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Getting an Individual Taxpayer Identification Number (ITIN)

Overview

Some international students, scholars, faculty, or staff may need an Individual Taxpayer Identification Number (ITIN) for themselves or for their spouses and children. This section provides information about who may need to apply for an ITIN number.

If you use GLACIER Tax Prep to prepare your U.S. federal tax return and need an ITIN, GLACIER Tax Prep will fill out and print Form W-7 (the ITIN application) for you when it prints your tax forms. If you are a resident alien for tax purposes and ineligible for a social security number, you will need to print the W-7 form along with the W-7 instructions and complete the form. You can then attend a group application session to have your W-7 form checked and your document copies notarized.

You do not need an ITIN if:

  • You have a Social Security Number (SSN) or
  • You are only required to file IRS Form 8843

You need an ITIN if:

  • You had U.S. source income in 2010 but are not eligible for a social security number

Your spouse and/or dependents may need ITIN(s) if:

  • You had U.S. source income in 2010 and your country has a tax treaty that allows you to include your spouse and/or dependents on your tax form.

Other circumstances in which an ITIN may be needed:

  • You are a nonresident alien and will file a joint return with your spouse who is either a US Citizen or a resident alien for tax purposes
  • You are claimed as a dependent on a tax return by a resident alien for tax purposes
  • You are a spouse claimed by a resident alien for tax purposes as an exemption

U.S. Source Income but Not Eligible for a Social Security Number

If you have U.S. source income, but are not eligible for a social security number, you will need to have an ITIN in order to fill out Internal Revenue Service (IRS) Form 1040NR or 1040NR-EZ. The most common example is a student who receives a fellowship that includes money for living expenses. (Fellowship means that no work is required.)

In order to apply for an ITIN, you must first provide evidence that the Social Security Administration has refused to issue you a Social Security Number. Go to the Ann Arbor Social Security Administration office and explain that you need a rejection letter in order to apply for an ITIN. The Social Security Administration office is located at 3971 Research Park Drive, Ann Arbor, MI 48108. If you are using GLACIER Tax Prep to fill out your tax form, please also read http://internationalcenter.umich.edu/intlstudents/faq.html#q27.

Note: If you know that you will receive this kind of fellowship in the future, you should fill out the appropriate U-M Payroll Forms, including an ITIN application, at the U-M Payroll Office, so that the correct amount will be “withheld” (deducted) from your fellowship. You may make an appointment by contacting the Payroll Tax Section. Since the ITIN number itself is not issued by the U-M Payroll Office, but by the United States government, you will not receive the number immediately. You may have to wait weeks or even months to receive the number.

Including Your Spouse and/or Dependents on Your Tax Form

You may need an ITIN if you have U.S. source income and your home country has a tax treaty that allows you to include your spouse and/or dependents on your tax form. If you are a non-resident for tax purposes, have U.S. source income, are from Canada, Mexico, Korea or India, and have a spouse and/or children living with you in the United States, you may need ITIN numbers for your spouse and children in order to fill out your U.S. income tax form.

If you use GLACIER Tax Prep, it is not necessary to worry about how to include your family members in your tax form, because GLACIER Tax Prep will prepare the form for you. GLACIER Tax Prep will also print the ITIN application form(s) for your dependent(s) if ITINs are needed. The following information will help you understand more about ITINs for spouses and children.

Residents of CANADA and MEXICO

  • Can claim a personal exemption for a spouse if the spouse had no income for U.S. tax purposes and was not a dependent on another U.S. return.
  • May be able to claim exemptions for dependents if they meet the five general tests for dependency listed in IRS Publication 17, Your Federal Income Tax Guide.
  • If your spouse and/or dependents fit these guidelines and are not eligible for social security numbers, you should apply for ITINs for them.

Residents of SOUTH KOREA

  • May be able to claim a personal exemption for a spouse. The spouse must live with the taxpayer.
  • May be able to claim exemptions for dependents if they live with you in the U.S. at least part of the year.
  • If your spouse and/or dependents fit these guidelines and are not eligible for social security numbers, you should apply for ITINs for them.

Residents of INDIA

  • If you are from India and are a non-resident for tax purposes, you may be eligible to claim a personal exemption for a spouse.
  • You may be able to claim exemptions for dependents if they were not admitted to the U.S. on an F-2, J-2, or M-2 visa. They must also meet the five tests for dependency listed in IRS Publication 17, Your Federal Income Tax Guide
  • If your spouse and/or dependents fit these guidelines and are not eligible for social security numbers, you should apply for ITINs for them.

Resources

Last reviewed: 02/12


The information contained in this web site is not a substitute for advice obtained from the Internal Revenue Service or a qualified tax professional.