Please note that such visitors must have or have applied for a Social Security Number or an Individual Taxpayer Identification Number if they are to receive an honorarium payment. Such payments, however, may be restricted to the program sponsor that requested the visa on behalf of the alien. The requirement to obtain an ITIN applies primarily to non-resident aliens who receive honorarium or other payments for independent contractor services or receive payments as a scholarship or fellowship recipient. The ITIN must be used by individuals who are required to file a tax return or who can be claimed as a dependent on a return. The individual will be required to prove the information submitted on the Form W-7 by presenting an acceptable document, such as an original passport, driver's license, birth certificate, etc.
Individuals can also apply by mail.
The completed Form W-7 and the original or certified copies of the required documentation should be mailed to the IRS Service Center. Contact your local IRS agency for a form W-7.