Office of Global Engagement
International Student and Scholar Services

Social Security Numbers and ITINs

Students and scholars who are receiving taxable U.S. source income are required to obtain a taxpayer identification number (TIN). A TIN is needed not only to ensure compliance with tax reporting obligations, but may be needed to take advantage of any tax benefits, including those connected with a tax treaty. 

There are two kinds of taxpayer ID numbers you might qualify for, depending on your situation:

  • A Social Security Number (SSN) is needed if you are earning income based on employment (work)
  • An Individual Taxpayer ID Number (ITIN) can be requested if you are earning income, but the income is not based on work
SIMILARITIES AND dIFFERENCES
  • Both are nine-digit numbers that are uniquely assigned to you and should be kept secure and private. However, the SSN is a permanent, lifetime number. The ITIN is temporary number that may need to be renewed, if needed.
  • The SSN is required if you earn any income based on employment. If you receive an ITIN but later qualify for a SSN, you must apply for and use the SSN. The ITIN will no longer be needed or valid once you receive the SSN.
  • While both may be useful for other purposes (e.g., applying for a driver's license or opening a credit card), they are specifically needed to report taxable income to U.S. tax authorities.

Social Security Numbers

Individual Taxpayer ID Numbers (ITINs)