An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to people who cannot get a Social Security Number but need to file US tax returns. A Social Security Number (SSN) is a nine-digit number issued by the Social Security Administration to US citizens and authorized workers for tracking earnings and benefits. While both serve as tax identification numbers, they have different eligibility requirements, purposes, and work authorization implications.
| Feature | ITIN | SSN |
|---|---|---|
| Issued By | IRS | Social Security Administration |
| Work Authorization | No | Yes |
| Primary Use | Tax filing only | Tax filing, employment, and benefits |
| Expires | After 3 years of non-use | Never |
| Format | 9XX-XX-XXXX | XXX-XX-XXXX |
The ITIN exists specifically for tax purposes when someone cannot obtain an SSN. The IRS created this number in 1996 to help people comply with tax laws regardless of immigration status.
You can use an ITIN to file federal tax returns and claim refunds when applicable. Banks accept ITINs for opening accounts, and some mortgage lenders work with ITIN holders.
The ITIN does not grant immigration benefits or work authorization. It simply allows you to meet tax obligations and receive refunds you are owed.
The Social Security Administration issues SSNs to track earnings for retirement and disability benefits. Every US citizen receives an SSN at birth or shortly after.
Employers must verify your SSN before hiring you for legal employment in America. Your SSN serves multiple purposes beyond filing taxes, including government benefits, loans, and identity verification.
Unlike an ITIN, an SSN never expires and remains valid throughout your entire life. You keep the same number even if you change your name or move states.
Foreign nationals who own US rental property must file tax returns annually. Non-resident aliens who receive income from US sources need ITINs for tax reporting.
Spouses and dependents of people with SSNs or ITINs sometimes need their own ITIN. International students on F-1 visas who cannot get SSNs may need ITINs for taxable scholarship income.
Anyone born in the United States automatically qualifies for an SSN. Lawful permanent residents must obtain an SSN to work in America.
Foreign workers with valid employment authorization receive SSNs through designated visa programs. Naturalized citizens who did not previously have SSNs must apply after gaining citizenship.
An SSN indicates you have authorization to work legally in the United States. Employers verify this number through government systems before allowing employment.
An ITIN explicitly does not grant work authorization under any circumstances. Using an ITIN to work can result in serious legal consequences for both workers and employers.
SSNs serve multiple purposes, including employment tracking, benefit eligibility, and identity verification. Your SSN connects earnings to future retirement and disability benefits.
ITINs have one purpose: processing federal tax returns for the IRS. You cannot use an ITIN for state benefits or Social Security claims.
The Social Security Administration operates offices in every state where you can apply in person. The IRS handles all ITIN applications through mail or designated acceptance agents.
SSN applications require proof of citizenship or authorized immigration status. ITIN applications require proof of identity and foreign status, but not work authorization.
Your SSN remains valid for life and never requires renewal. ITINs expire after three consecutive years without use on a federal tax return.
All ITINs issued before 2013 have expired and must be renewed. Renewing requires submitting the same documents as a new application.
Both use nine-digit formats with dashes. ITINs always begin with the number 9 and have specific ranges in positions four and five (9XX-XX-XXXX).
SSNs begin with any number from 001 through 899. The Social Security Administration now assigns numbers randomly rather than by geographic area.
SSN holders can qualify for Social Security retirement benefits after earning 40 work credits. These monthly payments continue from retirement age until death.
ITIN holders cannot earn Social Security credits or qualify for retirement benefits. Contributions made under an ITIN do not count toward any benefit program.
Most banks accept ITINs for opening checking and savings accounts nationwide. Financial institutions recognize ITINs as valid taxpayer identification numbers.
SSNs provide access to wider financial products, including credit cards and loans. Building credit with an ITIN is possible, but more difficult.
The SSN application process takes two to three weeks for most applicants. You can visit Social Security offices in person for faster service.
ITIN applications can take seven weeks or longer during peak tax season. No expedited processing exists regardless of urgency.
The Social Security Administration shares SSN information with multiple government agencies. Immigration enforcement and state agencies routinely access SSN databases.
The IRS generally does not share ITIN information with immigration enforcement. Federal law separates tax administration from immigration enforcement.
Both numbers allow standard deductions and credits on federal returns. Tax treaty benefits may have different requirements based on your number type.
SSN holders can claim earned income credits and child tax credits without extra documentation. ITIN holders face restrictions on certain tax credits.
