[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-306104-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-306104-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","guidelines-to-acquiring-an-itin","GUIDELINES TO ACQUIRING AN ITIN","","Guidelines explain how F-1 students can obtain an ITIN (Individual Taxpayer Identification Number) when Social Security Numbers are not available or not eligible. The text summarizes IRS rules in a Q&A format, covering eligibility for Form W-7, whether to apply when an SSN exists or is pending, substantial presence requirements for tax residency, and steps for documentation and supplemental filings like Form 8843. It also provides contact and where to find forms and additional information.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/guidelines-to-acquiring-an-itin/306104/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/guidelines-to-acquiring-an-itin/306104.png","ImageObject",442,249,{"name":42,"@type":43},"Gelato","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",5,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is an ITIN, and who is it issued for?","Question",{"text":63,"@type":64},"An ITIN is a nine-digit number issued by the IRS for federal tax purposes. It is issued exclusively to nonresidents and resident aliens, and their spouses and dependents who are unqualified to get a Social Security Number (SSN).","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Which form is used to apply for an ITIN?",{"text":68,"@type":64},"Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN.",{"name":70,"@type":61,"acceptedAnswer":71},"Should F-1 students complete Form W-7 if they already have a Social Security Number (SSN)?",{"text":72,"@type":64},"If you have an SSN or are eligible to get an SSN (see your DSO), you should not complete Form W-7. If your SSN application is pending and later denied by SSA, you may complete the W-7 form and attach the SSA denial letter.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},306104,1790183909,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,114,118,122],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},17,"Forms",40,"forms",{"id":115,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":116,"slug":117},18,30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":55,"slug":121},21,"Paper Templates","papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":82,"data":127},{"doc_id":79,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":115,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":55,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":26},19241457091524,"https://us-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","GUIDELINES TO ACQUIRING AN ITIN  \nF-1 students having a Social Security Number should provide the Registrar’s Office and the Business Office with the data.  \nThe information below regarding ITIN was extracted from the IRS’s website  \n([https://www.irs.gov/individuals/individual-taxpayer-identification-number](https://www.irs.gov/individuals/individual-taxpayer-identification-number)) and arranged into a Q&A format for ease of understanding. Students should feel free to  \nread the entire information on IRS’s website.  \n1. What is an ITIN?  \nAn ITIN, or Individual Taxpayer Identification Number, is a n ine-digit number issued by the IRS (Internal Revenue Service) for federal tax purposes exclusively to nonresidents and resident aliens, their spouses and dependents unqualified to get a social security number (SSN) .  \n2. What is the name of the form used when applying?  \nThe Form W-7 (Application for IRS Individual Taxpayer Identification Number) should be used to apply for an ITIN.  \n3. Should you complete form W-7 if you have a Social Security Number (SSN) ?  \nIf you have a SSN or are eligible to get an SSN (see your DSO), you should not complete the Form W-7 .  \n4. If you have a Social Security application pending, should you apply for an ITIN?  \nIf your application for an SSN is pending, you may not apply for an ITIN. If the Social Security Administration (SSA) denies your SSN application, then you may complete the W-7 form . You will get a letter of denial from SSA, which you will attach to your Form W-7 . This applies where you are attaching Form W-7 to your U.S. federal tax return or not.  \n5. Who is eligible to apply for an ITIN?  \na. Any individual ineligible to get an SSN but who need a taxpayer identification number for  \n[U.S. tax](U.S. tax) or filing a federal return purposes must apply for an ITIN using Form W-7. This includes:  \ni. A nonresident alien ineligible for an SSN but is required to file a U.S federal tax return or filing the federal tax return only to claim a refund.  \nii. A nonresident alien ineligible for an SSN but chooses to file a joint U.S. federal tax return with a spouse who is a U.S. citizen or resident alien .  \niii. A U.S. resident alien (based on the number of days present in the U.S., known asthe “substantial presence” test) who files a U.S. federal tax return but is ineligible for an SSN.  \niv . A nonresident alien student, professor, researcher who is required to file a U.S. federal tax return but who isn’t eligible for an SSN, or who is claiming an exception to the tax return filing requirement.  \nb. Individuals who need to renew their ITIN to file a U.S. federal tax return . See below for more details.  \nRegarding the substantial presence test:  \nYou will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the U.S. on at least:  \n● 31 days during the current year, and  \n● 183 days during a 3-year period (counting all the days you were present in the current year, 1/3 of the days you were present in the previous year and 1/6 of the days you were present in two years before the current year)  \nDo not count the following as days of presence in the U.S:  \n● Days you are in the U.S. for less than 24 hours, when you are in transit between two places outside of the United States.  \n● Days that you are unable to leave the U.S. because of a medical condition that develops while you are in the U.S.  \n● Days for which you are an exempt individual, that is, you, as a student, holds a“F”,“J”,“M”, or “Q” visa ( not that you have been exempted from filing a tax return) .  \nIf you exclude days of presence because you were an exempt individual or were unable to leave the U.S. due to a medical condition, include the Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition . If you do not have to file an income tax, send Form 8843 to the address indicated on the form b","cbCaislvmCYkUJRh","https://ap.wps.com/l/cbCaislvmCYkUJRh","pdf",176306,"English","# What is an ITIN?\n# How to apply using Form W-7\n# When you should not apply with an SSN\n# SSN applications pending\n# Eligibility and substantial presence test\n# Where to find more information\n# Where to download forms\n# How to get assistance and supporting documents","[{\"question\":\"What is an ITIN, and who is it issued for?\",\"answer\":\"An ITIN is a nine-digit number issued by the IRS for federal tax purposes. It is issued exclusively to nonresidents and resident aliens, and their spouses and dependents who are unqualified to get a Social Security Number (SSN).\"},{\"question\":\"Which form is used to apply for an ITIN?\",\"answer\":\"Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN.\"},{\"question\":\"Should F-1 students complete Form W-7 if they already have a Social Security Number (SSN)?\",\"answer\":\"If you have an SSN or are eligible to get an SSN (see your DSO), you should not complete Form W-7. If your SSN application is pending and later denied by SSA, you may complete the W-7 form and attach the SSA denial letter.\"}]","GUIDELINES TO ACQUIRING AN ITIN | PDF",1789832915]