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Getting an Individual Taxpayer Identification Number (ITIN)

Introduction and Key Points

  • Some international students, scholars, faculty, or staff may need an Individual Taxpayer Identification Number (ITIN) for themselves or for their spouses and children.
  • Some special procedures apply to students who have received “non-service” scholarships or fellowships (no work required) and are not eligible for a Social Security number. Please read this information and apply for your ITIN as soon as possible.
  • F and J students and scholars who are nonresidents for U.S. tax purposes can use GLACIER Tax Prep (GTP), which is web-based tax preparation software. GTP will determine if an ITIN is needed. If an ITIN is required GTP will prepare the ITIN application form. You should then follow the directions in Applying for an ITIN: U.S. Tax Non-Residents
  • You do not need an ITIN if you have a Social Security Number (SSN) or are eligible for an SSN or if you are only required to file IRS Form 8843. For example, J-1 students and scholars are eligible for SSNs. They should apply for an SSN, not an ITIN.
  • The Internal Revenue Service (IRS) will not issue an ITIN unless an ITIN is required for a tax return form.

You may see instructions that say you should send original documents, such as your passport, with your ITIN application. The International Center does not recommend sending original documents to the IRS.

Applying for an ITIN

Students with Scholarships or Fellowships

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) forms and U-M Payroll forms. The most common example is a student who receives a non-service fellowship that includes money for living expenses. ("Non-service fellowship" means that no work is required.)

If you apply for an ITIN now and later become eligible for an SSN, this will not cause any problems. You can apply for and use your SSN at that time.

J-1 students and scholars are eligible for Social Security numbers and should not apply for ITINs.

How To Apply

If you apply for an ITIN during the same year that you received your fellowship income (for example, you received your fellowship in 2025 and you are applying for your ITIN in 2025), you can apply for your ITIN at the Payroll Office.

Please contact the Payroll Tax Section to make an appointment. You will need your passport and visa stamp (in your passport), a copy of your fellowship or scholarship letter, your I-94 printed from the CBP I-94 website, and your I-20 or DS-2019 form.

The deadline to apply for your ITIN is November 30, 2025.

U.S. Tax Non-Residents

If you are a tax nonresident, you should use Glacier Tax Prep to prepare your U.S. federal (national) income tax form. University of Michigan/Ann Arbor international students and scholars can use GLACIER Tax Prep free of charge. If you need an ITIN, GLACIER Tax Prep will print an ITIN application form (Form W-7) for you. If you do not need an ITIN, GLACIER Tax Prep will not print Form W-7. If you are unsure about your tax residency, please review the Determining Tax Residency page.

Application Procedure

If GLACIER Tax Prep prints Form W-7 (the ITIN application), it will also print a “Submitting Form W-7 Instruction Sheet.” You should follow these instructions with these exceptions:

  • You can either email [email protected] to request a “NO EMPLOYMENT LETTER” from the U-M Payroll Office, OR you can request a "Letter of Ineligibility" (Form SSA L-676) from the Ann Arbor Social Security Administration office to use in place of the NO EMPLOYMENT LETTER.
  • If GLACIER Tax Prep printed Form W-7 (the ITIN application) for your dependent, you must also request a "Letter of Ineligibility" for your dependent.
  • If you are unable to obtain a copy of your (or your dependent’s) passport picture page that has been certified by the issuing agency (your embassy or consulate), you can visit a Taxpayer Assistance Center and submit your tax return form, including Form W-7, in person. Make sure that the Taxpayer Assistance Center you visit can review your documents. The Detroit Taxpayer Assistance Center does offer this service.
  • Another option would be to have an “acceptance agent” prepare your ITIN application. Costs vary – ask first! The IRS website has a list of acceptance agents in Michigan. There are several in Ann Arbor. If you prefer not to use an acceptance agent, follow the instructions below.

Visiting the Detroit Taxpayer Assistance Center:

To visit the Taxpayer Assistance Center, you must call 844-545-5640 to make an appointment.

