How to Get an ITIN When You Don't Have an SSN: A Step-by-Step Guide for International Students

No SSN yet? An ITIN lets you file taxes, open accounts, and stay compliant — here is exactly how to get one as an F-1 or OPT student.

Tax season hits differently when you are an international student. You may owe US taxes on fellowship stipends, scholarship income above tuition, freelance payments, or investment distributions — yet you have no Social Security Number and no obvious path to get one. The IRS still expects a return, and the return requires a taxpayer identification number. That is where the Individual Taxpayer Identification Number, or ITIN, comes in.

Getting an ITIN is not complicated, but the paperwork is unforgiving. A missing document or a small error on Form W-7 can delay your number by weeks and, in the meantime, delay your tax return, your refund, or any financial product that requires a TIN. This guide explains exactly when you need an ITIN, when you should get an SSN instead, and how to complete the application without the common mistakes that trip up F-1 and J-1 students every spring.

ITIN vs SSN — which one do you actually need?

Before you file anything, get this distinction right.

The IRS is explicit on this point: if you are eligible to obtain an SSN, you cannot apply for an ITIN. Attempting to hold both is not allowed. If you are on OPT or STEM OPT, your first stop should be the Social Security Administration, not the IRS.

For a fuller picture of what tax obligations you likely have as an F-1 or OPT student, see our tax guide for international students.

What an ITIN is (and is not)

An ITIN is a nine-digit number issued by the IRS in the format 9XX-7X-XXXX or 9XX-8X-XXXX. It exists solely to allow nonresident and resident aliens, their spouses, and dependents who cannot get SSNs to comply with US tax law.

An ITIN does not:

• Authorize you to work in the United States
• Change your immigration status
• Make you eligible for Social Security benefits
• Qualify as a government ID for non-tax purposes
• Satisfy I-9 employment eligibility verification

What an ITIN does let you do:

• File a US federal tax return (Form 1040-NR or 1040)
• Claim applicable tax treaty benefits
• Open certain bank accounts and financial products that require a TIN
• Receive refunds for over-withheld federal taxes
• Be reported correctly on 1099 and 1042-S forms your payers send the IRS

When F-1 students typically need an ITIN

You likely need an ITIN if any of the following apply:

1. You received a fellowship or stipend that exceeds your qualified tuition and related expenses, and that excess is taxable
2. You are a graduate student whose tuition waiver is treated as compensation (a common situation for graduate research and teaching assistants at many universities)
3. You received US-source investment income — dividends, interest, or capital gains — and the payer withheld tax you want to reclaim
4. You received scholarship income from a US source that is not exempt under a tax treaty
5. Your university or payer issued you a 1042-S form and is asking for a TIN for their records
6. You have a spouse or dependent who also needs to file or be claimed and cannot get an SSN

Step-by-step: how to apply for an ITIN

Step 1 — Confirm you are eligible

The IRS will reject your application if you are eligible for an SSN. Confirm with your DSO (Designated School Official) that your current status does not include work authorization. If you have received your EAD, stop and apply for an SSN instead.

Step 2 — Gather your documents

The IRS accepts 13 types of identity and foreign-status documents, but for most F-1 students the practical answer is: use your passport. The passport is the only single document that satisfies both the identity requirement and the foreign-status requirement simultaneously. This avoids the complexity of combining multiple documents.

Supporting documents you will also need:

• A copy of your current US visa (the visa page from your passport)
• Your most recent I-94 arrival/departure record (print from the CBP I-94 website)
• A copy of your I-20 (for F-1) or DS-2019 (for J-1)
• Your completed tax return (1040-NR) or an exception document if you are applying without a return (see Step 3)

Step 3 — Complete IRS Form W-7

Download the current Form W-7 from IRS.gov. The form asks you to select a reason for applying. Most F-1 students will check box h (nonresident alien required to get an ITIN to claim tax treaty benefit) or box f (nonresident alien student, professor, or researcher filing a US tax return or claiming an exception). Read the instructions carefully — selecting the wrong box is the most common error.

Key fields to complete carefully:

• Line 6a (Country of citizenship): Use your country of citizenship, not the country where you currently live
• Line 6b (Foreign tax identification number): Enter your home country's national ID number if one exists; leave blank if your country does not issue one
• Line 6d (Entry date into the US): Use the date on your most recent I-94
• Line 6f (Visa type): Enter F-1, J-1, or your exact visa classification
• Line 6g (SEVIS number): Required for F-1 applicants; found on your I-20

Do not leave required fields blank, and do not use correction fluid. A single altered field is grounds for rejection.

Step 4 — Attach a completed tax return or qualify for an exception

In most cases, your W-7 must be attached to a completed federal tax return. This is not optional — the IRS will not issue an ITIN in a vacuum. The return and the W-7 go to the IRS together as a single package.

Write "ITIN APPLIED FOR" in the space for your TIN on the return. The IRS assigns your ITIN, updates your return with the number, and processes both together.

Exceptions exist for certain situations where you do not need a return — for example, if you are being claimed as a dependent, if you are a nonresident alien required to obtain an ITIN to claim tax treaty benefits on 1042-S income, or if you have a third-party withholding arrangement. These exceptions are listed on the W-7 instructions and are narrowly defined; confirm with a tax professional before relying on one.

Step 5 — Submit your application

You have three submission options:

For most students, the CAA route is the safest. Many university international student offices have a CAA on staff or can refer you to one. A CAA certifies your documents locally so you never have to mail your passport to Austin, which eliminates the risk of losing irreplaceable documents in transit.

