ITIN vs. SSN for International Students: Which Number Do You Need?
Compare an ITIN and Social Security number for U.S. tax filing, including eligibility and the Form W-7 application.
A Social Security number (SSN) and an Individual Taxpayer Identification Number (ITIN) both identify taxpayers, but they have different eligibility rules. An ITIN is for federal tax administration and does not authorize work.
When an SSN is the right number
If you are eligible for an SSN because of authorized employment, generally use that SSN on tax documents and returns. Your employer may need it for payroll reporting. An SSN remains your number even if you later stop working or change status.
Do not apply for an ITIN simply because an SSN application is taking time if you are eligible for an SSN. The IRS says ITINs are for people who need a U.S. tax identification number and are not eligible for an SSN.
When an ITIN may be needed
A student who is not eligible for an SSN may need an ITIN to file a federal tax return or claim a tax benefit. Form W-7 is the IRS application; identity and foreign status documentation are required. Many applicants attach a federal return unless an IRS exception applies.
An ITIN does not change immigration status, grant work permission, or make someone eligible for Social Security benefits. It can be used for tax reporting by eligible individuals.
Prepare before filing
Check whether you actually have a return filing requirement. Review the current W-7 instructions, accepted documentation, and whether a certified acceptance agent is useful for your situation. If you later receive an SSN, notify the IRS so your tax records can be combined under the SSN.
What to do next
Use an SSN when eligible; otherwise review whether an ITIN is necessary for your tax filing.
Related guides
Topics: ITIN, SSN, Form W-7, International student taxes
Official sources
General educational information. Tax rules depend on your facts and the tax year; check current IRS instructions before filing.