F-1 or J-1 Student ITIN Applications

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International Student & Scholar Services (ISSS)

In This Presentation

• ITIN Eligibility

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• Application Process

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• Contacts

ITIN Eligibility

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What is an ITIN?

• ITIN = “Individual Taxpayer Identification Number”
• Required if you are obligated to file U.S. income tax returns and are not eligible for an SSN
• Needed to dispense certain student scholarships, fellowships, grants, and/or stipends
• Does not establish identity or serve as work authorization

Do I Need an ITIN?

Are you receiving an award, grant, stipend, or fellowship?

Is it applied directly to your fees, with no excess funds and no stipend?

Do you have an SSN?

You do not need an ITIN. Enter your SSN in GLACIER & submit paperwork to Payroll.

You must apply for an ITIN at this time in order to receive the funds.

Yes

You do not need an ITIN or SSN at this time.

No

Yes

No

No

Have you been offered a campus job (e.g. TA, Reader)?

Yes

You are eligible for an SSN and do not need to apply for an ITIN. Refer to SSN instructions.

Yes

No

Is your job’s start date during this quarter and/or within the next 30 days?

No Yes

Application Process

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Step 1: GLACIER Account

• Request a UC Santa Cruz GLACIER account from your funding source, usually your department.

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• Complete online GLACIER record using information from your immigration documents.

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• In GLACIER, select that you will apply for an ITIN.

Step 2: IRS Forms

• Complete Form W-7. (See following slides.)
• Complete Form W-8BEN if applicable. (See following slides.)
• Bring your original immigration documents to an ISSS Advisor to get an ITIN certification letter. (See following slides.)
• Make copies of your immigration documents.
• Print all forms and documents single-sided!

How to Complete W-7

Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, c, d, e, f, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions).

}

Dependent of U.S. citizen/resident alien Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)

a

1. Nonresident alien required to get ITIN to claim tax treaty benefit
2. Nonresident alien filing a U.S. tax return
3. U.S. resident alien (based on days present in the United States) filing a U.S. tax return

d e f g h

Spouse of U.S. citizen/resident alien Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception

Dependent/spouse of a nonresident alien holding a U.S. visa Other (see instructions) ^a

Additional information for a and f: Enter treaty country ^a and treaty article number ^a

1a First name

Middle name

Last name

Name

(see instructions)

Name at birth if different . .

a

1b First name

Middle name

Last name

Applicant’s mailing address

2 Street address, apartment number, or rural route number. If you have a P.O. box, see separate instructions.

City or town, state or province, and country. Include ZIP code or postal code where appropriate.

3 Street address, apartment number, or rural route number. Do not use a P.O. box number.

City or town, state or province, and country. Include ZIP code or postal code where appropriate.

Foreign (non- U.S.) address (if different from above)

(see instructions)

Birth

information

4 Date of birth (month / day / year)

Country of birth

City and state or province (optional)

5

Male Female

Other information

6a Country(ies) of citizenship

6b Foreign tax I.D. number (if any)

6c Type of U.S. visa (if any), number, and expiration date

6d Identification document(s) submitted (see instructions) Passport USCIS documentation Other

Driver’s license/State I.D.

Date of entry into the United States (MM/DD/YYYY)

^{Issued by: No.: Exp. date:} / / / /

6e Have you previously received a Internal Revenue Service Number (IRSN) or employer identification number (EIN)?

No/Do not know. Skip line 6f.

Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions).

Sign Here

Keep a copy for your records.

Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including accompanying

documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number.

Name of delegate, if applicable (type or print)

Signature of applicant (if delegate, see instructions) Date (month / day / year) Phone number

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/ /

Delegate’s relationship to applicant

F

Parent Court-appointed guardian

Power of Attorney

Acceptance Agent’s Use ONLY

Signature

Date (month / day / year)

/ /

Phone Fax

_F F F

Name and title (type or print) Name of company

EIN

PTIN

Office Code

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 10229L

Form W-7 (Rev. 8-2013)

If claiming tax treaty, write: “Exception 2(b): Scholarship Income & Claiming Tax Treaty Benefits”

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If no tax treaty, write: “Exception 2(c): Scholarship Income”

Enter all your personal information. If a field doesn’t apply, write “N/A.”

Add Treaty Country & Article Number, if claiming tax treaty.

Reason: mark both (f) and (h).

6f Enter: IRSN or EIN ^a and Name under which it was issued ^a

6g Name of college/university or company (see instructions) University of California, Santa Cruz

^{City and state Santa Cruz, CA Length of stay} Based on studies, e.g. 2 years if MS

Enter information by referring to your passport and visa. If a field doesn’t apply, write “N/A.”

