This guide covers everything you need to know about how to proceed if you or your dependents do not yet have an SSN, including how to apply for one, what to do while waiting, and when alternative options such as an ITIN or IRSN may apply.
Table of contents:
Social Security Number (SSN)
Filing a tax return without an SSN
Filing U.S. taxes without a Social Security number (SSN) is technically possible under certain conditions, but not recommended, especially if you plan to submit under the Streamlined Filing Compliance Procedures, which require a valid SSN for full amnesty protection.
If you recently became a U.S. person, you will be required to file your first U.S. tax return the following year. By the time your return is due—on April 15, or later if you use the automatic six-month extension—you should ideally have received your SSN.
If you are a U.S. citizen who never received an SSN or no longer has one, you should apply or request an SS replacement card through the Social Security Administration (SSA) as soon as possible.
If you have a Green Card but have not yet moved to the U.S. or applied for an SSN, you are still required to file U.S. taxes. You should apply for an SSN as soon as possible and file your first return in the calendar year following the year you received your Green Card. For example, if your Green Card was issued on November 10, 2023, your first tax return would be due by June 15, 2024.
If your SSN was issued at birth, the SSA can restore your number using your birth certificate.
While your request is being processed (it may take a few months), you should work with us to prepare your return. Then, once you receive your Social Security Number, we will be able to add it to the prepared returns quickly instead of starting the whole process from scratch. This method is generally more efficient than doing one operation at a time.
Applying for SSNs for children before filing a U.S. tax return
If your children are U.S. citizens, obtaining Social Security Numbers (SSNs) for them is highly recommended before filing your U.S. tax return. Having an SSN for each child enables you to claim various tax benefits, including:
The Child Tax Credit (CTC), if you meet income requirements.
Higher education tax credits and deductions (in the future, when your children go to college).
The ability to e-file your return.
If your child doesn't have an SSN or ITIN, you cannot claim a child as a dependent on your tax return, and the IRS will disallow dependent-related benefits.
If your children are not U.S. citizens and do not have SSNs or ITINs, you may still qualify to file as Head of Household, provided you meet other criteria. This status offers a more favorable tax rate than Married Filing Separately (MFS). However, you won’t be eligible for ), but you will not qualify for dependent-related exemptions or credits, and you’ll have to file a paper return by mail.
What happens if you don’t have their SSN in time?
If you haven’t received your child’s SSN by the filing deadline, you have two options:
You can submit your tax return without claiming your child as a dependent. Once you receive their SSN, amend your return by filing Form 1040-X, to add your child and claim eligible credits. Generally, you must amend within three years of the original filing date or within two years of the date you paid the tax, whichever is later.
You can request a six-month extension to file your return so you can obtain your child’s SSN and include it on your tax return. However, remember that any taxes owed are still due by the original deadline, even if you file an extension.
Notes:
If your children have at least one U.S. parent, they will most likely qualify for SSNs and should not apply for ITINs.
You are not required to apply for either number on behalf of your children. This decision remains yours for as long as your children are minors.
How to apply for an SSN
To apply for an SSN:
Complete the application for a Social Security card:
Form SSA-5: Used by U.S. citizens and lawful permanent residents.
Form SSA-5-FS: Used by foreign-born individuals, including non-citizens and non-permanent residents.
Gather required documents verifying your identity, age, and immigration status.
Provide your documents and application in person. U.S. citizens and residents can apply at local SSA offices, while those living abroad may apply at U.S. consulates with a Federal Benefits Unit (FBU) or mail the documents.
After SSA verifies your document(s) and completes your request, you will receive your Social Security card in the mail within 14 business days.
⚠ Note: Processing times vary and may take several weeks or even months if submitted from outside the U.S.
How to update your information with the SSA
If you need to update your information with the SSA, you can do so through their online platform, provided you have a valid U.S. mailing address. For support, you can call their toll-free number: 1-800-772-1213.
The SSA does not offer a toll-free number for calls from abroad, but some embassies and consulates have FBUs that can help with Social Security issues. To find the FBU serving your country, visit the SSA website. If your country is not listed, you can call +1 (410) 965-2356.
How to submit your tax questionnaire without an SSN
While waiting for your SSN, you can still move forward with tax preparation:
When completing your tax questionnaire, navigate to the Personal Details > The Basics > My Name TQ section.
Enter “000000000” as the answer to the question “Your Social Security Number or ITIN”.
Be sure to leave a comment for your tax preparer next to this field explaining that you are waiting for your SSN.
Your tax preparer will review the questionnaire and will begin preparing your return.
Once you receive your SSN, it can be quickly added to the return without restarting the process.
Note: Having a valid SSN is required for electronic filing. If you don't provide it to us, you must mail your tax return and file your FBAR separately through the FinCEN online platform.
Individual Tax Identification Number (ITIN)
If you are not eligible for an SSN, you can apply for an Individual Taxpayer Identification Number (ITIN), which is a nine-digit number beginning with a “9.” You can apply by filing Form W-7 with the IRS. ITINs must be renewed if not used on a tax return for three consecutive years. If needed, your tax preparer can assist with preparing Form W-7 for an additional fee.
