SSN, ITIN and the tax filing every F-1 must do

1. 1

   Secure an on-campus job offer first

   Dining hall, library, TA/RA position, or any authorized on-campus employment. The job offer letter is required before applying.

2. 2

   Get your DSO to confirm SEVIS employment authorization

   Your international student office verifies the job in SEVIS and gives you a letter confirming your F-1 on-campus work eligibility.

3. 3

   Apply at your local Social Security Administration office

   Bring passport, visa, I-20, I-94, and the employment/DSO letter. Processing typically takes a few weeks; you can usually start work before the card physically arrives, per your employer's onboarding rules.

If you have no on-campus job and therefore no SSN, but you still need to file (for example, to claim a tax treaty benefit on a scholarship, or because you had some form of reportable US-source income), you apply for an ITIN using Form W-7, usually alongside your tax return. Many universities' free tax software partnerships (see below) walk you through this.

F-1 students are generally treated as non-resident aliens for tax purposes for their first 5 calendar years in the US — this is the "exempt individual" rule, meaning exempt from counting days toward the Substantial Presence Test, not exempt from filing. During these years you almost always file Form 1040-NR, not the regular Form 1040 used by US residents and citizens. After the 5-year mark, the Substantial Presence Test may classify you as a resident alien for tax purposes, which changes your filing form and rules significantly. Confirm your exact status each year at irs.gov, since it depends on your specific history of days present.

Some payroll systems don't correctly flag F-1 status and withhold FICA anyway — this is a well-known, common error, not a rare one. Check every paycheck: if "Social Security" and "Medicare" lines show deductions while you're a FICA-exempt non-resident on authorized F-1 work, first ask your employer's payroll department to correct it and refund the withheld amount directly. If they won't, you can file Form 843 (Claim for Refund) with supporting documents directly with the IRS to reclaim it.

Whether a treaty article applies to your specific income depends on the type of payment and your visa history — this is exactly the kind of detail Sprintax and your university's tax workshops are built to check correctly, since treaty eligibility is easy to misapply by hand.

1. 1

   Check if your university offers free Sprintax access

   Most universities with meaningful international student populations provide free or discounted Sprintax licenses (via the international student office) specifically for non-resident tax prep.

2. 2

   Attend the university's tax workshop

   Usually held in February–March; walks through 8843, 1040-NR, and treaty questions specific to F-1 students.

3. 3

   File by April 15 if you had income; June 15 (confirm date) if only filing 8843

   Late filing of 8843 alone rarely triggers a penalty, but it's still required record-keeping — especially useful evidence at future green card or naturalization stages.