What is a Social Security Number (SSN)?
The Social Security Administration (SSA) assigns nine-digit Social Security numbers (SSNs) to United States (US) citizens, permanent residents, and eligible nonimmigrant workers in the US. The SSA uses the SSN to report wages to the government, track Social Security benefits, and other identification purposes.
All international students who have approved employment authorization from the U.S. Citizenship and Immigration Services (USCIS) must apply for the SSN.
International students at Florida Poly must have an SSN if only if they are employed; this number is not legally required (for international students) to open a bank account, obtain a driver’s license, open a cellular phone account, etc.
Depending on the “type” of employment benefit a student is utilizing, will determine the steps they must take to apply for the SSN (e.g., apply directly with the social security office or via their USCIS I-765, “Application for Employment.
How early can I apply for the SSN?
It is customary for F-1 students to wait ten days after the first day of classes to apply for the SSN. Students must arrive in the US and complete their SEVIS Registration process to be validated in the Student Exchange and Visitor Information System (SEVIS) database, BEFORE before being eligible to apply for the SSN to allow enough time for your arrival information to be updated in the USCIS SAVE (Systematic Alien Verification for Entitlements) system; applying for the SSN too early may cause delays in your SSN process.
When Can I Start Working?
After securing on-campus employment and turning in all onboarding tasks required by Human Resources (HR) and Payroll Services at Florida Poly, you must be cleared by HR BEFORE you start working. Being cleared means you have completed all required tasks in the Workday Portal, submitted all documentation, and HR has verified with Payroll Services and your employment supervisor that you may begin working.
Apply for the SSN with USCIS via the I-765 application for an off-campus employment benefit. You may begin working after receiving your Employment Authorization Document (EAD) card due to USCIS applying for the SSN for you when you check “Yes” on your application to apply for the SSN.
Remember: You are not authorized to begin working until this has occurred, and you must follow up with HR if you have additional questions regarding this.
Please see the Employment and Internships section of this handbook for more information and resources for working in the US while you study.
How to Apply for the SSN
Please view the F-1 Students SSN Guide for the steps to apply for the SSN pertaining to your employment type. Make sure to request a receipt to verify your application from the SSA office after you submit your documents and application. All other visa types should view the International Student SSN Fact Sheet for guidance, and J-1 students must contact their program advisors at their sponsoring organization (IIE or AMIDEAST) to verify any additional required process steps.
Other Helpful Links:
- The Social Security Administration (SSA) International Student SSN Fact Sheet
- The Social Security Number Application - Form SS-5
- SSA Office Locator - use to locate office closest to your US address:
- The closest location to Florida Poly: Social Security Administration, 550 Commerce Drive, Lakeland, FL 33813
- Phone: 1-877-604-9387 or 1-800-772-1213
Documents required to apply for the SSN:
The following items must be brought to the Social Security Administration (SSA) office to apply for the SSN:
- Copy of valid passport
- Signed Copies I-20 (for F-1 holders), DS-2019 (for J-1 holders), or I-797 (for H-1B or TN-1 holders)
- Copy of I-94 Arrival/Departure Record
- Copy of employment offer letter signed by your employer/supervisor
- Copy of signed DSO SSN Letter (issued by ISS)
Individual Taxpayer Identification Number (ITIN)
An Individual Taxpayer Identification Number (ITIN) is a tax processing number the Internal Revenue Service (IRS) issues to an individual who needs to report income but is not eligible to obtain a Social Security number (SSN).
An ITIN is solely a tax processing number only available for certain nonresident and resident aliens, spouses, and dependents who cannot get a Social Security Number (SSN).
International students that are not eligible for the SSN must apply for an ITIN to meet international student tax filing requirements (regardless if you earn wages or not), or if one or more of of the following apply:
- They are the recipient of a grant, fellowship, or scholarship
- They receive interest from stock options, lottery or gambling winnings
- They have other types of non-wage income
International Student Tax Filing Requirement
DISCLAIMER: International Student Services (ISS) and all other personnel at Florida Poly are neither licensed nor qualified to provide tax advice and will not do so. All information provided explains the requirements and provides resources for students to obtain more information and tax filing assistance options.
It is a student’s responsibility to understand and meet their tax obligations. U.S. tax laws can be complex, and the laws that apply to internationals are not the same as those that apply to US citizens. Please view the International Student Tax Filing Requirement online learning module (OLM) and Tax Filing Guide for important information and resources to assist with the tax filing requirement.
Each year by the tax filing deadline (usually April 15th), anyone who earns income in the US is required to file and pay taxes to the federal government. However, international students must follow special regulations when paying taxes on their income. All international students must file a tax return each year if they were in the US during the previous calendar year and earned income. In addition, even if a student does not earn income during their time in the US, they will still have a filing requirement to complete.
Who must pay taxes?
Every international student and their dependents (including spouses and children of all ages) are required to file their tax return if they were in the US during the previous calendar year and earned income from wages while working or training in the US. Please keep in mind that you cannot work or qualify as an international student without the proper authorization.
All international students must file at least Form 8843 to remain legal and maintain their visa status, even they did not earn any money in the US. The form a student files will depend upon if they earned taxable wages, non-taxable wages, or no wages at all.
