International student ITIN application in 2026.

The ITIN is a nine-digit tax-processing number issued by the IRS for individuals who need a US taxpayer ID but are not eligible for an SSN. It begins with the digit 9 and is used exclusively for tax reporting. International students may need one for taxable scholarship income without work authorization, or for a dependent spouse with tax filing requirements.

Apply using Form W-7 with original identity documents and a completed tax return. The IRS issues the ITIN by mail within 7 to 11 weeks. Use a Certifying Acceptance Agent to keep your original documents.

Confirm your SSN eligibility first. If you have work authorization (on-campus employment, CPT, OPT), apply for an SSN. If you have no work authorization but have a tax filing requirement, you need an ITIN. Do not apply for an ITIN if you might become eligible for an SSN soon.

• Form W-7: Complete every field with the reason for applying.
• Tax return: Attach completed return unless an exception applies.
• Passport: Satisfies both identity and foreign status requirements.
• Alternative IDs: If no passport, at least two documents with one photo ID.
• Visa and immigration docs: I-94, I-20/DS-2019.
• Cover letter: Explaining why you need an ITIN.

Fatima, an F-1 student from Pakistan with a full scholarship, needs an ITIN because she has taxable scholarship income but no work authorization for an SSN. She completes Form W-7 attached to her 1040-NR and visits her university's Acceptance Agent office, which verifies her documents and certifies copies. Her ITIN arrives in 8 weeks.

The 1040-NR tax filing guide explains the return that accompanies the ITIN application. The SSN application guide covers obtaining a Social Security Number for work-authorized students.

Several common scenarios lead international students to apply for an ITIN. The most frequent scenario involves a student who receives a scholarship or fellowship that exceeds the cost of qualified tuition and fees. The excess amount is taxable income, and the student must file a tax return to report it. If the student does not have work authorization and therefore does not qualify for an SSN, they must apply for an ITIN using Form W-7. The ITIN application is filed together with the tax return, and the ITIN number is used on all future tax filings.

A second common scenario involves the dependent spouse of an international student. If the spouse has income that must be reported to the IRS, or if the spouse needs an ITIN to be claimed as a dependent on the student's tax return, the spouse must file a separate Form W-7. The spouse's ITIN application requires the same identity and foreign status documentation as the student's application, including a valid passport from their home country. Spouses who do not have a valid passport may need to submit alternative identity documents that meet IRS requirements, such as a national ID card or birth certificate combined with a photo ID issued by another source.

A third scenario involves nonresident aliens who need an ITIN to claim a tax treaty benefit. If a student's home country has a tax treaty with the United States that reduces or eliminates tax on scholarship or wage income, the student can claim the treaty benefit by attaching a statement to their tax return. The ITIN allows the IRS to process the treaty claim and apply the correct tax treatment. Without an ITIN, the IRS may withhold tax at the standard rate and the student would need to file a refund claim after receiving an SSN or ITIN.

A Certifying Acceptance Agent is an individual or organization authorized by the IRS to review original identity documents and certify copies for ITIN applications. Using a CAA allows the applicant to keep their original documents, such as a passport, instead of mailing them to the IRS. Many universities serve as Acceptance Agents for their international students, and the service is typically provided at no cost. The CAA verifies the applicant's identity by examining the original documents, makes certified copies, and submits the certified copies with the Form W-7 to the IRS. The CAA also confirms that the applicant has a valid reason for needing an ITIN and that the attached tax return is complete and accurate.

ITIN applications submitted by mail with original identity documents take 7 to 11 weeks to process during normal periods. During peak tax season from January through April, processing times may extend to 14 weeks or longer. Applications submitted through a Certifying Acceptance Agent are typically processed faster because the IRS does not need to verify original documents. The IRS does not provide real-time tracking for ITIN applications, but applicants can check the status by calling the IRS ITIN hotline at 1-800-908-9982. If the application has been pending for longer than 11 weeks, the applicant should follow up with the IRS to confirm the application was received and is being processed.