Gokce Tandogdu
ITIN Specialist, itin.net
You cannot directly change an Individual Taxpayer Identification Number (ITIN) into a Social Security Number (SSN). An ITIN is issued by the IRS to individuals who need a U.S. taxpayer identification number but do not have, and are not eligible to obtain, an SSN. An SSN is issued by the Social Security Administration (SSA) and is primarily used for employment and to track Social Security benefits. The process of how to change your ITIN to an SSN involves meeting specific eligibility criteria set by the SSA and applying for an SSN, rather than converting your ITIN.
Understanding the Difference Between ITIN and SSN
An ITIN is a nine-digit number that begins with the number 9 and has a 7 or 8 in the fourth digit (e.g., 9XX-7X-XXXX or 9XX-8X-XXXX). It is assigned to individuals who are not eligible for an SSN, such as certain non-resident aliens, resident aliens, and their dependents, who need to file U.S. taxes. The IRS issues ITINs for tax purposes only. They do not authorize you to work in the United States, nor do they make you eligible for Social Security benefits.
An SSN is a nine-digit number issued by the Social Security Administration to U.S. citizens, permanent residents, and eligible temporary (working) residents. It is crucial for employment, as employers are required to report wages paid to individuals with an SSN. It also serves as the primary identifier for tracking earnings history for Social Security and Medicare benefits. If you are asking how to change your ITIN to an SSN, it means you believe you have become eligible for an SSN.
Eligibility Criteria for Obtaining an SSN
The primary reason someone with an ITIN might become eligible for an SSN is through a change in immigration status that grants work authorization in the United States. The SSA has specific rules about who can get an SSN. Generally, you must have authorization from the Department of Homeland Security (DHS) to work in the U.S. to be eligible for an SSN. This authorization can come in various forms, including:
- Employment-Based Visas: Such as H-1B, L-1, O-1, or TN visas.
- Green Card Holders (Lawful Permanent Residents): Individuals who have obtained permanent residency in the U.S.
- Asylees and Refugees: Individuals granted asylum or refugee status in the U.S.
- Certain Other Non-Immigrant Statuses: Some other visa types may permit work authorization.
If you have an ITIN because you filed U.S. taxes as a non-resident alien and now you have obtained a status that allows you to work in the U.S., you may be eligible to apply for an SSN. It is essential to have documentation from DHS proving your work authorization.
Steps to Apply for an SSN with Work Authorization
If you have determined that you meet the eligibility criteria for an SSN, the process involves applying directly with the Social Security Administration (SSA), not the IRS. You will need to gather specific documentation and visit an SSA office.
1. Gather Required Documents
The SSA requires proof of identity, proof of U.S. citizenship (if applicable), and proof of work-authorized status in the U.S. Since you likely have an ITIN, you will primarily be focused on proving your current work-authorized status. The most common documents required include:
- Proof of Identity: You must present an original document that shows your name and date of birth. Acceptable documents include a foreign passport (with an entry visa and I-94 arrival record, if applicable), a U.S. driver's license, or a U.S. state-issued identification card.
- Proof of Work Authorization: This is the most critical document. It must be an original or certified copy of a document from the Department of Homeland Security (DHS) that shows you have permission to work in the U.S. Examples include:
- Form I-551, Permanent Resident Card (Green Card)
- Form I-766, Employment Authorization Document (EAD)
- Form I-94, Arrival/Departure Record, with an attached employment authorization stamp or notation (for certain categories)
- Visa documents (like H-1B, L-1, etc.) accompanied by your Form I-94 showing your valid non-immigrant status.
- Proof of Age: Usually, the same document used for identity will also show your age. The SSA needs to verify you are under age 18 or that you meet age requirements for specific benefits.
Your ITIN itself is not a document of identity or work authorization for the SSA. It is a tax processing number issued by the IRS. You will need to present your actual immigration documents and/or work permits.
2. Complete Form SS-5, Application for a Social Security Card
You will need to complete Form SS-5, Application for a Social Security Card. This form asks for personal information such as your name, date of birth, place of birth, parents' names, and information about your work authorization.
- You can download Form SS-5 from the SSA website.
- Fill out the form completely and accurately. Do not leave any blanks. If a question does not apply to you, write "N/A" or "Not Applicable."
- Do not sign the form until you are in the presence of an SSA representative.
3. Schedule an Appointment or Visit an SSA Office
Once you have your completed Form SS-5 and all supporting documents, you need to apply for the SSN. You can:
- Visit a local SSA office: You can find your nearest office on the SSA website. While some offices accept walk-ins, it is highly recommended to schedule an appointment to minimize your wait time. You can call the SSA's national toll-free number to schedule an appointment.