Don’t forget to write in UCSC information!

How to Complete W-8BEN*

Form W-8BEN

(Rev. February 2014)

Department of the Treasury Internal Revenue Service

Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

^a For use by individuals. Entities must use Form W-8BEN-E.

^a Information about Form W-8BEN and its separate instructions is at www.irs.gov/formw8ben.

^a Give this form to the withholding agent or payer. Do not send to the IRS.

OMB No. 1545-1621

^{Do NOT use this form if:} Instead, use Form:

• You are NOT an individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8BEN-E
• You are a U.S. citizen or other U.S. person, including a resident alien individual . . . . . . . . . . . . . . . . . . . W-9
• You are a beneficial owner claiming that income is effectively connected with the conduct of trade or business within the U.S.

(other than personal services) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8ECI

• You are a beneficial owner who is receiving compensation for personal services performed in the United States . . . . . . . 8233 or W-4
• A person acting as an intermediary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8IMY

3. Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address.

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City or town, state or province. Include postal code where appropriate. Country

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4. Mailing address (if different from above)

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Part III

Certification

Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. I further certify under penalties of perjury that:

• I am the individual that is the beneficial owner (or am authorized to sign for the individual that is the beneficial owner) of all the income to which this form relates or am using this form to document myself as an individual that is an owner or account holder of a foreign financial institution,
• The person named on line 1 of this form is not a U.S. person,
• ^{The income to which this form relates is:}
1. not effectively connected with the conduct of a trade or business in the United States,
2. effectively connected but is not subject to tax under an applicable income tax treaty, or
3. the partner’s share of a partnership's effectively connected income,

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• The person named on line 1 of this form is a resident of the treaty country listed on line 9 of the form (if any) within the meaning of the income tax treaty between the United States and that country, and
• For broker transactions or barter exchanges, the beneficial owner is an exempt foreign person as defined in the instructions.

Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the beneficial owner or any withholding agent that can disburse or make payments of the income of which I am the beneficial owner. I agree that I will submit a new form within 30 days if any certification made on this form becomes incorrect.

Sign Here

F

Signature of beneficial owner (or individual authorized to sign for beneficial owner)

Date (MM-DD-YYYY)

Print name of signer

Capacity in which acting (if form is not signed by beneficial owner)

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 25047Z

Form W-8BEN (Rev. 2-2014)

*Complete this form ONLY if you are able to claim tax treaty benefits!

Enter all your personal information. If a field doesn’t apply, write “N/A.”

Enter all tax treaty information.

^{I certify that the beneficial owner is a resident of} COUNTRY ^{within the meaning of the income tax treaty} between the United States and that country.

10 ^{Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article NUMBER (SECTION)}

of the treaty identified on line 9 above to claim a ^PERCENTAGE % rate of withholding on (specify type of income):

E.G. FELLOWSHIP; SCHOLARSHIP; GRANT; ETC ^.

^{Explain the reasons the beneficial owner meets the terms of the treaty article:} FOREIGN NATIONAL RECEIVING [TYPE OF INCOME LISTED ABOVE]

ITIN Certification Letter

• Applies to F-1 and J-1 students only
• Can only be written by ISSS advisor
• Verifies that you are submitting true photocopies of the following original documents:
• Passport biographical page
• Visa
• I-20/DS-2019
• Electronic I-94 printout
• With letter, you:
• Can submit copies of identification documents, i.e. passport, instead of submitting the original.
• Do not need to also submit income tax return.

Step 3: Assemble Application

• Original, signed ITIN certification letter from ISSS advisor

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• Completed original, signed W-7 form

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• Completed original, signed W-8BEN form (if claiming tax treaty benefits)

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• Printed photocopies of:
• Passport biographical page
• Visa stamp (*Canadians exempt)
• I-20/DS-2019
• Electronic I-94 printout

Step 4: Mail Application

• Mail complete ITIN application to:

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Internal Revenue Service (IRS) Austin Service Center

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

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• Decision typically within take 6-8 weeks.

Step 5: Once Approved for ITIN

• Once approved, IRS will send you a letter with your ITIN

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• Log in to GLACIER and enter your ITIN

• Submit all required forms and documents to Payroll

Contacts

• Questions about ITIN certification letter - ISSS cannot provide guidance on the process besides what is listed online and in this presentation:
• ISSS Advisors, istudent@ucsc.edu

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• Questions about funding:
• Department Advisor

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• Questions about application process and status:
• IRS Help Line: 1 (800) 829-1040
• IRS Website

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• Questions about Payroll or GLACIER forms:
• Lana Ballow (GLACIER Lead Administrator), sballow@ucsc.edu