Apr 19, 2024  
International Student Handbook 
    
International Student Handbook

SSN vs. ITIN


Disclaimer: The following information does not constitute legal or tax advice, nor should it be considered a substitute for advice obtained from the Internal Revenue Service (IRS) or a qualified tax professional. 

 When Can I Start Working?

F-1 students cannot begin working until they have obtained employment and been approved to start working. The process for this will vary depending on the specific work benefits program you will be employed under (i.e., on-campus employment, off-campus employment). 


 What is a Social Security Number (SSN)?

The Social Security Administration (SSA) assigns nine-digit Social Security numbers (SSNs) to United States (US) citizens, permanent residents, and eligible nonimmigrant workers in the US. The SSA uses the SSN to report wages to the government, track Social Security benefits, and other identification purposes.

All international students who have approved employment authorization must apply for the SSN. Depending on the “type” of employment benefit a student is utilizing will determine the steps they must take to apply for the SSN (see How to Apply for the SSN section). 

How early can I apply for the SSN?
  • It is customary for new F-1 students to wait at least ten days after the first day of classes to apply for the SSN (if working on-campus).

  • Students must arrive in the US and complete their SEVIS Registration process to be validated in the Student Exchange and Visitor Information System (SEVIS) database BEFORE being eligible to apply for the SSN. This allows time for your arrival information to be updated in the USCIS SAVE (Systematic Alien Verification for Entitlements) system. Applying too early may cause delays in your SSN process.


 What If I’m Ineligible for the SSN?

The SSN will not be issued to apply for a driver’s license, bank account, housing, or other service that may request one. However, banks and housing offices may ask for the SSN. Still, if you are ineligible to receive the SSN, you must verify this and inquire about what alternative information/documentation you can provide.

  • If you are applying for a driver’s license, the driving services office will accept the SSN Ineligibility Letter, which can only be obtained from the Social Security Administration (SSA).
  • You may apply for the SSN so they can determine your ineligibility and issue you this letter; see the SSA International Student Fact Sheet on how to apply.
    • Note: This does not prevent you from applying for the SSN after you obtain employment; you must reapply at the applicable time.

 How to Apply for the SSN

You cannot apply for the SSN more than 30 days before your employment start date, and you must be employed under one of the following work benefits programs for F-1 students:

All other visa types should view the SSA International Student Fact Sheet for guidance, and J-1 students must contact their program advisors at their sponsoring organization to verify any additional required process steps.

Other Helpful Links:

  • The Social Security Administration (SSA) International Student Fact Sheet

  • The Social Security Number Application - Form SS-5

  • SSA Office Locator - use to locate the office closest to your US address:

    • The closest location to Florida Poly: Social Security Administration, 550 Commerce Drive, Lakeland, FL 33813

    • Phone: 1-877-604-9387 or 1-800-772-1213

Documents required to apply for the SSN:

The following items must be brought to the Social Security Administration (SSA) office to apply for the SSN:

  1. Copy of valid passport (passport expiration date must always be no less than six months away.

  2. A signed copy of I-20 (for F-1 holders), DS-2019 (for J-1 holders), or I-797 (for H-1B or TN-1 holders).

    • F-1 students on CPT must have approved CPT on the second page of the I-20 and a copy of their employment offer letter.

  3. Copy of I-94 Arrival/Departure Record.

  4. Required for On-Campus Employment Only.

    • Copy of employment offer letter signed by your employer/supervisor.

    • Copy of signed SSA F-1 On-Campus Employment Letter.
      • This letter must be physically signed by your hiring manager (this is not Human Resources) and DSO; the SSA does not accept digital signatures or photocopies of signatures.

 Individual Taxpayer Identification Number (ITIN)

An Individual Taxpayer Identification Number (ITIN) is a tax processing number the Internal Revenue Service (IRS) issues to individuals who do not have and are not eligible for a Social Security number (SSN). from the Social Security Administration (SSA) to file US taxes. If you have ever been issued, are eligible for, or have a pending application for an SSN, do not apply for an ITIN.

Examples of individuals who need ITINs include:
  • A nonresident alien is required to file a US tax return

  • A US resident alien (based on days present in the US) filing a US tax return

  • A dependent or spouse of a US citizen/resident alien filing a US tax return

  • A dependent or spouse of a nonresident alien visa holder filing a US tax return

By law, a person cannot have both an ITIN and SSN.
  • ITIN is for tax purposes only; it does not authorize work and cannot be used as an identification number or for any purpose outside the tax system.

  • If you must file a US tax return or are listed on a tax return as a spouse or a dependent and are not eligible to obtain a valid SSN, you must apply for an ITIN number.

  • When completing tax return forms, you should enter the ITIN in the space for SSN. 

  • Including your ITIN on the tax return will ensure prompt processing and receipt of refund.

  • You may also need to use your ITIN number when opening a bank account (this depends on your banking institution’s policies for opening an account).

When Should I Apply for an ITIN?

You should apply for the ITIN when you file your annual tax return by submitting the W-7 form along with your other tax forms and mailing them all to the IRS. However, you can apply for the ITIN anytime during the year after completing a tax return.

  • The university provides Glacier Tax Prep (GTP) to international students so they can complete their required tax forms yearly.

  • GTP asks a series of questions and has students fill in the required information to complete the correct forms; if students indicate they do not have an ITIN, GTP will fill in the W-7 needed to apply for one.

  • Students may print the W-7 and other tax forms at this time and mail them in.


How to Apply for an ITIN

Please remember if you are eligible for the SSN, you cannot obtain an ITIN. Please view the Do I Need an ITIN Guide before filing the ITIN application.

If you are not eligible for SSN but must file a 1040NR tax return, you must obtain an ITIN (Individual Tax Identification Number).

  • Remember, you do not need an SSN or ITIN if you will only file Form 8843.

Florida Poly international students may use Glacier Tax Prep (GTP) at the end of January (mid-February) to complete and print the ITIN application (Form W-7). Completing the GTP questionnaire online will determine what tax forms you need to apply for, pre-fill them, and then allow you to print them so you may mail them to the IRS. 

  • GTP will not print these forms if you are not eligible for the ITIN (or other tax forms).

  • GTP access will be sent via your student email account when it is accessible (Spring semester).