ITIN vs SSN: 8 Key Differences You Must Know (2026)

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itin.so Editorial Team

IRS-Authorized Certifying Acceptance Agents · Updated April 2026

An ITIN (Individual Taxpayer Identification Number) is a 9-digit tax-only ID formatted as 9XX-XX-XXXX, issued by the IRS under IRC Section 6109 to individuals who cannot get an SSN. A Social Security Number (SSN) is a 9-digit ID issued by the Social Security Administration via Form SS-5 to US citizens, permanent residents, and authorized workers. The core difference: an SSN authorizes employment and provides access to Social Security benefits. An ITIN does neither. Both are free from the issuing agency. An ITIN expires after 3 years of non-use. An SSN never expires.

Quick answer

An ITIN is a tax-only ID for people who cannot get an SSN; an SSN authorizes employment and Social Security benefits. Both are free and use the same 9-digit format. An ITIN expires after 3 years of non-use; an SSN never expires. You cannot have both at once.

What Is a Social Security Number and Who Gets One?

A Social Security Number is a 9-digit ID issued by the Social Security Administration (SSA) to 3 groups: US citizens, lawful permanent residents (green card holders), and individuals with valid work authorization. The SSA issues SSNs through Form SS-5. Processing takes 2-4 weeks.

SSN Format and Structure

SSNs use the format XXX-XX-XXXX. Since June 2011, the SSA uses randomized assignment, meaning the first 3 digits no longer indicate the state of issuance. SSNs never start with the digit 9 (that prefix is reserved for ITINs) and never use 000 in any group.

What an SSN Provides

Legal employment authorization (I-9 verification)
Social Security retirement benefits (after 40 work credits)
Social Security disability benefits
Medicare eligibility
Federal and state tax filing
Credit history and credit score building

What Is an ITIN and Who Qualifies?

An ITIN is a 9-digit tax processing number issued by the IRS to individuals who have US tax obligations but are not eligible for an SSN. The IRS launched the ITIN program in 1996. You apply using Form W-7 with identity and foreign status documents. The IRS charges $0. Processing takes 6-11 weeks.

ITIN Format and Structure

ITINs use the same XXX-XX-XXXX format as SSNs but always start with 9. The middle 2 digits fall in ranges 50-65, 70-88, 90-92, or 94-99. ITINs with middle digits 70-88 have already expired under the IRS rolling expiration schedule. See our ITIN expiration guide for details.

What an ITIN Provides

Federal tax return filing (Form 1040-NR or Form 1040)
Tax treaty benefit claims (67+ treaty countries)
W-8BEN form completion for US income withholding
Bank account opening at select US banks
Credit card applications at select issuers
Mortgage applications at participating lenders

What an ITIN Does NOT Provide

Employment authorization (cannot be used for I-9)
Social Security or Medicare benefits
Proof of legal immigration status
Earned Income Tax Credit eligibility

How Does an ITIN Compare to an SSN? Complete 2026 Comparison

An ITIN and SSN differ across 8 categories. This table covers every difference as of April 2026.

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 (never starts with 9)
Issuing agency	IRS (Form W-7)	Social Security Administration (Form SS-5)
Work authorization	No	Yes
Social Security benefits	Not eligible	Eligible after 40 work credits
Expiration	Expires after 3 years of non-use	Never expires
Processing time	6-11 weeks	2-4 weeks
Cost	$0 (IRS fee)	$0 (SSA fee)
Legal authority	IRC Section 6109	Social Security Act, 42 USC 405
Bank accounts	Yes, at most major banks	Yes
Credit cards	Yes, from some issuers (secured cards first)	Yes
Credit building	Yes, reported to all 3 bureaus	Yes, reported to all 3 bureaus
Driver's license	Depends on the state (accepted in California, Illinois, New York and others)	Yes, in every state
Can it become the other?	No — you must apply for an SSN separately	Not applicable

When Do You Need an ITIN vs an SSN?

The deciding factor is your immigration status and work authorization. If you can get an SSN, the IRS requires you to get one and will reject your ITIN application.

You need an ITIN if...

You are a non-resident alien with US-source income
You need to file Form 1040-NR for freelance or investment income
You are a dependent or spouse claimed on a US tax return
A US company requires your tax ID on a W-8BEN form
You are an international student or F-1 visa holder without work authorization

You need an SSN if...

You are a US citizen or lawful permanent resident
You have valid work authorization (H-1B, L-1, O-1, EAD, etc.)
You need access to Social Security or Medicare benefits
Your employer requires I-9 employment verification
You want to build a US credit history and credit score

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

When you become eligible for an SSN, follow these 4 steps to transition from your ITIN. Failing to notify the IRS causes tax record errors and processing delays.

Apply for your SSN through the Social Security Administration using Form SS-5 (processing: 2-4 weeks)
Stop using your ITIN on all tax forms, W-8BEN forms, and financial documents immediately
Write to the IRS ITIN Operation center in Austin, Texas requesting ITIN rescission
Include your name, mailing address, ITIN, and a copy of your new Social Security card

The IRS merges all prior ITIN tax records (filings, credits, refunds, payments) under your new SSN within 6-8 weeks. Using both numbers simultaneously or continuing to use your ITIN after getting an SSN triggers processing delays and potential audit flags.

How Does an ITIN Compare to Both an SSN and an EIN?

