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.

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 any non-national receiving a scholarship or fellowship from USC and is not eligible to apply for a Social Security Number. Please review the application process below:

  • Students must submit the ITIN letter request form to OIS
  • In two business days, the ITIN letter will be ready for pick up at OIS
  • Contact University Payroll Services (payroll@usc.edu) to schedule an appointment
  • Review this website for detailed information on the documentation required at the ITIN 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