Individual Taxpayer Identification Numbers in Place of a Social Security Number

The Individual Taxpayer Identification Number (ITIN) is for federal tax purposes only, and does not entitle individuals to Social Security benefits and does not change the holder's immigration status. The Internal Revenue Service (IRS) will issue an ITIN to a resident or non-resident alien who does not have and is not eligible for a Social Security Number (SSN). To apply for an ITIN, individuals must complete and submit IRS Form W-7. It usually takes six weeks to receive an ITIN. Note that it can take up to eight to ten weeks to receive an ITIN during peak processing periods. Individuals with ITINs enter it on their tax returns wherever a SSN is required. 

Parents of dependent students who are completing the Free Application for Federal Student Aid (FAFSA) cannot use the ITIN in place of a SSN. Parents who do not have a SSN should complete Question 63 (father/stepfather SSN) and/or Question 67 (mother/stepmother SSN) with zeros and provide the required information from their tax return.

It is important to note that the use of zeroes on the FAFSA by the parent of a dependent student who does not have a SSN but uses an ITIN to file a federal tax return is not conflicting information. The instructions for Questions 63-70 on the 2009-10 FAFSA (see Page 6 of the paper form) direct parents without a SSN to enter 000-00-0000 in the appropriate field. As noted earlier, the ITIN is for federal tax purposes only and cannot be used in place of a SSN on the FAFSA.

A student's eligibility for Title IV aid is based in part upon his or her status as a U.S. citizen or eligible noncitizen. The parent of a dependent student does not have to be a citizen or eligible noncitizen in order for the student to be eligible to receive Title IV aid. However, it is important to note that a parent who seeks to borrow a PLUS Loan must meet the citizenship and residency requirements specified in 34 CFR 668.33 and provide a SSN (see 34 CFR 682.201(c)(1) and 34 CFR 685.200(c)(1)).

For more information, please see IRS Publication 17, Your Federal Income Tax, Form W-7, Application for IRS Individual Taxpayer Identification Number, or the IRS website.

Publication Date: 9/2/2009