Is it Possible to Pay Taxes Without a Social Security Number?

Paying taxes is a responsibility that comes with earning a certain amount of income in the United States. But if you don’t have a Social Security number (SSN), the process of paying income taxes can be a bit different than it is for traditional U.S. citizens.

Whether you’re new to the U.S., living in the country as a nonresident, or working on adjusting your immigration status, filing taxes is often a requirement—even if you haven’t received a Social Security number yet. Fortunately, there’s a legal way to satisfy your tax obligations for people who aren’t eligible for an official SSN.

In many cases, it’s possible to pay taxes without a Social Security number. Here’s what you need to know if you’re in that situation and want to stay compliant with Internal Revenue Service (IRS) requirements.

Do you need to file taxes?

Before you worry about how to file taxes without a Social Security number, it’s worth asking a more basic question. Do you need to file a tax return?

The answer to this question depends on a few key factors. In general, your income, tax filing status, and age determine whether you need to file a tax return with the federal government each year. If you earn less than a certain amount, the IRS may not require you to file a return at all. But it’s important to understand that IRS income thresholds change on an annual basis, and they can also vary depending on filing status—whether you’re single, married, or head of household.

In 2024, for example, a single filer under the age of 65 typically didn’t need to file taxes unless they earned at least $14,600. But a self-employed filer who earned at least $400 in net earnings would generally need to file a tax return regardless of overall income.^[1] (Note: These figures are subject to change. Additionally, if you’re a dependent under age 65, there are specific guidelines you should follow. Always be sure to review the IRS website before filing or consult an accountant or tax advisor.)

If you’re not sure whether you need to file a tax return, the IRS has an online tool that can help you answer that question. You can use the “Do I Need to File a Tax Return?” tool on the IRS website and input your personal details for more information.

Filing taxes may also be beneficial even if you’re not technically required to do so. You might be eligible for a refund of taxes withheld from your paycheck. Certain refundable credits, like the American Opportunity Tax Credit, may also only available to people who file a tax return.^[2] (However, some refundable credits, like the Earned Income Tax Credit and the Child Tax Credit, are only available if you file a return and either you or your child have a valid SSN.)^[3]

Beyond possible refunds and credits, filing taxes might be wise for other reasons. The practice could help you build a record of tax compliance, which may be helpful if you’re working toward U.S. residency.^[4] And if you’re planning to apply for a mortgage or other types of financing in the future, having timely tax records to provide lenders may also be useful documentation.

Do I need a Social Security number to file taxes?

You don’t necessarily need a Social Security number to file a federal tax return. While U.S. citizens and permanent residents typically use SSNs to file taxes, individuals who aren’t eligible for a SSN may apply for and use an Individual Taxpayer Identification Number (ITIN) instead.^[5]

The IRS uses ITINs as substitute tax identification numbers for federal tax filing purposes. If you’re not eligible for a SSN but still need or want to file a tax return, you’ll need to complete IRS Form W-7 to apply for an ITIN.^[6]

The IRS uses tax identification numbers (also called TINs) like SSNs and ITINs to process returns, determine any tax refunds or payments you owe, and link tax documents to the correct taxpayer.^[7] So, individuals typically must use a valid identification number (either a Social Security number or ITIN) to file a federal tax return.

Who needs an ITIN?

If you’re working and earning income in the United States but you’re not eligible for a Social Security number, there’s a good chance you need an ITIN. You may also need an ITIN if you want to claim a refund or some other tax benefit (like a refundable tax credit) and you’re not eligible for a SSN. ITIN can be useful for other non-tax-related reasons as well.

Common reasons you may want to apply for an ITIN include:

• A nonresident alien filing a U.S. federal tax return
• A resident alien filing a U.S. federal tax return
• A nonresident alien claiming tax treaty benefits
• A nonresident alien student, professor, or researcher filing a U.S. federal tax return (or claiming an exemption)
• Being a dependent or spouse of a U.S. citizen or resident alien
• Being a dependent or spouse of a nonresident alien U.S. visa holder^[8]

Even if you don’t work in the United States, you might still need an ITIN to comply with tax obligations for certain U.S.-based investments or business activities. As a foreign investor in U.S. real estate, for example, an ITIN is often necessary to report income from rental properties and request lower tax withholdings.^[9]

What is the purpose of an ITIN?

