SSN and ITIN: US Tax and ID Numbers for Newcomers

An SSN is used to report your wages to the government, calculate Social Security benefits, and identify you for taxes. Banks, landlords, and lenders often ask for it.

Noncitizens can get an SSN if they are authorized to work, for example:

• Green card holders
• Workers on H-1B, L-1, O-1, TN, or similar visas
• People with a work permit (EAD), including OPT students and many green card applicants (see EAD work permit)
• F-1 and J-1 students with a qualifying job, such as on-campus work

Some cards say "Valid for work only with DHS authorization." That means the number is permanent, but you can work only while your immigration status allows it.

There are three main ways:

If you go to an SSA office after arriving, wait about 10 days so your arrival record is in government systems. Students usually need a letter from their school's international office and, for on-campus jobs, a job letter. There is no fee for an SSN or card. Beware of websites that charge for "help."

An ITIN is a 9-digit number starting with 9, issued by the IRS for tax purposes only. You may need one if you must file a US tax return or are listed on one, but you are not eligible for an SSN. Examples:

• A nonresident with US income, such as rental income or investments
• The spouse or dependent child of a US citizen, green card holder, or visa holder who is listed on a US tax return
• A foreign investor or business owner with US tax obligations
• Some people who need a number to claim a tax treaty benefit

An ITIN does not:

• Authorize you to work in the US
• Change your immigration status
• Make you eligible for Social Security benefits

1. Complete Form W-7.
2. Attach your federal tax return, unless you qualify for an exception listed in the W-7 instructions.
3. Prove identity and foreign status. A valid passport is enough on its own. Otherwise you need two or more documents from the IRS list. Documents must be originals or copies certified by the issuing agency.
4. Submit by mail to the IRS, through an IRS-authorized Certifying Acceptance Agent (who can verify your documents so you keep your passport), or in person at an IRS Taxpayer Assistance Center that offers this service.

The IRS says to allow about 7 weeks, and longer during tax season or if you apply from abroad. If your ITIN has not been used on a federal tax return for 3 consecutive years, it expires and must be renewed with a new W-7 before you file.

If you get an SSN after having an ITIN, use only the SSN from then on and write to the IRS so your tax records are combined.

• Never use someone else's SSN or a made-up number. It is a federal crime and can make you inadmissible or removable.
• Keep your card in a safe place, not in your wallet.
• File taxes every year you are required to. A clean tax record helps with a green card and naturalization.
• Update SSA when you get a green card or become a citizen, so your record shows your new status.