To find a CAA, search the IRS ITIN Acceptance Agent program directory on IRS.gov, or ask your international student office.

Step 6 — Wait for processing and track status

Once submitted, processing typically takes 7 weeks outside of peak season and up to 11 weeks from January through April. You can check the status of your application by calling the IRS ITIN unit at 1-800-908-9982.

When your ITIN is assigned, the IRS will mail you a CP565 notice with your nine-digit number. Keep this document in a secure location. If you do not receive it within 14 weeks of submission, call the number above.

Step 7 — Use your ITIN on future returns and forms

Once assigned, your ITIN does not expire as long as you file a US tax return at least once every three years. If you go three consecutive years without filing, the IRS deactivates the ITIN, and you must go through the renewal process (same W-7, fresh supporting documents) before you can use it again.

If you later become eligible for an SSN — because you start OPT or STEM OPT, for example — you must inform the IRS and your employer. Your ITIN does not convert to an SSN automatically. You apply for the SSN, receive it, and then file a letter with the IRS asking them to link the two numbers and retire the ITIN. Read our guide on getting your SSN and driver's license once you have work authorization.

ITIN renewal — when does it expire?

ITINs that contain the middle digits 70 through 88, 90, or 91-99 may have been deactivated by the IRS under mass-expiration campaigns conducted between 2016 and 2020. If you have an older ITIN and have not used it on a return in several years, verify it is still active before filing. The IRS CP565 renewal letter will tell you the status; alternatively, call the ITIN line.

The IRS also deactivates ITINs assigned before 2013 if they have not been used on a return in three consecutive years. If yours falls into this category, complete a new W-7 with the "Renewing Existing ITIN" box checked. No tax return is required for a pure renewal.

What happens if you file without a TIN?

If you have taxable US income and no TIN, payers are required to apply backup withholding at 24% (for US persons) or the applicable treaty rate on certain payments. Without an ITIN, you cannot claim treaty benefits or recover over-withholding on Form 1040-NR. Unfiled returns can create penalties, and more practically, they can create documentation problems if you later apply for a visa extension, change of status, or green card — immigration officers increasingly scrutinize tax compliance history.

Filing correctly now, even if the dollar amounts are small, protects your record.

Common mistakes

Sending original documents without tracking. The IRS Austin campus processes millions of documents. Original passports mailed without certified tracking have been lost. Use a CAA or Taxpayer Assistance Center to keep your originals in hand.

Selecting the wrong reason code on W-7. The codes are specific, and using the wrong one causes the application to be rejected or returned. Read the W-7 instructions, not just the form itself.

Attaching an incomplete or unsigned 1040-NR. The tax return attached to your W-7 must be fully complete and signed. An incomplete return causes the entire package to be rejected.

Applying for an ITIN when you qualify for an SSN. If you have work authorization — including active OPT, STEM OPT, CPT, or H-1B — apply for an SSN. Using an ITIN when an SSN is available is improper and will be flagged.

Letting the ITIN expire without realizing it. If you stopped filing for a few years (perhaps because you had no US-source income), your ITIN may have been deactivated. Check status before filing to avoid a rejected return.

Using the wrong address for mailing. The W-7 mail submission goes to a specific IRS address in Austin, Texas. Do not send it to the general IRS processing center address printed on Form 1040-NR instructions — they are different.

Skipping the ITIN when a 1042-S has been issued. If your university or a US payer has already sent a 1042-S to the IRS on your behalf, the IRS has a record of income associated with you. Filing to claim a refund on that withholding requires matching it with your TIN. Skipping the filing does not make the 1042-S disappear.

Frequently asked questions

Can I apply for an ITIN if I am eligible for an SSN?

No. The IRS will reject your W-7 if you are currently eligible for a Social Security Number. ITINs are specifically for people who cannot obtain an SSN — including F-1 students not authorized to work and certain nonresident aliens with US tax filing obligations. If you are on OPT or STEM OPT with a valid EAD, apply for an SSN instead.

How long does it take to get an ITIN from the IRS?

The IRS typically processes W-7 applications within 7 weeks of receiving a complete package. During peak filing season (January through April) processing can stretch to 11 weeks or longer. Submitting through a Certifying Acceptance Agent can sometimes speed the review because your documents are pre-verified.

What documents do I need to prove foreign status and identity for a W-7?

Most international students use their passport — it is the only document that satisfies both the foreign-status and identity requirements by itself. If you submit your passport, you do not need any additional identity document. You must also include a current visa, I-94 arrival record, and a copy of your DS-2019 or I-20 depending on your visa type.

Does having an ITIN mean I can legally work in the United States?

No. An ITIN is a tax-processing number only. It does not grant or prove work authorization. It has no impact on your immigration status, your OPT eligibility, or any employment authorization. Work authorization for F-1 students is governed by USCIS and DSO authorization, not by the IRS.

Do OPT workers need an ITIN or an SSN?

OPT workers authorized under an EAD should apply for a Social Security Number, not an ITIN. An SSN covers both employment reporting and tax filing. You only need an ITIN if you have US tax obligations but cannot obtain an SSN — for example, if you are a nonresident alien receiving certain types of US-source income before your EAD is active.

The ITIN process has a reputation for being confusing, and the confusion is understandable — it is a niche tax-administration procedure that most US residents never encounter. But for international students, completing it correctly is a straightforward task once you know which form to file, which documents to gather, and which submission route keeps your passport safely in your hands.

If you are in the middle of a job search alongside your tax filing, F1Jobs can help you navigate both — from identifying OPT-friendly employers to preparing for the transition from F-1 to work authorization and eventually to H-1B sponsorship.