All 3 are 9-digit tax IDs issued by US government agencies. An ITIN and SSN are for individuals (mutually exclusive). An EIN is for business entities. A non-US entrepreneur forming a US LLC needs an ITIN + EIN. A US citizen forming a business needs an SSN + EIN. For details on business tax IDs, see our ITIN vs EIN comparison.

Can You Use an ITIN Instead of an SSN for Banking?

Yes. Under the USA PATRIOT Act, US banks can accept an ITIN for customer identification. You do not need an SSN to open a bank account, apply for a credit card, or get a mortgage at participating institutions.

Banks That Accept ITINs

Mercury Bank - business banking for LLC owners
Relay Financial - business banking with no monthly fees
Wise - multi-currency accounts for international transfers
Bank of America, Chase, and Wells Fargo accept ITINs for personal accounts

Read our complete ITIN bank account guide for all accepted institutions and requirements.

Learn more: What is an ITIN?

ITIN vs SSN: Frequently Asked Questions

Can I use an ITIN instead of an SSN for employment?

No. An ITIN cannot be used for employment. Only an SSN, issued by the Social Security Administration via Form SS-5, authorizes legal work in the United States. Employers who accept an ITIN in place of an SSN for I-9 verification violate federal law. An ITIN is valid only for federal tax filing under IRC Section 6109.

Can I have both an ITIN and an SSN at the same time?

No. The IRS designates ITIN and SSN as mutually exclusive. If you have an ITIN and later become eligible for an SSN, apply for the SSN through the Social Security Administration. Then write to the IRS ITIN Operation center in Austin, Texas to rescind your ITIN. The IRS merges all prior ITIN tax records under your new SSN.

Does an ITIN look like an SSN on paper?

Both use the 9-digit XXX-XX-XXXX format, but ITINs always start with the digit 9 and have middle digits in the ranges 50-65, 70-88, 90-92, or 94-99. SSNs do not start with 9. Any 9-digit number starting with 9 and using those middle digit ranges is an ITIN, not an SSN.

Can I get Social Security benefits with an ITIN?

No. An ITIN does not make you eligible for Social Security retirement benefits, disability payments, or Medicare. Only individuals with an SSN and qualifying work history (40 credits, roughly 10 years of covered employment) can receive Social Security benefits.

What happens to my ITIN when I get an SSN?

Stop using your ITIN immediately. Write to the IRS ITIN Operation center requesting that your ITIN be rescinded. Include your name, mailing address, ITIN, and a copy of your Social Security card. The IRS consolidates all prior ITIN tax filings, credits, and payments under your new SSN within 6-8 weeks.

Does an ITIN expire while an SSN does not?

Correct. ITINs expire if unused on a federal tax return for 3 consecutive years. ITINs with middle digits 70-88 have already expired under the IRS rolling schedule. SSNs never expire. Once the Social Security Administration issues an SSN, it remains valid for life regardless of usage.

Can I open a bank account with an ITIN instead of an SSN?

Yes. Banks are not required to demand an SSN for account opening. Under the USA PATRIOT Act, banks can accept an ITIN for customer identification purposes. Banks like Mercury, Relay, and Wise accept ITINs for account opening. See our guides on ITIN bank accounts for specific bank requirements.

Which costs more, an ITIN or an SSN?

Both are free from the issuing agencies. The IRS charges $0 for an ITIN (Form W-7). The Social Security Administration charges $0 for an SSN (Form SS-5). Professional ITIN preparation services like itin.so charge $197 for Standard or $297 for Express service to handle document verification and W-7 preparation.

Can I file taxes with an ITIN instead of an SSN?

Yes. The IRS accepts an ITIN on all tax forms where an SSN is requested, including Form 1040-NR, Form 1040, and W-8BEN. The ITIN was created specifically for this purpose under IRC Section 6109. You cannot claim the Earned Income Tax Credit with an ITIN, but you can claim the Child Tax Credit if eligible.

How long does it take to get an ITIN vs an SSN?

An ITIN takes 6-11 weeks to process after submitting Form W-7 to the IRS. During peak season (January-April), processing reaches 11+ weeks. An SSN is issued within 2-4 weeks after submitting Form SS-5 to the Social Security Administration. New SSN cards arrive by mail in 2-4 weeks after approval.

Is my ITIN my SSN?

No. An ITIN and an SSN are two different numbers issued by two different agencies. The IRS issues ITINs (always starting with digit 9) strictly for tax filing. The Social Security Administration issues SSNs for employment and benefits. Having one does not mean you have, or need, the other.

Is it better to use an ITIN or an SSN?

This isn't really a choice: an SSN is required for employment and Social Security benefits, so if you're eligible for one, you need it regardless. An ITIN exists only for people who are not eligible for an SSN but still have a US tax filing obligation. If you qualify for an SSN, apply for that; use an ITIN only when you don't qualify.

Can I use my ITIN instead of my SSN?

It depends on the purpose. Yes for federal tax filing, opening a bank account at most banks, and some credit products. No for employment (Form I-9), claiming Social Security benefits, or anywhere federal law specifically requires an SSN. Always check with the specific institution or form instructions.

Can I get a driver's license or build credit with an ITIN instead of an SSN?

Yes to both, in most cases. Many US states issue driver's licenses using an ITIN in place of an SSN (rules vary by state, so check your DMV). For credit, secured credit cards from issuers like Capital One, Deserve, and OpenSky accept ITIN applicants, and on-time payments build a credit score with Experian, Equifax, and TransUnion just like an SSN-linked file.

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