An individual who is not eligible for a Social Security Number (SSN) and receives non-employee compensation such as honorarium, lecture fees, or performance fees, needs an Individual Tax Identification Number (ITIN) prior to receiving payment from UC Riverside.  Note:  You do need an ITIN to receive a travel expense reimbursement.  The most common examples of individuals who may need ITINs are foreign visitors who are in the country for short periods of time, generally: B-1 (Visitors for business), B-2 (Visitor for pleasure), WB (business),  Visa Waiver Program (Individuals can enter the U.S. for 90 days from visa waiver countries without a visa), WT (tourist) - Visa Waiver Program. 

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number (PDF).  Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos (PDF) is available for use by Spanish speakers.  The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.  Here are the three ways you can submit the form and documentation for processing:

• Mail the documentation along with the Form W-7 to the address shown in the Form W-7 Instructions.
• Present the package at the IRS walk-in offices.  The nearest IRS office to UCR campus is: 290 N. D Street, San Bernardino, CA 92401.  Tel: (909) 388-8108; You may also enter your zip code at this link for the nearest location to you: http://apps.irs.gov/app/officeLocator/index.jsp.     
• Process your application through an Acceptance Agent authorized by the IRS.  Effective January 1, 2014, UC Riverside is no longer a Certified Acceptance Agent for the ITIN program. 

http://www.irs.gov/Individuals/General-ITIN-Information

The following individuals are generally eligible to obtain a SSN:

• U.S. Citizens;
• Alien individuals lawfully admitted to the U.S. for permanent residence
• Alien individuals lawfully admitted to the U.S. with a visa or status permitting him/her to work in the U.S., including:
  • F-1 visa holders (students including practical trainees);
  • H visa holders (temporary workers or trainees);
  • J-1 visa holders (students and scholars under an exchange visitor program);
  • O visa holders (those with exceptional abilities; and

  • TN Status (visitors from Canada and Mexico)

Click here: http://www.socialsecurity.gov/online/ss-5.pdf