Applying for an Individual Taxpayer Identification Number (ITIN)

Applying for an Individual Taxpayer Identification Number (ITIN)

February 26, 2014

Certain individuals who do not have an individual taxpayer ID number (ITIN) or a Social Security Number will be required to apply for an ITIN.  These individuals include students who receive scholarship or fellowship payments, as well as those who receive honorarium or lecture fees.  The application process for an ITIN requires an in-person appointment with a UCLA Acceptance Agent.

Sponsoring departments making service or honorarium payments to international visitors who are residents of tax treaty countries should arrange for in-person interviews for their visitors with Tax Services.  If a visitor does not speak English, the sponsoring department should also arrange for an interpreter to be present at the interview.

REQUIRED DOCUMENTS

  • GLACIER Documents.  Visitors receiving an honorarium for their services as a lecturer and students receiving a scholarship or fellowship must have a GLACIER record.  GLACIER helps determine tax residency, withholding rates and income tax treaty eligibility.  Department staff will need to submit an Initial GLACIER Information Form with the foreign visitor’s information. Once the GLACIER record is set up, the visitor will receive an email from Support Online requesting them to complete their GLACIER record.

Individuals who are residents of tax treaty countries receiving an honorarium for a speaking engagement on a B-1 or WB visa must complete their GLACIER record and provide Form 8233 to claim a tax treaty benefit.  Students who are residents of tax treaty countries receiving a scholarship or fellowship must complete their GLACIER record and provide a W8BEN to claim a tax treaty benefit.

  • Identification.  Documents used as evidence to verify the individual’s identity include the visitor’s passport with a current visa stamp.  Students will also have an I-94 form and a U.S. visa (with the exception of Canadian students who are not required to have a U.S. visa). 
  • Invitation.  Individuals who are residents of tax treaty countries receiving an honorarium for a speaking engagement must provide a letter of invitation on official University letterhead from the sponsoring department at their ITIN interview stating:
    • The purpose of their visit (to present a lecture).
    • That the visitor is going to receive an honorarium (lecture fee). 
  • Admission Letter.  Students receiving a scholarship or fellowship are required to provide a letter about their admission to the University from a designated school official (DSO), typed on official University letterhead.
  • Award Letter.  Students receiving a scholarship or fellowship are required to provide a letter about their award from a designated school official (DSO), typed on official University letterhead.
  • Denial Letter.  Students receiving a scholarship or fellowship who will not be working while studying in the U.S. are required to provide a certified letter from the Dashew Center for International Students and Scholars signed by a designated school official (DSO), typed on University letterhead stating they are not securing employment in the U.S. or receiving any type of income from personal services. 
  • Students from tax treaty countries are required to provide their W8BEN.
  • Students on an F-1 visa are required to provide their I-20 form.
  • Students and exchange visitors on a J-1 visa are eligible for an SSN and need to report to the Dashew Center for International Students and Scholars upon their arrival at UCLA to apply for an SSN instead of an ITIN.

SPECIAL SITUATIONS

  • Exception 2(a) indicates that individuals will not be required to provide a rejection letter from the Social Security Administration indicating they are not eligible for employment in the U.S. if they provide a completed Form 8233 (Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual) and letter of invitation from the authorized school official stating the purpose of the visit (to present a lecture), that the visitor is going to receive an honorarium (lecture fee), and they are not eligible to receive a Social Security number; therefore they need to apply for an ITIN.
  • Exceptions 2(b) and 2(c) state that students on an F-1 visa receiving a scholarship or fellowship who will not be working while studying the U.S. will not be required to provide a rejection letter from the Social Security Administration indicating they are not eligible for employment in the U.S. if they provide a letter from a designated school official (DSO from the Dashew Center) stating they are neither eligible for employment nor are they receiving income from personal services. 
  • Individuals unable to apply for an ITIN with a UCLA acceptance agent may apply for an ITIN through the mail when they receive their tax statement (1042-S) from UCLA and file their 1040NR tax return.  Instructions about applying for an ITIN through the mail are available on Form W-7.  The 1042-S tax statement from UCLA is sent out by the Payroll office by March 15 each year.  Individuals applying through the mail must include a completed Form W-7 (Application for ITIN) along with their original passport or a certified copy of their passport from the issuing agency, and 1042-S with their 1040NR tax return.  Once the ITIN is received, the number needs to be updated in the individuals GLACIER record.  Students need to notify either the Registrar’s office or the Graduate Division (if they are a graduate student) so that the number can be uploaded in the student system.

Requesting an Exception

Individuals receiving a service payment who are unable to apply for an ITIN with a UCLA acceptance agent may receive payment, providing the department sends an email to Tax Services requesting an exception for making a payment without a U.S. taxpayer ID number.  The visitor must sign an honorarium statement indicating they have not received honoraria from more than five educational institutions in the previous six-month period.  The honorarium statement is automatically generated by GLACIER, once the individual completes their information in the system.

Please note that payments made without a U.S. taxpayer ID number are subject to 30% federal withholding income taxes.  (Payments which exceed $1500 are automatically subject to 7% state withholding income tax, whether or not a taxpayer ID number is used.)

Email to Tax Services requesting an exception for making a payment without a U.S. taxpayer ID number must indicate why the individual was unable to apply for an ITIN.

For example:

  • Individuals who are residents of countries that do not have a tax treaty with the U.S. are not eligible to apply for an ITIN; or
  • The department did not make an appointment with the acceptance agent for one reason or another.  Please note that if the individual was eligible to apply for an ITIN and did not apply, departments will be responsible for any penalties incurred in the event of an audit by the Internal Revenue Service.  Questions about ITINs should be addressed with the UCLA acceptance agent in Tax Services, the office of record for all ITIN applications at UCLA.