If you’re in the U.S. on a visa and trying to file taxes correctly, the first decision is whether you need a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). Both identify people for tax purposes, but they serve different roles for non-residents. An SSN is for those who are legally allowed to work in the U.S., while an ITIN is for people who must file or report U.S. taxes but aren’t eligible for an SSN. Picking the right number at the right time helps you stay compliant, avoid penalties, and keep clean records that follow you if your status changes.
SSN and ITIN in plain terms
- SSN (Social Security Number):
- A 9-digit number issued by the Social Security Administration used to track earnings, report income to the IRS, and determine eligibility for Social Security benefits later in life.
- Used for employment, tax filing, credit, benefits, and student records.
- Issued for life.
- ITIN (Individual Taxpayer Identification Number):
- A 9-digit number issued by the IRS that always starts with “9”.
- Used only for tax reporting.
- Does not grant work authorization or make you eligible for U.S. government benefits.
- Can expire if not used for three consecutive years.
Decide which number you need
Use these common situations to choose:
- SSN
- F-1 student with on-campus job, CPT, or OPT
- H-1B or L-1 worker
- J-1 exchange visitor with work authorization
- ITIN
- F-1 student without work authorization
- H-4 dependent who isn’t working but needs to file jointly
- Non-residents with U.S. investment, rental income, scholarships, or fellowships
- Digital nomad earning U.S.-source income without U.S. employment
(If actually employed in the U.S., get an SSN instead.)
According to analysis by VisaVerge.com, non-residents often need an ITIN to file Form 1040NR and to claim any tax treaty benefits they’re entitled to. In some cases, universities also require an ITIN to issue scholarships properly or to process tax reporting.
Step-by-step: Getting an SSN
You can apply for an SSN if you’re authorized to work in the United States, including U.S. citizens, permanent residents, F-1 students with on-campus jobs or authorized training (CPT/OPT), H-1B and L-1 workers, and J-1 exchange visitors with work authorization.
Required documents:
– Form SS-5 (Application for a Social Security Card) — complete and sign
– Passport, visa, and I-94
– I-20 or DS-2019 (for students and exchange visitors)
– Proof of employment authorization (for example, CPT/OPT approval or a job offer letter)
Application process:
1. Gather the documents listed above.
2. Complete Form SS-5.
3. Visit your local Social Security Administration office to submit your application and documents.
4. Wait for processing and card delivery.
What to expect:
– Processing time: 2–4 weeks
– Validity: SSN is valid for life, even if your visa status changes or you leave the U.S.
For general eligibility information and card services from the Social Security Administration, visit the official SSA page on number and card services at ssa.gov.
Step-by-step: Getting an ITIN
You should apply for an ITIN if you’re not eligible for an SSN but need to report U.S. income or file a tax return. This includes non-residents who receive scholarships or fellowships, dependents or spouses who aren’t work-authorized, and foreign investors reporting U.S.-source income. ITINs help you file taxes, claim treaty benefits, open certain bank accounts, and receive scholarships from U.S. institutions.
Required documents:
– Form W-7 (Application for IRS Individual Taxpayer Identification Number)
– A valid passport or certified identification
– A federal tax return (Form 1040NR) or other documents showing your tax purpose
Application methods:
– Through an IRS Acceptance Agent (often available at universities or accounting firms)
– By mail to the IRS ITIN Operations office
– In-person at IRS Taxpayer Assistance Centers
What to expect:
– Processing time: 6–8 weeks
– Expiration: ITINs expire if not used for 3 consecutive years
– Scope: ITINs are for tax reporting only; they do not give work authorization or eligibility for U.S. government benefits
Helpful official forms:
– Form W-7
– Form 1040NR
Timeline: what happens at each stage
SSN timeline (2–4 weeks):
– Week 0: Prepare documents and submit Form SS-5 in person.
– Week 1–2: SSA verifies your identity, immigration status, and work authorization.
– Week 2–4: Receive your SSN card by mail.
ITIN timeline (6–8 weeks):
– Week 0: Submit Form W-7 with passport copy and Form 1040NR (unless you qualify under another supported reason).
– Week 1–4: IRS validates your identity and your tax purpose (for example, scholarship income or filing requirement).
