| Applying for an Individual Taxpayer Identification Number (ITIN) |
The Internal Revenue Service (IRS) and Indiana University (IU) entered into an agreement, signed December 18, 2008, that allows IU to
peform the function of a Certifying Acceptance Agent. This agreement authorizes Indiana University to perform interviews
with the ITIN applicant, to provide assistance in the completion of the IRS Form W-7, and to submit the appropriate documentation to the IRS
ITIN program office for review. A designated office on the Bloomington, Indianapolis, and South Bend campuses is authorized to provide this service
and can attest to the accuracy and authentication of identifying documents for an applicant. These offices are also permitted to work directly with
the IRS to resolve any issues related to the ITIN application.
The ITIN is a 9-digit number issued by the IRS to individuals that have an income tax filing requirement but who are not eligible to receive
a Social Security Number (SSN). The select IU offices will assist eligible individuals in applying for, and obtaining, an ITIN at no cost to the applicant.
IU resources will only be used for the ITIN application process with eligible individuals with one of the following circumstances:
- Individual temporarily in the U.S. who will be receiving payment of an honoraria, or other compensation for service, when the individual is
claiming the benefits of a tax treaty between the U.S. and the tax resident country AND the individual is not eligible for an SSN
- Individual temporarily in the U.S. with a primary purpose of studying, teaching, or performing research for which the individual is receiving
a scholarship or grant, AND the individual will not be receiving any type of compensation for services during their stay in the U.S.
If you believe you are eligible for an ITIN based on the criteria described above, please use the online procedure information below. If your
campus does not have online procedures listed, please contact the designated office to discuss their specific interview and application procedure.
Any individuals eligible for an ITIN that are not described above can still apply but must do so without assistance from an IU office.
Instructions for how to apply for an ITIN on your own are included with the IRS
Form W-7.
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