The Internal Revenue Service (IRS) assigns Individual Taxpayer Identification Numbers (ITINs), not the Social Security Administration. The IRS assigns ITINs to certain nonresident and resident aliens, their spouses and dependents. You can use an ITIN for Federal tax purposes only. You cannot use it to work. Only non-citizens who are ineligible for a Social Security number can get an ITIN.
If you apply for a Social Security number and we cannot currently assign one to you, we will send you a letter of explanation in the mail. If we cannot assign you a Social Security number and you need an ITIN, you will need to file Form W-7 with the IRS.
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