How to apply for itin without ssn

An Individual Taxpayer Identification Number (ITIN) is a tax processing number the Internal Revenue Service (IRS) issues to an individual who needs to report income but  is ineligible to obtain a Social Security number (SSN) from the Social Security Administration. To apply for an ITIN, an F or M student must submit a Form W-7, “Application for IRS Individual Taxpayer Identification Number,” with a U.S. tax return.

• Reception of a grant, fellowship or scholarship
• Interest from stock options, lottery or gambling winnings
• Other types of non-wage income

Designated school officials should be aware of new IRS requirements effective January 2013 that affect ITINs applicants and certifying acceptance agents (representatives authorized to assist individuals on behalf of the IRS and to process tax documents). The IRS listed these new changes.

J-1 students who are employed (e.g., GSI/GSR, other student workers) and J-1 scholars are NOT eligible for an ITIN and must apply for a SSN at a Social Security Administration office. Please consult with Berkeley International Office to collect necessary social security authorization forms before applying for the SSN.

Will my fellowship be put on hold if I do not have an Individual Taxpayer Identification Number?

To comply with IRS tax rules, you must submit complete GLACIER tax records to the Payroll Office and a complete ITIN application to the Berkeley International Office. Berkeley International Office will notify the Payroll Office that you have applied for an ITIN. The Payroll Office will then release the funds. The UCB Payroll Office is allowed to issue the payment before the ITIN is issued by the IRS.

What is GLACIER?

GLACIER is a secure online tax-compliance system that the University uses to manage tax information for foreign nationals receiving payments from UC Berkeley. Please request a GLACIER account from your academic/fellowship department. Further information regarding GLACIER can be found at the UCB Payroll website. Note: A complete GLACIER record as well as an ITIN application are required before the Payroll Office can release the payment.

I am receiving I-House financial aid. Do I need a GLACIER account?

Students receiving I-House financial aid in the form of reduced room and board fees, and who are not receiving any other income (employment wages or financial aid) from UC Berkeley, do NOT need a GLACIER account.

How long does it take to receive an ITIN from the IRS?

It takes approximately 8-12 weeks for the IRS to process and issue an ITIN, which will be sent to the student by mail. Any inquiry regarding an ITIN application status should be directed to the IRS hotline at 1-800-829-1040. If an ITIN rejection or request for additional information is received, please bring the notice along with the materials used to apply for the ITIN to Berkeley International Office. If the ITIN application is approved, log in to GLACIER and enter the number into the record.

What if I receive a Social Security Number (SSN)?

From the IRS website:

"Once you receive a SSN, you must use that number for tax purposes and discontinue using your ITIN.  It is improper to use both the ITIN and the SSN assigned to the same person to file tax returns.  It is your responsibility to notify the IRS so we can combine all of your tax records under one identification number.  If you do not notify the IRS when you are assigned a SSN, you may not receive credit for all wages paid and taxes withheld which could reduce the amount of any refund due."

An Individual Tax Identification Number (ITIN) is issued by the Internal Revenue Service (IRS), which is the U.S. tax collection agency. The number is for nonresidents who need to file a tax return because of taxable income (like some scholarships) but are not eligible for a Social Security Number (SSN). SSN are only issued to nonresidents who are employed. For more information, review the IRS Publication 1915.

Who needs an ITIN?

You should apply for an ITIN if:

1. You are in F-1 or J-1 status; and
2. You do not have an SSN; and
3. You do not plan to work on campus or apply for CPT or OPT soon (if you work on campus or apply for off-campus work authorization through ISS, you will need to apply for an SSN); and
4. You receive a scholarship/fellowship stipend directly paid to you through Student Fiscal Services/the UW.
5. You receive non-employment income from a U.S. source that is taxable.
   • Non-employment income can be scholarships, fellowships, grants, or non-employment stipend payments. These can be taxable if they are greater than the cost of tuition and fees.
   • If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. This is called a “tuition reduction.” Qualified tuition reductions aren’t taxable non-employment income. You won’t need an ITIN for this.

Note: the ISS office can only provide ITIN support letters for students receiving scholarships/fellowships from the UW. If you or your spouse need an ITIN to file a tax return because of other taxable non-employment income, you will need to apply for the ITIN directly to the IRS along with your tax return.