Gokce Tandogdu
ITIN Specialist, itin.net
Yes, you can have both an Individual Taxpayer Identification Number (ITIN) and a Social Security Number (SSN). The question, "Can I have both ITIN and SSN?" is a common one for individuals who may qualify for both, and the straightforward answer is yes.
Each number serves a distinct purpose within the U.S. tax system and for identification. An SSN is primarily issued to U.S. citizens, permanent residents, and certain temporary working residents. An ITIN is issued by the Internal Revenue Service (IRS) to individuals who need a U.S. taxpayer identification number but do not have and are not eligible to obtain an SSN. This typically includes non-resident aliens who have U.S. tax filing obligations, such as those with U.S. source income, or individuals who are dependents or spouses of U.S. citizens/residents.
Eligibility for one does not preclude eligibility for the other, although the circumstances under which someone might need or obtain both are specific. The key is understanding the distinct criteria for each number and the unique situations that might lead to possessing both.
Eligibility for an SSN
Eligibility for a Social Security Number is determined by U.S. immigration law and Social Security Administration (SSA) regulations. Generally, you must have authorization to work in the United States to be eligible for an SSN. This includes:
- U.S. Citizens: All U.S. citizens are eligible for an SSN.
- Lawful Permanent Residents (Green Card Holders): Individuals with a green card are authorized to work in the U.S. and are eligible for an SSN.
- Non-Immigrant Visa Holders Authorized to Work: Certain non-immigrant visa holders, such as those with an H-1B visa (specialty occupation), L-1 visa (intracompany transfer), or O-1 visa (extraordinary ability), are authorized to work and thus eligible for an SSN.
- Refugees and Asylees: Individuals granted refugee or asylum status are eligible for an SSN.
The application for an SSN is made using Form SS-5, Application for a Social Security Card, submitted to the Social Security Administration (SSA). You will need to provide proof of identity, age, and U.S. work authorization. The SSA reviews these applications and determines eligibility based on federal law.
Eligibility for an ITIN
An Individual Taxpayer Identification Number (ITIN) is issued by the IRS to individuals who are required to have a U.S. taxpayer identification number for tax purposes but do not have and are not eligible to obtain an SSN. The primary reason for obtaining an ITIN is to comply with U.S. tax laws, such as filing a U.S. federal income tax return. Common scenarios include:
- Non-resident aliens with U.S. income: If you are a non-resident alien and have income from U.S. sources (e.g., from investments, rental properties, or services performed in the U.S.) that is subject to U.S. tax withholding, you will likely need an ITIN to file your tax return and claim any applicable treaty benefits or refunds.
- U.S. residents with tax obligations but no SSN: This can include certain resident aliens who are not eligible for an SSN but have U.S. tax filing requirements.
- Dependents and spouses of U.S. citizens/residents: If you are a dependent or spouse of a U.S. citizen or resident alien and you do not have an SSN, you may need an ITIN to be claimed on their tax return.
- Students on F, J, or M visas: While these visas do not typically grant work authorization, students may need an ITIN for certain tax filings, such as reporting scholarships or grants that are considered taxable income, or if they are engaging in certain on-campus employment that requires tax reporting.
- Individuals opening a U.S. bank account: While many banks now issue U.S. bank accounts to non-residents without an SSN or ITIN, some may still require an ITIN, especially if you are not physically present in the U.S. to open the account. itin.net can assist with ITIN applications. For information on opening a U.S. bank account, consider resources like /bank-account.
The application for an ITIN is made using Form W-7, Application for IRS Individual Taxpayer Identification Number. This form is submitted to the IRS, along with original or certified copies of identification documents and proof of foreign status, and a U.S. federal tax return (unless an exception applies). The IRS processes these applications and issues the ITINs. The process can take several weeks to months.