Apply when you file your federal tax return for the first time. Submit applications at least ten weeks before tax filing deadlines.
Request renewal before your old ITIN expires if you plan to file soon. Do not apply for an ITIN if you qualify for an SSN.
Apply immediately after receiving work authorization or immigration approval from USCIS. Newborn parents should apply to the hospital.
Green card recipients should visit Social Security offices within days of receiving their cards. Citizens returning from abroad should apply before seeking employment.
Complete Form W-7 and attach your tax return. Provide original documents or certified copies proving identity and foreign status.
Mail your application to the IRS address listed in Form W-7 instructions. Consider using a Certified Acceptance Agent to protect original documents.
The IRS will mail your ITIN letter within seven to eleven weeks. Your original documents will return separately within 60 days.
Note: Using a Certified Acceptance Agent protects your passport from being lost in the mail.
Gather proof of age, identity, and citizenship or immigration status. Complete Form SS-5 is available.
Visit a Social Security office with your completed form and original documents. A representative will process your application immediately.
Your SSN card arrives by mail within two to three weeks. Store the card safely at home rather than carrying it daily.
The IRS requires one primary document, such as a valid passport. Without a passport, submit at least two secondary documents.
Acceptable documents include national ID cards, foreign driver's licenses, and civil birth certificates. Documents must be originals or certified copies from issuing agencies.
US-born applicants need an original birth certificate or certified copy. Foreign-born US citizens need a US passport or Certificate of Naturalization.
Permanent residents need their unexpired green card. Temporary workers must provide I-94 records and work authorization documents.
Using ITIN for Employment: ITINs do not authorize work under any circumstances. Employers who accept ITINs face serious penalties.
Delaying Applications: Waiting until tax season guarantees processing delays. Apply early to avoid missing deadlines and refunds.
Sending Photocopies: The IRS requires original documents or certified copies. Simple photocopies or notarized copies will be rejected.
Applying for Both Numbers: You cannot have both valid numbers simultaneously. Always apply for an SSN first if you qualify.
How to differentiate between ITIN and SSN?
ITINs always start with the number 9, while SSNs start with any number except 9. ITINs only work for tax filing, while SSNs serve multiple purposes, including employment.
Why would someone have an ITIN instead of a Social Security Number?
People who cannot get SSNs due to immigration status but have tax obligations need ITINs. This includes non-resident aliens with US income and dependents of taxpayers.
What is the difference between a Social Security Number and a TIN number?
A TIN (Taxpayer Identification Number) is the general category that includes SSNs and ITINs. When the IRS requests a TIN, you can provide either number.
Can you use your ITIN number as a Social Security Number?
No, you cannot use an ITIN in place of an SSN for employment or benefits. Attempting this constitutes fraud and results in serious consequences.
Can a person have both ITIN and SSN?
You cannot have both numbers active simultaneously. The IRS automatically deactivates your ITIN once you receive an SSN.
How long is ITIN valid?
ITINs remain valid if used on a federal tax return at least once every three years. Unused ITINs expire and require renewal before filing again.
Can I transfer my ITIN to my Social Security Number?
You cannot transfer an ITIN to an SSN. The IRS will link your old ITIN tax history to your new SSN when notified.
Can I work legally with an ITIN?
No, an ITIN does not authorize employment under any circumstances. You must obtain proper work authorization and an SSN to work legally.
What are the benefits of having an ITIN number?
The main benefit is filing tax returns and receiving refunds for overpaid taxes. ITINs also allow opening bank accounts and may enable homeownership through certain lenders.
Can I open a bank account with an ITIN?
Yes, most banks and credit unions accept ITINs for opening checking and savings accounts. Federal regulations recognize ITINs as valid identification.
Can I use my ITIN for taxes?
Yes, using your ITIN for filing federal tax returns is its primary purpose. You must include it on all tax forms requesting taxpayer identification.
Is ITIN expired in 2025?
Many ITINs have expiration dates based on issue date and usage. Check the IRS website or call their helpline to verify your specific ITIN status.
Applying for an ITIN or filing US tax returns can feel complicated when unfamiliar with the process. Easy Tax Store helps foreign nationals and non-residents complete applications accurately.
Our team understands the unique situations faced by people who worked in the United States but cannot get SSNs. We handle ITIN applications, tax return preparation, and refund claims.
Contact us at Easy Tax Store to discuss your situation and learn how we can help with your US tax needs.
Take your next step: Determine which number you need, gather your documents, and start your application before tax season.