Applying for an ITIN
An ITIN is a 9-digit number issued by the Internal Revenue Service (IRS) to individuals who have an income tax filing requirement but who are not eligible to receive a Social Security Number (SSN). It is applied for on an IRS Form W-7, Application for IRS Individual Taxpayer Identification Number.
The IRS and University of Northern Iowa (UNI) have entered into an agreement allowing UNI to perform the function of a Certifying Acceptance Agent (CAA). This agreement authorizes UNI to provide assistance with the completion of the IRS Form W-7, and to submit the appropriate documentation to the IRS ITIN office for review. A representative of the Office of Business Operations (OBO) at UNI, Linda Gruetzmacher, is authorized to provide this service and can attest to the accuracy and authentication of documents for an applicant. Linda is also allowed to work directly with the IRS to resolve any issues related to the ITIN application. The IRS ITIN office timeline for issuing an ITIN is approximately 8 weeks. This process is not a guarantee of the issuance of an ITIN as it is not unusual for there to be delays or rejections of applications.
Assistance will be available for eligible individuals in applying for an ITIN under the following situations:
- The person is temporarily in the U.S. for the primary purpose of studying, teaching, or performing research for which the person is receiving a taxable scholarship or grant, and the person will not be receiving any type of compensation for services during their stay in the U.S.
- The person is temporarily in the U.S. and will receive an honoraria payment, or other compensation for service for which the person is claiming the benefits of a tax treaty between their tax resident country and the U.S. and the individual is not eligible for a SSN
If the individual is a student on an F-1 or J-1 visa and believe they are eligible for an ITIN under the first situation receiving a taxable scholarship but not having employment from UNI, they should contact UNI’s Responsible Officer (RO) Ross Schupbach, International Student and Scholars Services, at firstname.lastname@example.org . If appropriate, Ross will issue the individual a letter stating they will not be securing employment in the U.S and a letter stating they are receiving non-compensatory income from a scholarship or grant that is subject to IRS reporting. These letters will be needed in the meeting with Linda Gruetzmacher to apply for the ITIN.
For assistance from UNI in completing the IRS Form W-7 Application for an ITIN contact Linda.Gruetzmacher@uni.edu for document requirements and an appointment.
An individual eligible for an ITIN but not under the situations above may still apply for an ITIN on their own by following the instructions for the IRS Form W-7 available on the IRS website, http://www.irs.gov/Forms-&-Pubs