Individual Tax Payer ID Numbers (ITIN) Questions

What is an ITIN? Who needs one?

  • An ITIN (Individual Taxpayer Identification Number) is a tax identification number that is only available to individuals who are not eligible for a Social Security Number (SSN), such as non-resident aliens who do not have employment (e.g. receiving scholarships only), or a Short Term International Visitor who is not employed by USC or anyone else in the US.
  • University Payroll Services will assist an employee, stipend or fellowship recipient, or short term visitor (honoraria, consultant, etc) in this process.

Who must apply for an ITIN?

  • A non-resident alien who is receiving an honoraria or payment for professional services and who does not already have a SSN or ITIN and wishes to take advantage of a tax treaty. (An individual receiving an honoraria who cannot or does not wish to take advantage of a tax treaty can only apply for an ITIN from the IRS directly upon filing a US Tax Return (Form 1040NR).
  • A non-resident alien who is receiving payment from USC in the form of a scholarship, award or fellowship and who is not employed at USC, and who does not already have a SSN or ITIN, regardless of whether or not there is a tax treaty covering scholarships between the US and the non-resident alien’s country of residence.

NOTE: If a non-resident alien already has a SSN or ITIN number, there is NO need to apply for a new ITIN. Departments: be sure to ask a Short Term International Visitor or scholarship, award, or fellowship recipient if they have a United States issued Social Security Number or ITIN number before making an ITIN appointment with University Payroll Services. (Canadian “Social Insurance Numbers” are similar to a US Social Security Number, but are not acceptable.)

A taxpayer ID number must be present, or have been applied for, in the following situations:

  • A Short Term International Visitor receiving an honoraria, who is eligible to claim a treaty. NOTE: The treaty can only be granted if the visitor either has a SSN or ITIN. However, if the visitor does not already have either of those numbers, but applies for an ITIN through USC, the treaty can be granted.
  • Scholarship or Fellowship (non-employee) recipient. NOTE: The treaty can only be granted if the non-resident alien either has a SSN or ITIN. However, if the person does not already have either of those numbers, but applies for an ITIN through USC, the treaty can be granted.
  • Any payments made are taxed where there is no taxpayer ID number, and no application for such a number has been made. University Payroll Services will not issue a refund. The individual must apply for the refund when filling their tax return with the IRS.

A taxpayer ID number is not required for:

  • Short Term International Visitor receiving an honoraria or payments for professional services who is not claiming a treaty, or receiving reimbursement only.

How do I apply for an ITIN?

Remember: An ITIN need only be applied for when:

  • You do not already have an Individual Taxpayer ID Number (“ITIN”) or a Social Security Number (“SSN”);
  • You are not being employed by USC;
  • You are a scholarship recipient (whether or not you are claiming a tax treaty);
  • Or you are a consultant, independent contractor, or honoraria recipient claiming a tax treaty.

DO NOT apply for an ITIN:

  • If you already have an ITIN or SSN;
  • If you are also employed by USC (in which case you must apply for a Social Security Number instead);
  • If you are a consultant, independent contractor, or honoraria recipient who is NOT claiming a tax treaty;
  • Or if you are a consultant, independent contractor, or honoraria recipient who is receiving a reimbursement only.

Step One:   Access Glacier.

To set up your access, provide your department contact with your email address. The department contact will then generate an email to you which will come from support@online-tax.net. This email will contain a user name and password to Glacier. Complete all questions, and print out all forms.Step Two:   Make an ITIN Appointment with University Payroll Services (see below).

USC’s Certified Acceptance Agents are authorized to assist non-resident aliens and accept applications for ITINs.
IMPORTANT: Applications are handled on an appointment basis only.Email appointment requests to payroll@usc.edu*, or call us:
University Park Campus:   213-740-8855
Health Sciences Campus: 323-442-2775

* email is the preferred method to schedule an appointment

Step Three:   Bring the following to the appointment:

  1. Honoraria, Consultants, etc, claiming treaty only
    1. Copy of the compensation offer letter or invitation letter to attend a conference or speak at USC, or other evidence of services provided.
    2. Original Form 8233 or W-9 claiming treaty (form will be generated by Glacier)
    3. Completed Form W-7 generated by Glacier
    4. Passport & visa documentation (e.g. F-1, J-1, etc) or visa stamp in passport
    5. Glacier-generated “Tax Summary Form”
  2. Scholarship/Fellowship, claiming a treaty
    1. Copy of a letter or official notification from USC awarding the scholarship or fellowship
    2. Original W-8BEN (if claiming a treaty only, generated by Glacier)
    3. Signed “Designated School Official Letter” from OIS, addressed to the IRS, attesting that you are receiving a scholarship or fellowship and are not employed, or a Social Security “Denial Letter”
    4. Completed Form W-7 generated by Glacier
    5. Passport &visa documentation (e.g. F-1, J-1, etc)
    6. Glacier Tax Summary Form
  3. Scholarship/Fellowship, no treaty
    1. Copy of a letter or official notification from USC awarding the scholarship or fellowship
    2. Signed “Designated School Official Letter” from OIS, addressed to the IRS, attesting that the you are receiving a scholarship or fellowship and are not employed, or a Social Security “Denial Letter”
    3. Completed Form W-7 generated by Glacier
    4. Passport &visa documentation (e.g. F-1, J-1, etc)
    5. Glacier Tax Summary Form

For more information on ITINs, see IRS Publication 1915 at www.irs.gov under “Forms and Publications”

I’ve applied for my ITIN – what happens now?

  • University Payroll Services mails your ITIN application and supporting documentation to the IRS. The IRS will review the application, and issue the Individual Taxpayer ID Number; this process takes a minimum of 12 weeks. The IRS will send a letter to USC containing your new ITIN, which will be forwarded on to your local address.

What happens if I obtain employment?

  • Upon obtaining employment, you must apply for a Social Security Number and surrender your ITIN back to the IRS at that time. See Publication 1915 at www.irs.gov under “Forms and Publications” for more information.