U.S. Tax Federal Identification Numbers for Foreign Nationals

This page provides general information about U.S. federal ID numbers. There are two types of U.S. federal ID numbers: the U.S. "Social Security Number (SSN)", and the U.S. "Individual Taxpayer Identification Number (ITIN)".

 Foreign nationals and units at Cornell may also contact the below offices with specific questions about U.S. federal ID numbers.

• International Students and Scholars - Caldwell Hall: bpo1@cornell.edu  
• Tax Compliance Office: uco-tax@cornell.edu  
• Payroll Office: cat4@cornell.edu    

FAQs

Should I get a U.S. tax identification number? 
Yes. The U.S. taxing authorities (IRS) will not accept a tax return that lacks a number, and most foreign students and scholars are required to file a return. Moreover, your administrative life in the U.S. will be far easier once you've obtained this number. Please note: a number that begins with 999 is a number assigned by Cornell; this is not a U.S. tax identification number. 

Which number should I obtain: SSN or ITIN?
The U.S. Social Security Administration has strict eligibility requirements for obtaining a U.S. Social Security Number. Individuals with green cards or H-1 visas are eligible for a SSN (see information below on F-1 and J-1). All other foreign nationals, including spouses and dependent children, should obtain an ITIN.

SSN:

F-1 visa status (students):

You must be employed to obtain a U.S. Social Security Number. Cornell's Office of International Students and Scholars (ISSO) provides extensive information on the requirements: http://www.isso.cornell.edu .

J-1 visa status (including students):

Please refer to ISSO's website  for information.

ITIN

The IRS issued new guidelines on obtaining an ITIN. An individual must apply on the IRS Form W-7, issued December 17, 2003. This form can be obtained from the IRS website: http://www.irs.gov . Be sure to read the instructions very closely. If you have questions about applying for this number, contact uco-tax@cornell.edu .