- UNM Policies & Procedures

An ITIN (Individual Taxpayer Identification Number) is a tax processing number issued by the Internal Revenue Service (IRS) to foreign visitors who must have an identification number for IRS purposes, but who do not already have and are not eligible to receive a Social Security Number.
These persons are generally either certain individuals in the U.S. who are non-immigrants for Immigration and Naturalization purposes or foreign individuals outside the U.S. who are claiming the benefit of an income tax treaty on U.S.-source income.
An ITIN is used for IRS purposes only and does NOT:
Please Note: UBPP 2180 requires foreign recipients of Honraria, Royalty, or other payments that are tax reportable have an ITIN or an Social Security Number before payment can be approved.
Application for an ITIN is made on IRS Form W-7, Application for IRS Individual Taxpayer Identification Number. The form is also available in Spanish, Form W-7SP, Solicitud de Numero de Identificacion Personal del Contribuyente del Servicio de Impuestos Internos. Form W-7 may be obtained from:
PLEASE NOTE THAT APPLICANTS MUST SUBMIT FORM W-7 DIRECTLY TO THE IRS. THE UNM TAXATION DEPARTMENT WILL NOT REVIEW, APPROVE, NOR SUBMIT FORM W-7 TO THE IRS.
Additional assistance
The latest edition of IRS Publication 1915 Understanding Your Individual Taxpayer Identification Number lists the following assistance information:
AND
Also see the IRS Publication 519 U.S. Tax Guide for Aliens.