SSN and ITIN: numbers for work and taxes
An SSN is a free Social Security number from the SSA, for work and taxes. An ITIN is a tax number from the IRS for people who can't get an SSN.
Usually you get an EAD (a USCIS work permit) first, then an SSN. Your documents are checked against DHS records.
If you have no work permit but must pay federal taxes, you need an ITIN.
Start here
- Before filing a tax return, talk to an immigration lawyer or tax professional: the IRS has shared taxpayers' addresses with ICE.
- An SSN is free: once your EAD arrives, book a visit to an SSA office yourself and bring original documents.
- An ITIN is for filing a federal tax return if you can't get an SSN. It gives no right to work and no status.
Both are nine digits: the SSN is for work, the ITIN only for taxes. If you can get an SSN, you don't need an ITIN.
SSN and ITIN side by side, according to SSA and IRS
| SSN | ITIN | |
|---|---|---|
| Who issues it | The Social Security Administration (SSA), the federal social security agency | The Internal Revenue Service (IRS), the federal tax agency |
| Who can get it | Generally, noncitizens whom DHS has authorized to work; also students and people with a valid nonwork reason | People who need a number for federal taxes and cannot get an SSN |
| What it is for | Work, taxes and Social Security benefits; you may be asked for it when you start a job, at a bank and when applying for a loan | Federal tax purposes only |
| Does it give work permission or status | Work permission is proven by the EAD; an SSN issued for nonwork purposes cannot be used to work, and if you work with it anyway, SSA will inform DHS | No: an ITIN gives no permission to work, no immigration status, and no right to Social Security benefits or to the Earned Income Tax Credit (EITC, a tax credit for working people with lower incomes) |
| Cost | Free | The IRS charges nothing for the number; help is free at IRS tax centers and at VITA sites (Volunteer Income Tax Assistance, free tax help), while Certifying Acceptance Agents charge fees |
| How to apply | Start online and bring originals to an SSA office within 45 days; if you need a visit, you can often book it online in the same request | Form W-7, a tax return and supporting documents: by mail, at an IRS tax center by appointment, or through an agent |
| When to expect it | The card arrives by mail 5 to 10 business days after approval | Allow about 7 weeks; 9 to 11 weeks during tax season (January 15 to April 30) or when applying from overseas |
Check whether you qualify
The number usually goes to noncitizens DHS has authorized to work, so you need an EAD. The SSA also issues numbers to students and to people with a legal reason to get one not for work.
Wait for your EAD
The SSA says you can request an SSN when applying for an EAD and the card comes 7 to 10 business days after the EAD. But the current I-765 edition (08/21/25) has no such questions, so if there is no card 10 business days after your EAD, book an SSA office visit yourself.
Gather original documents
A valid EAD (form I-766), your I-94 or entry stamp, a valid foreign passport and proof of age: a foreign birth certificate if you have it or can get it within 10 days, otherwise your passport or a DHS document. You need at least two separate documents; the EAD can prove both identity and work authorization.
Check that your documents are acceptable
Originals and copies certified by the issuing agency are accepted. Photocopies, notarized copies, receipts for a document you applied for and expired documents are not.
Start the application online
Start on the SSA page “Request Social Security number for the first time”, then within 45 days bring your documents to a local SSA office; you may be able to book the visit yourself. If you can't start online, fill in form SS-5 and make an appointment with the SSA.
If you have just arrived
The SSA suggests waiting about 10 days after arrival so it can verify your DHS documents online.
Go to the appointment
Everyone 12 or older asking for a first SSN has an in-person interview at the office. Bring originals.
Wait for the card
Once your documents are verified, the card comes by mail in 5 to 10 business days. If you know your number, you usually don't need the physical card.
Social Security Administration (SSA)
With a work permit (EAD)Granted asylumGreen cardFree
The federal agency that issues Social Security numbers and cards. The number and card are free. Start the request at ssa.gov/number-card: if you need to visit an office, you can often book the visit online in the same request. If the site offers no time, you can book by phone: say "Russian" and a free interpreter joins (TTY for deaf and hard of hearing people: 1-800-325-0778). Offices also provide a free interpreter.
An SSN not for work
Any status
Without work permission you can get an SSN only if federal, state or local law requires one for a benefit. You need a letter on the benefit agency's letterhead (not a form letter or photocopy) saying you are an applicant, why you need a number, which law requires it and that you meet the other requirements, with a contact name, signature and phone number. You may not work with this number: if you do, the SSA will tell DHS.
Where you don't need an SSN
Any status
Noncitizens lawfully in the US don't need an SSN to get a driver's license, enroll a child in school, buy private health insurance, or apply for school meals and subsidized housing. Banks and companies may ask for one but usually can't require it if you don't have one. You can't get an SSN just for a driver's license.
You lost your card or need to change your name
With a work permit (EAD)Granted asylumGreen cardFree
Replacing a card is free. If eligible, apply online; otherwise book an SSA office visit. The card comes by mail in 5 to 10 business days and is not printed on site. A name change works the same way, by ordering a new card: online through “Change name with Social Security” if eligible, or by appointment. On the SSA phone line, say "Russian" and a free interpreter joins.
Correct your SSA record
With a work permit (EAD)Granted asylumGreen card
On the SSA page “Personal Social Security record” you can change your name, contact details, date of birth, citizenship or status. Changes to date and place of birth, parents' names, citizenship and status need originals at an SSA office; these details are not printed on the card.
