Do international students need an ITIN? SSN vs ITIN explained

Do I need an ITIN to file Form 8843?

No. You can file Form 8843 without an ITIN or an SSN. The 2026 draft Form 8843 asks for "Your U.S. taxpayer identification number (TIN), if any", so leave the box empty if you have neither.

A nonresident student with no income subject to US tax does not file Form 1040-NR at all (2025 Form 1040-NR instructions). Mail Form 8843 alone by Tuesday, June 15, 2027 to: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. Do not apply for an ITIN just for Form 8843.

Our Form 8843 guide explains each line. Family members on F-2 or J-2 with no income file their own Form 8843, also without a number (F-2 and J-2 guide).

When does a student need an ITIN?

A student needs an ITIN when they must file Form 1040-NR and cannot get an SSN. Study in the States says an F or M student "who is ineligible to receive an SSN, but receives non-wage income" must apply for an ITIN (Study in the States).

The most common case is a taxable scholarship or fellowship with no job. Scholarship money a US payer gives you for living costs, such as rent and food, is taxable. Your school usually withholds 14% and reports it on Form 1042-S (IRS). To report that income and get back any extra withholding, you file Form 1040-NR, and the return needs a number.

For a degree candidate, scholarship money spent on tuition and required fees is not income. If that is all you received, you file Form 8843 alone and need no ITIN (scholarship guide).

How do I apply for an ITIN with Form W-7?

You fill in Form W-7 and mail it together with your original Form 1040-NR to the IRS ITIN Operation in Austin (W-7 instructions). The return is still due on its normal date.

1. Download the current Form W-7 and its instructions. The edition in use in October 2026 is dated December 2024, so check for a newer one before you file.
2. Check box f, "Nonresident alien student, professor, or researcher filing a U.S. federal tax return or claiming an exception". With box f you also enter your school's name, its city and state, and how long you will stay.
3. Ask your DSO (on a J-1, your Responsible Officer) for a letter that clearly states you will not be working in the US and are here only to study. The W-7 instructions accept this letter in place of a letter from the Social Security Administration saying you cannot get an SSN. They set no format for it, but we recommend asking for it on school letterhead.
4. Prepare your Form 1040-NR with Form 8843 and your Forms 1042-S, as you would with an SSN (Form 1040-NR guide).
5. Have your passport checked by one of the routes in the next section.
6. Mail Form W-7, the DSO letter, your original return and your documents together to: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.

Private carriers such as FedEx cannot deliver to a P.O. box. For a private carrier, the W-7 instructions give: Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000.

If your only 2026 income was a scholarship and you had no wages, mail everything by Tuesday, June 15, 2027. A return that includes wages subject to US income tax withholding is due Thursday, April 15, 2027 (2027 deadlines).

How do I prove my identity without losing my passport?

Have your passport checked in person at an IRS Taxpayer Assistance Center, a VITA site with ITIN services or a Certifying Acceptance Agent (CAA). Each returns it at the end of the appointment.

If you mail the original instead, the IRS keeps it during its review, for up to 60 days (How to apply for an ITIN). Each document must be an original or a copy certified by the agency that issued it (ITIN documentation FAQs). The same FAQs say notarized copies are not accepted for ITIN applications.

A CAA is a person or organization the IRS has authorized to check documents for ITIN applications. The IRS lists authorized agents on its Acceptance Agent Program page. Your international student office may know of one nearby, so ask.

With box f, the W-7 instructions ask for your passport with a valid US visa. It is also the only document that proves both your identity and your foreign status on its own.

Can I get an ITIN before I file, to claim a tax treaty?

Yes, if your country's tax treaty exempts your scholarship or taxes it at a reduced rate. The W-7 instructions call this Exception 2(b), and it lets you apply without attaching a tax return (W-7 instructions).

You check box f and box h, and write the Exception 2(b) designation next to box h. Instead of a return, you send an original letter or official notice from the school awarding the scholarship, or a copy of your contract with it. You also send your passport, or a copy certified by the agency that issued it, showing a valid US visa.

On Form W-7, also enter the treaty country and the article number. Add a copy of the Form W-8BEN you gave your school, and a letter from the Social Security Administration saying you cannot get an SSN. If you are an F-1, J-1 or M-1 student who will not work, you can send a letter from your DSO or Responsible Officer instead. It must say you will not be securing employment or receiving income from personal services.

To have the treaty applied when you are paid, you give your school Form W-8BEN for a scholarship that is not pay for work (IRS). Only some treaties cover scholarships; check yours in our treaty guide by country. If you work, you claim a treaty on your wages with your SSN instead (how to claim a treaty).

What does an ITIN application look like for a student with only a scholarship?

A student whose only income is a taxable stipend must file Form 1040-NR and is often owed part of the 14% back. Form W-7 goes in the same envelope, as this 2026 example shows.

The tax rates come from the IRS's 2026 figures. The IRS has generally stopped issuing paper refund checks (IRS), so enter US bank details for direct deposit on the return. Our refund guide explains what happens if you do not.

When does my ITIN expire, and how do I renew it?

An ITIN expires if it is not used on a federal tax return for three tax years in a row (Form 1040-C instructions). The IRS says ITINs "not included on at least one tax return filed in the last 3 consecutive tax years (2023, 2024, or 2025) will expire on December 31, 2026".

To renew, you send Form W-7 with the tax return you need the number for (IRS: how to renew an ITIN). If you will not file a return, you do not need to renew.

An ITIN that appears only on an information return, such as a Form 1042-S from your school, does not need renewing until you put it on a return.

I have an ITIN and now I have an SSN. What do I do?

Stop using the ITIN and file under your SSN from then on. The IRS says you should tell it so it can combine your records under one number, and that using both numbers on returns is improper (IRS).

Send the IRS a letter saying you now have an SSN and asking it to combine your records. Include your full name, mailing address and ITIN, and a copy of your Social Security card. Add a copy of your CP565 notice, the letter that assigned your ITIN, if you have it.

Mail the letter to Internal Revenue Service, Austin, TX 73301-0057, or visit a local IRS office instead (IRS: ITIN). If you do not tell the IRS, it says you may not get credit for all your wages and the tax withheld from them, which can reduce your refund.

What to do next

1. Use the chart above to decide which number you need. If you have permission to work, apply for an SSN; you do not need an ITIN.
2. If you file only Form 8843, leave the TIN box empty. Mail the form by Tuesday, June 15, 2027 to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.
3. If you need an ITIN, wait for your Form 1042-S, due to you by Monday, March 15, 2027 (Form 1042-S guide). Then prepare Form 1040-NR and Form W-7 with box f checked, and ask your DSO or Responsible Officer for the letter described above.
4. Choose one of the three routes for having your passport checked.
5. Mail Form W-7 with the DSO letter, the original return and your documents to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. With no wages, the deadline is Tuesday, June 15, 2027. We recommend certified mail, so you have proof of the mailing date.
6. If your ITIN was not used on a return in any of the three tax years 2023 to 2025, renew it with Form W-7 when you file your 2026 return.

F1TaxReturn does not prepare Form W-7 and does not take Form 1042-S, so it cannot prepare a return like Mateo's. It prepares Form 8843 on its own, and Form 1040-NR for W-2, 1099-INT, 1099-DIV and 1099-MISC income, both free. It prepares 2026 returns once the IRS publishes the final 2026 forms (start here).