Alien - Other Tax Issues
At UCLA, certain foreign nationals are required to obtain a Certificate of Compliance also known as a sailing permit before leaving the United States. These include H-1, O, and P visa holders and the Permanent Resident status.
For information on how to obtain a Sailing Permit, please see the Provisional Tax Statement Worksheet Instructions link in Related Information.
Taxpayer Identification Number (TIN)
A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. A TIN is issued by either by the Social Security Administration (SSA) or by the IRS (all other types of TIN). The types of TIN most commonly presented at UCLA include:
- Social Security Number (SSN)
Federal tax identification number issued by SSA
- Employer Identification Number (EIN)
Federal tax identification number issued by IRS and is used to identify a business entity
- Individual Taxpayer Identification Number (ITIN)
Tax processing number issued by IRS only available for certain nonresident and resident aliens, their spouses and dependents who are not eligible for a Social Security Number
Social Security Number (SSN)
The SSN is a nine-digit number issued by SSA to U.S. citizens, U.S. permanent residents, and aliens with work authorization under the Immigration Naturalization Act. The purpose of the SSN is to track an individual’s account within the Social Security program.
UCLA is required to report wages and withholding information by SSN to the Social Security Administration. UCLA is responsible for obtaining a correct SSN from all employees who work at the University. Departments should review a newly hired employee's Social Security card. If the new hire does not have a social security number, please see “SSN - How to Get a New or Replacement Card” in Related Information. Please follow the steps listed below once the SSN has been received.
- Update the SSN field in EDB
- Included Payroll Services on the pan notification
- Once Payroll Services receives the notice, action will be taken to correct any prior UCLA reporting to SSA
Employer Identification Number (EIN)
An EIN should only be used to report payments through Accounts Payable. It should not be used to report employee wages through the Personnel Payroll System (PPS).
Individual Taxpayer Identification Number (ITIN)
- The ITIN is for tax purposes only
- Form W-7 is used to apply for a ITIN number
- Please Note: payments made without a U.S. taxpayer ID number require the approval of UCLA Tax Services. Departments requesting an "exception for making a payment without a U.S. taxpayer ID number" need to send their request to Tax Services (310) 794-0538
Eligibility for an ITIN
An individual who is not eligible for a Social Security number and is required to file a tax return must obtain a taxpayer identification number (ITIN). In order for a foreign national to apply for a ITIN, the alien must have the following documents:
- Original Passport
- Original I-94 Card
- Additional visa status information (I-20, DS-2019, Notice of Action)
Who are ITIN Recipients?
At UCLA, the foreign nationals that will be eligible to obtain the ITIN are:
- Onetime payment recipients who enter the U.S. on B1, B2, WB, and WT status.
- Students receiving Fellowship/Scholarship payments but who ae not employees.
Procedure to obtain a Taxpayer Identification Number (ITIN) at UCLA
- The sponsoring department should arrange for an "in-person interview" with their visitor and a UCLA Acceptance Agent. If the visitor does not speak English, the sponsoring department should also arrange for an interpreter to be present at the interview. The interview should last approximately 30 minutes.
- On the day of the appointment, the visitor must present documents to show identity and legal admittance to the United States and complete the W-7 form.
- The Acceptance Agent finishes the process by reviewing the W-7 forms and submitting the forms to the IRS. The ITIN will be forwarded to the individual when the Acceptance Agent receives it from the IRS. Note: this process can take up to 4 weeks.
For additional detailed information regarding the ITIN process please visit the Tax Services website listed in Related Information.