ITIN for F-1 Students

Individual Taxpayer Identification Number

If you are ineligible for a social security number (SSN) because you are an F-1 visa holder and not planning to work on campus, you might need to apply for an ITIN instead. There are three possible scenarios:

Scenario 1:

You must apply for an ITIN in order to take advantage of a tax treaty between the U.S. and your country if

• You are an F-1 visa holder, and
• Not working on campus, and
• Receiving a Harvard stipend, and
• From one of these countries (the number is the article number of the relevant treaty)

Scenario 2:

You should apply for an ITIN so that your stipend income can be properly reported to the U.S. Government for tax purposes. You must report your ITIN to the University Financial Services Group once you receive it. You will also use the ITIN to prepare your U.S. tax return in the spring if

• You are an F-1 visa holder, and
• Not working on campus, and
• Receiving a Harvard stipend, and
• Not from one of the countries listed above (so there is no tax treaty).

Scenario 3:

You can wait and apply for an ITIN when you complete your tax return in the spring if

• You are an F-1 visa holder, and
• Not working on campus, and
• Not receiving any U.S.-source income.

If you need to apply for an ITIN, please see below for the application instructions. If at any time you accept paid employment in the U.S., you will be eligible to apply for a social security number.

Scenario 1: Please follow these instructions if you are receiving a stipend from Harvard, are from a treaty country and wish to apply for the benefits of a tax treaty and are not eligible for a social security number because you are not employed in the United States:

• Complete the most current version of the IRS Form W-7. The latest version of IRS Form W-7 can be downloaded from the IRS web site at www.irs.gov Boxes F and H should be checked. Box H should include Exception 2(b); Scholarship/ Fellowship income-tax treaty benefits, the name of your country and the treaty article number which is listed on the cover sheet of this handout. You must complete the rest of the form as well. (Note: See example of exception 2(b) on page 29 of IRS Publication 1915 "Understanding Your IRS ITIN." This publication is available on the IRS web site listed above.)
• A letter or official notification, from the Harvard department awarding the scholarship/ fellowship or grant.
• A copy of a contract with Harvard (if applicable).
• A letter from the HIO stating that you are currently receiving only non-compensatory income from scholarships, fellowships, or grants that is subject to IRS information reporting information reporting and/or tax withholding requirements.
• Have a copy of the biographical page of your passport and your visa stamp notarized at the HIO.
• Since you are applying for an ITIN to receive the benefits of a tax treaty exemption you must provide a completed copy of the treaty benefit application form with your ITIN application. This is IRS Form W-8BEN which you can obtain from the University Financial Services Group located at 1033 Massachusetts Ave., 2nd floor. Take a copy of the completed W-7 Form with you so that office can determine your eligibility for the tax treaty exemption.
• Mail the completed W-7 Form, the funding letter, the HIO letter, a copy of the W8-BEN and the notarized copies of your visa and the passport ID page to the IRS, ITIN Operations, P.O. Box 149342, Austin, TX 78714-9342.

Scenario 2: Please follow these instructions if you are receiving a stipend from Harvard but are not from a treaty country and are not eligible for a social security number because you are not employed in the United States.:

• Complete the most current version of the IRS Form W-7. The latest version of IRS Form W-7 can be downloaded from the IRS web site at www.irs.gov. Boxes F and H should be checked; Box H should include Exception 2(C): Scholarship/Fellowship income. You must complete the rest of the form as well. (Note: See example of exception 2(c) on page 28 of IRS Publication 1915 "Understanding Your IRS ITIN." This publication is available on the IRS web site listed above.)
• A letter from the HIO stating that you are currently receiving only non-compensatory income from scholarships, fellowships, or grants that is subject to IRS information reporting information reporting and/or tax withholding requirements.
• Have a copy of the biographical page of your passport and your visa stamp notarized at the HIO.
• A letter or official notification from the Harvard department or school awarding the scholarship/ fellowship or grant.
• Mail the completed W-7 Form, the HIO letter, the funding letter, and the notarized copies of your visa stamp and the passport ID page to the IRS, ITIN Operations, P.O. Box 149342, Austin, TX 78714-9342.

Once you receive your ITIN please provide it to the University Financial Services Group, 1033 Massachusetts Ave - 2nd floor (617-495-8500).

Additional information: Please refer to IRS Publication 1915, page 17for additional information. For questions related to the status of your W-7 application please call the IRS at 1-800-829-1040. It is not a requirement that one obtain an ITIN in order to receive scholarship or fellowship (stipend) payments from the University. However, any Nonresident alien for U.S. tax purposes who receives U.S. source income is required to file a U.S. income tax return where an ITIN is required. You can either apply for an ITIN prior to year-end or you can submit your W-7 Form and required documents along with your U.S. income tax return.

If you receive a tax reporting document from Harvard at year-end and there is a number appearing where an ITIN or an SSN should be, but you haven't yet applied for a number, do not use this number to file your income tax return. You must apply for an actual SSN or ITIN. The number appearing on your reporting document is a placeholder number for use at Harvard.