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Caveats about Student Social Security Numbers
Listed below are two important issues an international student adviser must take into consideration when working with students and the Social Security Administration (SSA).
Issue of ITIN for F-1 Students
There remains much confusion over how and when students in F-1 status may apply for an Individual Taxpayer Identification Number (ITIN). In the past, advisers did not recommend F-1s apply for an ITIN because they could apply for an SSN. Form W-7 instructions state that those who are eligible to apply for an SSN are ineligible to apply for an ITIN. However, Exception 2 (p. 3 col. 3 Form W-7 12/17/03) allows an F-1 with scholarship or fellowship income to apply for an ITIN. This means that they do not have to file their form W-7 with a tax return to apply for an ITIN, but IRS may ask for a “rejection letter” from the SSA to be submitted with the request of an F-1 student for an ITIN. In some cases, SSA offices have refused to issue such a letter because a student in F-1 status is eligible for an SSN because their employment authorization is “inherent to status.” Currently, it has been reported that the ITIN unit of IRS is not processing ITIN applications for F-1 students meeting Exception 2.
This advisory will be updated when more current information is available from the IRS and the ITIN unit. Until then, it is recommended that F-1 students with no employment attempt to get the “rejection letter” from the SSA. Although it is not national policy for a rejection letter to be issued, if the local SSA office refuses to provide the letter, submit the W-7 ITIN application without it. The student may chose to provide an explanation as to why there is no “rejection letter,” from SSA with the W-7. Unfortunately, submitting an explanation may cause the IRS to begin looking for such a “rejection letter” with all applications. Therefore, it is suggested that F-1 students attempt the ITIN application without a letter of explanation. It is unlikely the ITIN will be denied outright for the lack of a letter. It is more likely, the ITIN unit will correspond further with the student, requesting the additional information. It is at that time that such an explanation may be most beneficial.
Replacement for Lost/Stolen/Misplaced Social Security Card
Even though it is illogical, an F-1 student who wishes to have SSA replace a previously-issued Social Security Number card, the F-1 must meet all requirements set forth in the October 2004 regulation. This means that an F-1 must document employment to apply for a replacement Social Security Card, even though it will reflect the same number SSA has already issued to the student.Issue of ITIN for F-1 Students
There remains much confusion over how and when students in F-1 status may apply for an Individual Taxpayer Identification Number (ITIN). In the past, advisers did not recommend F-1s apply for an ITIN because they could apply for an SSN. Form W-7 instructions state that those who are eligible to apply for an SSN are ineligible to apply for an ITIN. However, Exception 2 (p. 3 col. 3 Form W-7 12/17/03) allows an F-1 with scholarship or fellowship income to apply for an ITIN. This means that they do not have to file their form W-7 with a tax return to apply for an ITIN, but IRS may ask for a “rejection letter” from the SSA to be submitted with the request of an F-1 student for an ITIN. In some cases, SSA offices have refused to issue such a letter because a student in F-1 status is eligible for an SSN because their employment authorization is “inherent to status.” Currently, it has been reported that the ITIN unit of IRS is not processing ITIN applications for F-1 students meeting Exception 2.This advisory will be updated when more current information is available from the IRS and the ITIN unit. Until then, it is recommended that F-1 students with no employment attempt to get the “rejection letter” from the SSA. Although it is not national policy for a rejection letter to be issued, if the local SSA office refuses to provide the letter, submit the W-7 ITIN application without it. The student may chose to provide an explanation as to why there is no “rejection letter,” from SSA with the W-7. Unfortunately, submitting an explanation may cause the IRS to begin looking for such a “rejection letter” with all applications. Therefore, it is suggested that F-1 students attempt the ITIN application without a letter of explanation. It is unlikely the ITIN will be denied outright for the lack of a letter. It is more likely, the ITIN unit will correspond further with the student, requesting the additional information. It is at that time that such an explanation may be most beneficial.
