Office of International Services
  • Employment & Taxes
  • Students
  • Individual Taxpayer Identification Number

Individual Taxpayer Identification Number

The individual taxpayer identification number (ITIN) is a nine-digit number issued by the Internal Revenue Service (IRS) to individuals who are not eligible to obtain a Social Security number (SSN). The ITIN is used primarily for tax filing purposes and is not a form of work authorization.

F-1 or J-1 students who receive taxable payments from USC (such as fellowships, stipends, scholarships or honoraria) but are not eligible for an SSN are required to obtain an ITIN. If a scholarship or fellowship is applied directly toward tuition, an ITIN is not required.

USC assists with ITIN applications only for students receiving payments from USC. Students who require an ITIN for any other purpose must apply directly with the IRS in accordance with IRS instructions.

Step 1: Obtain Fellowship/Scholarship/Award Letter From USC Sponsoring Department

This letter should outline the name of your fellowship or scholarship and the terms of the award.

Step 2: Complete the ITIN Support Letter Request

Complete the ITIN Support Letter Request through Trojan International.

Step 3: Pick Up the ITIN Support Letter From OIS

Pick up the original ITIN support letter from OIS. 

OIS will notify students by email when the ITIN support letter is ready for pickup. Processing time is three to five business days.

Step 4: Schedule an Appointment With University Payroll Services

Contact University Payroll Services at payroll@usc.edu to schedule an appointment.

Submit ITIN Support Letter Request

Students who need an ITIN for reasons other than receiving payments from USC must apply directly with the IRS. OIS and USC departments are unable to assist with these applications. 

Students are responsible for completing and submitting the application on their own using these IRS resources:

U.S. Taxes

Social Security Number