Students with a University Scholarship or Fellowship
Students with a fellowship or scholarship and not otherwise employed are no longer eligible for an SSN. However, for the University to meet Internal Revenue Service (IRS) reporting requirements, these students will need to apply for an Individual Tax Identification Number (ITIN) and provide this number to the University Tax Office in Bloomington.
The ITIN application process requires the following:
- Completed Form W-7
- Passport, I-94 and I-20 or DS-2019
- Departmental letter describing the fellowship/scholarship (format not strictly dictated)
- OIA letter to IRS verifying the fellowship/scholarship
- OIA letter to SSA requesting issuance of a letter confirming ineligibility for an SSN
- Social Security Administration letter confirming that student is not eligible for SSN
The Social Security Administration (SSA) and the IRS are located in the same federal office building downtown. The student first needs to visit the SSA, located on the 6th Floor, to request the SSN-ineligible letter — using the letter provided by OIA. This letter is issued immediately. With this letter and all other documents listed above, the student can then proceed to the IRS, located on the 1st Floor.
The letter from the SSA stating that the student is ineligible for the SSN is an essential part of the ITIN application process.
Downtown Federal Office Building (walking distance from IUPUI):575 N. Pennsylvania Street, Room 617 (Federal Office Building, corner of Michigan and Pennsylvania Streets)
Social Security Office, Room 617
Internal Revenue Service, Room 100
Office hours: 9:00 a.m. to 4:00 p.m., Monday - Friday
Call 1-800-772-1213 for general information
The ITIN will take 2-3 months to obtain. If during this time the student obtains on-campus employment, he/she should apply for the SSN and withdraw the ITIN application.
Students ineligible for the SSN who have not received a University scholarship or fellowship will not be able to obtain an ITIN unless they can be claimed as dependents on the basis of a tax treaty on the federal tax return. ITIN applications for the purpose of tax filing are submitted at the time of filing the tax return. OIA will provide information on this process prior to the April 15 filing deadline.