SSN and ITIN Definitions and Procedures
Individuals receiving most types of payments will need either an SSN (Social Security Number) or an ITIN (Individual Tax Payer Identification Number). A nonresident alien who wishes to claim exemption from tax withholding under a tax treaty MUST have a SSN or ITIN.
A Social Security Number (SSN) is:
- A nine-digit number assigned by the Social Security Administration to an individual for tax and wage purposes.
- Any individual receiving wages, U.S. citizen or not, should have an SSN. Federal law requires us to obtain SSN's and file Form W-2 with a correct SSN. A person can work without a SSN, but Federal law requires applying for one, if working.
An Individual Tax Payer Identification Number (ITIN) is:
- A nine-digit number assigned to an individual who is required to have a tax identification number, but who cannot obtain a Social Security Number
- The ITIN is for tax reporting purposes only.
- An ITIN always begins with a '9'; the fourth digit is always a '7' or '8'. It is formatted the same as a SSN.
Applying for an SSN
It is recommended that an individual who will be working, apply for an SSN as soon as possible, and no later than three to five days after the job offer or his or her date of arrival on a temporary work visa.
An individual must apply in person at a Social Security Office and provide the following:
- A completed Form SS-5 Application
- Proof of Identity (such as a valid passport)
- Proof of Immigration status (I-94 and an I-20 or DS-2019, etc.)
- Proof of work eligibility
- Proof of age
The individual making the application should request a receipt from the Social Security Office to use a proof of application and should provide a copy to Vanderbilt.
Working without a Social Security Number
A person can work without a Social Security Number (while obtaining one) if proof of eligibility to work is provided. If working, wages must be paid within the period established by the Tennesee Department of Labor. It is strongly recommended that the person does not begin work until the SSN is provided. However, individuals in certain visa categories must begin work within a specific period.
The HR system requires a number in the identifier field to set up the pay record. A placeholder number must be issued if the SSN is not available. If the payroll deadline is near, contact the International Tax Office for assignment of a placeholder number.
Once the SSN is obtained:
- Send a turnaround form to Records to correct the number in the HR system.
- Notify the International Tax Office at nratax@vanderbilt.edu the number has been received. (Do not email the number for security reasons).
- Instruct the individual to update the number in Glacier and submit any treaty forms and the updated, signed summary sheet to International Tax
Applying for an ITIN
A Form W-7, Application for IRS Individual Taxpayer Number should be submitted to the IRS along with documentation to substantiate the individual's foreign status and true identify to the IRS.
The form and instructions may be obtained from the IRS website.
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