ITIN vs SSN: is an ITIN the same as a Social Security number?
No. An ITIN and a Social Security number (SSN) are both 9-digit taxpayer identification numbers, but they come from different agencies and do different jobs. The IRS puts it this way: “A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.” An ITIN is “a 9-digit number the IRS issues if you need a U.S. taxpayer identification number for federal tax purposes, but you aren’t eligible for a Social Security number (SSN).” It does not authorize work, does not qualify you for Social Security benefits, and does not change immigration status.
This page lines the two numbers up side by side. For the basics of the ITIN itself (what it is for and who files Form W-7), see what is an ITIN.
ITIN vs SSN at a glance
Sources reviewed October 8, 2026. Each row is drawn from the IRS, SSA, or statute pages listed at the bottom of this page.
| ITIN | SSN | |
|---|---|---|
| Issued by | Internal Revenue Service (IRS) | Social Security Administration (SSA) |
| Purpose | Federal tax purposes only | Work, Social Security benefits, and certain government services; also used for tax |
| Who can get it | People who need a U.S. taxpayer ID for federal tax purposes but are not eligible for an SSN | U.S. citizens and noncitizens admitted for permanent residence or U.S. employment. SSA: “Generally, only noncitizens authorized to work in the United States by the Department of Homeland Security (DHS) can get an SSN” |
| Work authorization | None. The IRS says an ITIN does not authorize you to work legally in the U.S. | SSA says you need an SSN to work. An SSN assigned for nonwork purposes “cannot” be used to work |
| Social Security benefits | Does not qualify you | SSA says you need an SSN to collect Social Security benefits |
| Format | 9 digits; the IRS says it begins with the number 9 and is formatted like an SSN (NNN-NN-NNNN) | 9 digits, NNN-NN-NNNN |
| Cost to get it | Free in person at an IRS Taxpayer Assistance Center or a VITA site with ITIN services; Certifying Acceptance Agents and Acceptance Agents are fee-based | SSA: “Applying for an SSN and card is free.” |
| Expiry | Expires December 31 after 3 consecutive tax years of non-use on a federal return | The non-use expiry rule is an ITIN rule |
| Earned Income Tax Credit (EITC) | Not available | Requires a valid SSN for you, your spouse if filing jointly, and the child claimed; a nonwork SSN does not count |
| Child Tax Credit / Additional CTC | Not available on an ITIN alone (tax year 2025 onward) | Taxpayer (or at least 1 spouse on a joint return) and each qualifying child need an SSN valid for employment |
| Credit for Other Dependents (ODC) | The dependent may have an ITIN | The dependent may have an SSN |
| Can you hold both? | No. “You can’t have both an ITIN and an SSN.” | No. Once an SSN is issued, an ITIN will not be issued |
Who gets an SSN, and who gets an ITIN
The SSN side. Social Security Administration publication 05-10096, Social Security Numbers for Noncitizens (February 2026), states: “Generally, only noncitizens authorized to work in the United States by the Department of Homeland Security (DHS) can get an SSN.” It adds that “You need an SSN to work, collect Social Security benefits, and receive certain government services.” You apply for an SSN on Form SS-5; the IRS notes the form is also available by calling 800-772-1213 or at a local Social Security office, and that “These services are free.” For the application steps, see our Social Security Administration procedures and, for a U.S.-born child, applying for a newborn’s SSN.
Nonwork SSNs exist, but narrowly. The same SSA publication says that if DHS has not authorized you to work, “you can only get an SSN if you can prove you need it for a valid nonwork reason,” and “If you are assigned an SSN for nonwork purposes, you cannot use it to work.” The SSA also points people without work authorization to the ITIN: “You may not need an SSN for tax purposes if you aren’t authorized to work in the United States. You can apply for an Individual Taxpayer Identification Number from the Internal Revenue Service (IRS).”
The ITIN side. The IRS lists who does not need an ITIN: a U.S. citizen, a nonresident alien with a U.S. work visa (“since you qualify for an SSN”), a permanent legal resident (green card holder), and “Anyone eligible for an SSN.” The Form W-7 instructions (Rev. December 2024) say: “Don’t complete Form W-7 if you have an SSN or if you’re eligible to get an SSN,” and that if the SSA determines you are not eligible for an SSN, you must get a letter of denial and attach it to Form W-7. For students, professors, and researchers, the box f instructions let a person in the U.S. on an F-1, J-1, or M-1 visa who won’t be employed attach a letter from the Designated School Official or Responsible Officer instead of applying to the SSA for an SSN. The application itself is covered in how to apply for an ITIN.