The IRS developed the ITIN (Individual Taxpayer Identification Number) in 1996. The ITIN gives foreign nationals and other individuals who aren’t eligible for SSNs a way to comply with U.S. tax laws. Like SSNs, ITINs also feature nine digits, and they’re formatted like SSNs as well. Additionally, ITINs start with the number “9.” For example, 9XX-XX-XXXX.^[10]
Despite the similar formatting, an ITIN doesn’t give you the right to work in the U.S., nor does it qualify you for Social Security benefits. But it serves an important purpose nonetheless. An ITIN helps individuals without SSNs satisfy their tax filing requirements and potentially qualify for tax refunds or credits to which they’re entitled.

Below is a chart that breaks down the purpose of an ITIN and helps explain the differences between ITINs and SSNs in more detail.

Source: American Immigration Council^[10]

How to apply for an ITIN

To apply for an ITIN, you’ll need to fill out IRS Form W-7, “Application for Individual Taxpayment Identification Number.” Below are the basic steps you’ll need to complete to submit your application to the IRS.

1. Complete IRS Form W-7. This is the official IRS form to apply for an ITIN. Fill out your personal information (e.g., name, address, date of birth, country of birth, country of citizenship, etc.) and select the appropriate reason for your application.^[11]

2. Provide documentation. With your application, you must include supporting documents to verify your identity, foreign status, and U.S. residency. You can find full details regarding ITIN documentation requirements on the IRS website.

ITIN supporting documents must be current (not expired) and original or certified copies. Acceptable documents include your passport or two eligible documents from the following list.

• U.S. Citizenship and Immigration Services (USCIS) photo identification
• Visa issued by the U.S. Department of State
• Civil birth certificate (required if under 18 without a valid passport)
• National identification card
• Foreign military identification card
• Foreign voter’s registration card
• Medical records (valid for dependents under 6 years old)
• School records (valid for student dependents under 24 years old)

Note, you may also provide certain documents to prove your identity only. These options include a valid driver’s license (U.S. or foreign), U.S. military identification card, or U.S. state identification card.^[12]

3. Attach the form to your tax return. Unless you qualify for an exception, you’ll need to submit the ITIN application to the IRS along with your federal income tax return. Be sure to leave the space for the SSN area blank for each ITIN applicant you list on the tax return. If your application is approved, the IRS will complete this section and write in the assigned ITINs when forwarding your return for processing.^[13]

4. Submit your application. Mail your tax return, W-7 form, and supporting documents to the following address:

IRS Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Alternatively, you can compare options to apply in person. In-person options include applying at an IRS Taxpayer Assistance Center with ITIN services, a Volunteer Income Tax Assistance (VITA) site with ITIN services (limited U.S. Locations) or via a Certifying Acceptance Agent or Acceptance Agent. Applying in person is the fastest way to get your supporting documentation returned to you.^[13]

Is getting an ITIN difficult?

Applying for an ITIN isn’t necessarily difficult. But the process can be a bit time-consuming (especially if you’re not familiar with IRS forms). It also requires careful attention to detail.

You’ll need to provide the Internal Revenue Service with original documents or certified copies (a task which can be tedious in itself). It takes around 60 days to get your supporting documents back from the IRS.

Additionally, processing times for ITIN applications can take up to seven weeks or more, depending on when and how you decide to apply. During tax season, or if you apply from outside the U.S., delays are more likely and it could take up to 11 weeks to learn the status of your application.^[13]

How to apply for an SSN

You must typically be a citizen of the United States to be eligible for a Social Security number. But there is an exception to this rule. Noncitizens who are authorized to work in the U.S. by the Department of Homeland Security (DHS) may also be eligible for an SSN. (Thankfully, even without a SSN, noncitizens who are lawfully admitted to the U.S. can still receive many benefits and services without a SSN.)

If you’re eligible, applying for an SSN is usually a straightforward process. Here are your options.

1. Apply with your visa. Eligible immigrants can apply for an SSN in their home country. This process involves submitting the application for an SSN and card along with your immigrant visa application to the U.S. Department of State.^[14] (Visit Socialsecurity.gov/ssnvisa for more information.)

If approved, you should receive your Social Security card in the mail within three weeks after arriving in the United States. If your card doesn’t arrive in the mail as expected, you should visit your nearest Social Security office for assistance.^[15]

2. Apply in person at a local Social Security office. This option may be available to eligible nonimmigrants already living in the U.S. If your visa status allows you to work, you’ll need to bring proof of identity and current U.S. immigration documents to your appointment. Eligible documents include:

• Form 1-766 (Employment Authorization Document) or Form 1-94 (Arrival/Departure Record)
• Admission stamp showing a class of admission allowing work
• Form 1-551 (Lawful Permanent Resident Card, Machine-Readable Immigrant Visa)^[14]

There’s no fee to apply for an SSN. You can find a list of social security offices near you online using the agency’s locator tool.

