Individual Tax Identification Number (ITIN)
The IRS issues Individual Tax Identification Numbers (or ITINs) to foreign nationals that have a tax reporting requirement but are not eligible for a SSN number. ITINs are intended for tax purposes only. The ITIN is required for F-1 students receiving grants, fellowships, or scholarships from Notre Dame who do not have any other earned income.
More information about ITINs can be found here.
If you will utilize Sprintax for filing your taxes, their online tax preparation software will help you complete the ITIN process.
ISSA can provide a copy of the ITIN Certification Letter for F-1 and J-1 students; students should request the ITIN Certification letter through ISSAlink.
- Tax regulations no longer allow ISSA to issue an ITIN certification letter for dependents unless the primary visa holder is filing as a Resident for Tax Purposes.
| Filing for an ITIN BEFORE the filing the tax return or receiving tax documents (recommended) | Filing for an ITIN WITH tax returns or AFTER receiving tax documents |
|---|---|
| The individual can apply for an ITIN in early fall of their first semester receiving the scholarship or fellowship. | The individual chooses to file during tax season with their tax documents. |
| Only need a certification letter from a DSO in ISSA. Request in ISSAlink. | Student will need a certification letter from ISSA AND will need to make an appointment with the IRS Taxpayer Assistance office in South Bend (100 E Wayne St, South Bend, IN 46601) to take originals of all documents to be certified at least one month prior to the tax filing due date. |
| File W-7 plus ISSA letter and documents listed above | File W-7 plus ISSA letter, IRS certification letter, and documents listed above along with original signed federal tax return & supporting documents (Form W-2, Form 1042-S, etc). |
Once the ITIN has been received, enter the ITIN on the "W-9S" task on InsideND, so it is included in future year-end tax documents issued by the University.
To apply for an ITIN Certification Letter as an F-1 student, the student will need to gather the following documents:
- A completed W-7 form.
-
If an F-1 student visa holder is not working on campus and is receiving a Notre Dame grant, fellowship, or scholarship:
- Boxes F and H should be checked
- Box H should include: Exception 2(C): Scholarship/fellowship income (including non-tuition scholarships)
- Ensure that all sections are completed, including all of Section 6
- A photocopy of student’s Notre Dame admission letter
- A letter from the Notre Dame department which awarded the scholarship, fellowship, or grant, if that award is not listed on student’s admission letter
- A photocopy of student’s passport biographical page
- A photocopy of student’s F-1 visa (except for citizens of Canada)
- A photocopy of student’s Form I-20
- A photocopy of student’s I-94 record
In some situations, individuals may contact the ND Tax office for assistance in obtaining an ITIN support letter, but only if the IRS office is not an option. Email them at fntax@nd.edu for further instructions on eligibility for getting that support letter.