Do I need an SSN or an ITIN, and how do I apply?

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If your immigration status allows you to work, you need a Social Security number, applied for at a Social Security office (or through the immigrant visa process). If you are not eligible to work but have US tax obligations, you need an ITIN from the IRS instead. Nobody needs both, and an ITIN never authorises work. The Social Security Administration issues numbers to citizens, permanent residents and people whose visa status includes work authorisation; new arrivals can request the number as part of an immigrant visa application or apply at a local office after entry, with the passport, visa and arrival record. The agency recommends waiting a short period after arrival so its systems can confirm your entry. Employers need the number for payroll and tax reporting. The Individual Taxpayer Identification Number is for people who must file or be listed on a US tax return but cannot get an SSN: a non-working spouse or dependent, or a foreign owner of a US rental property, for example. You apply on Form W-7, normally attached to a tax return, in person at an IRS assistance centre or through a certifying acceptance agent who can verify the passport without you mailing it. The two numbers are not interchangeable. If you later become eligible for an SSN, you stop using the ITIN and tell the IRS so your records merge. Keep whichever number you receive private; it is the key to your credit file and tax identity.

Do I need an SSN or an ITIN, and how do I apply?

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