SSN or ITIN? Which number you need, and how to get it
Almost everyone in the U.S. needs a number for taxes, banking and work. For most people it is a Social Security number (SSN). If you cannot get one but still have to file taxes, the IRS gives you an Individual Taxpayer Identification Number (ITIN) instead.
General information only, not legal advice. Your tax situation can be complex. Ask a tax professional about your own return.
The short answer
- SSN: for U.S. citizens and noncitizens who are allowed to work in the U.S. You get it from the Social Security Administration (SSA).
- ITIN: for people who must file a U.S. tax return or give a tax number, but cannot get an SSN. You get it from the IRS.
- You never need both. If you become eligible for an SSN, you use the SSN and tell the IRS to stop using your ITIN.
Getting an SSN
- Many new immigrants ask for an SSN in their immigrant visa application, and the card is mailed after they arrive.
- Otherwise, apply with SSA (Form SS-5) and show your immigration documents that prove you can work, such as a green card or a work permit (EAD).
- F-1 and J-1 students usually need a job offer or work authorization first. Ask your school’s international office.
Getting an ITIN
- Apply on Form W-7, usually attached to your federal tax return, with documents proving your identity and foreign status (often your passport).
- You can mail it, or use an IRS Certifying Acceptance Agent or an IRS office so you do not have to mail your original passport.
- Spouses and dependents may need ITINs too, if they are on your return and cannot get SSNs.
What an ITIN does not do
- It does not give permission to work.
- It does not change your immigration status.
- It does not make you eligible for Social Security benefits.
ITINs expire
If your ITIN is not used on a federal tax return for 3 tax years in a row, it expires on December 31 of the third year. To use it again, you renew it with a new Form W-7 (usually with a tax return).
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