Individual Taxpayer Identification Numbers (ITINs)

An international student or scholar is eligible to apply for an ITIN if all the following applies:

• The student/scholar does not have a US Social Security Number (SSN),
• They are not eligible to obtain an SSN,
• They required to file a US federal tax return (i.e. the student/scholar will be receiving/has received taxable income such as scholarships, stipends with no work/service requirements), and
• They are in one of the following categories:
  • Nonresident alien who is required to file a US tax return,
  • Nonresident alien claiming a tax treaty benefit, or
  • Nonresident alien student, professor or researcher filing a US tax return or claiming an exception.

Emory University's Office of the Controller can assist Emory students and scholars with their ITIN application. Students/scholars needing to apply for an ITIN will need to make an appointment with Susan Clark, Director of Tax, in order to put together the ITIN application (see "How to apply" below for instructions on making an appointment). Do not complete the IRS application form in advance. ITIN applicants will complete this form at their appointment.

All of the following documents are needed to apply for an ITIN and should be brought to the appointment with the Office of the Controller:

1. Letter from the Social Security Administration stating that the student/scholar is ineligible to receive an SSN (denial letter)
2. Letter from their Emory department, school, or award-issuing department confirming a non-service stipend, fellowship, non-compensatory scholarship, fellowship, or grant
3. Original passport*
4. Original US visa (unless you are a citizen of Canada or Bermuda)*
5. Physical I-20 (F-1 students) or DS-2019 (J-1 Exchange Visitors)*,
6. Letter from ISSS advisor (a DSO or ARO)
   • The student/scholar does not need to request this letter from their ISSS advisor. The Office of the Controller will request it on the student's/scholar's behalf and provide it to them at the appointment.
   • The letter must state that the ITIN applicant is receiving a non-service stipend or fellowship, non-compensatory income from scholarships, or grants that are subject to IRS information reporting and/or federal tax withholding requirements during the current year.
   • This letter must be attached to Form W-7 or the ITIN application will be denied.

*Copies of the passport, visa, and I-20/DS-2019 will be made during the appointment, but the student/scholar will need to bring the most recently issued documents to the appointment.

1. Obtain a denial letter (SSA-L676) from the Social Security Administration (SSA)
   • To obtain a denial letter, the student/scholar must apply for a social security number at a SSA office.
     • Use SSA's Social Security Office Locator to find a local SSA office.
     • The denial letter will be issued during the student/scholar's visit to the SSA.
     • Getting a denial letter now will not prevent a student/scholar from applying for a SSN later if they become eligible for a SSN in the future.
   • Bring the following documents to SSA:
     • Passport
     • I-20/DS-2019
     • I-94 record which can be printed from the Customs and Border Protection I-94 website.
     • Note: A SSN support letter from ISSS is not required to apply for a denial letter.
        
2. Gather the remaining required documents listed above in the "Required Documents" section.
    
3. Schedule an appointment with Susan Clark, Director of Tax in the Office of the Controller
   • Contact Susan Clark by emailing nonresident.tax@emory.edu.
   • In the email, include:
     • Subject line: “Need ITIN”
     • Emory department information
     • Emory ID number
     • Details about the student/scholar's need for the ITIN
        
4. Bring all required documents to the appointment.