The SSN and the ITIN are both nine-digit numbers, but different agencies issue them for different purposes. The SSN (Social Security Number) is issued by the SSA to people authorized to work; it is used for employment, taxes, and some government services. The ITIN (Individual Taxpayer Identification Number) is issued by the IRS to people who must pay federal taxes but are not eligible for an SSN; it is for taxes only and does not grant work authorization, benefits, or immigration status.
Status as of July 12, 2026. Whether the IRS may share ITIN filers' data with ICE is unsettled. An April 2025 IRS-DHS agreement allowed limited information (name, address) to be shared for people with a final order of removal or under criminal investigation; it was challenged in court, rulings have conflicted, and the matter remained before the appeals courts. The situation is changing, so current status should be verified against recent sources.
SSN: who gets one and how
The SSN is issued by the Social Security Administration (SSA) on Form SS-5. U.S. citizens are eligible, along with noncitizens who have DHS work authorization (for example, an EAD, Employment Authorization Document) and permanent residents (green card holders). There are two ways to apply: abroad, together with the immigrant visa application at the State Department (a visit to an SSA office is then usually unnecessary); or inside the U.S., at an SSA office, showing work-authorized status, identity, and age (an EAD serves as proof of both identity and work authorization; a passport or birth certificate proves age). There is no fee, and the card usually arrives by mail within 2–4 weeks. An SSN is needed for work, Social Security credit, and some government services; according to the SSA, it is not required for a driver's license, school, or private insurance. The number stays with a person for life — even if work authorization ends, the same SSN is used for taxes.
ITIN: who gets one and how
The ITIN is issued by the IRS on Form W-7 to people who are not eligible for an SSN but must file a federal tax return — regardless of immigration status. The number always begins with a nine. Form W-7 is submitted with a tax return (apart from certain exceptions) and original or certified copies of identity and foreign-status documents — by mail, at IRS Taxpayer Assistance Centers (TAC), or through Certifying Acceptance Agents (CAA). Processing takes about 7 weeks (9–11 during tax season or from abroad). An ITIN expires if it is not used on a return for three consecutive years. The key limit: an ITIN is for taxes only and does not grant work authorization, Social Security benefits, or identification outside the tax system. How work authorization itself is obtained is covered in the Work Authorization (EAD) section.
Can you work with an ITIN?
No. The ITIN is only for paying federal taxes and does not grant the right to work in the U.S. Work authorization comes from immigration status or a DHS document (such as an EAD), while the SSN serves as an identifier for the employer and the tax system. If a person is eligible for an SSN, a W-7 application will be rejected.
What happens if you had an ITIN and then got an SSN?
Once you have an SSN, you use it for all taxes. You notify the IRS of the new SSN; the agency voids the former ITIN and merges the prior tax history into the SSN. You cannot hold and use both numbers at once, and an SSN stays with you for life.
Does filing taxes with an ITIN provide tax benefits?
Some benefits are available, but with limits. Under a 2025 tax law (the One Big Beautiful Bill), the Child Tax Credit and the Earned Income Tax Credit require at least one filer with an SSN in the household, and a child must have an SSN to qualify for the Child Tax Credit. This narrowed ITIN filers' access to some refunds compared with prior years.
Do you need an SSN to get a driver's license or open a bank account?
According to the SSA, an SSN is not required for a driver's license, school, private insurance, or a range of other services — in those cases another form of identification is requested. Some banks accept an ITIN instead of an SSN to open an account.