Make sure you need an ITIN
An ITIN is for federal tax purposes, such as filing a return when you can't get an SSN. You can't have both: once you get an SSN, stop using the ITIN, put the SSN on tax documents and tell the IRS by letter so all your tax records are combined under the SSN. Otherwise some wages and withheld tax may not count, and your refund may be smaller.
Fill out Form W-7
Form W-7 goes with your federal return (Form 1040 or Form 1040-NR). If you can't file the return yet and the deadline is near, write “ITIN TO BE REQUESTED” on form 4868 (extension); you can make estimated payments without an ITIN.
Gather supporting documents
A valid passport alone is enough. Otherwise you need two documents: one proving identity, one proving foreign status, with a photo on at least one; the IRS accepts 13 kinds. Originals or copies certified by the issuing agency; notarized copies and expired documents are not accepted.
Choose how to submit
By mail, at an IRS Taxpayer Assistance Center (TAC) appointment, at a VITA site that does ITINs, or with a paid Certifying Acceptance Agent (CAA).
Submit the package
Mail to: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Originals are returned to the address on line 2 within 60 days.
Wait for the reply
Usually about 7 weeks; 9 to 11 weeks in tax season (January 15 to April 30) or when filing from abroad. Letter CP565 means the number is assigned; CP566 asks for more information; CP567 is a denial.
IRS Taxpayer Assistance Centers, New York City
Any statusFree
IRS Taxpayer Assistance Centers in the Bronx, Brooklyn, New York-Harlem and Elmhurst (Queens) review form W-7 for free, verify most documents and return them at the end of the visit. Appointments are by phone only and can be weeks away. For any language other than English and Spanish, the IRS line is 833-553-9895: an interpreter joins, and you can book the visit through them.
VITA: free tax help
Any statusFree
IRS-supported free tax help sites; some help with ITINs.
Certifying Acceptance Agents
Any statusPaid
Certifying Acceptance Agents can also verify ITIN documents, but they charge; the IRS does not charge for the number.
Ordering tax forms
Any status
Order paper IRS forms online at irs.gov/forms-pubs/order-products: they come by mail.
Your name has changed
Any status
Tell the IRS about a name change by letter with the name change documents.
This is general information, not legal advice; in September 2026 the courts were still deciding these disputes. Talk to an immigration lawyer about your case.
IRS addresses passed to ICE
Any status
The IRS gave ICE the last known addresses of about 47,000 people out of roughly 1.28 million requested. On November 21, 2025 a District of Columbia court barred the IRS from sharing such data with ICE except in strict compliance with section 6103(i)(2) of the Internal Revenue Code (26 U.S.C.); on September 8, 2026 the appeals court upheld the injunction. On February 5, 2026 a Massachusetts court barred ICE and DHS from using the data received; the First Circuit was to hear arguments on October 7, 2026. In another case, the D.C. appeals court on February 24, 2026 declined to block the agreement itself, finding the tax code likely allows such sharing.
Where to take your questions
Any statusFree
Before filing a return without an SSN or with an ITIN, talk to an immigration lawyer or tax professional. New York State's Office for New Americans hotline answers immigration questions in over 200 languages, anonymously, and refers people to free lawyers. Say "Russian" and they answer through an interpreter.
- SSN
- Social Security number: a nine-digit number issued by the federal agency SSA.
- SSA
- The Social Security Administration: the federal agency that issues Social Security numbers and cards and pays benefits.
- ITIN
- Individual Taxpayer Identification Number: a tax number for people who are not eligible for an SSN; you cannot work with it.
- IRS
- The Internal Revenue Service: the federal tax agency of the United States.
- EAD
- Employment Authorization Document: the card that gives permission to work in the United States (Form I-766), issued by the federal agency USCIS.
- USCIS
- U.S. Citizenship and Immigration Services: the federal immigration agency that issues EADs and green cards and handles asylum applications.
- Injunction
- A court order to stop doing something, for example sharing information.
- U.S.C.
- The United States Code, the collection of federal laws; "26 U.S.C." is title 26, the Internal Revenue Code.
- DHS
- The U.S. Department of Homeland Security: the federal department that includes USCIS, ICE and the border agency.
- ICE
- U.S. Immigration and Customs Enforcement: the federal agency that arrests people and handles deportation cases.
- Form W-7
- Application for IRS Individual Taxpayer Identification Number: the ITIN application, submitted with a tax return.
- Tax return
- The yearly report to the tax agency about your income; for individuals it is Form 1040 or Form 1040-NR.
- Certified copy
- A copy certified by the agency that issued the document itself; a notary cannot certify such a copy.
- I-94
- The record of your entry to the United States and your authorized stay, created by the border agency CBP or another DHS agency.
This is general information, not legal advice: QARAVAN has no lawyers. QARAVAN does not help anyone enter the US and cannot arrange visas, invitations, sponsorship or evacuation. For your own case, talk to a licensed immigration attorney or a representative accredited by the U.S. Department of Justice.
Sources, checked November 2026
- ssa.gov/number-card/request-number-first-time
- irs.gov/individuals/individual-taxpayer-identification-number
- irs.gov/tin/itin/how-to-apply-for-an-itin
- irs.gov/tin/itin/irs-taxpayer-assistance-centers-with-itin-ser…
- dos.ny.gov/office-new-americans
- congress.gov/crs-product/LSB11413
- ssa.gov/number-card/replace-card
- ssa.gov/personal-record
- ssa.gov/pubs/EN-05-10096.pdf
- irs.gov/forms-pubs/order-products