Note: Do not apply for an ITIN if you or your dependents are eligible for an SSN.
How to apply for an ITIN
To apply for an Individual Taxpayer Identification Number (ITIN) with the IRS, you need to follow these steps:
Complete Form W-7, Application for IRS Individual Taxpayer Identification Number.
Indicate the reason you are applying:
You are not eligible for an SSN but need to file a U.S. tax return.
You are a dependent or spouse of a U.S. citizen, resident alien, or a nonresident alien holding a U.S. visa.
You are a nonresident alien claiming a tax treaty benefit.
Prepare original documents or certified copies from the issuing agency to prove your identity and foreign status: a passport or a combination of other documents (e.g., national ID card, visa, birth certificate, etc.).
Submit your application:
Option A: With a tax return
Attach Form W-7 to the front of your federal tax return and mail them with your supporting documents to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342If using a private delivery service (FedEx, UPS, etc.), use this address instead:
Internal Revenue Service
ITIN Operation
Mail Stop 6090 (ITIN Operation)
3651 S. IH 35
Austin, TX 78741-0000⚠ Note: When mailing your ITIN application, do not use the address listed in the instructions for your tax return (for example, Form 1040-NR). Your tax return will be processed with your ITIN application in the IRS ITIN Operation department.
Option B: Through a Certified Acceptance Agent (CAA)
A CAA can verify your original documents, help complete your W-7, and submit everything on your behalf — this is helpful if you want to avoid mailing your passport. Find an IRS-approved agent near you (in the U.S. and abroad).
⚠ Note: TFX is not a Certified Acceptance Agent.
Option C: In person at an IRS Taxpayer Assistance Center (TAC)
You can schedule an appointment at a designated TAC that offers ITIN document authentication service in the U.S., where your documents will be reviewed in person. They will return the originals to you immediately.
Wait for 7–11 weeks to process your ITIN application. Processing may take longer during peak tax season or if you’re filing from overseas.
Once your ITIN is approved, the IRS will send you a notice with your number by mail.
⚠ Note: If you haven’t received your ITIN or correspondence at the end of that time, you can call the IRS to find out the status of your application.
How to renew an expired ITIN
If an ITIN isn't used on a U.S. federal tax return for any 3 consecutive tax years, it expires on December 31 after the third tax year of non-use. You must renew an expired ITIN if you are going to use it on a U.S. federal tax return. If you file taxes with an expired ITIN, there may be a delay in processing your return, a reduced refund or penalties and interest, and you may not be able to claim certain credits unless your ITIN is renewed.
Follow the IRS instructions to complete Form W-7 for a renewal.
How to submit your tax questionnaire without an ITIN
While waiting for your ITIN, you can still move forward with tax preparation:
When completing your tax questionnaire, navigate to the Personal Details > The Basics > My Name TQ section.
Enter “000000000” as the answer to the question “Your Social Security Number or ITIN”.
Be sure to leave a comment for your tax preparer next to this field explaining that you are waiting for your ITIN.
Your tax preparer will review the questionnaire and will begin preparing your return.
Once you receive your ITIN, it can be quickly added to the return without restarting the process.
Note: Having a valid ITIN is required for electronic filing. If you don't provide it to us, you must mail your tax return and extension of time to file and file your FBAR separately through the FinCEN online platform.
How to request TFX to prepare Form W-7
If needed, your tax preparer can assist with preparing Form W-7 for an additional fee.
To request this service, simply leave a comment for your tax preparer next to the question "Your Social Security Number or ITIN" in the Personal Details > The Basics > My Name section of the Tax Questionnaire (TQ).
Note: TFX is not a Certified Acceptance Agent (CAA); therefore, we cannot sign Form W-7. You will need to mail the completed form along with your prepared tax return and supporting documents to the IRS.
Internal Revenue Service Number (IRSN)
An Internal Revenue Service Number (IRSN) is issued by the IRS when someone files a return or makes a payment without a valid Taxpayer Identification Number (TIN). If you previously filed a tax return without an SSN, the IRS may have issued an IRSN, which will appear in correspondence related to that return. IRSNs were designed for IRS convenience. It is a highly unfriendly option for the taxpayer.
An IRSN does not provide access to any tax benefits. If you submit to the Streamlined Filing Compliance Procedures without an SSN, the IRS may assign you an IRSN (see IRM 3.13.5.74, but you will be ineligible for the penalty relief associated with that program. The IRS will process your return as if it were filed outside the Streamlined Filing Compliance Procedures, meaning penalties may apply.
In general, IRSNs are only used as temporary identifiers for taxpayers who filed and/or paid for a valid TIN while the IRS waits to receive them. It is only used for correspondence and recording payments. Filing with an IRSN should only be considered in urgent cases, such as when foreign banks seize assets and the taxpayer is forced to file immediately. Otherwise, waiting to obtain an SSN is the better path.