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ITIN for International Students: F-1, J-1, and M-1 Visa Guide

When Does an F-1, J-1, or M-1 Student Need an ITIN?

  • Scholarship or fellowship income. Taxable portions of scholarships require an ITIN if no SSN is held.
  • Tax treaty benefits. Students from treaty countries (China, India, Korea, Germany, and others) need an ITIN to claim reduced withholding on US-source income.
  • Filing Form 1040-NR. The non-resident return requires a TIN; without SSN eligibility the ITIN is required.
  • Receiving 1042-S forms. US payers issuing 1042-S forms require a TIN before paying scholarship or treaty-reduced income.
  • Dependent claims.A spouse or dependent of an F-1, J-1, or M-1 holder may need an ITIN on the primary taxpayer's return.

For the full visa-cluster guide, see the ITIN for international students page.

ITIN vs SSN: Which Should an International Student Apply For?

Apply for an SSN if employment is authorized (on-campus, CPT, OPT, J-1 employer authorization). Apply for an ITIN only after the Social Security Administration denies SSN eligibility or if the only US-source income is scholarship, fellowship, or treaty-based. The IRS does not issue an ITIN to anyone who is SSN-eligible.

How Are F-1, J-1, and M-1 Visas Different for Tax Purposes?

VisaPurposeTypical Tax Status
F-1Academic studies (degree-seeking)Non-resident for first 5 calendar years
J-1Exchange visitor (students, scholars, interns)Non-resident for first 2-5 years (varies by category)
M-1Vocational or non-academic studiesNon-resident for first 5 calendar years

During the non-resident period, students file Form 1040-NR and use either an SSN (if employment-eligible) or an ITIN (if not).

What Documents Does an International Student Need for an ITIN?

  • Form W-7 with the correct reason code (commonly b, c, or f).
  • Valid passport or issuer-certified copy.
  • Form I-20 (F-1, M-1) or DS-2019 (J-1) as proof of student status.
  • Federal tax return (Form 1040-NR) for the applicable year.
  • SSN denial letter if scholarship-based ITIN application requires it (some campuses request this).
  • 1042-S form from the university or payer if available.

How Do Tax Treaties Help F-1, J-1, and M-1 Students?

The US has tax treaties with over 60 countries. Treaties commonly exempt or reduce tax on:

  • Scholarships used for tuition, books, and fees.
  • Wages from on-campus or post-completion training (up to a cap).
  • Stipends or fellowships from non-US sources.

Claiming treaty benefits requires filing Form 8233 (for service income) or Form W-8BEN (for passive income) with the payer, and both forms require an ITIN if no SSN is held.

What Is the Step-by-Step ITIN Application Process for Students?

  1. Confirm SSN ineligibility. If employment-based income, apply for SSN first.
  2. Complete Form W-7 using the current IRS revision.
  3. Prepare Form 1040-NR (or other applicable return).
  4. Gather supporting documents (passport, I-20 or DS-2019, 1042-S if available).
  5. Choose submission method: CAA-assisted, IRS-mail, or TAC walk-in.
  6. Submit and wait 7 to 11 weeks for CP565 approval.

Frequently Asked Questions About Student ITINs

F-1 students need an ITIN only if they have US-source income and are not eligible for a Social Security Number (SSN). Students authorized to work on-campus or under Curricular Practical Training (CPT) or Optional Practical Training (OPT) should apply for an SSN instead. Students who receive only scholarships, fellowships, or passive income use an ITIN.

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