An ITIN FAQ

Who should obtain an ITIN?

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
• A dependent or spouse of a U.S. citizen or resident alien
• A dependent or spouse of a nonresident alien visa holder (primary visa holder must be a citizen of Canada, Mexico, Japan, or the Republic of Korea)
• Nonresident alien student, professor, or researcher filing a U.S. tax return

Note: As UW students are eligible for a Social Security Number, they must apply for one prior to submitting an application for an ITIN. A form from Social Security showing denial of a Social Security Number is required before attempting to obtain an ITIN.

Can an ITIN be obtained or used for any other purpose?

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)

Can an ITIN be obtained from abroad?

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 Philadelphia, PA 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 eight weeks or more. There is also the possibility of loss of the documents.

How can the UW help an NRA obtain an ITIN?

The UW is a Certified Acceptance Agent with a contract with the IRS. Authority is delegated to persons assigned as responsible parties.

Catherine (Cathy) Sleipnes and Yee Lam are the UW's responsible parties. These individuals can be reached by e-mail to itin@u.washington.edu.

What does the Certified Acceptance Agent do?

• 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 card from IRS, copy, record and send the card to applicant
• Keep permanent records in case of audit by IRS

What does the UW department need to do?

1. Make an appointment by e-mail to itin@u.washington.edu requesting a time and date for an appointment with UW's responsible party.

Appointments to process W-7s are required. It is preferable that you schedule one 24 hours in advance, by sending an e-mail requesting a date and time to itin@u.washington.edu. This will help assure that one of the responsible parties is 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 who will interview the applicant.

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. Obtain a copy of IRS Form W-7 before the appointment so it may be sent with IRS Form 8233 if the individual is obtaining a number to be used to apply for a tax treaty benefit.

What does the individual need to do?

1. Keep the appointment set up for them.
2. Bring the original W-7 to the appointment or complete a W-7 at 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.

What does it cost if processed by the UW?

Service is free to the department.

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

How long does it take to process and obtain an ITIN?

The actual meeting with the applicant takes ten to fifteen minutes, due to making copies of all documents.

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.

A number is usually received within six to nine weeks. If after eight weeks an individual has not received their letter or if any information on it is incorrect, the applicant needs to contact itin@u.washington.edu for assistance.

Internal Revenue Service Information

IRS forms and publications:

• IRS Form W-7
• IRS Publication 1915 - Understanding Your Individual Taxpayer Identification Number

For further information contact

For ITINs processed through the University of Washington, send email to itin@u.washington.edu.

Financial Services
A Department of Financial Management
Modified: July 13, 2007