Newsletter C A R L W A T T S & ASSOCIATES

CARL WATTS & ASSOCIATES

November 26, 2012

www.carlwatts.com

office@carlwatts.com

Washington DC

tel/fax 202 350-9002

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Social Security Numbers
for Foreigners

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For those who are not eligible for an SSN, a Taxpayer Identification Number (TIN) can be obtained for tax purposes.

The Taxpayer Identification Number is an identification number used by the Internal Revenue Service in the administration of tax laws. It is issued either by the Social Security Administration or by the IRS. A Social Security number is issued by the SSA whereas all other TINs are issued by the IRS.

An Individual Taxpayer Identification Number (ITIN) is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number. It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for ITIN. The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS.

Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing.

Effective June 22, 2012, the IRS has made interim changes that affect the Individual Taxpayer Identification Number application process.

ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code.

Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.

ITINs are for federal tax reporting only, and are not intended to serve any other purpose. IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers.

An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.

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A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.

Other examples of individuals who need ITINs include:

	A nonresident alien required to file a U.S. tax return;

	A U.S. resident alien (based on days present in the United States) filing a U.S. tax return;

	A dependent or spouse of a U.S. citizen/resident alien;

	A dependent or spouse of a nonresident alien visa holder.

IRS streamlined the number of documents the agency accepts as proof of identity and foreign status to obtain an ITIN. There are 13 acceptable documents. Each document must be current and contain an expiration date. IRS will accept documents issued within 12 months of the application if no expiration date is normally available. Documents must also show your name and photograph, and support your claim of foreign status.

An Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit number issued by the IRS to individuals who are in the process of legally adopting a U.S. citizen or resident child but who cannot get an SSN for that child in time to file their tax return.

For more information on Taxpayer Identification Numbers please refer to the IRS webpage.

For more information on applying for Social Security numbers and cards please refer to the SSA’s official website.

The original purpose of the SSN was to track individuals' accounts within the Social Security program. It has since come to be used as an identifier for individuals within the United States, to report wages to the government and to determine a person’s eligibility for Social Security benefits.

Employees, patients, students, and credit records are sometimes indexed by Social Security number.

Foreigners, or noncitizens, on the other hand, do not need a Social Security number, unless they want to work in the United States.

Social Security Administration specifies that lawfully admitted noncitizens can get many benefits and services without a Social Security number. You do not need a number to get a driver’s license, register for school, obtain private health insurance, or to apply for school lunch programs or subsidized housing.

Some organizations use Social Security numbers to identify you in their records. Most, however, will identify you by some other means if you request it.

You cannot be assigned a Social Security number solely so you can get a driver’s license or a service that requires a credit check.

Although many companies, such as banks and credit companies, may ask for your Social Security number, you generally are not required to provide one if you don’t have one.

Noncitizens who are authorized to work in the United States by the Department of Homeland Security (DHS) can get a Social Security number.

If you are a noncitizen of age 18 or older you can apply for a Social Security number in your home country when you apply for an immigrant visa with the U.S. Department of State. The US government will use the same information that you give to apply for an immigrant visa to apply for an SSN. Your social security card will arrive at your mailing address about three weeks after you arrive in the US.

If you are not an immigrant or did not apply for a Social Security number when you applied for an immigrant visa, you must have your papers from DHS showing your immigration status and authorization to work in the United States. Then you should apply for a Social Security number and card by visiting a Social Security office in the US. Applying for a SSN is free.

If a foreign national is in the U.S. in valid nonimmigrant status and in a classification that provides employment authorization, that individual will be able to obtain a Social Security number, this would include individuals in H-1B, O, P, L, E or TN status as well as F-1 students who have obtained work authorization. Any dependents of that individual, however, will not be issued a number.

To obtain a Social Security number you need to provide:

-	Application For A Social Security Card (Form SS-5);

-	Two original documents proving your identity and immigration status, work eligibility, and age.

As far as documentation, a work permit, for example, can be used as proof of both your identity and work-authorized immigration status. Your birth certificate or passport may serve as proof of age. However, you need two separate documents to prove eligibility for a SNN.

Original documents are required to obtain a social security card. Photocopies are not accepted.

If you are not authorized to work in the U.S., the SSA can issue a Social Security card if you are lawfully here and need the number for a valid non-work reason. Your card will be marked to show you cannot work. If you do work, the SSA will notify INS. Acceptable non-work reasons are:

	A federal statute or regulation requires that the alien provide his/her SSN to get the particular benefit or service; or

	A state or local law requires the alien to provide his/her SSN to get general assistance benefits to which the alien has established entitlement.