What is the difference between an SSN and ITIN for students?

An SSN is issued by the Social Security Administration to students with US work authorization through on-campus employment, CPT, or OPT. An ITIN is issued by the IRS to students with tax obligations but no work authorization. SSNs prove employment eligibility; ITINs serve federal tax reporting only. You cannot hold both simultaneously.

Do F-1 students need to file US taxes?

Yes. All F-1 students present in the US must file Form 8843 (Statement for Exempt Individuals) annually, even with zero income. If you earned income from employment, taxable scholarships, or fellowships, you must also file Form 1040-NR. You need either an SSN or ITIN to complete the 1040-NR.

Are scholarships taxable for international students?

Scholarships covering tuition and required fees are tax-free under IRC 117. Amounts used for room, board, books, and living expenses are taxable income. Fellowship and grant payments for research or teaching are fully taxable as compensation for services. Report taxable portions on Form 1040-NR using your SSN or ITIN.

Can J-1 visa holders get an ITIN?

Yes. J-1 exchange visitors with tax obligations but no SSN eligibility can apply for an ITIN. This commonly applies to J-1 research scholars, professors, and short-term scholars receiving stipends or fellowship payments. J-1 participants with work authorization should apply for an SSN first.

What tax treaty benefits do international students get?

The US has student-specific treaty provisions with many countries. Chinese students exclude up to $5,000 in wages under Article 20 of the US-China treaty. Indian students exempt scholarship income under Article 21. South Korean students exempt study and research payments. Claim benefits on Form 1040-NR with Form 8833.

Updated June 25, 2026

ITIN for International Students: Complete 2026 Guide

Q: How do international students apply for an ITIN?

Complete Form W-7 and attach Form 1040-NR. You need a valid passport and a letter from your Designated School Official (DSO) for F-1 or Responsible Officer (RO) for J-1 confirming your student status. Submit by mail, at an IRS office, or through a Certifying Acceptance Agent.

Q: Are F-1 students exempt from FICA taxes?

Yes, for the first 5 calendar years in the US. F-1 students classified as non-resident aliens under IRC 3121(b)(19) are exempt from Social Security tax (6.2%) and Medicare tax (1.45%). If your employer withholds FICA in error, file Form 843 and Form 8316 to request a refund from the IRS.

When Do International Students Need an ITIN vs SSN?

The deciding factor is work authorization. Students with employment authorization (on-campus, CPT, OPT) qualify for an SSN and must apply for one first. The IRS rejects ITIN applications from SSN-eligible individuals. You need an ITIN if:

You receive taxable scholarship or fellowship income beyond tuition and required fees but have no work authorization
You need to file Form 1040-NR to claim a tax treaty exemption on scholarship or fellowship income
Your spouse or dependent needs a US tax ID for inclusion on your return
You earn investment income, prizes, or awards requiring US tax reporting but have no work authorization

SSN vs ITIN Comparison for Students

Feature	SSN	ITIN
Eligibility	Work-authorized students (campus, CPT, OPT)	Students with tax obligations, no work authorization
Issued by	Social Security Administration	Internal Revenue Service (Form W-7)
Used for	Employment, taxes, benefits	Federal tax reporting only
Processing time	2-6 weeks	7-11 weeks

For F-1 specific guidance, see ITIN for F-1 visa holders.

How Is Scholarship and Fellowship Income Taxed for International Students?

IRC 117 defines the tax treatment. 2 categories:

Tax-Free (IRC 117(a)): Tuition + Required Fees

Scholarship amounts used for tuition, mandatory university fees, and required course materials listed on the syllabus are not taxable. These amounts do not appear on Form 1040-NR.

Taxable (IRC 117(c)): Room, Board, Living Expenses

Amounts covering room, board, travel, optional equipment, or living expenses are taxable income. Teaching and research assistantship stipends are fully taxable.

Withholding on Taxable Scholarships

Universities withhold 14% of taxable scholarship amounts for students without an SSN under IRC 1441(c)(7). An ITIN allows you to file Form 1040-NR, report income correctly, and claim a refund if too much was withheld.

Which Tax Treaty Benefits Apply to International Students?

The US has income tax treaties with 67+ countries, and many include student-specific provisions. Claim benefits on Form 1040-NR with Form 8833 (Treaty-Based Return Position Disclosure).

Country	Treaty Article	Benefit
China	Article 20	$5,000 annual wage exemption
India	Article 21	Scholarship and fellowship exemption
South Korea	Article 21	Study and research payment exemption
Germany	Article 20	Student maintenance payments exemption
Japan	Article 20	Education and training exemption

Are International Students Exempt from FICA Taxes?

Yes, for the first 5 calendar years. F-1 and J-1 students classified as non-resident aliens are exempt from Social Security tax (6.2%) and Medicare tax (1.45%) under IRC 3121(b)(19). This applies to on-campus employment, CPT, and OPT positions.

Employer Withheld FICA in Error

If your employer incorrectly withheld FICA taxes, first request a refund from your employer. If the employer refuses, file Form 843 (Claim for Refund) and Form 8316 with the IRS to recover the overpayment.

What Happens to Your ITIN When You Get OPT?

OPT (Optional Practical Training) provides 12 months of work authorization (24 months for STEM fields). OPT qualifies you for an SSN. Apply at the Social Security Administration with your I-20, EAD card, and passport.

Once you receive your SSN, contact the IRS to consolidate your ITIN and SSN records. Do not use both numbers simultaneously. Learn more about F-1 visa holder tax obligations.

How Do International Students Apply for an ITIN?

5 steps. Confirm with your international student office that you do not qualify for an SSN before applying.

Get a letter from your school. Ask your DSO (F-1) or RO (J-1) for a letter confirming enrollment status.
Complete Form W-7. Enter your legal name, foreign address, visa information. Check Box A or Box H.
Prepare identity documents. Your passport satisfies both identity and foreign status per IRS Publication 1915.
Attach Form 1040-NR. Include Form 8843, any treaty benefit forms (Form 8833), and income documentation.
Submit through a CAA. A Certifying Acceptance Agent verifies your documents so you keep your passport. IRS processing: 7-11 weeks.

Frequently Asked Questions About ITIN for International Students

Students with authorized employment (on-campus, CPT, OPT) qualify for an SSN and do not need an ITIN. You need an ITIN if you receive taxable scholarship or fellowship income but lack work authorization, need to file Form 1040-NR to claim treaty benefits, or are claimed as a dependent. The IRS rejects ITIN applications from SSN-eligible individuals.

Ready to apply? Get your ITIN with a Certifying Acceptance Agent — $297 flat, ready in 7 days.