🧾 SSN vs. ITIN: When Should a Worker Get Each?

🟢 A Worker Should Apply for an SSN if They Are:

Authorized to work in the U.S., such as:

• U.S. Citizens
• Permanent Residents (Green Card holders)
• Work Visa holders:
  • H-1B
  • L-1
  • O-1
  • TN
  • EAD (Employment Authorization Document)

👉 These individuals must have an SSN to be employees

They:

• Fill out Form W-4
• Complete Form I-9
• Are paid through payroll
• Receive a W-2

🔵 A Worker Should Apply for an ITIN if They:

• Are NOT eligible for an SSN
• Still have a U.S. tax filing requirement

Examples:

• Undocumented individuals earning income
• Nonresident aliens with U.S. rental income
• Spouses/dependents on a tax return
• Foreign partners in partnerships
• Real estate investors filing 1040-NR

👉 These individuals file taxes using:

• 1040
• 1040-NR
• Schedule C
• Rental Schedule E
• Partnership K-1 income

🚨 But an ITIN is NOT work authorization