Is getting an SSN difficult?

Getting a SSN doesn’t have to be difficult if you’re eligible and prepared with the right documentation. The most common issue people face is delays that result from missing or incorrect paperwork.

However, as a noncitizen if you’re not authorized to work in the United States by the Department of Homeland Security, you generally cannot get an SSN. In those cases, an ITIN is the correct alternative for tax filing purposes.

Bottom line

Filing taxes in the United States is a legal requirement for many individuals, even if they don’t have a Social Security number. The good news is that if you’re earning income but aren’t eligible for a SSN, you can still satisfy your tax obligations by applying for an Individual Taxpayer Identification Number (ITIN).

While the application process for either an ITIN or SSN takes time and requires documentation, these important numbers help you stay compliant with IRS rules. An ITIN or SSN can also help you qualify for certain benefits and build a record of financial responsibility. Whether you’re applying for a job, seeking to update your immigration status, or simply living and working in the U.S. without an SSN, knowing your options can help you move forward with confidence.

If you’re not sure whether you need to file taxes or whether you need an SSN or ITIN to do so, consult with a qualified tax professional for advice about your specific situation. Staying on top of your tax responsibilities is an important part of building a strong financial foundation for your life in the United States.

Sources

1. IRS.gov. “Check if you need to file a tax return.” https://www.irs.gov/individuals/check-if-you-need-to-file-a-tax-return#amount-to-file
2. IRS.gov. “American Opportunity Tax Credit.” https://www.irs.gov/credits-deductions/individuals/aotc
3. IRS.gov. “Refundable tax credits.” https://www.irs.gov/credits-deductions/individuals/refundable-tax-credits
4. AILA.org. “The Importance of Filing Proper Tax Returns for Immigration Purposes.” https://www.aila.org/the-importance-of-filing-proper-tax-returns-for-immigration-purposes
5. IRS.gov. “U.S. taxpayer identification number requirement.” https://www.irs.gov/individuals/international-taxpayers/us-taxpayer-identification-number-requirement
6. IRS.gov. “About Form W-7, Application for IRS Individual Taxpayer Identification Number.” https://www.irs.gov/forms-pubs/about-form-w-7
7. Stripe.com. “What is a TIN? A quick guide to different taxpayer ID numbers.” https://stripe.com/en-jp/resources/more/what-is-a-tin-a-quick-guide-to-different-taxpayer-id-numbers#:~:text=Tax%20filings:%20The%20IRS%20uses,SSA
8. IRS.gov. “Individual taxpayer identification number (ITIN).” https://www.irs.gov/tin/itin/individual-taxpayer-identification-number-itin#who
9. IRS.gov. “ITIN guidance for foreign property buyers/sellers.” https://www.irs.gov/individuals/international-taxpayers/itin-guidance-for-foreign-property-buyers-sellers
10. AmericanImmigrationCouncil.org. “The Facts About the Individual Taxpayer Identification Number (ITIN).” https://www.americanimmigrationcouncil.org/fact-sheet/facts-about-individual-tax-identification-number-itin/
11. IRS.gov. “Application for IRS Individual Taxpayer Identification Number.” https://www.irs.gov/pub/irs-pdf/fw7.pdf
12. IRS.gov. “ITIN supporting documents.” https://www.irs.gov/tin/itin/itin-supporting-documents
13. IRS.gov. “How to apply for an ITIN.” https://www.irs.gov/tin/itin/how-to-apply-for-an-itin
14. Un.org. “Social Security Numbers for Noncitizens.” https://www.un.org/other/afics/sites/www.un.org.other.afics/files/usr-pdf-ssa_-_social_security_numbers_for_noncitizens_pamphlet.pdf
15. SSA.gov. “Social Security Numbers and Immigrant Visas—What you need to do.” https://www.ssa.gov/ssnvisa/whatyou_need.htm

About the author

Michelle Lambright Black is a nationally recognized credit expert with two decades of experience. She is the founder of CreditWriter.com, an online credit education resource and community that helps busy moms learn how to build good credit and a strong financial plan that they can leverage to their advantage. Michelle's work has been published thousands of times by FICO, Experian, Forbes, Bankrate, MarketWatch, Parents, U.S. News & World Report, and many other outlets. You can connect with Michelle on Twitter (@MichelleLBlack) and Instagram (@CreditWriter).

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