Situations Where You Might Have Both an SSN and an ITIN
While it's not common to actively apply for both simultaneously for the same purpose, individuals can and do end up having both an SSN and an ITIN during their lifetime. Here are a few scenarios:
Prior SSN Eligibility, Later ITIN Need: Someone might have been eligible for and obtained an SSN years ago due to work authorization. Later, perhaps after their work authorization expired or they changed immigration status, they may have U.S. income that requires tax filing and for which they are no longer eligible for an SSN. In this case, they might apply for and receive an ITIN. The IRS generally prefers individuals to use their SSN if they have one. However, if the SSN is no longer valid for tax purposes (e.g., due to expired work authorization), an ITIN may be necessary for specific tax filings.
Dependents Becoming Work Authorized: A child might have received an ITIN as a dependent on their parents' tax return. Later, upon turning 18 or obtaining specific work authorization, they become eligible for an SSN. They would then apply for an SSN. The IRS generally expects individuals to use their SSN for all tax filings once they have one. The ITIN may become inactive for future use once an SSN is issued.
International Employees with Complex Tax Situations: An individual might be working in the U.S. on a work-authorized visa and have an SSN. They might also have foreign-sourced income or other financial activities that, for some specific reporting requirements (though rare for individuals), might necessitate the use of an ITIN. More commonly, however, the IRS requires individuals to use their SSN if they have one.
Mistaken Applications or Dual Applications: In very rare cases, an individual might mistakenly apply for an ITIN when they are already eligible for or possess an SSN, or vice versa. The IRS has procedures to identify such instances. If you have an SSN, you should generally use it for all tax filings. If you have applied for an SSN and are awaiting a decision, you should generally wait for the SSN before applying for an ITIN, unless specific tax filing deadlines necessitate immediate action.
ITIN for Non-Tax Purposes (Rare and Discouraged): Historically, some individuals have sought ITINs for purposes other than tax filing, such as opening bank accounts or obtaining credit, especially if they lacked an SSN. However, the IRS explicitly states that ITINs are for tax administration and reporting only. Relying on an ITIN for non-tax purposes is generally not recommended and may lead to confusion. With the increasing availability of ITINs and EINs, and improved banking access for non-residents, the need for ITINs for non-tax reasons has diminished.
The IRS Preference: SSN Over ITIN
The IRS has a clear policy: if you are eligible for an SSN, you must obtain and use it for all tax purposes. An SSN is considered a superior identification number for tax matters. If you have been issued an SSN, you should not apply for an ITIN. If you have an existing ITIN and are later issued an SSN, you must notify the IRS and begin using your SSN for all future tax filings.
Failure to use your SSN when you have one can lead to processing delays, notices from the IRS, and potential penalties. The IRS uses the SSN as the primary identifier for individuals in its systems. An ITIN is a substitute number issued only when an SSN is not available or applicable.
How to Apply for Each Number
Applying for an SSN
- Determine Eligibility: Ensure you have valid U.S. work authorization or are a U.S. citizen.
- Complete Form SS-5: Download Form SS-5, Application for a Social Security Card, from the SSA website.
- Gather Documents: You will need original documents proving your identity (e.g., U.S. driver's license, U.S. passport), age (e.g., birth certificate), and immigration status and work authorization (e.g., Form I-551 Permanent Resident Card, Form I-766 Employment Authorization Document, or relevant visa documentation).
- Submit Application: File your completed Form SS-5 and supporting documents at your local Social Security office. You can find your nearest office on the SSA website.
- Processing: The SSA typically processes SSN applications within 10-14 business days, though it can sometimes take longer, especially during peak periods.
Applying for an ITIN
- Determine Eligibility: Confirm you have a tax filing requirement or meet an exception for needing an ITIN (e.g., dependent, specific reporting needs) and are not eligible for an SSN.
- Complete Form W-7: Download Form W-7, Application for IRS Individual Taxpayer Identification Number, from the IRS website.
- Gather Documents: You need to provide original or certified copies of identification documents (e.g., passport, national identity card, driver's license) and proof of foreign status. The most commonly accepted document is a valid passport.
