ITIN for International Students (F-1, J-1): When You Need It

Short answer

Most F-1 and J-1 students don’t need an ITIN. If you have authorized US work, such as an on-campus job, CPT or OPT, you apply for a Social Security number instead. You need an ITIN only if you can’t get an SSN and have a tax reason for a number: usually a taxable US scholarship or fellowship, a treaty claim or a tax return to file. With no US income at all, you file Form 8843, which doesn’t need a number.

SSN or ITIN: which F-1 and J-1 students need which

If you’re allowed to work in the US and you do, you get a Social Security number. The IRS says most students in F-1, J-1, M-1 and Q-1 status are eligible to be employed, and so are eligible to apply for an SSN if they’re actually employed. The Department of Homeland Security puts it more directly: every F or M student granted employment authorization needs an SSN.

An ITIN is for students who aren’t eligible for an SSN but have a federal tax reason for a number. The Form W-7 instructions are firm on this: don’t apply for an ITIN if you have an SSN or are eligible for one, and you can’t hold both. See ITIN vs SSN for how the two numbers differ.

Your situation	Number you need
On-campus job, CPT, or OPT (including STEM OPT)	SSN
Taxable US scholarship or fellowship, no US job	ITIN
Treaty exemption on a scholarship, no US job	ITIN, or a foreign tax ID on Form W-8BEN if your school accepts it
No US income	Neither. File Form 8843
F-2 or J-2 spouse or child with no US income	Neither

No US income: Form 8843, no ITIN

Every F, J, M or Q student who excludes days of presence from the substantial presence test has to file Form 8843. That includes students with no income at all. You attach it to Form 1040-NR if you file one. If you don’t have to file a return, you mail it on its own to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the 1040-NR due date.

The form asks for your US taxpayer identification number “if any”. You don’t need an ITIN to file it, and the IRS won’t issue one just so you can.

Form 8843 matters because it’s how you show you’re an exempt individual. As a student you generally don’t count your days in the US toward residency for up to five calendar years, which is why most students are taxed as nonresident aliens during that time.

Student tax basics

Exempt years for F, J, M, Q students: Up to 5 calendar years; J and Q teachers and trainees: generally 2 of the last 6 years
Form every student files: Form 8843; Even with no income
Return for taxable income: Form 1040-NR
ITIN reason box: Box f; Nonresident alien student, professor or researcher

Scholarships, fellowships and other non-wage income

Whether a scholarship is taxable depends on where it comes from and what it pays for.

From outside the US. A grant that isn’t from US sources isn’t subject to US tax for a nonresident alien.
From a US source, used for tuition and required costs. If you’re a degree candidate, the part used for tuition, required fees, and books, supplies and equipment required for your courses is excludable.
From a US source, used for anything else. Room and board, travel and research costs are taxable.

For F, J, M and Q students, the payer usually withholds 14% of the taxable part (or a lower treaty rate), and reports it to you on Form 1042-S. If you’re not a degree candidate, the rate can be 30%. Any part of a scholarship that pays you for services, such as a teaching or research assistantship, is treated as wages, and a student with authorized employment gets an SSN for that.

The IRS treats F, J, M and Q students as engaged in a US trade or business, and says you must file Form 1040-NR if you have income that is subject to tax, “such as wages, tips, scholarship and fellowship grants, dividends, etc.” So a taxable scholarship usually means a return, and a return needs a taxpayer ID. Interest on an ordinary US bank account, by contrast, isn’t taxable for a nonresident and doesn’t create that need.

Applying with a school letter

You don’t need a Social Security Administration denial letter if you’re on an F-1, J-1 or M-1 visa and won’t be working. Instead, you attach a letter from your Designated School Official (DSO) or Responsible Officer (RO) stating that you won’t be employed in the US and that you’re there only to study.

There are two ways to apply, depending on whether you have a return to file yet.

Route	When it fits	What you send with Form W-7
With a tax return (box f)	You have taxable income for a past year and are filing Form 1040-NR	Your return, passport with a valid US visa, and the DSO or RO letter
Exception 2(c), no return	Your scholarship is subject to withholding or reporting this year and you’re not claiming a treaty benefit	The award letter, passport with visa, a DSO or RO letter confirming the scholarship income, and the letter saying you won’t be employed
Exception 2(b), no return	You’re claiming a treaty exemption on the scholarship	The award letter, passport with visa, the treaty country and article on the W-7, a copy of the Form W-8BEN you gave the school, and the letter saying you won’t be employed

With box f you also complete lines 6a, 6c, 6d and 6g of the W-7: your citizenship, your US visa, your identity document and date of entry, and your school and length of stay.