– Week 6–8: IRS assigns your ITIN and returns your documents by mail or through your Acceptance Agent.
Your role vs. the authorities’ role
What you must do:
– Choose the correct number based on work authorization and tax needs.
– Provide the required documents exactly as listed.
– Keep copies of everything you submit.
– Use the number consistently when filing taxes or, for SSNs, when starting employment.
What authorities do:
– SSA checks your identity and work authorization before issuing an SSN.
– IRS checks your identity and tax purpose before issuing an ITIN.
– IRS tracks whether an ITIN is used; it expires after three years of no tax use.
After you receive your number
- SSN: Use it for employment, tax filing, and records that require an SSN. It also supports building credit and accessing benefits later if you’ve paid into the system.
- ITIN: Use it to file your U.S. tax return, claim treaty benefits, report scholarship or fellowship funds, and list dependents if eligible.
Protect your number. Share it only when required for tax or payroll purposes. Keep the original card in a safe place and use copies when possible.
Important: You should not hold both an SSN and an ITIN. If you have an ITIN and later qualify for an SSN, apply for the SSN and update your IRS records so your tax history is merged.
If your circumstances change
If you have an ITIN and later qualify for an SSN (for example, an F-1 student moves to OPT, or a dependent later becomes a worker), follow these steps:
- Apply for the SSN as soon as you become eligible.
- Write to the IRS and include your new SSN.
- Ask the IRS to merge your tax records so your history stays accurate.
- Stop filing future returns with the old ITIN.
If you already have an SSN, do not apply for an ITIN. Use your SSN for all future tax filings.
Common pitfalls and how to avoid them
- Applying for an ITIN when you’re eligible for an SSN: If you’re work-authorized, go straight for the SSN. An ITIN won’t work for payroll.
- Filing taxes without any number: If you’re not SSN-eligible, apply for an ITIN with your Form 1040NR. This keeps you compliant.
- Letting an ITIN go unused: If you don’t file for three years, the ITIN can expire. Plan ahead during years without income by reviewing your filing need.
- Mismatched records after status change: After you get an SSN, notify the IRS so your ITIN history links to your SSN.
Quick checklist for non-residents
- Are you authorized to work in the U.S.?
- Yes → Apply for an SSN
- No → Apply for an ITIN if you must file or report U.S. taxes
- Do you have the right documents?
- SSN: Form SS-5, passport, visa, I-94, I-20/DS-2019 (if applicable), and proof of work authorization
- ITIN: Form W-7, passport or certified ID, and Form 1040NR (or other proof of tax purpose)
- Do you know the timing?
- SSN: 2–4 weeks
- ITIN: 6–8 weeks
- Have you kept copies of everything?
- Did your status change later?
- If you moved from ITIN to SSN, write the IRS to merge your records
Practical scenarios
- F-1 student with a scholarship but no job: Cannot get an SSN, but can get an ITIN to file a tax return and report scholarship income.
- H-1B worker: Needs an SSN for payroll and tax reporting.
- H-4 spouse not working: May need an ITIN to file jointly.
- Foreign investor with U.S. rental income: Needs an ITIN to report income and pay U.S. taxes.
Where to find official forms and guidance
- SSN application form: Form SS-5
- ITIN application form: Form W-7
- Nonresident tax return: Form 1040NR
- General SSA card and number information: Social Security Number and card services
Choosing between a Social Security Number and an ITIN comes down to work authorization and tax obligations. For non-residents, getting this right means smoother tax filings, fewer delays, and steady records that reflect your real situation. If you’re unsure, match your status to the scenarios above and follow the step-by-step sections to gather the exact documents, submit to the right agency, and track the timeline so you know what to expect next.
This Article in a Nutshell
Non-residents must choose SSN or ITIN based on work authorization: SSNs (SSA) are for employment and are lifelong; ITINs (IRS) are tax-only, start with 9, expire after three years of nonuse. Apply for SSN with Form SS-5 and proof of authorization (2–4 weeks). Apply for ITIN with Form W-7 plus Form 1040NR or other tax purpose documents (6–8 weeks). If you later get an SSN, notify the IRS to merge records and stop using the ITIN.
