITIN application with your tax return by the return's due date to avoid penalties and interest charges.

• Annual deadline: Most tax returns are due April 15th (or the next business day if April 15th falls on a weekend or holiday). You must submit Form W-7 with your completed tax return by this date to avoid late filing penalties.
  
  
• Extension options: If you are unable to complete your application by the deadline, file Form 4868 to request an automatic six-month extension. This extends your filing deadline but does not extend the payment deadline for any taxes owed.

Processing Times

The IRS provides estimated processing timeframes, but actual times may vary based on application volume and complexity.

• Standard processing: During non-peak periods when application volume is lower, expect seven weeks for notification. The IRS processes applications in the order received, and complete applications are processed faster than incomplete ones.
  
  
• Peak season delays: During tax season (January 15 through April 30), processing times extend to 9-11 weeks due to increased application volume. Submit applications early in the tax season to minimize delays.

ITIN Expiration and Renewal Rules

ITINs expire under specific circumstances, and you must renew them before using them on new tax returns.

• Non-use expiration: Your ITIN expires if it is not used on a tax return for three consecutive years. Before filing new returns, check your tax filing history to determine if renewal is necessary.
  
  
• Automatic expiration: ITINs assigned before 2013 that were never renewed have expired automatically. You must renew these ITINs before using them on current tax returns, regardless of recent usage.

Step-by-Step ITIN Application Process

Step 1: Determine Eligibility

Before beginning your application, confirm that you meet all requirements for ITIN issuance and understand the application process. Review IRS guidelines carefully to ensure you qualify and have the documentation prepared. You must have a legitimate federal tax filing requirement and cannot obtain a Social Security number to proceed with an ITIN application.

Step 2: Gather Required Documentation

The IRS requires specific documentation to verify your identity and foreign status. You must provide either a passport as a stand-alone document or a combination of two other acceptable documents. All documents must be current, unexpired, and show the same name that appears on your Form W-7 application.

• Passport option: A valid, unexpired passport from your country of citizenship serves as the only acceptable stand-alone document for ITIN applications. The passport must include your photograph, name, and expiration date to meet IRS requirements.
  
  
• Alternative combinations: If you cannot provide a passport, submit two documents from the IRS acceptable list, such as a national ID card with a photo plus a driver's license. Both documents must be current and contain the required identifying information.

Step 3: Complete Form W-7

Form W-7 is the official application for an individual taxpayer identification number. Complete all sections accurately using black ink or typing to ensure proper processing. Leave no fields blank, and check the appropriate boxes for your application type and reason for requesting an ITIN.

• Application type selection: Check "Apply for a new ITIN" for first-time applicants or "Renew an existing ITIN" for renewal applications. Ensure you select only one option to avoid processing delays.
  
  
• Accurate information: Provide complete and accurate information in all fields, including your full legal name as it appears on your supporting documents. Any discrepancies between your Form W-7 and supporting documents may cause processing delays.

Step 4: Prepare Your Tax Return

Most ITIN applications must include a complete federal tax return. Prepare your return using the appropriate form for your tax situation, typically Form 1040NR for nonresidents. Leave the Social Security number field blank, where your ITIN will eventually appear once it is assigned.

• Form selection: Choose the correct tax form based on your residency status and income types. Nonresidents typically use Form 1040NR, while residents may use Form 1040, depending on their tax situation.
  
  
• Complete preparation: Include all required schedules, forms, and attachments with your tax return. Sign and date the return before attaching it to your Form W-7 application.

Step 5: Special Instructions for Foreign Students

Foreign students have specific documentation requirements that differ from those of other ITIN applicants. Suppose you are a student who will not be employed in the United States. In that case, you can substitute a letter from your designated school official for the usual Social Security Administration denial letter.

• DSO letter requirements: Request a letter from your designated school official or responsible officer stating that you "will not be securing employment while in the United States." This letter must be on official school letterhead and signed by an authorized official.
  
  
• Employment intentions: The letter must specifically address your employment intentions during your stay in the United States. Generic letters or form letters may not meet IRS requirements for ITIN processing.

