Office of Global Engagement
International Student and Scholar Services
Social Security Numbers and ITINs
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.