- UTSA Policy
- Paying Nonresident Employees
Individual Taxpayer Identification Number
An Individual Taxpayer Identification Number is used for individuals who do not qualify for a Social Security Number and must file a tax return or receive exemption from taxes under a tax treaty.
The ITIN does not entitle the recipient to Social Security benefits or give the right to work in the United States. To apply for an ITIN, an individual must complete IRS form W-7.
Please refer to http://www.irs.gov and Publication 1915 for more information.