An Individual Taxpayer Identification Number (ITIN) is an identification number for filing your US taxes. If you're not eligible for a Social Security Number but will have to file a tax return, you will need an ITIN.
If you are receiving funding from Emory without providing services in return, you should apply for an ITIN. This includes students receiving non-service stipends as graduate students, students who will be receiving non-service scholarships, etc.
Note: Your department will process your monthly non-service scholarship or non-service stipend through Emory’s Payment Services. If your department is not familiar with Payment Services, your department should contact Emory’s Finance Support Center for assistance. Your department can submit a ticket here or call 7-7000. An Emory login is needed.
You are eligible to apply for an ITIN if all of the following apply to you:
- You do not have a US Social Security Number (SSN),
- You are not eligible to obtain an SSN,
- You will have a requirement to file a US federal tax return (i.e. you will be receiving taxable income such as scholarships, stipends with no work/service requirements), and
- You 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
All of the following documents are needed to apply for an ITIN:
- Copy of passport,
- Copy of most recent US visa issued (unless you are a citizen of Canada or Bermuda),
- Letter from your advisor at ISSS (your DSO or ARO) stating that you're receiving a non-service stipend or fellowship, non-compensatory income from scholarships, or grants that is subject to IRS information reporting and/or federal tax withholding requirements during the current year (note that this this letter must be attached to your Form W-7 or your application for an ITIN will be denied),
- Letter from the Social Security Administration stating that you’re ineligible to receive an SSN (denial letter), and
- Letter from your Emory department, school, or award-issuing department confirming a non-service stipend, fellowship, non-compensatory scholarship, fellowship, or grant.
Note: Do not complete the IRS application form in advance. You'll complete this at your appointment (see "How to apply").
Once you have the required documents ready, follow these steps:
- Apply for a Social Security Number in order to receive the Denial Letter from the Social Security Administration (SSA).
Note: Since you are not eligible to apply for an SSN, ISSS is not going to be able to give you an SSN support letter. You will not need it for a denial.
2. Once you receive the denial letter from SSA, contact Susan Clark, Director of Tax in the Office of the Controller, at firstname.lastname@example.org, to schedule an appointment.
In the email, include:
- Subject line: “Need ITIN”
- Your Emory department information
- Details about your need for the ITIN