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.