University of Delaware
Search University of Delaware

Individual Tax Identification Number (ITIN)

If you are ineligible for a Social Security Number, but are receiving payment, a scholarship, a fellowship, or other taxable income, you must apply for an ITIN.

Who can apply for an ITIN?

In the US, any person who receives taxable income must file taxes. Any foreign national who has federal tax reporting requirements and is not able to obtain an SSN must apply. Remember, you must attempt to obtain a SSN before applying for the ITIN. The Social Security Letter should give you a letter of ineligibility, stating that you are not eligible to receive an SSN.

 

What is an ITIN used for?

ITINs are for federal tax reporting only, and are not intended to serve any other purpose. IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers (SSNs). 

An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.

 

How do I apply for an ITIN?

To apply for an ITIN, you must complete the form W-7 (available by clicking here) along with supplemental documents to prove your identity and foreign status. Attach a valid federal income tax return, unless you qualify for an exception, and include your original proof of identity or copies certified by issuing agency and foreign status documents (this means original passports, visas and other identification documents).

Because you are filing your tax return as an attachment to your ITIN application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form W-7 and proof of identity and foreign status documents to:

     Internal Revenue Service
     Austin Service Center
     ITIN Operation
     P.O. Box 149342
     Austin, TX 78714-9342

You may also apply using the services of an IRS-authorized Acceptance Agent or visit some key IRS Taxpayer Assistance Center in lieu of mailing your information to the IRS in Austin.

Taxpayer Assistance Centers (TACs) in the United States provide in-person help with ITIN applications on a walk-in or appointment basis. Applicants outside the United States should contact U.S. Tax Attachés in Beijing, Frankfurt, London, or Paris. The IRS's ITIN Unit in Austin issues all numbers through the mail. Information about Taxpayer Assistance Centers in Delaware is below.

If you are receiving a fellowship from the University of Delaware

You will need to complete the following:

  1. Complete the form W-7
  2. Attach a valid tax return for which the ITIN is needed
  3. Request a letter from OISS for ITIN certification. This letter will certify your identity, your non-immigrant status, and your relation to the University.
  4. Take your completed application, Tax return, letter from OISS and your original immigration documents (Passort, Visa, I-94 printout) to the Taxpayer Assistance Center Dover or Wilmington (starting 03/31/2014) to have your documents reviewed in-person
Wilmington  844 King St.
Wilmington, DE 19801 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(302) 573-6343  

 

Dover  611 S. Dupont Hwy. 
Dover, DE 19901 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(302) 678-2784

 

 

How long will it take to get my ITIN?

If you qualify for an ITIN and your application is complete, you will receive a letter from the IRS assigning your tax identification number usually within six weeks. If you have not received your ITIN or other correspondence six weeks after applying, call the IRS toll-free number at 1-800-829-1040  to request the status of your application if you are in the United States. If you are outside the United States, call 267-941-1000 (not a toll-free number).

 

Where can I go for more information?

For more information and to find forms, visit the IRS website at:

http://www.irs.gov/Individuals/General-ITIN-Information

For face-to-face tax help, or to have your application reviewed, visit:

http://www.irs.gov/uac/Contact-My-Local-Office-in-Delaware

 

OISS staff are here to help guide and refer you, but we are not Tax experts. Please direct questions to a certified tax expert, like the Tax Assistance Center, or your HR department.