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visa isn’t required if the foreign address is in Canada or Mexico); An original letter from the DSO or RO stating that you’re receiving noncompensatory income from scholarships, fellowships, or grants that’s subject to IRS information-reporting and/or federal tax withholding requirements during the current year
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Here's how you know

https://www.irs.gov/instructions/iw7
If you're making an estimated tax payment using Form 1040-ES or Form 1040-ES (NR) or filing an application for an extension of time to file using Form 4868, mail payments to the IRS with an estimated tax payment voucher or Form 4868 and complete all required information on the voucher except enter "ITIN TO BE

Here's how you know

https://www.irs.gov/node/49746
gov websites use HTTPS A lock () or https:// means you've safely connected to the

Here's how you know

https://www.irs.gov/publications/p519
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS