Questions from Designated School Officials is a blog series on Study in the States for designated school officials (DSOs). Each month, we will answer a question that will help you advise your F and/or M students. If you are a DSO and would like to submit a question, you can email us or ask us via social media, your Field Representative or the SEVP Response Center. We may edit questions for clarity and consistency and may not feature all submissions on Study in the States.

Question: How do students without Social Security numbers files taxes?

Answer: Income tax season is approaching, and just like U.S. citizens, F and M students who receive income while in the United States must report it to the Internal Revenue Service (IRS). Some students who have earned income may have applied, but were not verified for a Social Security number (SSN) from the Social Security Administration. In this case, the IRS may issue them an Individual Taxpayer Identification Number (ITIN), which is a tax processing number the student will use to report income.

An F or M student who is not eligible for an SSN must apply for an ITIN in the following cases:

• Reception of a grant, fellowship or scholarship
• Interest from stock options, lottery or gambling winnings
• Other types of non-wage income

To apply for an ITIN, an F or M student must submit a Form W-7, “Application for IRS Individual Taxpayer Identification Number” with a U.S. tax return. For more information, visit this ITIN page on the IRS website.