INDIVIDUAL TAXPAYER IDENTIFICATION NUMBERS (ITIN) QUESTIONS

What is an ITIN? Who needs one?

An ITIN (Individual Taxpayer Identification Number) is a tax identification number that is only available to individuals who are not eligible for a social security number, such as non-resident aliens who do not have employment (e.g. receiving stipends only), or a Short Term International Visitor who is not employed by USC or anyone else in the US.
 

Who needs to apply for an ITIN?

• An individual who is receiving a payment from USC for honoraria or payment for professional services and who does not already have a social security number or ITIN AND who wishes to take advantage of a tax treaty. (An individual receiving an honoraria who cannot or does not wish to take advantage of a tax treaty can only apply for an ITIN from the IRS directly, at the same time as the individual files the year-end Form 1040 tax return.)

• An individual who is receiving a payment from USC in the form of a scholarship or fellowship and who is not employed at USC, AND who does not already have a social security number or ITIN, regardless of whether or not there is a tax treaty covering scholarships between the US and the non-resident alien's country of residence.

See bottom of this FAQ for a list of tax treaties for honoraria and scholarships.

NOTE: If you already have a Social Security Number or ITIN number, you do NOT need to apply for a new ITIN. Departments: be sure to ask your Short Term International Visitor or scholarship recipient if they have a Social Security Number or ITIN number before making an ITIN appointment with University Payroll Services.

A taxpayer ID number must be present, or have been applied for, in the following situations:

• Short Term International Visitor receiving honoraria, who is eligible to claim a treaty.
  NOTE: The treaty cannot be granted if the visitor does not have a taxpayer ID Number. However the visitor must still apply for a number via University Payroll Services if the visitor has not already done so from home.

• Scholarship or Fellowship (non-employee) recipient. NOTE: The treaty will not be granted until the Taxpayer ID number is received. Any payments made in the interim will be taxed, and University Payroll Services cannot issue a refund. The individual must apply for the refund when filling their tax return with the IRS.

A taxpayer ID number is not required for:

• Short Term International Visitor receiving an honoraria or payments for professional services who is not claiming a treaty, or receiving reimbursement only.

  NOTE:

  • In these cases, however, the individual should be asked if he/she already has an ITIN or Social Security Number, and if the person does, please obtain the number and use it on all forms.
  • These individuals may apply for an ITIN from the IRS directly when they file their 1040-NR. There are instructions with the 1040-NR that will advise the non-resident alien how to do this.

 

How do I apply for an ITIN?

USC is authorized to accept applications for ITINs. IMPORTANT: Applications are handled on an appointment basis only. See the bottom of this section for information on other methods for applying for an ITIN.

Make an appointment with University Payroll Services:

by sending the ITIN Appointment Request memo to payroll@usc.edu or by fax:
UPC: 213-740-3051
HSC: 323-442-3549

or by phone:
UPC: 213-740-8855
HSC: 323-442-2775

Bring the following to the appointment:

1. Honoraria, Consultants, etc, claiming treaty only
   1. Copy of a compensation offer letter or invitation to USC to speak, attend a conference etc, or other evidence of services provided
   2. Copy or original Form 8233 claiming treaty
   3. Completed Form W-7; see "Simplified Instructions"
   4. Passport & visa documentation (e.g. F-1, J-1, etc) or visa stamp in passport
2. Scholarship/Fellowship, claiming a treaty
   1. Copy of a letter or official notification from USC awarding the scholarship or fellowship
   2. Original or copy of W-8BEN
   3. Letter from OIS signed by their "Designated School Official" attesting that the individual is receiving a scholarship or fellowship and is not employed, or else a Social Security "Denial Letter"
   4. Completed Form W-7; see "Simplified Instructions"
   5. Passport & visa documentation (e.g. F-1, J-1, etc)
3. Scholarship/Fellowship, no treaty
   1. Copy of a letter or official notification from USC awarding the scholarship or fellowship
   2. Letter from OIS signed by their "Designated School Official" attesting that the individual is receiving a scholarship or fellowship and is not employed, or else a Social Security "Denial Letter"
   3. Completed Form W-7; see "Simplified Instructions"
   4. Passport & visa documentation (e.g. F-1, J-1, etc)

Other options for applying for an ITIN:

An individual may also apply for an ITIN via mail to the IRS directly. Further, in some cases, individual may be able to apply for an ITIN in their home country. For further information, refer to IRS Publication 1915 on the IRS web site at www.irs.gov for information on applying for an ITIN abroad. Also, the individual may apply for an ITIN when filing the 1040NR.

