International Students
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Getting Help with Taxes

Below you will find information regarding questions about filing tax forms. Tax forms are available at the Office of International Student Services, located in the Siek Campus Center, or online as listed below.

Applying for an Individual Taxpayer Identification Number (ITIN)

Federal Tax Information
(Dealing with the following: Forms 1040 NR-EZ/040 NR/8843 and Publications: 519, 520, 901)

  • Internal Revenue Service (IRS) advice by telephone:
    1-800-829-1040 (24 hrs/day, 7 days/week)

  • International Customer Service: 202-874-1460

  • Local IRS Taxpayers Assistance:
    Albany IRS Office
    Leo O'Brien Federal Building, Basement Level
    Clinton Avenue and North Pearl Street (across from the Palace Theater)
    Albany, NY 12207

  • IRS Web site

  • Treaty Web site

  • Guide for Nonresident Aliens Preparing Federal Income Tax Returns
    (This Web site is recommended by the Internal Revenue Service.)

New York State Tax Information
(Dealing with Form IT-203)

  • Information by Telephone: 1-800-225-5829 or 518-485-6800
    (8:30 a.m. – 4:25 p.m., Monday – Friday)

  • Write to:
    NYS Tax Department
    Taxpayer Assistance Bureau
    WA Harriman Campus
    Albany, NY 12227

  • NYS Tax Web site

Tax Forms From Other States


Applying for an Individual Taxpayer Identification Number (ITIN)

What is an Individual Taxpayer Identification Number (ITIN) and what is it used for?
An ITIN is a number used for tax processing, available for certain nonresident and resident aliens, their spouse, and dependents. An ITIN is only used for federal income tax purposes. This is an important point, because:

  • The issuance of an ITIN does not entitle the recipient to Social Security benefits or the Earned Income Tax Credit (EITC);
  • The issuance of an ITIN does not infer or suggest anything regarding the individual's immigration status;
  • The issuance of an ITIN does not authorize the individual to work in the U.S.
  • When completing the federal income tax return (1040, 1040A, 1040EZ, 1040NR, 1040NR EZ), the individual will enter their ITIN in the space for the SSN

Who is eligible for an Individual Taxpayer Identification Number (ITIN)?
Only individuals who cannot obtain a Social Security Number are eligible for an ITIN. The ITIN is a 9-digit number, beginning with the number "9", and is formatted like a Social Security Number (###-##- ###). Any temporary IRS Number that was previously assigned is no longer valid.

How do I know if I need an Individual Taxpayer Identification Number (ITIN)?
If you must file a U.S. tax return or you are listed on a tax return as a spouse or a dependent and you do not have, and cannot obtain a valid Social Security Number, you must apply for an ITIN.

  • The IRS no longer accepts "SSA205c", "applied for", "NRA", blanks, or previously issued IRS temporary numbers.
  • Include your ITIN on the tax return to ensure prompt processing and receipt of any refund.
  • New Internal Revenue Regulations require including a valid Tax Identification Number (TIN) on all U.S. federal income tax returns.
  • Each person listed on the federal income tax return must have a valid TIN (either an SSN or an ITIN).
  • If a federal income tax return requesting a refund is filed without a Social Security Number or ITIN for the primary filer and spouse, the refund will be delayed until they obtain the Identification number.
  • If a dependent SSN/ITIN is missing, the exemptions will be denied and refunds will be adjusted accordingly.
  • If you were previously issued a temporary IRS Number, you must now apply for an ITIN.

How do I apply for an Individual Taxpayer Identification Number (ITIN)?
To obtain an ITIN, you must complete an IRS Form W-7, Application for IRS Individual Taxpayer Identification Number

  • You may complete and sign an IRS Form W-7 for a minor dependent. However, other dependents and spouses must complete and sign their own Forms W-7.
  • The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.
  • If you, your spouse and/or dependents need an ITIN, you may submit a separate IRS Form W-7 for each person and documentation at the same time.
  • You may either mail the documentation, along with the IRS Form W-7, to the Philadelphia Service Center , present it at IRS walk-in offices, or process your application through Acceptance Agent authorized by the IRS.

Is an Individual Taxpayer Identification Number (ITIN) valid for work purposes?
No. An ITIN is not valid for work purposes. An ITIN is only used for federal income tax purposes. Alien individuals who are legally admitted to the U.S. as permanent residents, or in another immigrations status for which employment authorization can be granted, are eligible for Social Security Numbers. Individuals who are eligible for a Social Security Number are not eligible for an ITIN.

For additional information on Individual Taxpayer Identification Numbers, please refer to IRS Publication 1915: Understanding Your IRS Individual Taxpayer Identification Number

Adapted from information provided by the Legal Aide Society and Community Legal Services of Orange County, California