You may be asked for a U.S. number by payroll, a tax preparer or a financial institution. Begin with the actual request and the number already assigned to you. The same nine-digit appearance does not mean that either identifier can be used in every field.
Do not submit Form W-7 if you already have an SSN or are eligible for one. If an SSN application is pending, wait for the Social Security Administration's determination rather than applying for both numbers at once.IRS Keep any SSA correspondence with the tax file.
A person who cannot get an SSN still needs a federal tax purpose for an ITIN. Living outside the United States, holding a foreign passport or wanting a convenient identifier is not the complete test.IRS Explain whether the number is needed for your own return, an allowable family tax benefit or a documented exception.
For a student or scholar, ask the school to review the employment and scholarship facts. W-7 has particular provisions for students who will not work, including certain school-official letters.IRS A school payment and an on-campus job should not be treated as the same event.