- Attach U.S. Federal Tax Return: Generally, you must include a completed U.S. federal tax return with your Form W-7. If you are applying based on an exception (e.g., treaty benefits, dependent status), you may not need to attach a full tax return, but you must follow the specific instructions for that exception.
- Submit Application: You have several options for submitting your W-7:
- Mail to the IRS: Send your W-7, tax return, and identification documents to the IRS address listed in the Form W-7 instructions. This is the most common method but can lead to significant delays as your original documents are mailed back to you.
- Through a Certified Acceptance Agent (CAA): You can apply through a CAA, such as itin.net. CAAs are individuals or entities authorized by the IRS to help taxpayers apply for ITINs. They can verify your original identification documents, reducing the risk of loss during mailing, and forward your application to the IRS. This is often a faster and more secure method. The service at itin.net assists with the ITIN application process.
- IRS Taxpayer Assistance Centers (TACs): Some IRS TACs offer ITIN application services by appointment, but availability is limited.
- Processing: IRS processing times for ITIN applications can vary significantly, typically ranging from 7 to 14 weeks, but sometimes longer during peak tax seasons.
What Happens If You Have Both?
If you have legitimately obtained both an SSN and an ITIN, the primary rule is to use your SSN for all tax-related matters. The IRS views the SSN as your permanent taxpayer identification number. Your ITIN may become inactive once the IRS records indicate you have been issued an SSN. If you continue to use an inactive ITIN after receiving an SSN, it can cause issues with your tax processing, leading to notices from the IRS, such as a CP-48 Notice, which informs you that you have an SSN and should be using it.
If you receive a notice like CP-48, you should follow the instructions provided, which usually involve submitting proof of your SSN to the IRS to reconcile your account. It's crucial to rectify this situation promptly to avoid further complications with your tax filings and any potential penalties.
When an ITIN is Necessary for Non-Residents
For many non-residents, the ITIN is the primary or only taxpayer identification number they will use for U.S. tax purposes, especially if they are not eligible for an SSN. This is common for individuals who:
- Own U.S. rental property and receive rental income.
- Have U.S. investment accounts generating dividend or interest income subject to U.S. tax.
- Are required to file informational returns, such as Form 5472, for certain U.S. business activities, like owning a U.S. LLC, even if they don't have active operations or income in the U.S. This is a critical filing for foreign-owned U.S. entities, and failure to file can result in significant penalties. Applying for an ITIN is often a prerequisite for fulfilling these reporting obligations if no SSN is available. For more information on U.S. LLCs and related tax forms, explore /llc.
- Are required to file Form 1040-NR, U.S. Nonresident Alien Income Tax Return.
In these scenarios, the ITIN facilitates compliance with U.S. tax law, allowing for proper reporting of income, payment of taxes, and claiming of refunds or treaty benefits.
Can I Get an ITIN for My Business?
It's important to distinguish between personal identification numbers and business identification numbers. An ITIN is for individuals, while a business that needs to identify itself to the IRS for tax purposes will typically need an Employer Identification Number (EIN), also known as a Federal Tax Identification Number. You apply for an EIN using Form SS-4, Application for Employer Identification Number, through the IRS. Many foreign nationals who set up a U.S. LLC will need to obtain an EIN for that entity, even if they themselves have an ITIN. The process for obtaining an EIN is separate from obtaining an ITIN. You can learn more about applying for an EIN at /ein.
Summary: The Distinction and Coexistence
In summary, the answer to "Can I have both ITIN and SSN?" is yes. However, the practical application is that if you are eligible for an SSN, you must use it for all U.S. tax purposes. An ITIN is a fallback identification number for those who cannot obtain an SSN but have a U.S. tax obligation. While it's possible to have been issued both at different times in your life, the IRS expects you to use your SSN exclusively for tax matters once you have it. Understanding the specific requirements and purpose of each number is key to maintaining compliance with U.S. tax laws. For assistance with the ITIN application process, consider the services offered at itin.net, which can streamline the application, especially when using a Certified Acceptance Agent.