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

Emory University's Office of the Controller will assist you with your ITIN application. You will need to make an appointment with Susan Clark, Director of Tax in the Office of the Controller, in order to put together the ITIN application (see "How to apply" below for instructions on making an appointment). Do not complete the IRS application form in advance. You'll complete this at your appointment.

All of the following documents are needed to apply for an ITIN and should be brought to your appointment with the Office of the Controller:

  • Letter from the Social Security Administration stating that you’re ineligible to receive an SSN (denial letter), 
  • Letter from your Emory department, school, or award-issuing department confirming a non-service stipend, fellowship, non-compensatory scholarship, fellowship, or grant,
  • Original passport,*
  • Most recently issued original US visa (unless you are a citizen of Canada or Bermuda)*,
  • Original I-20 or DS-2019*, 

*Copies of your passport, visa and I-20/DS-2019 will be made during the appointment, but you will need to bring the originals to the appointment.

  • In addition, you will need a letter from ISSS advisor (a 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. 
    • This letter will be provided to you at the appointment with the Office of the Controller. You do not need to request this letter from your ISSS advisor as the Office of the Controller will request it on your behalf and provide it to you at the appointment.
    • This letter must be attached to your Form W-7 or your application for an ITIN will be denied.

 

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 (SSA-L676) from the Social Security Administration (SSA).
  • Getting a denial letter now will not prevent you from applying for a SSN later if you become eligible for a SSN in the future. 
  • When requesting a denial letter from SSA, bring your passport, I-20/DS-2019, and I-94 record which can be printed from the CBP website. The will issue you the denial letter when you visit the SSA office.
  • To find a local SSA office, click here
  • Since you are not eligible to apply for an SSN, ISSS will not provide you with an SSN support letter. You will not need it for a denial letter. 

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
  • Your Emory ID number
  • Details about your need for the ITIN

3. Bring the documents listed above in the "Required documents" section to the appointment.