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).
Stipend recipients and those who have taxable scholarships, but are not employed, are required to obtain an ITIN. However, if you have an offer of employment, you must apply for an SSN instead of an ITIN.
Click on the links below to learn more about the ITIN including how and where to apply!
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.
Note: the 999/998 number assigned to you by Washington University upon your admission is not an ITIN.
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).
The IRS issues ITINs to help individuals comply with U.S. tax laws, and to provide a means to efficiently 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 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.
The IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien not eligible for an SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.
Examples of individuals who may need an ITIN include:
- Non-employed taxable scholarship recipients
- Stipend recipients who do not have separate employment income
- Nonresident aliens required to file a U.S. tax return
- U.S. resident aliens for tax purposes (based on days present in the U.S.) filing a U.S. tax return
- Dependents or spouses of a U.S. citizen/resident alien
- Dependents or spouses of a nonresident alien visa holder
You do not need to have both an SSN and ITIN. If you already have an SSN from a previous U.S. job, you do not need to apply for an ITIN. SSNs are assigned for life. Use the SSN you already have and report it Payroll Services and HR via Workday and FNIS account.
To update Workday, navigate to your Workday profile and update the IDs section of your profile. Enter the SSN in FNIS when you are invited to complete it.
In order to apply for the ITIN, you must file Form W-7, Application for IRS Individual Taxpayer Identification Number with certification of your immigration documents to the IRS.
Documents Needed
- Completed Form W-7: Application for IRS Individual Taxpayer Identification Number
- Passport
- Current entry visa
- Most recent I-94
- Current immigration document (I-20 or DS-2019)
- Letter from OISS confirming your visa status and non-employment – Send email to OISS@wustl.edu to request the letter BEFORE scheduling your appointment at the Taxpayer Assistance Center.
- Financial aid, stipend or scholarship letter
form w-7 & form w-7 instructions
To obtain the most up-to-date version of the Form W-7 and detailed instructions, go to the IRS Form W-7 website. We highly recommend you read through all instructions before completing the form.
You can apply for an ITIN any time during the year; however, we recommend you file as soon as possible as this can affect tax treaty benefits. OISS offers in-person workshops available in August and September to assist you in the application/certification process. If you need assistance prior to or after the workshops, please contact OISS@wustl.edu.
After the OISS ITIN workshop period has ended, you will need to go to the local Taxpayer Assistance Center (TAC) located in the IRS office in downtown St. Louis or find the Taxpayer Assistance Center office closest to you.
- Address: 1222 Spruce St., St. Louis, MO 63103
- Hours: Monday-Friday 8:30 a.m.-4:30 p.m.
- Call to make an appointment: 844-545-5640
- 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.
When mailing the ITIN application on your own, we highly recommend that you send it with proof, tracking, and insurance. This allows you to track your mail and make sure that it gets delivered. 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 will receive a letter from the IRS assigning your Individual Tax Identification Number, usually within seven (7) weeks. Sometimes they are processed in 3-4 weeks, but it could take as long as 7 weeks. Once you receive your ITIN, follow this Workday tutorial to add the ID in Workday.
Please note: If you receive your ITIN after you’ve completed the FNIS process, you do not need to update the ITIN in FNIS separately. Payroll Services will obtain your ITIN from Workday.
If at any time you become eligible for an SSN, you need to apply for the SSN and report the new number to Payroll Services and HR via Workday.