Any one that is in one of the following categories and does not have, never has had or is ineligible for a U.S. Social Security Number:

• A Nonresident alien required to obtain an ITIN to claim a tax treaty benefit
• A Nonresident alien filing a U.S. tax return and not eligible for an SSN
• A Nonresident alien filing a U.S. tax return only to claim a refund
• A U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN.
• Nonresident alien student, professor, or researcher filing a U.S. tax return

Note: UW students who are employed while studying must apply for a Social Security Number. A form from the Social Security Administration showing denial of a Social Security Number is required before attempting to obtain an ITIN.

Alternatively, UW students on a F-1, J-1, or M-1 visa who will not be working while studying in the U.S. will not have to apply for an SSN. Those students will need a letter from the International Students Office stating that they will not be securing employment while in the U.S. and will not be receiving any income for personal services.

No! It is only used by an individual for identity purposes with the IRS.

• It cannot be used for employment purposes
• It cannot be obtained for the sole purpose of opening a bank account
• It cannot be obtained for the sole purpose of rental agreements (credit search)

Yes, but with difficulty. The process is described in IRS Publication 1915.

IRS offices outside the United States that can assist in the process are located in Bonn, Germany; London, England; Mexico City, Mexico; Paris, France; Rome, Italy; Singapore and Tokyo, Japan.

By mail to Austin, TX with original documents or documents certified by the issuing agency of the foreign country, or documents certified by a notary at a US Consulate or Embassy. There are normally monetary charges for the agency certifying the documents. If original documents are submitted, they are out of the possession of the individual for six to nine weeks or more. There is also the possibility of loss of the documents.
ITIN's can also be applied by visiting one of the IRS's delegated offices listed on the website www.irs.gov/localcontacts/article/0,,id=98343,00.html.
 

The UW is a Certified Acceptance Agent with a contract with the IRS. Authority is delegated to persons assigned as responsible parties. These individuals can be reached by e-mail to itin@uw..edu.

• Review and certify the W-7 application form
• Review and copy supporting documents
• Prepare ITIN Certification Statement
• Inform applicant of purpose and use of an ITIN
• Submit application and Certification Statement to IRS
• Receive the ITIN authorization letter from IRS, copy, record and send the it to the applicant
• Keep permanent records in case of audit by IRS

• Individuals with direct affiliation with the University of Washington
  • Independent Contractors receiving an honorarium payment from the University. (Must be from a country with an available tax treaty)
  • UW students or fellows on scholarship who have received referral from the International Students & Scholars Office.

During Tax Season:  Students / Fellows who need an ITIN to file their U.S. tax return wil need to complete Application Form W-7 and submit it directly to the IRS with their completed tax return.  The UW as an Acceptance Agent cannot process applications for that purpose.  Please consult a tax accountant for any questions regarding filing your tax return.

1. Make an appointment by e-mail to itin@uw.edu requesting a time and date for an appointment with UW's responsible party. Include your name, what you are receiving payment for, the type of visa that you are on and the country you are from.

   Appointments to process W-7s are required. It is preferable that you schedule one at least 48 hours in advance, by sending an e-mail requesting a date and time to itin@uw.edu.  In your email, please include a few dates and times that you are available. This will help assure that one of the responsible parties are available at the time you need an appointment. You will receive a reply to your email letting you know whether the time is available, where the applicant will need to go and what documentation they will need to bring.

   If you have a large group arriving at the same time, it may be possible for one or more of the responsible parties to come to a location outside of their office. The only requirement is pre-arrangement and a readily available copy machine.
    

2. Provide IRS Form W-7 or instruct individual on how to download the form.
    
3. Have the individual complete as much of the paperwork as possible before arriving to the appointment to help speed up the application process.

1. Keep the appointment set up for them.
2. Bring the original W-7 to the appointment.  Please complete as much as possible prior to the appointment.
3. Bring passport to the appointment. For Canadians without a passport, please have the individual bring government issued picture ID (such as a Provincial Driver's license) plus one other government issued document.
4. Read and sign an informational document which lists the information that the UW, as an Acceptance Agent, must provide to the individual.

Service is free to the department and applicant. At this time we are only processing individuals who have a direct connection with the UW (students or employee dependents, NRA lecturers, consultants, etc)

The actual meeting with the applicant takes ten to fifteen minutes, due to making copies of all documents. Having the application paperwork completed as much as possible before the appointment will help speed up the appointment.

The application must be submitted to the IRS within five days. The responsible party will normally mail the application to the IRS either the same day as the meeting, or the next business day to the IRS.

Please allow six to nine weeks for the IRS to process the application. If after nine weeks an individual has not received their letter or if any information on it is incorrect, the applicant needs to contact itin@uw.edu for assistance.