ITINs

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.

Eligibility

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

Required documents

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").

How to apply

Once you have the required documents ready, follow these steps: 

  1. 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 nonresident.tax@emory.edu, to schedule an appointment.

In the email, include:

    • Subject line: “Need ITIN”
    • Your Emory department information
    • Details about your need for the ITIN