WHO NEEDS AN INDIVIDUAL TAX IDENTIFICATION NUMBER (ITIN)?
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 ITIN prior to receiving payment from UC Riverside. An exception currently applies to individuals if they receive only travel expense reimbursements. 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 WHO IS ELIGIBLE FOR A SOCIAL SECURITY NUMBER (SSN)? 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., incl
