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WHAT IS AN
ITIN?
An ITIN is a
nine-digit Individual Taxpayer Identification Number issued by the U.S.
Internal Revenue Service (IRS)
to foreign individuals
who are required to have a U.S. taxpayer identification number but are not
eligible to obtain a social security number (SSN). ITINS begin with the
number "9" and are formatted like a SSN (NNN-NN-NNNN).
The ITIN is for tax
purposes only.
It does not entitle the individual to social security benefits, and
creates no inference regarding the individual's immigration status or
right to work in the
U.S.
WHO NEEDS AN ITIN?
Payments made by UCLA to foreign nationals for Honorarium, Scholarship or
Fellowship awards require a U.S. taxpayer ID number (SSN or ITIN).
Individuals who are not eligible for a
Social Security Number (SSN) may apply for an Individual Taxpayer ID
Number (ITIN) with a UCLA Acceptance Agent providing the following
criteria is met.
WHAT ARE THE CRITERIA FOR APPLYING FOR AN ITIN?
Individuals applying for an ITIN are subject to the criteria established
by the Internal Revenue Service (IRS) on Form W-7 (Application for
Individual Taxpayer Identification Number). Although a tax
return is generally required to apply for an ITIN, individuals receiving a
payment from UCLA may apply for an ITIN with a UCLA Acceptance Agent in
Tax Services providing the individual has met the eligibility requirements
and has complied with the provisions for exceptions as set forth by the
Internal Revenue Service (IRS).
INTERNATIONAL GUEST SPEAKERS
Individuals
receiving a service payment
must be a resident of a tax treaty country.
In order to apply for an ITIN without filing a tax return, applicants can use
Exception 2 providing they are a
resident of a tax treaty
country, complete Form 8233
(Exemption From Withholding on Compensation for Independent Personal
Services of a Nonresident Alien Individual),
and provide a "letter
of invitation" from a UCLA department. Please advise foreign visitors
prior to their visit to UCLA, they should obtain a B-1, or WB visa
status. (Visitors on a J-1 visa will be required to provide a "rejection letter" from
the Social Security Administration office indicating they are not
eligible for employment.) Please note that once the visitor
has completed their GLACIER record, Form 8233 will automatically
be generated by GLACIER
(UCLA's Nonresident Alien Tax Compliance System)
along with their Tax Summary Report and Honorarium Statement.
STUDENTS RECEIVING SCHOLARSHIPS OR FELLOWSHIPS
Students
receiving a scholarship/fellowship
are not required to
be a resident of a tax treaty country to apply for an
ITIN. To apply for an without filing a tax return, the student can use
Exception 2(b)
(for residents of tax treaty countries), or Exception 2(c)
(for students from non-tax treaty countries)
as long as they
provide a
letter indicating they
are not eligible for employment
signed by a Designated School Official
along with their award
letter. Students may
obtain a letter from the
Dashew Center of International Students
and Scholars about their award which indicates they are not eligible for
employment.
Students with an F-1 visa should provide their I-20 and students with a J-1
visa
should provide their DS-2019 at the time of their appointments.
HOW DOES AN INDIVIDUAL APPLY FOR AN ITIN AT
UCLA?
Applying for an ITIN requires an "in-person" appointment with a UCLA
Acceptance Agent.
INTERNATIONAL GUEST SPEAKERS
Sponsoring
departments making service payments to international visitors should
arrange for "in-person interviews" for their visitors with UCLA Tax
Services via email at
ssabeti@finance.ucla.edu or by
calling 794-0538. If the visitor does not speak English, the sponsoring
department should also arrange for an interpreter to be present at the
interview.
STUDENTS RECEIVING SCHOLARSHIPS OR FELLOWSHIPS
Students
receiving a scholarship or fellowship payment need to contact UCLA Tax Services via email at
ssabeti@finance.ucla.edu or
call 794-0538 to arrange for an ITIN appointment. Students may bring an interpreter to
their
interview.
WHAT SHOULD THE VISITOR BRING TO THEIR ITIN APPOINTMENT?
