Social Security and Individual Taxpayer Identification Numbers (ITIN)

• Social Security Numbers
• Individual Taxpayer Identification Numbers (ITIN)
• MIT Identification Numbers

Social Security Numbers

A Social Security number (SSN) is a taxpayer identification number issued by the Social Security Administration. It does not represent permission to work and it is not proof of U.S. citizenship or permanent residence. Individuals who are paid in the U.S. must have a SSN to file an income tax return. Individuals who are not paid in the U.S. but who are in a visa status that permits certain types of employment (e.g. J-1, F-1, J-2 with EAD) are advised to obtain a SSN. Once obtained, a SSN remains valid and therefore may be used during future visits to the U.S.

To obtain a SSN, you must apply in person at a local Social Security Administration office (see area locations below). Applications require that you show all original visa documentation including your passport, Form I-94, and Form DS-2019 (or other supporting documents). It is recommended that you wait about 10 days to two weeks after entering the U.S. before applying for your SSN. Otherwise, the Social Security Administration may not be able to verify your entry into the U.S. and your application may be delayed. Normally, it takes approximately three to six weeks from the date of application for the Social Security card to be mailed to you. Notify the Administrative Officer in your department, laboratory, or center of your SSN.

Individuals employed in the U.S. pay a 7.65% "F.I.C.A." tax, which includes the Social Security and Medicare taxes. Employers automatically withhold this tax from their employees' paychecks. There are some exemptions related to immigration and tax status (see IRS Publication 519 for details). Some generalizations follow:

• J-1 and F-1 students should not have the Social Security or Medicare taxes withheld if they have been in the U.S. for five calendar years or less.
• J-1 scholars are exempt from the Social Security and Medicare tax withholdings if they have been in the U.S. for two years or less during the preceding five calendar years.
• Consultants who are not paid from a regular payroll system will not have this tax withheld from their payments but may be subject to the payment of this tax when they file their tax returns, if they are required to file as resident aliens.

Social Security Administration addresses:

Davis Square, Somerville: Marks Building, 240 Elm Street Somerville, MA 02144 Hours: 9:00 am to 4:00 pm, Monday - Friday	Downtown Boston: Federal Office Building 10 Causeway Street Boston, MA 02222 Hours: 9:00 am to 4:00 pm, Monday - Friday
Take the Red Line to Davis Square. Exit to Holland St. and turn right on Holland St. Holland St. will become Elm St. The office is next to Dunkin' Donuts.	Take the Green or Orange Line to North Station. The office is next to the TDBanknorth Garden (formerly the Fleet Center).

More information about Social Security numbers can be found on the Social Security Administration website.

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Individual Taxpayer Identification Numbers (ITIN)

Individuals without employment authorization from U.S. Citizenship and Immigration Services (USCIS) and/or who have no taxable inco me are not eligible for a SSN. However, some may need an official identification number if they are nonresidents required to file an income tax form (also called a "return") or who are filing a tax return only to claim a refund (e.g. a B-1 or WB visitor who was paid honoraria). Alien spouses and children who wish to be claimed as exemptions on U.S. tax returns but who are not eligible to obtain SSNs must obtain ITINs (dependents in F-2, J-2 without EAD, H-4, or O-3 visa status).

An ITIN is not required to complete a Form 8843. ITINs are intended for tax use only and can be obtained by filing Form W-7 with the Internal Revenue Service (IRS). An ITIN does not represent permission to work and is not proof of U.S. citizenship or permanent residence.

Do not apply for an ITIN if you have a SSN or are eligible for a SSN. If you obtain an ITIN and subsequently are granted work authorization from USCIS, you will need to apply for a SSN. Use the SSN on all future tax returns, and notify the IRS so they can retire your ITIN.

ITIN application forms (Form W-7) may be downloaded from the IRS website or obtained at the Boston IRS office, JFK Building, Government Center, 15 New Sudbury Street, Boston, MA. Hours: Monday - Friday, 8:30 am to 4:30 pm; Telephone: (617) 316-2850.

You can only apply for an ITIN for yourself and/or family members when filing your tax return. To apply for an ITIN:

• Get certified, notarized copies of immigration documents for each applicant. 1) Make copies of the required documents, including the identification page(s) of the passport, the entry visa stamp, the front and back of the Form I-94 (white card stapled into passports), and any other appropriate documentation (Form DS-2019, I-20, I-797, etc.). 2) Download the certification of copies form. Do not sign the form yet. 3) Contact a Notary Public and make an appointment. Most banks have a notary public on staff. There are also several notaries listed in the MIT directory. 4) Bring the original documents, copies of the documents and a photo ID (passport may be used for this purpose) to the notary. 5) In the presence of the notary, sign the certification of copies form(s). 6) Then, have the notary sign and stamp the certification of copies form(s).
  
  Complete Form W-7 for each person (yourself, spouse, child). Don't forget to sign and date. Attach the certification of copies form and copies of passport and other documents to the back of each W-7 with a paper clip. Do not send original immigration documents or passports.
• Place the completed W-7 Forms ON TOP of your original, completed tax return. Put the W-7s and the tax return in a mailing envelope.
• Mail these items to:
  Internal Revenue Service
  ITIN Operation
  P.O. Box 149342
  Austin, TX 78714-9342
  
  Do NOT mail them to the address listed in the instructions for your tax return. They must be mailed to the address listed above so your Form(s) W-7 can be processed. The ITIN Unit will then forward your tax return to the agency officials who process tax forms.

You will receive your ITIN(s) in four to six weeks by mail.

More information about Social Security numbers and ITINs can be found on the Social Security Administration website and on the IRS website.

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MIT Identification Numbers

Please note that your MIT identification number, and SSN or ITIN, are not interchangeable. If you are completing paperwork and do not have the type of number that is requested, it is best to ask for help.

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Last Updated: May 2009