Gokce Tandogdu
ITIN Specialist, itin.net
You cannot directly "update" an ITIN to an SSN. Instead, you must apply for an SSN once you become eligible. An Individual Taxpayer Identification Number (ITIN) is for individuals who are required to have a U.S. taxpayer identification number but do not have, and are not eligible to obtain, a Social Security number (SSN). The IRS issues ITINs to non-resident aliens, resident aliens, and others who need a U.S. taxpayer ID but aren't eligible for an SSN. This situation commonly arises for individuals who initially qualified for an ITIN due to their non-resident status but later gain authorization to work in the U.S., thereby becoming eligible for an SSN. This guide explains the process for individuals asking how to update ITIN to SSN in IRS systems.
Eligibility for a Social Security Number (SSN)
Eligibility for an SSN is primarily determined by your legal authorization to work in the United States. If you are not authorized to work in the U.S., you generally cannot obtain an SSN. The Social Security Administration (SSA) is the agency responsible for issuing SSNs, not the IRS. However, the IRS plays a role in the process by verifying your U.S. tax status and the necessity of a taxpayer identification number.
You become eligible for an SSN when you are granted specific immigration statuses that permit employment in the U.S. Common work-authorized statuses include:
- Employment-Based Visas: Such as H-1B, L-1, O-1, and others. You typically receive a visa and an I-94 arrival/departure record indicating your work authorization.
- Green Card Holders (Lawful Permanent Residents): Individuals granted permanent residency can work in the U.S. and are eligible for an SSN.
- Asylum Applicants: Those granted asylum or refugee status are generally work-authorized.
- Certain Nonimmigrant Visas: Some nonimmigrant visas, like those for students (F-1) under specific circumstances with Optional Practical Training (OPT) or Curricular Practical Training (CPT), may allow for work authorization and thus SSN eligibility.
If you previously held an ITIN and have now obtained work authorization, you are likely eligible to apply for an SSN. The key distinction is that an ITIN is for tax purposes only, while an SSN is for employment and benefits purposes. Once you have an SSN, your need for an ITIN for tax filing purposes diminishes, and you should use your SSN for all future tax filings.
The Process: Applying for an SSN
Applying for an SSN involves interacting with the Social Security Administration (SSA). You will need to demonstrate your identity and your lawful authorization to work in the U.S. The application is generally made in person at an SSA office.
Step 1: Gather Required Documentation
You will need original documents to prove your identity and work authorization. The SSA has strict documentation requirements. Generally, you will need:
- Proof of Identity: A current, unexpired government-issued identification document that shows your name, date of birth, and nationality or immigration status. Examples include a U.S. driver's license, a foreign passport, or a U.S. state-issued identification card. Your passport is often the preferred document for non-citizens.
- Proof of Work Authorization: Documentation from the Department of Homeland Security (DHS) that shows your permission to work in the U.S. The specific document depends on your immigration status. This could be:
- Form I-551, Permanent Resident Card (Green Card)
- Form I-797, Notice of Action, showing an extension of your authorized stay (if applicable)
- Form I-94, Arrival/Departure Record, with an employment authorization endorsement
- Form I-688B, Employment Authorization Card
- Form I-766, Employment Authorization Document (EAD)
- A U.S. birth certificate (if you were born in the U.S. and are a citizen)
- For individuals with specific visas (e.g., H-1B), your visa stamp and approval notices may be required.
- Proof of Age: Usually, your birth certificate or passport will satisfy this requirement.
If your name has changed since the issuance of your documents, you will need to provide legal proof of the name change, such as a marriage certificate or a court order.
Step 2: Complete Form SS-5, Application for a Social Security Card
Download and complete Form SS-5, Application for a Social Security Card, from the SSA website. Fill it out accurately and completely. Ensure your name matches exactly what is on your supporting documents.
Step 3: Visit an SSA Office
Locate the nearest Social Security Administration office. You can find this information on the SSA's website. It is highly recommended to schedule an appointment beforehand to minimize wait times. Bring all your original documents and the completed Form SS-5 with you to your appointment.
An SSA representative will review your application and documents. They will verify your identity and work authorization. If everything is in order, they will process your application.
Step 4: Receive Your Social Security Card
After your application is approved, your Social Security card will be mailed to you. This typically takes 2 to 4 weeks from the date of your interview, though it can sometimes take longer during peak periods. The card will be mailed to the address you provided on Form SS-5. If you have an ITIN and are now eligible for an SSN, this is the official way to obtain it.
What Happens to Your ITIN After Getting an SSN?
Once you are issued an SSN, you should use it for all tax purposes moving forward. Your ITIN essentially becomes obsolete for your personal tax filings. You do not need to