Step 6: Submit Your Application

Mail your complete application package to the IRS ITIN Operations office using the correct address for ITIN applications. Do not use the address from tax return instructions, as ITIN applications require special processing at designated facilities.

• Mailing address: Send applications to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 for regular mail delivery. Use certified mail with a return receipt to track delivery and confirm receipt.
  
  
• Package contents: Form W-7, your completed tax return, all supporting documentation, and any required letters or certifications. Keep copies of everything for your records before mailing.

ITIN Renewal Process

When to Renew an ITIN

Determine whether your ITIN requires renewal before submitting a new tax return to avoid processing delays and ensure proper tax filing compliance.

• Expiration check: Review your ITIN assignment letter or previous tax returns to determine when your ITIN was issued. ITINs assigned before 2013 that were never renewed require renewal regardless of recent use.
  
  
• Usage history: Check whether you used your ITIN on a tax return within the past three years. If you have not filed a tax return using your ITIN for three consecutive years, it has expired and requires renewal.

Steps to Renew Successfully

The renewal process follows similar steps to initial applications but requires specific documentation and forms to update your existing ITIN.

• Form W-7 completion: Complete a new Form W-7 and check "Renew an existing ITIN" in the application type section. Provide your current ITIN and complete all required fields accurately.
  
  
• Documentation requirements: Submit the same supporting documentation required for new applications, including a passport or a combination of acceptable documents. All documents must be current and unexpired.

Certified Acceptance Agents (CAAs) Explained

What Is a CAA and Why Does It Matter

A Certified Acceptance Agent (CAA) is an individual or entity authorized by the IRS to help applicants obtain ITINs by reviewing and authenticating supporting documentation.

• Authentication services: CAAs can review and authenticate original documents, then immediately return them to applicants instead of mailing them to the IRS. This service protects valuable documents like passports from potential loss during mail processing.
  
  
• Professional guidance: CAAs provide expert assistance throughout the application process, helping ensure complete and accurate submissions. Their expertise reduces the likelihood of application rejections or requests for additional information.

Eligibility and Application Process

Individuals and organizations can become CAAs by meeting specific IRS requirements and completing mandatory training programs.

• Eligible entities: Tax return preparers, colleges and universities, financial institutions, community organizations, and government agencies may qualify for CAA status. Individual applicants must be at least 18 years old and pass background checks.
  
  
• Training requirements: Complete mandatory ITIN training and forensic document training through IRS-provided programs. These courses cover proper documentation review, application procedures, and program compliance requirements.

Benefits and Responsibilities of CAAs

CAAs gain significant advantages in serving international clients but must maintain high standards and comply with program requirements.

• Enhanced client service: CAAs can provide comprehensive ITIN assistance, including document authentication and immediate return of original documents. This service is particularly valuable for clients with valuable passports or limited documentation.
  
  
• Quality standards: CAAs must maintain accuracy standards and proper record-keeping to avoid program termination. The IRS monitors CAA performance and may revoke authorization for non-compliance.

Practical Examples and Edge Cases

Example 1: F-1 Student with a Scholarship

An F-1 student from Brazil receives a $15,000 scholarship, with $10,000 covering tuition and $5,000 for living expenses. The student must report the $5,000 living allowance as taxable income, requiring an ITIN to file Form 1040NR and claim any applicable refunds.

Example 2: J-1 Exchange Visitor Claiming Treaty Benefits

A J-1 researcher from Egypt receives a $20,000 research stipend that qualifies for exemption under the Egypt-US tax treaty. The researcher needs an ITIN to file Form 1040NR, claim treaty benefits using Form 8833, and properly report the exempt income to the IRS.

Example 3: M-1 Student in Practical Training

An M-1 culinary student from China completes practical training and earns $8,000. The student must first apply for a Social Security number through the Social Security Administration and can only apply for an ITIN if the SSA denies the application.

Troubleshooting and IRS Notices

Common Application Mistakes to Avoid

Understanding frequent errors helps prevent application delays and rejections that could affect your tax filing compliance.

