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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, or 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, I-94 admission record printed from CBP.gov/i94 OR Form I-94 from most recent entry into the U.S., and Form DS-2019 (or other supporting documents). It is recommended that you wait about 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:
Social Security Administration addresses:
| Cambridge: 10 Fawcett Street First Floor Cambridge, MA 02138 Hours: 9:00 am to 3:00 pm, Monday, Tuesday, Thursday, Friday 9:00 am to 12:00 pm, Wednesday |
Downtown Boston: Federal Office Building 10 Causeway Street Boston, MA 02222 Hours: 9:00 am to 3:00 pm, Monday, Tuesday, Thursday, Friday 9:00 am to 12:00 pm, Wednesday |
| Take the 74 or 78 bus from Harvard Square Station. Get off at the stop at the intersection of Concord Ave and Fawcett Street. | Take the Green or Orange Line to North Station. The office is next to the TD Garden. |
More information about Social Security numbers can be found on the Social Security Administration website.
Individuals without employment authorization from U.S. Citizenship and Immigration Services (USCIS) and/or individuals in certain visa statuses who have no taxable income are not eligible for a SSN. However, some may need an official identification number if they are nonresidents required to file an income tax return or are filing a tax return only to claim a refund (e.g. a B-1 or WB visitor who was paid an honorarium). Dependent spouses and children who wish to be claimed as exemptions on U.S. tax returns but who are not eligible for SSNs (e.g. dependents in F-2, J-2 without EAD, H-4, or O-3 visa status) must obtain ITINs.
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.
*This includes J-1 scholars and individuals in F-1 with EAD, H-1B, TN, and O-1 status.
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.
The tax preparation software in Windstar Technologies' Foreign National Tax Resource will automatically generate Form W-7 for nonresident aliens who require ITINs for their dependents in order to claim them on their tax returns.
ITIN applications are only accepted by the government if they are submitted with a tax return (such as Form 1040NR or other tax return).
To apply for an ITIN, you must send either your original identity documents or “agency-issuing certified documents” with your Form W-7.
Complete Form W-7 for each person who needs an ITIN (spouse, child, yourself). Don't forget to sign and date the form. To each W-7, attach the certifying letter with copies, or certified copies from the Consulate, or original documents.
*Please note, notarized copies and Apostille documents are NOT ACCEPTABLE for W-7 purposes.
Place the completed Forms W-7 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 (such as Form 1040, 1040NR/1040NR-EZ, or 8843). 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.
The IRS states that it will return original documents to applicants using the mailing address on the application via postage paid standard U.S. mail within 60 days of receipt and processing of the Form W-7.
More information about Social Security numbers and ITINs can be found on the Social Security Administration website and on the IRS website.
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.
Last Updated: May 2013