ITIN vs SSN: What Each Number Actually Lets You Do
Both are nine digits and both go in the same box on a tax form. What they get you is not remotely the same — and two of the differences moved in 2026. This is the version without the blurring.
Every rule on this page is cited to an IRS source, linked where it is used. Last read against those sources September 8, 2026.
An SSN is issued by the Social Security Administration, works across the whole federal system, and never expires. An ITIN is issued by the IRS, works only for federal tax administration, and expires after three consecutive years off a tax return. Both let you file a return and receive a refund. Only an SSN reaches the Child Tax Credit, the Earned Income Tax Credit and the education credits; only an SSN builds Social Security entitlement. Neither one is work authorization, and neither one changes immigration status.
Key takeaways
- You cannot choose between them. An ITIN is only issued to someone who is not eligible for an SSN. If you can get an SSN, that is your number.
- The gap is in the credits, not the filing. Filing works identically. What you can claim on the return does not.
- The gap widened in 2026. Both education credits and the new tips, overtime, car loan and senior deductions now require an SSN.
- An ITIN is not identification. Banks and states may accept one; that is their policy and it can change.
- An ITIN expires. An SSN does not. That single asymmetry catches people who skip a few filing years.
The short answer
| SSN | ITIN | |
|---|---|---|
| Issued by | The Social Security Administration | The Internal Revenue Service |
| Who it is for | U.S. citizens, permanent residents, and non-citizens with work authorization | People with a federal tax reason who are not eligible for an SSN |
| Format | Nine digits; the first digit is never 9 | Nine digits, 9XX-XX-XXXX — always begins with 9 |
| What it is for | Tax, employment, benefits, and identification across the federal system | Federal tax administration only |
| Expires? | Never | Yes — after three consecutive years off a federal return |
| Cost | Free | Free from the IRS; a private agent may charge a fee |
| Can you hold both? | Not legitimately — an ITIN is only for those who cannot get an SSN | If you later receive an SSN, the ITIN is voided and the records merged |
The full capability matrix
Thirteen rows, each answered plainly. Three of them have an honest “no” in the SSN column too, which is the part comparison pages usually leave out.
| Can you… | With an SSN | With an ITIN | The detail that matters |
|---|---|---|---|
| File a federal tax return | Both work. This is the entire purpose of an ITIN. | ||
| Receive a federal refund you are owed | A refund is not a benefit — it is your own overpaid money coming back. | ||
| Be claimed as a spouse or dependent | An ITIN works only where the tax benefit being claimed allows it. Since 2018 the IRS will not issue one to a spouse or dependent otherwise. | ||
| Claim the Child Tax Credit | Filer and child both need an SSN valid for employment. | ||
| Claim the $500 Credit for Other Dependents | The dependent may hold an ITIN. | ||
| Claim the Earned Income Tax Credit | Stated directly on the IRS ITIN page. | ||
| Claim an education credit | Changed for tax years beginning after December 31, 2025. | ||
| Claim a tax-treaty rate on U.S. income | One of the listed reasons for applying. | ||
| Work legally in the United States | An SSN alone is not work authorization either — the authorization comes from your immigration status. But an ITIN never confers it. | ||
| Earn Social Security or Medicare credits | The IRS states an ITIN does not qualify you for Social Security benefits. | ||
| Change or support an immigration status | Neither number does this. Any service claiming otherwise is selling you something. | ||
| Serve as identification outside the tax system | The IRS says explicitly that an ITIN does not serve as identification outside the federal tax system. | ||
| Expire from non-use | An SSN never expires. An ITIN expires after three consecutive years off a tax return. |
Source: IRS — Individual taxpayer identification number (ITIN), read September 8, 2026. Credit rows cross-checked against the IRS Child Tax Credit page and P.L. 119-21.
Who issues each, and how to tell them apart
An ITIN is written to look like a Social Security number on purpose: it has to fit the same nine-digit box on a Form 1040 and a Form 1099. But the numbering is distinguishable.
- An ITIN always begins with 9, and the fourth and fifth digits fall in one of these bands: 50-65, 70-88, 90-92, 94-99.
- An SSN never has 9 as its first digit, so a leading 9 is the quickest test.
- Neither number is issued with a card that says which it is, apart from the Social Security card itself. Your ITIN arrives on an IRS notice, not a card — the CP565.
