Individual Tax Payer Identification Number (ITIN)
An Individual Tax Payer Identification Number (ITIN) is required for international students who do not have a Social Security Number (SSN) but are receiving grants, fellowships and scholarships from Harvard. Please note: You do not need an ITIN if the amount of your fellowship and grant income is less than the cost of tuition as listed on your I-20 form. An ITIN is used by Harvard to report the amount of a student's funding to the U.S. Internal Revenue Service (IRS). Harvard also uses the ITIN for the annual statement issued to you that reflects the funding information reported to the IRS.
At this time, students in need of an ITIN should file the request together with their tax return documents. You may use Sprintax to help prepare your tax return documents. When Sprintax asks you “Do you have a US tax identification number (ITIN/SSN)?” you should indicate NO if you do not have an SSN or ITIN. You should also answer no to the subsequent question, “Do you want Sprintax to prepare an ITIN application for you for $15.95?”. You do not need to pay Sprintax for this service. Instead, you can use the HIO’s instructions (linked below) to compile the required documents for the ITIN application. Instead of sending the ITIN application separately to the IRS, you should include the ITIN application materials in the same envelope with the tax return documents prepared by Sprintax and send them together to the address that Sprintax indicates.
ITIN Application Instructions
F-1 Students receiving grants, fellowships, or scholarships from Harvard that exceeds the total tuition cost listed on the I-20 may find ITIN application instructions and guidance to complete the required IRS form below.
- Compile each of the documents listed in the ITIN Application Checklist, including a completed Form W-7. Please use the HIO Instructions to complete your Form W-7.
- Upload your completed materials electronically to the HIO using the ITIN Document Upload function. You must upload each of the documents from the ITIN Application Checklist , including your completed W-7.
- As these are secure documents, you must use the secure ITIN document upload function.
- The HIO will review your application for completeness and will reply to your email with an HIO ITIN authorization letter. You must wait to receive this letter before sending your application to the IRS.
- Once you have the ITIN letter from the HIO, you must print all documents, sign the W-7, and mail the application to:
Internal Revenue Service
P.O. Box 149342
Austin, TX 78714-9342
- Review our ITIN Next Steps for mailing instructions, and instructions on completing Glacier once you obtain the ITIN.
Please note, current ITIN processing times with the IRS are 9 to 11 weeks.
Possible Identification Issues
ITIN applications normally require submission of the original passport. An exemption to this requirement allows those with a SEVIS record to submit a letter from the HIO certifying the applicant’s identity. Unfortunately, some of the ITIN Operations Center adjudicators do not apply this exemption. The only solution for this is to reapply with the same materials and the HIO letter. Please follow the instructions linked above to compile your application before coming to the HIO for the certification letter.
What To Do Upon Receipt of the ITIN
- Notify the Office of Student Accounts
- Login to your Harvard Glacier account
- Input the ITIN
- Print the new Glacier Summary sheet, if your determination changes
- Upload the Glacier Summary sheet, Glacier materials, and ITIN notice to the Harvard Office of the Controller
ITINs for Non-Students and Dependents
Individuals sometimes want to obtain ITINs for family members. The ITIN might be helpful in claiming state tax benefits and credits. Please review the IRS's ITIN application instructions to determine if, or how, your dependents might qualify for an ITIN.
Social Security Numbers (SSN) and ITINs
At some point, ITIN holders may obtain an SSN for employment in the U.S. Once you receive your SSN, you must then link the two numbers. Please find the below information directly from the IRS:
What do I do when I am assigned a social security number (SSN)?
Once you receive a SSN, you must use that number for tax purposes and discontinue using your ITIN. It is improper to use both the ITIN and the SSN assigned to the same person to file tax returns. It is your responsibility to notify the IRS so we can combine all of your tax records under one identification number. If you do not notify the IRS when you are assigned a SSN, you may not receive credit for all wages paid and taxes withheld which could reduce the amount of any refund due. You can visit a local IRS office or write a letter explaining that you have now been assigned a SSN and want your tax records combined. Include your complete name, mailing address, and ITIN along with a copy of your social security card and a copy of the CP 565, Notice of ITIN Assignment, if available. The IRS will void the ITIN and associate all prior tax information filed under the ITIN with the SSN. Send your letter to:
Internal Revenue Service
Austin, TX 73301-0057