If you are actually employed in the U.S. while on F-1 visa, you are eligible to obtain a Social Security Number - for information about how to obtain an SSN, please see the following U.S. Social Security Administration guide, "Social Security Numbers for Noncitizens":
https://www.ssa.gov/pubs/EN-05-10096.pdf
To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer
Identification Number.
The Form W-7
requires documentation substantiating foreign/alien status and true identity
for each individual. You may either mail the documentation, along with the Form
W-7, to the address shown in the Form W-7 Instructions, present it at IRS
walk-in offices, or process your application through an Acceptance Agent authorized by
the IRS.
The IRS
provides the following instructions on how to an apply for an ITIN:
How
do I apply for an ITIN?
Use
the latest revision of Form W-7, Application for IRS Individual Taxpayer Identification
Number to
apply. Attach a valid federal income tax return, unless you qualify for an
exception, and include your original proof of identity or copies certified by
issuing agency and foreign status documents.
Because you are filing your tax return as an attachment to your ITIN application,
you should not mail your return to the address listed in the Form 1040, 1040A
or 1040EZ instructions. Instead, send your return, Form W-7 and proof of
identity and foreign status documents to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
You may also apply using the services of an IRS-authorized Acceptance Agent or visit some
key IRS Taxpayer
Assistance Center in lieu of mailing your information to the IRS in Austin.
Taxpayer Assistance Centers (TACs) in the United States provide in-person
help with ITIN applications on an appointment basis only. The IRS's ITIN Unit
in Austin issues all numbers through the mail.
For
additional information about ITINs, please see the following IRS topic:
https://www.irs.gov/individuals/general-itin-information
Also, please note that F-1 visa holders who substantially comply with
the requirements of that visa, and who do not exceed the duration of their
specific Visitor Exchange Program, are exempt from the Substantial
Presence Test used to determine eligibility for being a resident alien for U.S.
income tax purposes: this means that you are considered a nonresident alien.
As a nonresident alien
you will need to file a Form 1040NR to report any U.S.-source income you have. TurboTax does not support Form 1040NR, so you will
not be able to use TurboTax for your specific tax situation.
You may want to check
out Sprintax, who are specifically
geared towards international student nonresident aliens with 1040NR filing
requirements.
For more information
please see IRS Publication 519, US Tax Guide for Aliens:
https://www.irs.gov/pub/irs-pdf/p519.pdf
