Skip to content
English
  • There are no suggestions because the search field is empty.

ITIN vs SSN: Foreign Workers

Video with Transcript:  ITIN vs SSN 

Taxpayer Identification Number 

  • A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS. 
  • The TIN, which is also called a taxpayer identification number, is mandatory for anyone filing annual tax returns with the IRS, which the agency uses to track taxpayers. Filers must include the number on tax-related documents and when claiming benefits or services from the government. 

No SSNs start with a 9 

  • SSA will NOT issue SSNs beginning with the number “9”.  
  • SSA will not issue SSNs beginning with the number “666” in positions 1 – 3.  
  • SSA will not issue SSNs beginning with the number “000” in positions 1 – 3.  
  • SSA will not issue SSNs with the number “00” in positions 4 – 5 

BEST PRACTICES: 

If someone does not have a SSN, they cannot be paid as an employee and they cannot receive a W2.  iSolved will not process the W2's at the end of the year. 

If a foreign worker has a proper VISA (ie foreign students in certain circumstances), there are some exceptions.   

 

IRS Article: 

Taxpayer Identification Numbers (TIN) | Internal Revenue Service (irs.gov) 

https://www.irs.gov/forms-pubs/using-a-social-security-number-ssn-or-individual-taxpayer-identification-number-itin-when-filing-your-tax-return 

https://www.ssa.gov/kc/SSAFactSheet--IssuingSSNs.pdf 

Helpful Article: 

https://primepay.com/blog/social-security-facts-for-employers/  

For more information on setting up Foreign Workers in isolved, please review: Foreign Persons