ITIN for International Students on F-1 & J-1 Visas (2025–2026 Guide)

The first question international students ask is usually: "Do I need an ITIN or an SSN?"

The honest answer: it depends on whether you're working, what your funding source is, and whether you're trying to claim treaty benefits. Most students on campus jobs have or can get an SSN, which is almost always the better option. But students receiving taxable stipends without work authorization — and students who've graduated and returned home but need to file — frequently need an ITIN.

Here's how to tell which situation you're in.

SSN First: When Students Can Get One

An SSN is more broadly useful than an ITIN — it can be used for employment, banking, and non-tax purposes. Apply for an SSN first if you qualify.

You can get an SSN if:

• You have on-campus employment (a common qualifying situation for F-1 students)
• You have authorized employment through CPT (Curricular Practical Training) or OPT (Optional Practical Training)
• You have an offer letter from a qualifying employer

If you have campus employment, go to your school's international student office (ISSO/DSO) and start the SSN process. You'll need a letter from your employer and potentially from the international student office confirming your status.

If you qualify for an SSN, don't apply for an ITIN instead. They serve different purposes, and substituting one for the other creates confusion in IRS records.

When Students Need an ITIN

You need an ITIN — not an SSN — if:

• You receive a taxable scholarship or fellowship stipend and you are not eligible for an SSN (no qualifying employment)
• You want to claim a tax treaty exemption on scholarship income but your university needs a TIN for Form W-8BEN
• You're filing Form 1040-NR and have no SSN
• You're an F-2 or J-2 dependent (spouse or child of a visa holder) without work authorization

The most common situation: an F-1 student with a stipend component in their funding. The tuition portion is usually exempt from tax. The living allowance, research stipend, or room-and-board component often is not.

Scholarship Withholding: The 14% Rate

The IRS requires 14% federal income tax withholding on non-qualified scholarship payments to nonresident alien students.

Non-qualified means taxable:

• Stipends and living allowances
• Room and board payments
• Travel reimbursements beyond tuition and required fees
• Research stipends (if no work authorization)
• Teaching assistant compensation (if no SSN or work authorization)

Qualified means tax-free:

• Tuition payments
• Required course fees
• Books and supplies required for enrollment

If your award only covers tuition and required fees, it's fully qualified — no withholding, no ITIN needed for that purpose. If it includes any stipend or allowance, that portion is subject to 14% withholding.

Tax Treaties: Reducing or Eliminating the 14%

If your country has a U.S. tax treaty that covers scholarships and fellowships, the withholding rate may be reduced or eliminated. Many treaty countries provide full exemption for students receiving scholarships for a specified period (commonly 2–5 years).

To claim the treaty exemption through your university:

1. You must submit Form W-8BEN to your university's payroll or international office
2. W-8BEN asks for your U.S. TIN — which requires an ITIN if you don't have an SSN

Some universities can process the treaty exemption without an ITIN if you provide a foreign TIN from your home country instead. This is increasingly uncommon — most university systems are designed for U.S. TINs. Check with your ISSO what your specific institution accepts.

Form 1042-S: What It Is and What to Do With It

If your university withholds taxes on your scholarship, you receive Form 1042-S by March 15 of the following year. The form shows:

• The gross scholarship amount
• The withholding rate (14% or your treaty rate)
• The total amount withheld

If you overpaid — 14% was withheld but your treaty rate is lower or 0% — you can file Form 1040-NR to claim a refund. This requires an ITIN.

If the correct treaty rate was applied, no further action may be required for the scholarship income itself.

Do You Need to File Form 1040-NR?

Most F-1 and J-1 students should also file Form 8843 (Statement for Exempt Individuals), which documents their visa status and excludes days in the U.S. from the Substantial Presence Test. Form 8843 doesn't require an ITIN.

Form 1040-NR is required if:

• You had U.S.-source income subject to withholding (stipends, wages with SSN, etc.)
• You're claiming treaty benefits and want formal IRS recognition
• You want to claim a refund of over-withheld taxes

If you're filing 1040-NR, you need an ITIN (unless you have an SSN).

The Right Reason Code for Student ITIN Applications

On Form W-7:

• Reason f: Nonresident alien student, professor, or researcher filing a U.S. federal tax return — most common for students filing 1040-NR
• Reason a: Nonresident alien claiming a tax treaty benefit — if claiming exemption without a full return
• Reason e or g: For spouses or dependents of visa holders

Exception 2(b): If you receive a taxable scholarship and want to claim a treaty benefit but aren't required to file a full tax return, you can apply under Exception 2(b) without attaching a 1040-NR. Supporting documentation is a letter from your university confirming the scholarship amount and that it's subject to withholding.

Exception 2(c): Same situation but without a treaty — scholarship income subject to withholding, no filing requirement.

Common Scenarios at a Glance

Getting Your ITIN Through Your University vs. a CAA

Through your university: Many institutions have on-campus Taxpayer Assistance Centers or CAAs that offer ITIN clinics during tax season (usually February–April). These are often free for enrolled students. Check with your ISSO.

Through an independent CAA: Available year-round, including outside tax season. Useful if you've graduated, returned home, or your university doesn't offer ITIN services. The process is fully remote — you verify your passport by video call, we handle Form W-7 preparation and submission.

Frequently Asked Questions

My university says I don't need an ITIN. Who's right?

It depends on your specific funding. If your scholarship is entirely qualified (tuition and required fees only), you likely don't need an ITIN for that funding. If you receive a taxable stipend or want to claim a treaty benefit, you do. Ask your ISSO specifically about your funding components, not just your visa status.

Can I apply for an ITIN before arriving for my studies?

Only if you already have a specific current tax need — for example, if your university disbursed a pre-arrival stipend that's subject to withholding. Without a current tax purpose, the IRS generally won't process the application.

I graduated and returned home. Can I still apply for an ITIN?

Yes. The ITIN application has no residency requirement. You can apply from anywhere through a CAA using remote passport verification.

I filed Form 8843 but didn't file 1040-NR. Do I have an ITIN?

Not from Form 8843 — that form doesn't generate an ITIN. If you haven't separately applied for an ITIN or filed 1040-NR, you don't have one.

My stipend is from a country without a U.S. treaty. Am I just paying 14%?

The 14% rate reflects the statutory liability for non-treaty income. You can still file 1040-NR to formally report the income. An ITIN is required to do so, and the 14% withheld may accurately reflect your actual tax, meaning a refund may not be available — but filing properly protects you from any future IRS questions.

ITINSERVICES handles ITIN applications for international students and scholars around the world — including those who have returned home after graduation. Our process is fully remote.

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