• Documentation quality: Submit clear, legible copies or original documents to avoid rejection for poor quality. Ensure all text and photographs are clearly visible and that documents show no signs of alteration or damage.
  
  
• Complete information: Fill out all fields on Form W-7 and sign both the application and tax return. Missing signatures or incomplete information frequently causes processing delays and requests for additional documentation.

Understanding IRS Notices (CP565, CP566, CP567)

The IRS sends specific notices to communicate the status of the ITIN application and the required actions.

• CP565 (Assignment notice): This notice confirms your ITIN assignment and provides your new nine-digit number for future tax filing. Keep this notice in your permanent records as proof of your ITIN assignment and reference for future applications.
  
  
• CP566 (Suspense notice): The IRS sends this notice when additional information is needed to process your application. Review the notice carefully for specific requirements and respond promptly with the requested documentation to avoid application rejection.

Handling Delays and Document Issues

Proactive monitoring and quick response to issues help resolve problems and expedite ITIN processing.

• Processing timeline: Monitor expected processing times and contact the IRS if you do not receive notification within the estimated timeframe. Keep records of your application submission date and method for reference.
  
  
• Document return: Original documents should be returned within 60 days of submission. If documents are not returned timely, call the IRS at the number provided on your application notice to initiate a tracer request.

Next Steps and Best Practices

Guidance for Foreign Students

Successful ITIN applications require careful planning and attention to detail throughout the process.

• Early preparation: Begin gathering required documentation well before tax filing deadlines to ensure you have current, acceptable documents. Contact your designated school official early to request required letters if needed.
  
  
• Record maintenance: Keep copies of all application materials, correspondence, and notices for your permanent records. Maintain these records throughout your stay in the United States for reference and potential renewal needs.

Tips for Tax Professionals and CPAs

Tax professionals can enhance their services by understanding ITIN requirements and considering CAA authorization.

• CAA consideration: Evaluate becoming a Certified Acceptance Agent to provide enhanced services to international clients. CAA status allows document authentication and immediate return, improving client satisfaction and service efficiency.
  
  
• Current knowledge: Stay updated on Form W-7 instruction changes and IRS procedural updates that affect ITIN applications. Subscribe to IRS newsletters and attend professional development programs on international tax issues.

Frequently Asked Questions

Do I need an ITIN if I already applied for a Social Security number?

No. You must wait until the Social Security Administration (SSA) makes a decision on your application before pursuing an ITIN. If the SSA approves your request, you will use your Social Security number for all tax purposes. Only if the SSA issues a denial letter should you apply for an ITIN using Form W-7.

How long does it take to receive an ITIN in 2025?

Processing times depend on both the season and the volume of applications received by the IRS. Standard processing typically takes about seven weeks outside peak season. From January through April, expect 9–11 weeks. Students and exchange visitors should apply as early as possible to avoid delays, especially during the busy spring filing period.

Can I use my ITIN to open a U.S. bank account?

Although ITINs are created strictly for federal tax purposes, many financial institutions allow them to be acceptable identification for opening accounts. Policies differ greatly by bank and account type, so you must verify specific requirements. Contact your bank directly to confirm whether they accept ITINs and what additional documents, such as passports, they may require.

What happens if my ITIN expires while I am studying?

An expired ITIN cannot be used on a new U.S. tax return, so renewal is required before filing. You must complete Form W-7, which is marked for renewal, and include it with your current tax return and valid documents. Payers can still issue Forms 1099 with the expired ITIN, but you need a renewal to remain compliant.

Can I e-file my tax return the same year I receive an ITIN?

No. The IRS does not allow electronic filing in the same calendar year that your ITIN is first issued because its systems require time to update records. You must file a paper return with your application that year. Beginning the following year, you may e-file once the ITIN is fully established in IRS databases.

What documents are most commonly accepted for ITIN applications?

A current, valid passport is the only stand-alone document accepted for ITIN purposes. If you do not have a passport, you may instead submit two acceptable documents, such as a national identification card with a photo, combined with a foreign driver’s license. All submitted documents must be unexpired, clearly legible, and show the same identifying information.