Study abroad·United States· 9 min read

How to Get an ITIN as an International Student (Form W-7)

Who needs an ITIN vs an SSN, how to apply with Form W-7, using a Certifying Acceptance Agent, required documents, and how ITIN renewal works — for international students.

Last updated 7 July 2026

Key facts

Issuing agency: Internal Revenue Service (IRS)
Application form: Form W-7
Who it's for: People with a US tax reason who are not eligible for an SSN
Usually filed with: A federal tax return (often Form 1040-NR)
Submit via: Mail, IRS Taxpayer Assistance Center, or a Certifying Acceptance Agent
Expiration: Expires after 3 years of non-use — verify on irs.gov

What an ITIN is — and who actually needs one

An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax-processing number issued by the IRS. It is for people who have a US tax obligation or tax-reporting reason but are not eligible for a Social Security Number (SSN).

As an international student, you need an ITIN only in specific situations — most commonly when you have US-source income that must be reported (such as a taxable scholarship or grant, or certain investment income) but you are not eligible for an SSN, or when you need to claim a tax-treaty benefit and must include a taxpayer number on your return.

An ITIN is strictly a tax number. It does not authorize employment, does not provide immigration status, and does not make you eligible for Social Security benefits. It simply lets the IRS process your tax filing.

An ITIN is a tax-processing number for people not eligible for an SSN
Common student need: a taxable scholarship/grant or a treaty benefit to report
It grants no work authorization, no status, and no benefits eligibility

ITIN vs SSN — you can't have both

The IRS is explicit: you should not apply for an ITIN if you have an SSN or if you are eligible to get one. If you are authorized to work (for example, you have an on-campus job, CPT, or OPT), you are generally eligible for an SSN and must apply for that instead — an ITIN application in that situation is rejected.

So the decision is simple. If you can get an SSN because you have work authorization, get the SSN (see our SSN guide). If you cannot get an SSN but still have a US tax-reporting reason, apply for an ITIN.

If you later become eligible for and receive an SSN, you stop using the ITIN and use the SSN going forward. You cannot use both numbers; the SSN becomes your single taxpayer identifier.

Eligible for an SSN (have work authorization)? Apply for the SSN, not an ITIN
No SSN eligibility but a US tax-reporting reason? An ITIN may apply
If you later get an SSN, switch to it and stop using the ITIN

Applying with Form W-7

You apply for an ITIN using Form W-7, Application for IRS Individual Taxpayer Identification Number. In most cases, the IRS requires you to submit Form W-7 together with the federal tax return the ITIN is needed for (usually Form 1040-NR for nonresident students), plus documents proving your identity and foreign status.

A passport is the single document that can prove both identity and foreign status. If you do not use a passport, the IRS accepts certain combinations of other original or certified documents — check the current Form W-7 instructions for the accepted list.

There are limited exceptions where you can apply without attaching a tax return — for example, certain nonresidents claiming a tax-treaty benefit. If an exception applies, you check the corresponding box on Form W-7 and attach the required supporting documentation. Because the rules are detailed, follow the official Form W-7 instructions on irs.gov closely.

Form W-7 is the application; usually filed with a Form 1040-NR tax return
A valid passport can prove both identity and foreign status
Limited exceptions (e.g. certain treaty claims) allow filing without a return
Follow the current Form W-7 instructions on irs.gov

How to submit — mail, IRS office, or an Acceptance Agent

There are three official ways to submit a W-7 package. You can mail Form W-7, your tax return, and original (or certified) documents to the IRS address in the instructions. Sending original documents like your passport by mail makes many students uncomfortable, which is why the other two options exist.

You can make an appointment at a designated IRS Taxpayer Assistance Center that reviews documents in person, so you do not have to mail your passport.

Or you can use a Certifying Acceptance Agent (CAA) — an IRS-authorized person or organization (some universities' international offices act as one) who can complete and review your Form W-7, authenticate most supporting documents so you keep your passport, and forward the application to the IRS. CAAs typically charge a fee. Confirm current options and any fees before choosing.

Mail the W-7 package with original/certified documents to the IRS
Or bring documents to a designated IRS Taxpayer Assistance Center in person
Or use a Certifying Acceptance Agent (CAA) to authenticate documents (fee applies)
Check whether your university's international office is a CAA

Processing time and receiving your ITIN

After the IRS receives a complete application, it reviews the documents and, if everything is in order, assigns your ITIN and mails you a notice with the number. The IRS also returns any original documents you mailed.

Processing takes longer during the busy tax-filing season and for applications sent from overseas. Because timelines shift, check the current expected processing time on irs.gov, and apply well before any deadline that depends on having the number.

If your application is incomplete or a document is not accepted, the IRS may reject it or ask for more information, which restarts the clock — one more reason a CAA or in-person review can help you get it right the first time.

The IRS mails a notice with your ITIN and returns your original documents
Processing is slower in tax season and for overseas applications
Apply early; verify current processing times on irs.gov

Keeping your ITIN active — renewal

An ITIN can expire. The IRS states that an ITIN not used on a federal tax return for three consecutive tax years expires (on December 31 after the third year of non-use), and certain older ITINs have expired on a schedule based on their middle digits. If you file with an expired ITIN, processing and any refund can be delayed.

To renew, you submit Form W-7 again, indicate that you are applying to renew, and provide the required documents — but you do not need to attach a tax return solely to renew (you can renew before filing season). Renewing early avoids delays.

If you are not sure whether your ITIN is still valid, check the current rules on irs.gov before filing. This is general information, not tax advice — for your specific situation, consult a qualified tax professional or your university's tax resources.

An ITIN expires after 3 consecutive years of not being used on a return
Renew with Form W-7 (marked as a renewal); no tax return required just to renew
Renew early to avoid refund/processing delays; verify status on irs.gov

Frequently asked questions

Should I get an SSN or an ITIN?

Get an SSN if you are eligible — that is, if you have work authorization (on-campus job, CPT, or OPT). The IRS will reject an ITIN application from someone eligible for an SSN. Apply for an ITIN only if you cannot get an SSN but still have a US tax-reporting reason, such as a taxable scholarship or a treaty benefit. See our SSN guide to compare.

Do I have to mail my passport to the IRS?

Not necessarily. Mailing original documents is one option, but you can instead have documents reviewed in person at a designated IRS Taxpayer Assistance Center, or use a Certifying Acceptance Agent (often available through university international offices) who authenticates your documents so you keep your passport. Verify current options on irs.gov.

How much does an ITIN cost?

The IRS does not charge a fee to issue an ITIN when you apply directly with Form W-7. However, a Certifying Acceptance Agent or tax preparer who helps you may charge a service fee. Confirm any fees before you engage a paid helper. This is general information, not tax advice.

Can I use an ITIN to work in the US?

No. An ITIN is only for tax processing. It does not authorize employment, does not confer any immigration status, and is not a substitute for work authorization. To work on F-1 status you need the appropriate authorization and, generally, an SSN.

Does my dependent (F-2) need an ITIN?

Only if there is a specific tax reason to include them on a return and they are not eligible for an SSN. Many nonresident students file only Form 8843 for dependents, which does not itself require an ITIN. Check whether an ITIN is actually needed before applying; verify on irs.gov.

Official sources

This guide explains the process and is for guidance only. Eligibility, dates, fees and rules change every year — always confirm the current details on the official site before you act.

Verified against: IRS — Individual Taxpayer Identification Number (ITIN); IRS — How to apply for an ITIN; IRS — About Form W-7; IRS — Instructions for Form W-7.

Last verified: 7 July 2026.