Can I have both an ITIN and an SSN?

You should not hold both at the same time. If you currently have an ITIN and later become eligible for an SSN, you must apply for the SSN and then contact the IRS to rescind your ITIN. The IRS will merge your tax records under your new SSN.

Does an ITIN look like an SSN?

Yes, both are nine-digit numbers formatted as XXX-XX-XXXX. The difference is that ITINs always begin with the digit 9 and have a middle pair ranging from 50 to 65, 70 to 88, 90 to 92, or 94 to 99. SSNs do not follow this pattern.

Can I work in the US with an ITIN?

No. An ITIN does not authorize employment in the United States. Only an SSN, issued alongside valid work authorization, permits you to work legally. Employers who knowingly accept an ITIN in place of an SSN for I-9 verification violate federal law.

What happens to my ITIN when I get an SSN?

Once you receive your SSN, you should stop using your ITIN immediately. Write a letter to the IRS requesting that your ITIN be rescinded and your records consolidated under your SSN. Include copies of both numbers. The IRS will link all prior tax filings to your SSN.

Yes. An ITIN expires if you do not use it on a federal tax return for three consecutive years. ITINs also expire on a rolling schedule based on the middle digits. An SSN, by contrast, never expires once issued.

ITIN vs SSN: Key Differences You Need to Know

An ITIN vs SSN comes down to eligibility and purpose. A Social Security Number (SSN) is issued to US citizens, permanent residents, and authorized workers. An Individual Taxpayer Identification Number (ITIN) is issued by the IRS to individuals who have US tax obligations but cannot qualify for an SSN. Both are nine-digit numbers, but an ITIN does not authorize employment, does not provide Social Security benefits, and always starts with the digit 9.

What Is an SSN?

A Social Security Number (SSN) is a nine-digit identification number issued by the Social Security Administration (SSA) to US citizens, permanent residents, and individuals with valid work authorization. The SSN serves as the primary identifier for tax reporting, employment verification, and access to government benefits including Social Security retirement and disability payments.

SSNs are formatted as XXX-XX-XXXX. They do not expire and remain with you for life, even if your name or citizenship status changes. Employers use your SSN to report wages to the IRS, and financial institutions use it to report interest and investment income.

What Is an ITIN?

An ITIN is a nine-digit tax processing number issued by the IRS to individuals who need a US taxpayer identification number but are not eligible for an SSN. The IRS created the ITIN in 1996 so that non-residents and others without SSN eligibility could comply with US tax laws. To learn more, read our full guide on what is an ITIN.

ITINs follow the same XXX-XX-XXXX format as SSNs but always begin with the digit 9. You apply using IRS Form W-7 along with identity documentation such as a passport. Unlike an SSN, an ITIN is strictly for federal tax purposes. It does not grant work authorization, immigration status, or eligibility for Social Security benefits.

ITIN vs SSN: Side-by-Side Comparison

Feature	ITIN	SSN
Purpose	Federal tax filing only	Tax filing, employment, government benefits
Eligibility	Individuals who cannot get an SSN but have US tax obligations	US citizens, permanent residents, authorized workers
Format	9XX-XX-XXXX (always starts with 9)	XXX-XX-XXXX (does not start with 9)
Work authorization	No. Cannot be used for employment.	Yes. Required for legal employment.
Social Security benefits	Not eligible	Eligible after qualifying work history
Expiration	Expires after 3 years of non-use	Never expires
Issuing agency	IRS	Social Security Administration (SSA)
Cost	Free from the IRS	Free from the SSA

When Do You Need an ITIN vs SSN?

You need an ITIN if...

You are a non-resident alien who earns income from US sources
You need to file a US federal tax return but do not qualify for an SSN
You are a dependent or spouse claimed on a US tax return
A US company or platform requires your tax identification number on a W-8BEN form
You want to claim benefits under a US tax treaty with your home country

You need an SSN if...

You are a US citizen or permanent resident
You have valid work authorization in the United States
You need to access Social Security, Medicare, or other federal benefits
Your employer requires an SSN for I-9 employment verification

Can You Have Both an ITIN and an SSN?

You should not hold both an ITIN and an SSN at the same time. The IRS designed these as mutually exclusive numbers. If you currently have an ITIN and later become eligible for an SSN (through a change in immigration status, for example), you must apply for the SSN and then notify the IRS to rescind your ITIN.

The IRS will consolidate your tax records, linking all prior ITIN filings to your new SSN. This ensures continuity of your tax history, including any credits, refunds, or payments associated with your former ITIN.

What Happens When You Get an SSN After Having an ITIN?

Many ITIN holders eventually qualify for an SSN. When that happens, take these steps promptly to avoid issues with your tax records:

Apply for your SSN through the Social Security Administration
Once you receive your SSN, stop using your ITIN on all tax forms and financial documents
Write to the IRS at the ITIN Operation center in Austin, Texas, requesting that your ITIN be rescinded
Include your name, mailing address, ITIN, and a copy of your new Social Security card
The IRS will merge your ITIN tax records into your SSN account

Filing a tax return using both numbers, or continuing to use your ITIN after receiving an SSN, can cause processing delays and complications. Notify the IRS as soon as possible after receiving your SSN.

For more on how an ITIN compares to a business tax ID, see our guide on ITIN vs EIN differences.

ITIN vs SSN: Understanding the Difference

ITIN vs SSN: Frequently Asked Questions

An ITIN can replace an SSN only for tax-related purposes such as filing a federal tax return or completing a W-8BEN form. You cannot use an ITIN for employment, Social Security benefits, or as proof of legal immigration status. For non-tax purposes, there is no substitute for an SSN.

Need an ITIN because you don't qualify for an SSN? We can help you apply.

Apply for Your ITIN