Individual Tax ID Number (ITIN)

What is an ITIN and Who is Eligible: An ITIN is an identification number that can be used for tax reporting and filing if the individual does not have and is not eligible for a Social Security Number (SSN). Students who have taxable scholarships or other taxable income that is not from working, may need an ITIN to file their tax return. If you are eligible for an SSN (e.g., by working on campus or engaging in Academic/Practical Training) you cannot apply for an ITIN.


How to Apply for an ITIN:
Once you have determined that you are eligible for an ITIN, there are two ways to apply for an ITIN. The best way is to apply just for the ITIN separately before the tax filing season (preferably by January before you need to file a tax return). If you delay applying for your ITIN, you may need to apply for the ITIN and file your tax return at the same time when taxes are due in March or April. Refer to the instructions below for each process.
 

Step 1: Access and create your Sprintax Calculus account with USF

All international students who are hired by USF or paid a taxable scholarship will receive an email invitation sent to their USF email to set up their Sprintax Calculus account. Please look for this email from noreply@sprintax.com. If you cannot find this email or need a new email sent to you, please contact USF Senior Tax Accountant Quyen Tu, qtu@usfca.edu. More information about Sprintax Calculus can be found on the Tax Compliance Office's website.

Follow this guide to complete your Sprintax Calculus profile. Assistance in completing your profile is available via a live chat function in the Sprintax CALCULUS software.

After completing your Sprintax Calculus profile, review the “Sprintax Tax Summary” form which will list any of your available treaty benefits.

Step 2: Generate your W7 within Sprintax Calculus

When you create your Sprintax Calculus account it will ask you questions about your status. Answer all of these questions accurately. 

  1. When asked for your US tax ID, indicate that you want to apply for an ITIN and Sprintax Calculus will help generate the completed IRS form W7. 
  2. Please review the W7 and make sure it shows one of the following in the top section.
    • When filing without a Tax Return, ensure that  boxes “f” and “h” are checked. For box “h”, confirm that one of the applicable exceptions below is listed on the dotted line:
      • “Exception 2b – Scholarship Income and Claiming a Tax Treaty Benefit” if you are eligible for a tax treaty. In this case, add your country and the treaty article number under the dotted line in the spaces provided.
      • “Exception 2c – Scholarship Income” if you do not have a tax treaty.
    • If any information from items listed below are not completed on your W7, make sure to manually update it upon printing your W7.
  3. Print and sign the W7 with a black pen
  4. Keep a copy of your signed W-7 for your records

Step 3: Bring the following items to the ISSS office

  1. Passport Copy
  2. Visa Copy
  3. I-94 Copy
  4. I-20 (signed) - Copy
  5. W7 - Original, signed with an ink signature

Step 4: Receive your ITIN from the IRS

ISSS will mail your application to the IRS with our letter confirming your identity and eligibility for the ITIN application. You should receive your ITIN, or any other communication from the IRS, to your mailing address listed on the W7 in 60-90 days. Please let us know if you have not received your ITIN after 75 days.

 

Step 5: File your tax return

When you have received the ITIN you should report it in your Sprintax Calculus account and use it to file your tax return. View the ISSS website about filing a tax return. If you receive your ITIN after the tax filing deadline, you will be late to filing your taxes. You can ask  through the Sprintax Tax Filing software (using the chat feature) about what it means to file your taxes late.

 

  1. Gather your tax return documents and access Sprintax Returns to prepare your tax return (see the ISSS Tax Webpage for instructions).
  2. When in Sprintax Returns, you will be asked if you have a Tax ID (ITIN or SSN) and if you do not, Sprintax will ask if you want to file for an ITIN. Select YES (as you want to apply for an ITIN) and Sprintax will help prepare the W7 ITIN Application form along with your tax forms. When you are done preparing your Tax Return and ITIN Application in Sprintax, you will print your forms and follow the instructions to prepare your documents for submission.
  3. IMPORTANT - PASSPORT COPY - You cannot send a regular passport copy when file your ITIN and Tax Return together. You will need to do one of the following to verify your passport and identity:
    • Obtain a Certified Copy of your passport from your home government. This will need to come from the office that issued your passport, such as your home country's consulate or embassy in the US. 
    • Use a Certified Acceptance Agent (CAA) to verify your ITIN application and identify. A CAA can be found through the IRS website and usually charge a few hundred dollars for their services.
    • Some IRS Volunteer Income Tax Assistance (VITA) sites offer volunteer tax assistance and even CAA services for free. You should call ahead and make sure the site can assist you.
  4. Once you have the proper documents, use the Sprintax instructions to submit your Federal Tax Return and ITIN together to the IRS. NOTE: You will only be filing your Federal Tax Return with your ITIN application together. You will need to file your State Tax Return separately once you have received your Tax ID.