Individual Taxpayer ID Number (ITIN)

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.

Non-resident aliens who receive payments from USC in the form of a check (fellowship, stipend, scholarship, honoraria, etc.) but who are not eligible for a Social Security Number are required to obtain an ITIN. If a scholarship or fellowship is applied directly against tuition, there is no need to apply for an ITIN.

How to Apply for an ITIN
University Payroll Services can expedite the ITIN application process for an F-1 or J-1 student receiving a scholarship or fellowship from USC and is not eligible to apply for a Social Security Number.

To process your OIS ITIN letter you will need to do the following:

  1. Complete the ITIN Request
  2. Set up an express mail shipping order through eShipGlobal. When creating the shipping order, select the “All other documents” option since this option will not require you to pay for eShipGlobal. An order number will be generated that you will provide to OIS (see #3).
  3. Email the following documents to qiuyang@usc.edu: Subject Line of email should indicate: ITIN Letter, Your Name as indicated on your I-20, SEVIS Number, eShipGlobal order number
    • ITIN Request
    • Photocopy of your Fellowship or Scholarship letter
    • Photocopy of your Passport and Visa

We will try our best to process the letter within 2-4 business days and mail it to you via eShipGlobal. EShipGlobal has a tracking feature that will allow you to track the shipment. There is no pick-up option of documents at OIS, we can only send documents via eShipGlobal.

After receiving the OIS ITIN Letter you will need to contact University Payroll Services (payroll@usc.edu) to schedule an appointment.

Please note that if a student needs an ITIN for any other reason but are not receiving payments from USC, University Payroll Services, they need to file on their own, as outlined by the IRS website.

W-7 Form
W-7 Instructions