ITIN for International Students: F-1 and J-1 Visa Guide
International students on F-1 and J-1 visas may need an ITIN for international students when they have taxable income but are not eligible for a Social Security Number. Common situations include receiving taxable scholarship or fellowship payments, earning income from sources that do not qualify for SSN authorization, or needing to claim tax treaty benefits on a US tax return. This guide explains when students need an ITIN, how it differs from an SSN, and how to apply.
When International Students Need an ITIN
Not every international student needs an ITIN. The key factor is whether you have a tax filing obligation and whether you are eligible for a Social Security Number. You need an ITIN if any of the following apply:
- You receive taxable scholarship or fellowship income (amounts beyond tuition and required fees) and are not authorized to work, so you cannot get an SSN.
- You need to file a US tax return to claim a tax treaty exemption on your scholarship, fellowship, or other income.
- Your spouse or dependent needs a US tax ID for inclusion on your tax return.
- You earn income from investments, prizes, or awards that require US tax reporting, but you have no work authorization for an SSN.
If you are authorized to work (on-campus employment, CPT, or OPT) and have not yet applied for an SSN, apply for the SSN first. The IRS will reject your ITIN application if you are eligible for an SSN.
SSN vs ITIN for International Students
Understanding the difference between an SSN and an ITIN is critical for students. They are not interchangeable.
| Feature | SSN | ITIN |
|---|---|---|
| Eligibility | Students authorized to work in the US | Students with tax obligations but no work authorization |
| Issued by | Social Security Administration | Internal Revenue Service |
| Used for | Employment, taxes, benefits | Federal tax reporting only |
| Work authorization | Yes, proves work eligibility | No, does not authorize employment |
If you later become eligible for an SSN (for example, through OPT authorization), you should apply for the SSN and notify the IRS to consolidate your records. For detailed guidance on F-1 visa situations, see our guide on ITIN for F-1 visa students.
Scholarship and Fellowship Tax for International Students
Scholarships and fellowships have specific tax rules that every international student should understand. The tax treatment depends on what the funds are used for:
Non-Taxable Amounts
Scholarship or fellowship amounts used for tuition and fees required for enrollment are generally tax-free. This includes tuition, mandatory university fees, and required course materials listed on the syllabus.
Taxable Amounts
Amounts used for room, board, travel, optional equipment, or living expenses are taxable. Fellowship and grant payments for research or teaching assistantships are also taxable. These amounts must be reported on Form 1040-NR using your SSN or ITIN.
Many countries have tax treaties with the US that exempt scholarship and fellowship income from US tax. For example, students from China, India, South Korea, and several other countries may claim treaty exemptions. You need an ITIN (or SSN) to claim these benefits on your tax return.
Campus Employment and Tax Reporting
F-1 students are authorized to work on campus up to 20 hours per week during the academic year and full-time during breaks. This on-campus work authorization makes you eligible for an SSN, not an ITIN. Apply for your SSN through the Social Security Administration with your I-20 and a letter from your school.
Your campus employer will issue a W-2 form at year-end showing your wages and any taxes withheld. As a non-resident alien in your first five calendar years in the US, you are exempt from Social Security and Medicare (FICA) taxes on campus employment. If your employer withholds FICA in error, you can file for a refund.
J-1 participants with on-campus or program-sponsored employment follow a similar process. Get your SSN first, then use it for all tax reporting.
OPT and ITIN Considerations
Optional Practical Training (OPT) authorizes F-1 students to work off-campus in a field related to their major. Pre-completion OPT allows part-time work during school, while post-completion OPT provides up to 12 months of full-time work authorization (24 months for STEM fields).
OPT employment authorization qualifies you for an SSN. If you previously had an ITIN because you were not eligible for an SSN, contact the IRS after receiving your SSN to have your tax records consolidated under your new SSN. Do not use both numbers simultaneously.
During OPT, you continue to be exempt from FICA taxes as long as you are in your first five calendar years in the US and maintain non-resident alien status for tax purposes. Your employer should not withhold Social Security or Medicare taxes during this period.
How to Apply for an ITIN as an International Student
If you have confirmed that you need an ITIN (not an SSN), follow these steps:
- Get a letter from your school. Ask your Designated School Official (DSO) for F-1 students or Responsible Officer (RO) for J-1 visitors to provide a letter confirming your enrollment status and explaining why you need an ITIN.
- Complete IRS Form W-7. Fill out the application with your legal name, foreign address, and visa information. Under "Reason you are submitting Form W-7," check the box for filing a federal tax return or the applicable exception.
- Prepare your documents. You need a valid passport and your visa documentation. Your passport alone satisfies both identity and foreign status requirements.
- Attach your tax return. Submit Form 1040-NR with your W-7 application. Report any taxable scholarship, fellowship, or other income and claim applicable treaty benefits.
- Submit your application. Mail everything to the IRS ITIN Operation Center, visit a Taxpayer Assistance Center, or use a Certifying Acceptance Agent (CAA) so you do not have to mail your original passport.
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