U.S. Federal ID Numbers

There are two types of federal ID numbers: The U.S. "Social Security Number (SSN)," and the U.S. "Individual Taxpayer Identification Number (ITIN)."

Note: Foreign nationals and units at Cornell also may contact the below offices with specific questions about U.S. Federal ID numbers:

• International Services: Office of Global Learning - Caldwell Hall
• University Tax Office
• University Payroll Office

FAQ

Should I get a U.S. tax identification number?

Yes. The U.S. taxing authorities (Internal Revenue Service) will not accept a tax return that lacks a number, and most foreign students and scholars are required to file a return. Moreover, your administrative life in the U.S. will be far easier once you have obtained this number.

Note: A number that begins with '999' is a number assigned by Cornell; this is not a U.S. tax identification or social security number.

Which number should I obtain, an SSN or an ITIN?

The U.S. Social Security Administration has strict eligibility requirements for obtaining an SSN. Individuals with green cards or H-1 visas are eligible for an SSN (see information below on F-1 and J-1). All other foreign nationals, including spouses and dependent children, should obtain an ITIN.

• Social Security Number (SSN)

• F-1 visa status (students): You must be employed to obtain an SSN. Cornell's Office of Global Learning website provides extensive information on the requirements.
• J-1 visa status (including students): Please refer to the Office of Global Learning website for information.

• Individual Taxpayer Identification Number (ITIN)
  The Internal Revenue Service (IRS) issued new guidelines on obtaining an ITIN. An individual must apply on using IRS Form W-7. Be sure to read the instructions carefully. If you have questions regarding applying for an ITIN, contact us.