What SSA says you can do without an SSN. SSA’s publication states that “Lawfully admitted noncitizens can get certain benefits and services without an SSN,” and that you don’t need an SSN to get a driver’s license, register for school, get private health insurance, or apply for school lunch programs or subsidized housing. That is SSA’s general statement; the publication does not list any particular agency’s document requirements.
Tax credits: where the ITIN and the SSN split (tax year 2025 onward)
Public Law 119-21 amended the Child Tax Credit’s identification rule in Internal Revenue Code §24(h)(7). The amended text reads: “No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year— (i) the taxpayer’s social security number (or, in the case of a joint return, the social security number of at least 1 spouse), and (ii) the social security number of such qualifying child.” The statutory note says the change applies to “taxable years beginning after December 31, 2024”, which means returns for tax year 2025 (filed in 2026) onward.
The IRS states the rule on its Child Tax Credit page (reviewed October 8, 2026): “To qualify for the Child Tax Credit, you (or your spouse, if married filing jointly,) and each qualifying child must have a Social Security number that is valid for employment in the United States and issued before the due date of the tax return (including extensions).”
How the credits line up under the IRS’s own wording:
- Child Tax Credit and Additional Child Tax Credit: need an SSN valid for employment for the taxpayer (or at least 1 spouse on a joint return) and for each qualifying child. An ITIN does not meet that test.
- Earned Income Tax Credit: “you, your spouse if filing jointly, and the child claimed must have a valid Social Security number (SSN).” The statute (IRC §32(m)) excludes SSNs issued for nonwork purposes.
- Credit for Other Dependents: the dependent must be claimed on your return, be a U.S. citizen, U.S. national, or U.S. resident alien, and have “a Social Security number, Individual Taxpayer Identification Number (ITIN), or Adoption Taxpayer Identification Number (ATIN).” For tax year 2026, the Form 1040-C instructions say that if your dependent child “has an ITIN, but not an SSN,” you “may be able to claim the credit for other dependents for that child.”
The IRS ITIN page lists these filing statuses and credits that ITIN applicants may be able to claim, each with its own requirements: spouse filing a joint return, head of household, qualifying surviving spouse, the American opportunity tax credit, the premium tax credit, the child and dependent care credit, and the credit for other dependents. It also notes that an ITIN’s assignment date can affect eligibility for the Child Tax Credit, the credit for other dependents, and the American opportunity tax credit. That IRS page was last updated October 28, 2025. For taxable years beginning after December 31, 2025, Public Law 119-21 §70606 amended 26 U.S.C. §25A(g)(1) so that no American opportunity or lifetime learning credit is allowed unless the return includes the individual’s social security number, defined as in §24(h)(7). An ITIN does not meet that test from tax year 2026. The full credit-by-credit breakdown is on tax credits eligible with an ITIN, and the dependent rules are on ITINs for dependent children.
When you get an SSN, the ITIN is retired
The IRS is direct: “You can’t have both an ITIN and an SSN.” When you get an SSN, “notify the IRS. We’ll combine all your tax records under your SSN,” and “We’ll void your ITIN and associate all prior tax information filed under the ITIN with the SSN.” The Form W-7 instructions add: “Use your SSN to file your tax return even if your SSN does not authorize employment … An ITIN will not be issued to you once you have been issued an SSN.”
So the two numbers never sit side by side for the same person. The letter, the address, and the credit-bureau step are in the ITIN to SSN transition guide. Expiry and renewal rules for anyone still filing with an ITIN are on ITIN renewal.
What an ITIN is not
The IRS ITIN page states that an ITIN doesn’t:
- Qualify you for Social Security benefits or the Earned Income Tax Credit
- Provide or change immigration status
- Authorize you to work legally in the U.S.
- Serve as identification outside the federal tax system
IRS Tax Topic 857 adds: “The ITIN creates no inference concerning your immigration status or your right to work in the United States. An ITIN does not get issued solely for opening bank/investment accounts, e-commerce or starting a business.” Bank account questions are covered separately in our ITIN banking guide.
Related information
- What is an ITIN
- How to apply for an ITIN (Form W-7)
- ITIN to SSN transition
- Tax credits eligible with an ITIN
- ITIN for dependent children
- ITIN renewal
- ITIN tax calculator
Official sources: IRS — Taxpayer identification numbers · IRS — ITIN · SSA — Social Security Numbers for Noncitizens (PDF) · IRS — Child Tax Credit · 26 U.S.C. §24 · 26 U.S.C. §25A · IRS — Who qualifies for the EITC · IRS — Tax Topic 857 · IRS — Form W-7 instructions (PDF)
Last verified: 2026-10-08.
General procedural information for educational purposes. Not legal, tax, or immigration advice. Laws and fees change — verify with the issuing agency before taking action. For case-specific guidance, consult a licensed immigration attorney or other appropriate professional.