Source: IRS Publication 4757 — Individual Taxpayer Identification Number (ITIN), read September 8, 2026.
Work authorization: the question behind the question
“Can I work with an ITIN?” is one of the most-searched questions on this topic, and it usually hides a different question. Two things are being confused, so it helps to separate them.
| The question | The answer | Who decides |
|---|---|---|
| Does an ITIN give me permission to work? | No. The IRS says an ITIN does not authorize you to work legally in the U.S., and does not provide or change immigration status. | Immigration law, not the IRS |
| Does an SSN give me permission to work? | Not by itself either. Some Social Security cards are annotated 'not valid for employment'. The authorization comes from your status; the number just records it. | Immigration law, not the SSA |
| If I have U.S. income, do I have to report it? | Yes. The obligation to report income and pay tax on it does not depend on how the income was earned or on your immigration status. | The Internal Revenue Code |
Source: IRS — Individual taxpayer identification number (ITIN), read September 8, 2026.
Credits and deductions — where the money actually is
Filing is identical. What you can claim on the return is not, and this is where the difference becomes a number in dollars.
| Credit or deduction | Available to an ITIN filer? | Amount | Why |
|---|---|---|---|
| Child Tax CreditCHANGED | Up to $2,200 per child | You — or your spouse if you file jointly — must have a Social Security number valid for employment, and so must each qualifying child, issued before the return's due date. | |
| Credit for Other Dependents | $500 per dependent | This is the one that still works. The dependent may hold an SSN, an ITIN or an ATIN. It starts to phase out above $200,000 of adjusted gross income. | |
| Earned Income Tax Credit | — | The IRS states plainly that an ITIN does not qualify you for the Earned Income Tax Credit. Everyone on the return needs an SSN valid for employment. | |
| American Opportunity CreditCHANGED | — | New for tax years beginning after December 31, 2025: the person claiming the credit needs a Social Security number valid for work, and where the student is someone else, the student needs one too. | |
| Lifetime Learning CreditCHANGED | — | Same change, same date. An ITIN no longer supports either education credit. | |
| Child and Dependent Care Credit | Varies with expenses and income | This credit does not carry the SSN-valid-for-employment test that the Child Tax Credit does, so an ITIN filer can generally claim it if the ordinary rules are met. | |
| Itemized deductions and the standard deduction | Varies | A resident-alien ITIN filer takes the standard deduction like anyone else. A nonresident filing Form 1040-NR generally cannot, and itemizes a narrower list instead. | |
| The 2025-2028 deductions for tips, overtime, car loan interest and seniorsCHANGED | — | Each of these carries its own valid-Social-Security-number condition, so an ITIN filer cannot take them. |
Source: IRS — Education credits: AOTC and LLC, read September 9, 2026. Child Tax Credit row from the IRS Child Tax Credit page; the new-deduction rows trace to P.L. 119-21.
Both spouses hold SSNs valid for employment. The Child Tax Credit is available for both children. The American Opportunity Credit is available for the college student. The Earned Income Tax Credit is available if income qualifies.
One spouse holds an ITIN, the other an SSN. The Child Tax Credit survives — the rule asks that you or your spouse hold an SSN valid for employment, and each child hold one too. The Earned Income Tax Credit does not survive; it needs an SSN for everyone on the return.
Both spouses hold ITINs. The Child Tax Credit is gone, even though the children are U.S. citizens with Social Security numbers. What remains is the $500 Credit for Other Dependents per child, and generally the Child and Dependent Care Credit.
Between the first case and the third, the difference across two children is the gap between two credits of up to $2,200 and two of $500. Run your own figures on the Family Tax Credit Finder and 2026 federal tax calculator — the interaction with income phase-outs is not something a table can capture.
Identification: a policy, not a right
The IRS lists four things an ITIN does not do, and the fourth is that it does not “serve as identification outside the federal tax system.” That sentence does a lot of work.
In practice, many banks will open an account against an ITIN, several states will issue a driver's licence against one, and some lenders will underwrite against one. All of that is real, and all of it is the institution's own policy. None of it is a right the number confers, and any of it can change without the tax rules changing at all. Plan on the number being a tax number; treat everything else as a bonus that particular institution offers.
Source: IRS — Individual taxpayer identification number (ITIN), read September 8, 2026.
