This table presents a comparison between the Social Security Number (SSN) and the Individual Taxpayer Identification Number (ITIN). The significant differences lie in the issuing authority, eligibility criteria, purpose, benefits, and validity of each.
| Category | SSN (Social Security Number) | ITIN (Individual Taxpayer Identification Number) |
|---|---|---|
| Issuing Authority | The SSN is issued by the Social Security Administration (SSA) of the U.S. government. | The ITIN is issued by the Internal Revenue Service (IRS), an agency of the U.S. government. |
| Eligibility | Generally, only U.S. citizens, temporary (working) residents, and permanent residents are eligible for an SSN. | ITINs are available to certain nonresident and resident aliens, their spouses, and dependents who can't get an SSN. Also, both resident and non-resident aliens filing a U.S. tax return are eligible. |
| Purpose | SSNs are primarily used for tracking individuals for social security purposes and for employment identification in the U.S. | ITINs are primarily used for tax processing purposes by the IRS, making it possible for individuals without an SSN to comply with U.S. tax laws. |
| Benefits | Having an SSN allows individuals to work in the U.S., opens opportunities for social security benefits, and enables contributions to Medicare. | ITINs enable individuals to comply with U.S. tax laws, and in return, they receive any resulting tax refund. They do not provide work authorization or eligibility for social security benefits. |
| Validity | Social Security Numbers are valid for a lifetime and do not expire. | ITINs expire if not used on a federal tax return for any year during a period of three consecutive years. |