- Mail your application: In some limited circumstances, you may be able to mail your application and original documents. However, this is generally not recommended for first-time applicants or those whose eligibility is based on recent immigration status changes, as it can significantly delay the process and carries the risk of losing original documents.
At the SSA office, you will present your Form SS-5 and your original supporting documents. An SSA employee will review your application and documents. They will likely make copies of your documents for their records and return the originals to you on the spot.
4. Await Your Social Security Card
After your application is processed, the SSA will mail your Social Security card to the address you provided on Form SS-5. Processing times can vary, but it typically takes 2-4 weeks from the date of your interview or application submission. If you are a non-citizen, processing may take longer as the SSA needs to verify your immigration and work status with DHS.
If you are a non-resident alien who needs to file U.S. taxes but is not eligible for an SSN, you must obtain an ITIN. If you are planning to form a U.S. LLC or obtain an EIN for your business, an ITIN may be sufficient for certain initial steps, but an SSN will be required for yourself if you plan to work in the U.S.
What If You Are Not Eligible for an SSN?
If you have an ITIN and are not eligible for an SSN, you do not need to do anything further regarding the SSN application. Your ITIN remains valid for its intended purpose: filing your U.S. federal income tax returns. You will continue to use your ITIN for any tax-related matters.
- Tax Filing: Continue to file your annual U.S. tax return using your ITIN. If you are a non-resident alien, this might be Form 1040-NR, U.S. Nonresident Alien Income Tax Return.
- Other Taxpayer Identification: If you are setting up a business, such as a U.S. LLC, and need an Employer Identification Number (EIN), you can apply for an EIN using your ITIN. The IRS requires a U.S. taxpayer identification number for EIN applications, and an ITIN fulfills this requirement for foreign nationals not eligible for an SSN.
- Banking: Opening a U.S. bank account may still be possible with an ITIN, depending on the bank's policies. Some institutions, like Mercury, Relay, or Brex, are more accommodating to foreign nationals using ITINs.
It is important to understand that an ITIN does not grant work authorization. If your goal is to work in the U.S., you must obtain the appropriate visa and work authorization from DHS. Once you have that authorization, you can then apply for an SSN.
Common Scenarios and Considerations
Understanding the nuances of ITIN and SSN eligibility is key. Here are some common situations:
- Students on F-1 Visas: F-1 students generally cannot get an SSN unless they have specific off-campus employment authorization (like OPT or CPT). If they are only filing taxes as non-residents without employment, they will use an ITIN. If they later obtain OPT and an EAD, they can then apply for an SSN.
- Dependents: Dependents may have an ITIN. If a dependent turns 18 and becomes eligible for a work visa or obtains a Green Card, they may then become eligible for an SSN.
- Spouses of U.S. Citizens/Residents: If a spouse has an ITIN and later obtains a Green Card or a work-authorized visa, they can apply for an SSN.
It's crucial to remember that the SSA determines eligibility for an SSN, and their requirements are strictly based on U.S. immigration and work authorization laws. The IRS issues ITINs, and their purpose is solely for tax administration.
When to Consult a Professional
Navigating U.S. immigration and Social Security regulations can be complex. If you are unsure about your eligibility for an SSN, or if you have a complicated immigration history, it is highly recommended to consult with:
- A Certified Acceptance Agent (CAA): While CAAs primarily help with ITIN applications, they can offer guidance on the general requirements for SSN eligibility and point you to the right resources. Many CAAs partner with immigration attorneys or tax professionals who can provide more in-depth advice.
- An Immigration Attorney: If your situation involves complex visa issues, changes in immigration status, or concerns about work authorization, an immigration attorney can provide expert advice.
- A Tax Professional: For advice on your tax filing obligations, especially if you are transitioning from needing an ITIN to potentially needing an SSN, a tax professional specializing in international tax can be invaluable.
While itin.net is a leading service for ITIN applications and can guide you through that process, understanding the distinction and application for an SSN falls under the purview of the Social Security Administration and DHS. If you need an ITIN because you are not eligible for an SSN, our service can assist you. You can learn more about our services at itin.net. For those who have questions about their tax obligations or business setup, exploring our resources on EINs and U.S. LLCs can be beneficial next steps.
In summary, the question of how to change my ITIN to an SSN is answered by understanding that it's not a conversion but an application for a new status based on eligibility for work authorization in the United States. The process requires applying directly to the Social Security Administration with the correct documentation.