Documents used as evidence to verify the individual's identity include the
visitor's Passport and I-94 Card along with the
documentation specified below:
- Visiting
lecturers must bring the following information to their ITIN
appointments:
- Letter of invitation from UCLA (typed on University letterhead)
-
Passport
- I-94
WHAT
FORM IS USED TO APPLY FOR AN ITIN AT UCLA?
Form W-7
is the Application for Individual Taxpayer Identification Number
that individuals use to apply for an ITIN. UCLA Tax Services will be
responsible for completing Form W-7 and sending to the IRS to obtain the
ITIN. As the official Office of Record for all ITIN applications,
Tax Services will receive the ITIN and send to the individual's home
address.
HOW LONG DOES IT TAKE TO GET AN ITIN?
Once
Tax Services sends the applications are sent to the IRS, the turn-around time for receiving
ITINs is generally 6-8 weeks.
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Visiting lecturers may receive their payment prior to receiving
their ITIN, providing Form 8233 was accepted by the IRS.
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Students are advised to apply for their ITIN as soon as possible so
that they may receive their scholarship/fellowship payment.
CAN VISITORS WHO ARE UNABLE TO APPLY FOR AN ITIN BE
REIMBURSED FOR THEIR SERVICES?
Due to the
University's tax compliance and reporting requirements with the Internal
Revenue Service (IRS), payments for lecture fees made to individuals without a
U.S. taxpayer ID number must
be justified. Departments need to send an email to Tax Services at
ssabeti@finance.ucla.edu requesting
an "exception" for making a payment without a
U.S. taxpayer ID number.
Individuals may receive payment; however 30% federal
withholding income tax will be deducted from their payment. (Please
note that State withholding income tax is not exempted by any tax
treaty. If payments to individuals exceed $1,500 within the calendar
year, 7% California withholding tax will be deducted from the payment.)
HOW
CAN VISITORS APPLY FOR AN THROUGH THE MAIL?
Individuals unable to apply for an ITIN at UCLA may apply for an ITIN
through the mail when they receive their tax statement (1042-S) the
following year from UCLA
and file their tax return (1040NR). The 1042-S tax statement from UCLA is sent out
electronically or via mail by the Payroll office by March 31st each year. Individuals applying
through the mail need to include a completed Form W-7 (Application for
ITIN) along with a U.S. notarized copy of their passport, their tax return
(1040NR) and their tax
statement (1042-S) from UCLA. Instructions
about applying for an ITIN through the mail are included on
Form W-7.
HOW ARE SERVICE
PAYMENTS TAXED?
U.S. FEDERAL
WITHHOLDING TAX
Nonresident Aliens receiving reimbursement for their services as a
lecturer or are receiving an honorarium
who are residents of a tax treaty country will not be subject to U.S.
federal income taxes providing they have a U.S. taxpayer ID number (SSN or
ITIN) or they have applied for an ITIN through a UCLA Acceptance Agent in
Tax Services; and they have submitted Form 8233
(Exemption From Withholding on Compensation for Independent Personal
Services of a Nonresident Alien Individual).
STATE
WITHHOLDING TAX
State
withholding income tax is not exempted by any tax treaty. If
payments to individuals exceed $1,500 within the calendar year, 7%
California withholding tax will be deducted from the payment.)
HOW ARE
SCHOLARSHIP/FELLOWSHIP PAYMENTS TAXED?
U.S. FEDERAL
WITHHOLDING TAX
Nonresident Aliens receiving a scholarship or fellowship award
who are residents of a country that has a tax treaty
with the U.S. will
not be subject to U.S. federal withholding taxes providing they have a
U.S. taxpayer ID number (SSN or ITIN).
Nonresident Aliens
receiving a scholarship or fellowship award who are
not residents of a tax treaty country
will be taxed
14% U.S. federal withholding taxes even though they may have a SSN or
ITIN .
STATE
WITHHOLDING TAX
State
withholding income tax is not exempted by any tax treaty. If
payments to individuals exceed $1,500 within the calendar year, 7%
California withholding tax will be deducted from the payment.)
Nonresident Alien
Students who are employed should have a Social Security Number. Nonresident aliens
should address questions
related to employment taxes to the Payroll office at
hhoeke@finance.ucla.edu.
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