ITIN vs SSN: what's the difference?
A Social Security number is for US citizens and people authorized to work. An ITIN is a nine-digit tax number from the IRS for people who need to file or be listed on a US return but can't get an SSN. An ITIN is only for tax. It doesn't give work authorization or Social Security benefits.
Updated November 2026 · By Pankil Kumar, Managing Partner
Quick facts
- SSN from. Social Security Administration
- ITIN from. The IRS, using Form W-7
- ITIN doesn't give. Work authorization or benefits
How do they differ?
| Question | SSN | ITIN |
|---|---|---|
| Issued by | Social Security Administration | IRS |
| Format | 9 digits | 9 digits, starts with 9 |
| Who gets it | Citizens, and those authorized to work | Those who can't get an SSN but have a tax need |
| Allows work in the US | It's linked to work authorization | No |
| Social Security credits | Yes | No |
| Used to file taxes | Yes | Yes |
| Can expire | No | Yes, if unused |
Who needs an ITIN?
- Non-resident aliens required to file a US return, such as on rental income
- Foreign owners of US businesses who need a tax number
- Spouses and dependents of US citizens or residents, listed on a joint return
- Dependents, in certain cases
- Students and researchers with a tax filing need, and no SSN
If you can get an SSN, you have to use one. You can't choose an ITIN instead.
How do you apply?
File Form W-7, usually with your federal tax return attached, plus proof of identity and foreign status. A passport works on its own. Otherwise, you need a combination of documents.
Mailing your passport to the IRS for weeks is what puts people off. An IRS Certifying Acceptance Agent can verify your passport and other documents, so you hold on to them for most applicants. That's how our ITIN service works, with interviews by video. Dependents have some extra document rules.
What can't an ITIN do?
It doesn't change your immigration status, and it doesn't allow you to work in the US. It doesn't make you eligible for Social Security or for the Earned Income Tax Credit. It's a way to meet your tax obligations. Some banks accept one for an account, but that varies.
What happens if you later get an SSN?
Stop using the ITIN and tell the IRS, so it can combine your tax records under your new number. Wages reported under your ITIN can then show up correctly. Don't keep filing with both.
Sources
General information, not tax advice for your situation.
Filing from outside the US?
ITINs, expat returns, non-resident returns and Form 5472.
See our ITIN and cross-border serviceCan I work with an ITIN?
No. An ITIN is only for tax filing and doesn't give you permission to work.
Can I open a bank account with an ITIN?
Many banks accept one with other ID, but it varies by bank.
Can I get a child tax credit with an ITIN?
The qualifying child generally needs an SSN valid for work. Check the current rules before you file.
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