And where does an EIN fit?
Three numbers get confused with each other. They are not interchangeable.
| Number | Belongs to | Issued by | Used for |
|---|---|---|---|
| SSN | A person | Social Security Administration | Tax, employment, benefits, identification |
| ITIN | A person | IRS | Federal tax filing only |
| EIN | A business entity | IRS | The entity's own returns, payroll, and information reporting |
A foreign national who owns a U.S. LLC typically needs two of these at once: an EIN for the company and an ITIN for themselves, because the company's profit flows onto their personal return. They are separate applications on separate forms, and getting the EIN does not get you the ITIN. If that is your situation, the self-employment tax calculator and the LLC tax calculator cover what the personal return then looks like.
Holding both, and switching over
You are not meant to hold both. If your status changes and the Social Security Administration issues you a number, you stop using the ITIN immediately — and you write to the IRS so the two records become one.
That letter is not optional housekeeping. Until the IRS merges them, wages and withholding reported under the old number sit in a record the IRS no longer associates with you, which is exactly how a refund goes missing. The full procedure, the address, and what happens to your earlier filing history are on from ITIN to SSN.
Going the other way — an SSN holder wanting an ITIN — does not happen. Eligibility for an SSN is a bar to an ITIN, not a preference.
Frequently asked questions
What is the difference between an ITIN and an SSN?
A Social Security number is issued by the Social Security Administration, works across the whole federal system, and never expires. An ITIN is issued by the IRS, works only for federal tax administration, and expires if it goes three consecutive years without appearing on a tax return. You cannot hold both legitimately — an ITIN is only for people who cannot get an SSN.
Can I work in the U.S. with an ITIN?
No. The IRS states that an ITIN does not authorize you to work legally in the United States. Work authorization comes from your immigration status, not from any tax number. An ITIN lets you report and pay tax on income; whether you were permitted to earn that income is a separate question decided by immigration law.
Is an ITIN a Social Security number?
No, though it is deliberately formatted like one so it fits the same fields on tax forms. An ITIN is nine digits written as 9XX-XX-XXXX, always starting with 9, with the middle two digits inside published ranges. An SSN can start with any digit other than 9 in that position.
Can I get a driver's licence or open a bank account with an ITIN?
Sometimes, but that is a policy of the state or the bank rather than a right the number confers. The IRS says explicitly that an ITIN does not serve as identification outside the federal tax system. Many banks accept one and several states accept one for a licence — but each institution sets its own rule and can change it.
Does having an ITIN help or hurt my immigration case?
The IRS states an ITIN neither provides nor changes immigration status. It is a tax number, issued for tax administration. Whether a filing history matters in any particular immigration process is an immigration question, not a tax one — ask a licensed immigration attorney or a DOJ-accredited representative, not a tax website.
Which credits can I claim with an ITIN but not an SSN, or the other way round?
There is nothing an ITIN reaches that an SSN does not. Going the other way, an SSN reaches the Child Tax Credit, the Earned Income Tax Credit, both education credits, and the 2025-2028 deductions for tips, overtime, car loan interest and seniors — none of which an ITIN filer can claim. An ITIN filer can still claim the $500 Credit for Other Dependents and generally the Child and Dependent Care Credit.
What is the difference between an ITIN and an EIN?
An EIN is an Employer Identification Number, issued to a business entity — a company, partnership or LLC — so it can file its own returns and report payroll. An ITIN belongs to a person. A foreign owner of a U.S. business commonly needs both: an EIN for the entity, an ITIN for themselves. They are separate applications on separate forms.
If I get an SSN later, does my ITIN filing history transfer?
Only if you ask. The IRS asks you to write to it with your name, mailing address, ITIN, a copy of your Social Security card and a copy of your CP565 notice, so it can void the ITIN and associate everything filed under it with the SSN. Skip that letter and your earlier wages and withholding stay attached to a number the IRS no longer connects to you.
Work out what your situation costs
The difference between the numbers is only interesting as a figure on your own return. These are free, need no account, and run entirely in your browser.
- 2026 federal tax calculator — the whole return, including which credits apply.
- Family Tax Credit Finder — the credit questions above, answered against your household.
- Tax refund estimator — what comes back once the credits are settled.
- ITIN eligibility & document checker — if you are still deciding whether you need one at all.