What's the Difference Between an ITIN Taxpayer Number and a Social Security Number?

Although the ITIN does not give an undocumented immigrant any right to live or work in the U.S., it is useful for tax and other reasons.

By , J.D. · University of Washington School of Law

Most people who are born in or authorized to work in the United States receive what's called a Social Security number (SSN). This allows their employers to deduct amounts from their salary over their working lives, and makes them eligible for financial benefits upon retirement or becoming disabled.

If you are in the U.S. in a status that does not allow you to receive a Social Security number, however—perhaps because you are an undocumented immigrant, a nonimmigrant with a visa that doesn't allow work, or a spouse of a U.S. citizen, green card holder, or visa holder in the United States who is not allowed to work during your time here—you cannot become part of this system.

Something called an Individual Tax Identification Number (ITIN), however, issued by the Internal Revenue Service (IRS), offers some similar benefits when it comes to showing that compliance your U.S. tax obligations. Let's look closer at how the SSN and ITIN compare.

Purpose of the ITIN as Compared to an SSN

The main purpose of the nine-digit ITIN is to use in place of an SSN for purposes of filing income taxes or claiming various tax credits (such as the child care credit for a child who is a U.S. citizen or lawful resident).

The ITIN will not, however, fool an employer into thinking an undocumented person or foreign worker without a valid work permit has a right to accept employment in the United States. The employer can easily check a U.S. government database to see whether you have a valid SSN. The ITIN will only allow an employer who is willing to take a chance on (illegally) hiring an undocumented immigrant to withhold taxes on your behalf.

The ITIN also comes in handy for things like opening an interest-bearing bank account, applying for a driver's license (the laws in some states allow this to people with ITINs), and creating a track record of having lived in the United States (which is occasionally useful for gaining forms of temporary or permanent immigration status, in the nature of an amnesty).

Keep in mind, however, that the ITIN does not indicate or confirm legal status in the United States, nor grant any right to legally work here.

Obtaining an ITIN

To apply for your own ITIN, you will need to download Form W-7, Application for IRS Individual Taxpayer Identification Number, from the IRS website.

After filling out this form, you will need to attach a completed federal income tax return. The purpose of this is to show that you need the ITIN for tax-filing purposes. You can use either an original or a copy of a tax return you filed in the past (in the latter case, you'll need to write "COPY" at the top.)

Then you will need to gather original documentation or certified copies verifying your identity and foreign status. The only documents the IRS will accept for these purposes are the following, which must be current and show an expiration date and your name and photograph:

  • passport
  • national identification card
  • U.S. driver's license
  • civil birth certificate (required for dependents under age 18)
  • foreign driver's license
  • U.S. state identification card
  • foreign voter's registration card
  • U.S. military identification card
  • foreign military identification card
  • visa
  • U.S. Citizenship and Immigration Services (USCIS) photo identification
  • medical records (for dependents only; under age six), or
  • school records (for dependents only; under age 14, or under age 18 if a student).

    You can apply either by mail or in person at a local IRS office. If successful, you will receive a letter containing your number. You will not receive an actual ITIN card; this was a move to avoid confusion with SSNs and their accompanying status to work.

    Keeping Your ITIN Long-Term

    Once you have an ITIN, you will need to use it regularly (namely by entering it onto a 1040 tax return, or being claimed as a dependent on someone else's tax return).

    If you don't use the ITIN for three years in a row, you will need to revalidate it—that is, reapply. For information on how to do that, go to the Individual Taxpayer Identification Number (ITIN) page of the IRS website.

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