If you are a nonresident alien in the U.S., understanding whether you need a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) is an important first step in staying tax compliant.
While both numbers are used for tax reporting, they serve very different purposes, and having the wrong one, or applying for one unnecessarily, can lead to delays and filing issues.
Knowing which number applies to your situation can help ensure your income is reported correctly and your tax return is filed without complications.
So, let’s look at the main differences between the two, and how both will affect you when tax-filing time rolls around.
Social Security Number (SSN)
A Social Security Number is issued by the Social Security Administration and is primarily used to track employment and earnings in the United States.
Eligibility and use
Nonresident aliens may qualify for an SSN if they are authorized to work in the U.S., such as students on F-1 visas with CPT or OPT.
When is an SSN required?
An SSN is required if you are being paid for work and your employer needs to report your wages to the IRS. It also allows employers to correctly withhold taxes and report income on forms like the W-2.
If you are eligible for an SSN, you generally must apply for one rather than an ITIN. If you apply for an ITIN in this instance, the application will be rejected with the reasoning that you are eligible for an SSN.
Individual Taxpayer Identification Number (ITIN)
An ITIN is issued by the IRS to individuals who need to file a U.S. tax return or be listed on one but are not eligible for a Social Security Number.
For many nonresident aliens, this includes students or scholars who receive taxable income such as scholarships, fellowships, or investment income, but are not employed.
An ITIN is used strictly for tax reporting purposes. It does not authorize employment, provide Social Security benefits, or change your immigration status.
SSN vs ITIN – how to know which one you need
The key factor in deciding between an SSN and an ITIN is whether you are authorized to work in the U.S.
- If you are working or will be working in the U.S. and have employment authorization, you will typically need an SSN.
- If you are not authorized to work but still have a U.S. tax filing obligation, an ITIN is usually required instead.
You may need an SSN or ITIN before filing your U.S. tax return, especially if you have taxable income or taxes withheld.
Employers also require an SSN to place you on payroll, while the IRS requires either an SSN or ITIN to process a tax return.
Applying for the correct number early can help avoid delays during tax season and ensure your tax return is accepted without errors.
Some nonresident aliens initially need an ITIN and later qualify for an SSN once they begin authorized employment. When this happens, the SSN replaces the ITIN for future tax filings.
| Category | SSN (Social Security Number) | ITIN (Individual Taxpayer Identification Number) |
|---|---|---|
| Who needs it | International students authorized to work in the U.S. | International students not eligible for SSN but still need to file taxes |
| Main purpose | Work authorization + tax reporting | Tax reporting only (no work authorization) |
| Work requirement | Must have a job offer or employment authorization | No job required |
| Used for tax filing | Yes | Yes |
| Issued by | Social Security Administration (SSA) | Internal Revenue Service (IRS) |
| Application form | Form SS-5 | Form W-7 |
| Examples of when needed | On-campus job- CPT / OPT employment | Filing Form 8843 or tax return without SSN- Receiving taxable scholarships/grants |
When filing tax forms, you will need an ITIN or SSN. If you do not have an ITIN or SSN, you will need to apply for one.
You can apply for an ITIN alongside filing your nonresident tax return with Sprintax Returns.
Alternatively, if you apply for an ITIN or SSN in advance of filing your tax return, you can prepare your SSN or ITIN application forms with Sprintax Forms.
How to get an ITIN for a nonresident alien
To obtain an ITIN, you need to fill out and sign Form W-7 and submit documents that verify your identity and your status as a foreign national.
How to get an SSN as a nonresident
1. Confirm eligibility and work authorization
To get a Social Security Number as a nonresident, you must first have authorization to work in the U.S.
This typically means:
- Securing an on-campus job;
- Being approved for work programs like CPT or OPT;
- Academic Training for J-1 students.
2. Obtain required letters
Once you have a job offer, you should request:
- A letter from your employer confirming your position, start date, and work details;
- In some cases, F-1 students also need a supporting letter from their Designated School Official.
3. Gather required documents
After that, gather the required documents, including:
- Valid passport and visa;
- I-94 arrival record;
- I-20 (for F-1 students) or DS-2019 (for J-1 students);
- Job offer letter and any proof of work authorization if applicable.
4. Complete Form SS-5 and submit the application
You will then complete Form SS-5, which is the application for a Social Security card, and take it, along with your documents, to a local Social Security Administration (SSA) office to apply in person. There is no fee for applying.
5. Receive your card
Once you submit your application, it usually takes about 2 to 4 weeks to receive your SSN card by mail. While you may begin working if you are authorized (even before receiving your SSN), you must provide the number to your employer once it arrives.
How Sprintax can help
Sprintax can support international students and nonresidents in both preparing tax-related forms and handling tax filings when they do not yet have an ITIN.
Through Sprintax Forms, we help users prepare application forms such as the ITIN (Form W-7) and can also assist with documentation needed for SSN-related processes, ensuring that the forms are completed correctly to avoid delays.
In addition, when a student needs to file a U.S. tax return but does not yet have a TIN, Sprintax Returns allows them to prepare their tax return and simultaneously generate an ITIN application to submit alongside it.
This combined process streamlines compliance, making it easier for nonresidents to meet IRS requirements even if they have not yet received an SSN or ITIN.
FAQs
Do I need an ITIN if I don’t earn U.S. income?
No, you only need an ITIN if you have a U.S. tax filing requirement.
Does ITIN expire?
Yes, it expires if not used for 3 consecutive tax years or under certain IRS rules.
For example, as of 2026, if your ITIN was not used on a tax return for tax years 2022, 2023, or 2024, it expired on December 31, 2025.
How do I know if my ITIN is valid?
Your ITIN is valid if it meets these two criteria:
- You have used it on a federal tax return at least once in the last 3 consecutive years.
- Your middle digits (e.g., 9XX-70-XXXX) haven’t been deactivated by the IRS. If they are 70–88 or 90–99, and you haven’t renewed recently, it has likely expired.
The quickest check: Look for IRS Notice CP48, which is mailed to to your last known address if your ITIN is about to expire, or log into your IRS Online Account to check for notices.
Filing a tax return with an expired ITIN will cause processing delays and reduced refunds.
How do I know if I have an ITIN number?
You would have received it in an IRS letter when it was issued.
How long does it take to get my ITIN?
Usually 7 to 11 weeks after you apply.
Can I work in the U.S. with an ITIN number?
No, an ITIN does not give you permission to work.
Can I open a bank account with an ITIN?
Yes, many banks accept an ITIN instead of an SSN.
How to get a U.S. Social Security number as a nonresident?
You can only get an SSN if you have authorization to work or another qualifying status in the U.S.
You can fill out your SSN application form easily online with Sprintax Forms.
Can I apply for a Social Security number from outside the U.S. as a nonresident?
Generally no, you must apply from within the U.S. with proper eligibility and documentation.
