Individual Tax Identification Numbers - ITIN

To file taxes, individuals need either a U.S. Taxpayer Identification Number (TIN) or an Individual Taxpayer Identification Number (ITIN). Your Social Security number (SSN) works as your TIN. If you cannot get an SSN, you will need to apply for an ITIN.

Learn more about the ITIN and how to get one.

UVA will

  • make certain payments to foreign nationals who have applied for an ITIN while their Form W-7 application is pending (scholarship/fellowship grant payments to students and research fellows, honorarium payments to short-term visitors)
  • not exempt such payments from tax withholding under a U.S. tax treaty unless the recipient has applied for and actually received an ITIN

Information Reporting

  • U.S.-sourced, taxable scholarships and fellowship grants for nonresident aliens may be withheld at either a 14% or 30% rate
  • Recipients of such taxable grants can apply for an ITIN before submitting a tax return
  • You must report withheld income and taxes on Form 1042-S

Income Tax Treaty Claims

  • To claim an exemption from withholding on your U.S. income under an income tax treaty, you must submit a withholding certificate (that includes a TIN) to the payer prior to payment
  • If you are a nonresident alien (F, J, M, or Q status) with tax-exempt income from employment, self-employment, or scholarships and fellowships, you must present a withholding certificate (Form 8233 or Form W-8BEN)
  • You can apply for an ITIN before submitting a federal tax return if you are claiming treaty benefits from taxes on scholarship and fellowship grants and taxes on honorarium payments

To claim a treaty exemption on income from scholarship or fellowship grants

  • Follow this sample when you fill out your form, and submit evidence of treaty exemption, including a
    • copy of Form W-8BEN or Form 8233 submitted to the University Foreign National Tax Consultant
    • official notification from the University awarding the scholarship or fellowship

If you are not claiming a treaty exemption on income from scholarship or fellowship grants

  • Follow this sample when you fill out your form, and submit a
    • letter from the Designated School Official (DSO) or Responsible Officer (RO) (contact International Studies Office) on official letterhead stating that you are receiving income from scholarships or fellowships subject to tax withholding and information reporting requirements
    • letter from the department at UVA awarding the grant

Under Exception #2, grant recipients with F, J, M or Q immigration status who are not employed by UVA are not required to first apply for an SSN. However, they must submit a letter from the University DSO or RO stating that they will not be securing employment in the U.S. or receiving income from personal services.

To claim a treaty exemption on an honorarium payment

  • Follow this sample when you fill out your form, and submit a
    • copy of the completed Form 8233
    • letter referencing the payment from an authorized official of the department making the payment
    • communication from a University department requesting your presence for the speaking engagement

If you are from a non-treaty country and cannot claim an exemption from taxes on an honorarium payment, we will withhold 30% from the gross amount and process the payment. You cannot submit Form W-7 until you file your year-end tax return.


Where to Send Applications

Submit Form W-7 and accompanying documentation to

Internal Revenue Service
ITIN Operation
P.O. Box 149342 Austin, TX 78714-9342

The IRS will notify you in writing of your ITIN. If you do not receive a letter from the IRS within 10 weeks, call 1.800.829.1040 to request an update on your application status.

IRS Acceptance Agents

The W-7 application can be submitted in person at some IRS offices. The closest office to Charlottesville that accepts ITIN applications in person is

400 N. Eighth St.
Richmond, VA 23219
804.916.8700


Resources

HR Foreign National Tax Consultant: 434.924.1377

Contact us for assistance regarding any student or research fellow receiving scholarship/fellowship payments, or any foreign national invited to UVA to engage in academic activities to whom a department wishes to pay an honorarium.