  1. Print the tax return. ITIN application(s), and instruction sheets GLACER Tax Prep prepared for you.
  2. Assemble and sign the ITIN application, following the instructions on the GLACIER Tax Prep “Submitting Form W-7 Instruction Sheet.” Substitute the “social security rejection letter” for the no “employment letter.”
  3. Then follow the instructions on the GLACIER Tax Prep “Submitting Your U.S. Tax Documents” instruction sheet to finish organizing your tax documents for submission. Be sure to sign the form and make a copy of your tax documents after you have signed them.
  4. Take your signed tax return form (including the ITIN application(s) and your original documents to the Detroit Taxpayer Assistance Center, 477 Michigan Avenue, Detroit, Michigan 48226.
    • The Taxpayer Assistance Center will verify your documents, return them to you, and accept your tax return and ITIN application.
    • If Glacier Tax Prep also printed Form W-7 for your dependents, your dependents must also go with you to the Taxpayer Assistance Center with their original documents.
  5. Once the IRS processes your ITIN application, the IRS will send you an ITIN authorization letter and you will receive more information regarding the processing of your tax return. Please note that if you are filing your ITIN application at peak tax processing times (March or April), this process can take months, although usually you will hear from the IRS within 6 weeks.
U.S. Tax Residents

If you are unsure about your tax residency, please review the Determining Tax Residency page. You may need an ITIN if you have U.S. source income, but are not eligible for a social security number. Your F-2 or J-2 dependents may need ITINs if you plan to include them in your federal (national) income tax return.

Application Procedure

You may find it easiest to have an “acceptance agent” prepare your ITIN application. Costs vary – ask first! The IRS website has a list of acceptance agents in Michigan. There are several in Ann Arbor. If you prefer not to use an acceptance agent, follow the instructions below.

If you are a tax resident, read the instructions for Form W-7 and fill out and print Form W-7. Then:

  • Request a "rejection letter" (also called a Letter of Ineligibility) from the Ann Arbor Social Security Administration office.
  • If the ITIN application is for your dependent, the dependent must follow the same procedure to request the “rejection letter.” The rejection letter shows that you (or your dependent) are not eligible for a Social Security Number (SSN).
  • If you are unable to obtain a copy of your (or your dependent’s) passport picture page that has been certified by the issuing agency (your embassy or consulate), you can visit a Taxpayer Assistance Center and submit your tax return form, including Form W-7, in person. Make sure that the Taxpayer Assistance Center you visit can review your documents. The Detroit Taxpayer Assistance Center does offer this service.
Visiting the Detroit Taxpayer Assistance Center

To visit the Taxpayer Assistance Center, you must call 844-545-5640 to make an appointment.

  • Take your printed, signed tax form (including the ITIN application(s) and your original documents to the Taxpayer Assistance Center in Detroit, Michigan. Remember to keep a copy of your signed form for your records.
  • The Taxpayer Assistance Center will verify your documents, return them to you, and accept your tax return and ITIN application.
  • If you are applying for an ITIN for one or more dependents, your dependents must also go with you to the Taxpayer Assistance Center with their original documents.
  • Once the IRS processes your ITIN application, the IRS will send you an ITIN authorization letter and you will receive more information regarding the processing of your tax return. Please note that if you are filing your ITIN application at peak tax processing times (March or April), this process can take months, although usually you will hear from the IRS within 6 weeks.
  • If you are a J-1 student or scholar, do not apply for an ITIN for yourself. You should apply for a Social Security Number.
Not In F Or J Immigration Status

If you need ITINs for dependents who are not eligible for Social Security numbers in order to include them in your U.S. tax return, you will need to submit Form W-7 for your dependents to the IRS.

When you file Form W-7, you must submit your dependents’ original documents (such as a passport), or submit copies of original documents that have been certified by the issuing agency, or visit an IRS Taxpayer Assistance Center to have documents reviewed. The International Center strongly advises you NOT to send original documents to the IRS. If you cannot obtain copies of your dependents’ documents that have been certified by the issuing agency, you and your dependents should plan to visit a Taxpayer Assistance Center that can verify their documents. When you visit the Taxpayer Assistance Center, bring your completed, signed federal tax return and the ITIN applications (Form W-7) for your dependents. Once the Taxpayer Assistance Center has verified your dependents’ documents, you will have to submit your tax return with your dependents’ ITIN application to the Taxpayer Assistance Center. Be sure to make a copy of your signed tax return for your records.

If you pay a tax preparer to prepare your taxes, check with the preparer about options for submitting ITIN applications for your dependents.

Note: The Detroit Taxpayer Assistance Center provides in-person document review.

ITIN Resources

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