What are the special considerations for ITIN applications from foreign students with CPT or OPT?
Understanding ITIN Applications for F-1 Students on CPT or OPT For foreign students in the U.S. on F-1 visas utilizing Curricular Practical Training (CPT) or Optional Practical Training (OPT), obtaining an Individual Taxpayer Identification Number (ITIN) is a critical step if they have taxable income but are ineligible for a Social Security Number (SSN). The …