Treaty benefits for students

Many US tax treaties have an article for students and trainees. The benefits vary a lot by country, so check Publication 901 for yours rather than relying on a general figure. Two examples from it:

China. A student who was a resident of China on arrival is exempt on payments from abroad for study, on grants from certain organizations, and on up to $5,000 a year of income for personal services performed in the US.
India. Payments from abroad for maintenance, study or training are exempt. Eligible Indian students can also claim the standard deduction, which nonresidents generally can’t.

How you claim depends on the income, and each form needs a taxpayer ID:

Wages from an on-campus job or practical training: Form 8233 to your employer. Its instructions say you must give a US taxpayer ID, normally your SSN.
A scholarship that pays you for services, such as an assistantship: also Form 8233.
A scholarship that doesn’t pay for services: Form W-8BEN to the school. The W-8BEN instructions accept either a US taxpayer ID or a tax ID from your home country for many treaty claims, so check what your school’s tax office asks for.

Our US tax treaty guide explains how treaty claims work in general.

Timeline and documents

If you have a return to file, the W-7 goes with it. For a calendar year, Form 1040-NR is due April 15 if you had wages with US tax withheld, and June 15 if you didn’t. File Form 8843 with the return. If you apply under Exception 2 instead, the withholding or reporting on your scholarship has to take place in the current tax year, so apply in the year you’re paid.

The IRS says to allow 7 weeks for an ITIN, or 9 to 11 weeks if you apply from outside the US or between January 15 and April 30.

Passport with a valid US visa (original, or a copy certified by the issuing agency)
Form I-20 or DS-2019
Letter from your DSO or RO saying you won’t be employed in the US
Scholarship award letter, and Form 1042-S if you’re filing a return
Form 1040-NR and Form 8843, if you’re applying with a return

The document checklist explains originals and certified copies, and how to apply for an ITIN covers the mailing and in-person options. Many universities run tax workshops for international students, so ask your international office first. If you’d rather hand off the W-7, TheITINapp prepares and submits it; we don’t prepare the 1040-NR itself.

What an ITIN won’t do for a student

An ITIN is only a tax processing number. It doesn’t authorize you to work, doesn’t affect your visa status or OPT, and isn’t identification outside the tax system. If you later get work authorization and an SSN, use the SSN from then on and let the IRS know so it can combine your records.

Common questions

Do F-1 students need an ITIN?

Only if they can’t get a Social Security number and have a US tax reason for a number. F-1 students with authorized employment, including on-campus jobs, CPT and OPT, get an SSN. The usual ITIN case is a student with a taxable US scholarship or fellowship and no job.

Can I get an ITIN with no income?

No. The IRS issues ITINs only for a federal tax purpose. If you have no US income, your only form is usually Form 8843, and it asks for a US taxpayer ID only “if any”, so you file it without one.

What documents do students need for an ITIN?

Your passport with a valid US visa, plus a letter from your Designated School Official or Responsible Officer. Without a tax return, you also need the scholarship award letter and the other documents listed under Exception 2. See the document checklist for what the IRS accepts.

Can students claim tax treaty benefits?

Yes, if your country’s treaty with the US has a student article. Some exempt scholarships or a limited amount of earnings each year. You claim them on Form W-8BEN for a non-work scholarship or on Form 8233 for wages, and each form needs a taxpayer ID.

I’m waiting for my SSN. Should I apply for an ITIN in the meantime?

No. The IRS says it generally won’t issue an ITIN to someone who is authorized to work and is only waiting on the Social Security Administration. Your employer can pay you while the SSN is pending.

Does my F-2 or J-2 spouse need an ITIN?

Usually not. Since 2018, spouses and dependents can get an ITIN only if they file their own US return or are claimed for an allowable tax benefit. A spouse with no US income typically just files Form 8843.

Sources

Checked against these sources on September 16, 2026.

ITIN for international students