 

I've applied for my ITIN--what happens now?

USC submits your ITIN application (Form W-7 and supporting copies) to the IRS. The actual number is assigned by the IRS. The process for IRS to review and issue the number takes a minimum of 12 weeks. The IRS will send a letter to USC containing your new ITIN, which will be forwarded on to your local address.

Tax treaty: Per IRS regulations, even if there is a treaty between the US and your country of residence, the treaty cannot be granted until you have the actual Individual Taxpayer I.D. Number, and no retro-active refund of those taxes can be given once the number is received.
 

What happens if I obtain employment?

If you have an ITIN and later obtain employment, you must apply for a Social Security Number and stop using your ITIN. You must surrender your ITIN back to the IRS at that time.
 

Where can I find a list of tax treaties and article numbers?

A complete list of all US tax treaties and detailed information on each treaty can be found on-line at the IRS web site at www.irs.gov. Select "Forms and Publications", and then locate Publication 901. You should review the treaty to ensure you are eligible.

For your ease in completing the Form W-7, a list of countries with applicable tax treaties and the article number is listed below:

STIPENDS

Country	Article		Country	Article		Country	Article
Armenia	VI (1)		Indonesia	19 (1)		Portugal	23 (1)
Azerbaijan	VI (1)		Israel	24 (1)		Romania	20 (1)
Bangladesh	21 (2)		Japan *	20 (1)		Russia	18
Belarus	VI (1)		Kazakhstan	19		Slovak Republic	21 (1)
Belgium	21 (1)		Korea, Republic of	21 (1)		Slovenia	20 (1)
China, People's Rep	20 (b)		Kyrgyzstan	VI (1)		Spain	22 (1)
Cyprus	21 (1)		Latvia	20 (1)		Tajikistan	VI (1)
Czech Republic	21 (1)		Lithuania	20 (1)		Thailand	22 (1)
Egypt	23 (1)		Moldova	VI (1)		Trinidad & Tobago	19 (1)
Estonia	20 (1)		Morocco	18		Tunisia	22
France	21 (1)		Netherlands	22 (2)		Turkmenistan	VI (1)
Georgia	VI (1)		Norway	16 (1)		Ukraine	20
Germany	20 (3)		Philippines	22 (1)		Uzbekistan	VI (1)
Iceland	22 (1)		Poland	18 (1)		Venezuela	21 (1)

* Japan — treaty only applies if individual arrived in the US for this visit prior to 3/30/04
 

HONORARIA

Country	Article		Country	Article		Country	Article
Armenia	VI (2)		Indonesia	19 (1)		Poland	15
Australia	14		Ireland	14		Portugal	15
Austria	14		Israel	16		Romania	14
Azerbaijan	VI (2)		Italy	14		Russia	13
Barbados	14		Jamaica	14		Slovak Republic	14
Belarus	VI (2)		Japan	7		Slovenia	14
Belgium	14(2)(ab)		Kazakhstan	14		South Africa	14
Canada	XIV		Korea, Republic of	18		Spain	15
China, People’s Rep	13		Kyrgyzstan	VI (2)		Sweden	14
Cyprus	17		Latvia	14		Switzerland	14
Czech Republic	14		Lithuania	14		Tajikistan	VI (2)
Denmark	14		Luxembourg	15		Thailand	15
Egypt	15		Mexico	14		Trinidad & Tobago	17
Estonia	14		Moldova	VI (2)		Tunisia	14
Finland	14		Morocco	14		Turkey	14
France	14		Netherlands	15		Turkmenistan	VI (2)
Georgia	VI (2)		New Zealand	14		Ukraine	14
Germany	14		Norway	13		United Kingdom	7
Iceland	18		Philippines	15		Uzbekistan	VI (2)
India	15

 

Last Modified: