International Taxpayer Identification Number (ITIN)

  What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. It is a nine-digit number that always begins with the number 9 and has a 7 or 8 in the fourth digit, example 9XX-7X-XXXX. IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA). ITINs are issued regardless of immigration status because both resident and nonresident aliens may have U.S. tax return and payment responsibilities under the Internal Revenue Code.

  What is an ITIN used for?

ITINs are for federal tax reporting only, and are not intended to serve any other purpose. An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit. ITINs are not valid identification outside the tax system. IRS issues ITINs to help individuals comply with the 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.

  Who needs an ITIN?

IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for Social Security Numbers (SSN). A non-resident alien individual 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. Students that hold Research Assistantships (R.A.) are a good example of people who need ITINs. R.A.s are not considered employment, however, they are subject to taxation.

  Are ITINs valid for identification?

No. ITINs are not valid identification outside the tax system. Since ITINs are strictly for tax processing, IRS does not apply the same standards as agencies that provide genuine identity certification. ITIN applicants are not required to apply in person, and IRS does not further validate the authenticity of identity documents. ITINs do not prove identity outside the tax system, and should not be offered or accepted as identification for non-tax purposes.

  How do I apply for an ITIN?

For Payroll Payments: If you are being put on payroll you can apply for the ITIN in person at Payroll Services and Benefits Services Office, 21 North Park Street, Suite 5101.

For Non-Payroll Payments:  If you are being paid through Accounting Services via a check you can apply at 21 North Park Street, Suite 6234.  Appointments are required if you are applying through Accounting Services.  To set up an appointment at Accounting Services please contact Jose A. Carus, Jr. at jcarus@bussvc.wisc.edu.

To apply for the ITIN number, you will need to complete an IRS form W-7 and bring along your original passport, I-94, and I-20 or DS-2019.  You can download the W-7 Form from the IRS website: W-7 Form or obtain it from Payroll or Accounting Services when you apply for the ITIN.  You can also apply for the ITIN at the Internal Revenue Service Office at 545 Zor Shrine Place; call 1-800-829-1040 for more information.
Please note that the Internal Revenue Services (IRS) only allows the UW to issue Individual Taxpayer Identification Number (ITIN) to people that we make payments to.  In the past we could also accept application without payments but the IRS changed their policy back in January 2004.  The reason we received for the policy change is that many people were getting ITIN's for identification purposes (bank accounts, phone setup, etc.).  The ITIN's are only for tax reporting purposes so the IRS changed to say that we can only apply for an ITIN if a payment is made by us or if the person needs it for tax reporting purposes, in which case the original completed tax return must be submitted with the ITIN application.