International students must file taxes if they have:
- Income from wages, unless the income you earned does not exceed the personal exemption amount
- A taxable scholarship or fellowship
- Income from stock options
- Lottery or gambling winnings
- Other types of non-wage income
If you have income from these sources, you must file Form 1040NR.
Some income in the US is not taxable; international students who did not pay taxes but received non-taxable income will still have a filing requirement if they received - examples of non-taxable income/wages are:
- Income from foreign sources
- Interest income from a U.S. bank, savings and loan institution, credit union, or insurance company
- A tax-free scholarship or fellowship
- Certain types of tax-free investments
If you earned income only from these sources, you must file Form 8843.
While filing your tax return may sound complicated, there are several benefits to doing so other than it’s the law:
- You might get a refund - Some international students will qualify for a refund due to tax treaties and a lack of high income if they have earned income in the US
- Protect taxation of your worldwide income
- You fulfill your visa obligations and maintain your visa status
Resources for filing taxes in the US
The Internal Revenue Service (IRS) is the part of the U.S. government responsible for collecting taxes and has resources to help you learn more about filing taxes. For more information and assistance with tax-filing requirements, please view the International Student Tax Filing Guide .
Glacier Tax Compliance Requirement
Glacier Tax Compliance is a secure, cloud-based application used by Florida Poly to determine the correct taxation on wages for Foreign National employees. Only Foreign Nationals present in the US should submit information in Glacier Tax Compliance.
Employees who indicate that they are neither US citizens nor permanent resident aliens are not required to utilize Glacier. For tax purposes, the employee will either be a Non-Resident Alien (NRA) or Resident Alien (RA). Florida Poly must withhold and report tax per federal tax regulations as part of institutional compliance for employees that are NRA/RA for tax purposes. Any payments may also be subject to other payroll taxes.
You will receive an e-mail from Payroll Services to complete the Glacier Tax Compliance requirement if you are:
- Employed by the university; or
- A student who has on-campus employment; or
- A student who is receiving financial aid (such as a graduate assistantship, scholarship, fellowship, or other funding to pay for school)
Information that a Foreign National must provide in Glacier Tax Compliance includes:
- Visa start and end dates
- Passport page with visa stamp
- Country of residence
- Country of citizenship
- U.S. address
- Foreign address
- Social Security number or ITIN
This information will be able to determine if the Foreign National:
- Is eligible for any federal withholding tax treaty benefits
- Has passed a substantial presence test
- Has become an alien resident for US tax purposes
- Is exempt from FICA taxes (Social Security/Medicare)
Failure to complete Glacier Tax Compliance information and provide documents to the Florida Poly Payroll Services may result in inaccurate tax withholding and loss of tax treaty benefits. Please see the Glacier Tax Compliance Guide for steps on how to complete this requirement.
Please Remember: University personnel (which includes Payroll Services, International Student Services, Designated School Officials) cannot advise assisting any students/employees (domestic or foreign nationals) regarding tax filing or completion of the Glacier tax compliance requirement or Glacier tax preparation. You must consult with a licensed tax professional or lawyer (please the International Student Tax Filing Guide - resources are listed at the end of the guide)
GLACIER Tax Prep (GTP)
GTP is a software service offered to foreign nationals to assist them in completing their federal income tax return only. GTP will be accessible at the beginning of each year (January); information will be disseminated regarding user access.
This secure cloud-based tax preparation system is specifically designed to help foreign students, scholars, teachers, researchers, and their dependents (will be referenced in the system as non-resident alien “NRA”).
GTP is user-friendly and will provide step-by-step instructions to help determine if users are an NRA for tax purposes and required to file the US federal tax return form 1040NR-EA or 1040NR (or not).
NRA’s who receive US source income need to file a federal income tax return using Form 1040NR-EZ or 1040NR. While these forms cannot be submitted electronically to the Internal Revenue Service (IRS), they can be prepared electronically and printed (users must print, sign, and mail the tax returns/forms generated by GTP).
This means you must have access to a printer, preferably when the data is entered. It is strongly recommended to make a photocopy of your tax documents before you send them in.
Florida Poly’s license of GTP will be free to NRA’s associated with the university.
Users should have all documents regarding current and prior visits to the US available before accessing GTP; these will include:
- Form I-20 (F students) or DS-2019 (J students)
- Passport
- Forms W-2, 1042-S, and 1099 (if you received any)
- Scholarship/fellowship grant letter (if any)
- Social Security or ITIN # (if you have been assigned one)
- Address Information (US and Foreign address)
- US Entry and Exit Dates for current and past visits to the US
- Copy of last year’s federal income tax return (if filed)
- Academic Institution (F students) or Host Sponsor Information (J students)
Remember to have all payment documents ready before accessing GTP (Forms 1042-S, W-2, and 1099, if received.), and set aside approximately 30 minutes to devote to completing the process - it will be much easier to do it all at once than to have to start and stop repeatedly.
All information entered into GTP is encrypted and secured via SSL technology. If you are concerned about entering your email address (and getting unwanted email messages), please be advised that GTP will not use the email address for any purpose other than to contact the user if GTP finds an error has occurred or needs to reach them in connection with their tax return preparation.
GTP pledges that all information is secure and will not be distributed or used by anyone other than GTP.
Keep your GTP Password and User ID in a safe place; this information will be necessary should you need to re-enter GTP later or if the internet connection fails during the process.
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