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

Most people who are born in or authorized to work in the United States receive what's called a Social Security number (SSN). Employers are required to check SSNs when hiring, and it lets them deduct Social Security and Medicare taxes from wages and makes. The ultimate purpose is to make workers eligible for retirement, disability, and survivor benefits after they've earned enough work credits. (One can earn up to four work credits per year; in 2025, one credit for every $1,810 of wages, and four credits after reaching $7,240 in annual wages.)

If, however, you are in the United States in a status that does not allow you to receive a Social Security number—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 the Social Security 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. But don't make the mistake of thinking that ITINs are the same as SSNs or help you legalize your status or obtain way right to work. Let's look closer at how the SSN and ITIN compare.

Who Can Get an SSN in 2025?

Only U.S. citizens, lawful permanent or conditional residents, and noncitizens who've been authorized by the U.S. government to work—including people with certain types of visas and those with approved Employment Authorization Documents (EADs)—qualify for SSNs. They would typically obtain one by applying to a Social Security Administration (SSA) office. If your immigration status does not allow work, or you are not a lawful U.S. resident or a citizen, you cannot receive an SSN.

Who Can Get an ITIN in 2025?

Pretty much anyone who is not eligible for an SSN can apply for an ITIN, assuming they can supply the basic identity and other paperwork required, which is minimal (described below). The main point is to make the process of collecting taxes easy, even for people who aren't part of the Social Security system.

Why ITINs Are Useful

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 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).

Limits and Risks for a Foreign National Using an ITIN

An ITIN does not provide any form of legal status in the United States, nor grant any right to legally work here. It will not 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.

In fact, it practically highlights the fact that the person doesn't qualify for an SSN. Also, the employer can easily check a U.S. government database to see whether the would-be worker has a valid SSN. In essence, the ITIN will only allow an employer who is willing to take a chance on (illegally) hiring an undocumented immigrant to at least comply with their duty to withhold taxes on that person's behalf.

An additional concern is that, if the IRS starts sharing information with Immigration and Customs Enforcement (ICE), as the Trump Administration is arranging for, the ITIN could lead directly to its holder being placed into deportation (removal) proceedings. Although in September of 2025, a federal court ordered a temporary halt to any data sharing, pending further litigation, there are competing lawsuits going on, and suggestion that much data has already been shared.

How to Obtain 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 identity card
• U.S. driver's license
• civil birth certificate (required for dependents under age 18)
• foreign driver's license
• U.S. state identity card
• foreign voter's registration card
• U.S. military identity card
• foreign military identity card
• visa
• U.S. Citizenship and Immigration Services (USCIS) photo identification, such as a travel document
• medical records (for dependents only; under age 6), 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 you're willing to pay for the help, some people find it convenient to use the services of a Certified Acceptance Agent (authorized by the IRS) for this task.

If your ITIN application is 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.