Is a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) Required?
Yes, if the visitor wishes to claim a treaty, the visitor must either present a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) before payment is made. If the visitor does not do so, the treaty will not be granted and the payment will be subject to federal withholding taxes. NOTE: If the visitor will need to apply for an ITIN or Social Security card, the visitor must schedule ample time in their itinerary to visit both the Social Security Administration Office and University Payroll Services during business hours before the visitor departs the US. Please see our FAQ on “Individual Taxpayer ID Number” for information on applying for an ITIN.
Related Questions
- If students cannot get Social Security numbers, can they get individual taxpayer identification numbers (ITIN) instead?
- Does the individual possess a U.S. taxpayer identification number (either a social security number or an ITIN)?
- Is a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) Required?