Please Note: You must have an active or completed check requisition in the system to request an ITIN for your payee. We do not prepare ITIN applications in anticipation of check requests; you must pay your visitor first. Any reimbursement of withheld monies may be made only after an ITIN has been issued. Contact Buying and Paying for more information.

The Individual Taxpayer Identification Number application is a courtesy that Stanford units may extend to certain payees whose honoraria are subject to income tax liability. Some countries have entered treaties with the US to exempt each other’s residents from this liability.

Stanford is required to report a taxpayer ID number in each instance of exemption, and must have an SSN or ITIN to do this. Since your payee has neither of these, the check you have requisitioned has had TAX OBLIGATIONS WITHHELD. In addition, there is no guarantee that the IRS will find your payee eligible for an ITIN.

If an ITIN is issued, it will be disclosed to the Controller's Office and the Payee. If possible in the context of the tax-reporting calendar, the Controller's Office will attempt to reimburse the payee for federal withholding upon receipt of the ITIN. Stanford is under no obligation to provide an ITIN or make this reimbursement. Payees are responsible for filing, by applicable deadlines, any US tax returns that may be necessary to receive a refund of taxes per their country's treaty agreement with the US Internal Revenue Service.

The I-Center will process the ITIN Application and Application for Exemption from Withholding for your Payee. The fee is $200 and will be charged to the PTA provided on the application form (linked below).

Click here to fill out a web form to request an ITIN application.
A guide to deciphering passport and visa details may be downloaded here.

Do not ask your visitor to complete a blank W-7 and/or 8233 form.

We cannot process applications other than those we generate.

We do not process stand-alone 8233 forms.