Individual Taxpayer Identification Number (ITIN)

An Individual Taxpayer 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.

Please note, The IRS usually issues ITINs within 11 weeks.

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.

  1. 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.
  2.  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.
    1. As these are secure documents, you must use the secure ITIN document upload function.
  3. 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.
  4. 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
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

  1. Review our ITIN Next Steps for mailing instructions, and instructions on completing Sprintax Calculus once you obtain the ITIN.

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

  1. Login to your Harvard Sprintax Calculus account
  2. Input the ITIN
  3. Print the new Sprintax Calculus Summary sheet, if it provides a new determination
  4. Upload your new determination to the Harvard Office of the Controller website
  5. Review additional reporting requirements at “When should I update my Sprintax Calculus record?” on the International Payee Tax Compliance website

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