Foreign nationals in the United States require a tax identification number from the Social Security Administration (SSA) or the Internal Revenue Service (IRS) to perform certain actions in the United States such as banking, taxes and obtaining a driver’s license. While, generally, a foreign national must have work authorization to obtain a social security number (SSN), he or she may obtain a individual taxpayer identification number (ITIN) for tax and banking purposes.
In order to obtain an ITIN, a foreign national must file Form W-7 and be within the following categories of person eligible for ITIN issuance.
1. A nonresident alien individual eligible to obtain the benefit of reduced withholding under an income tax treaty;
2. A nonresident alien individual not eligible for an SSN who is required to file a U.S. tax return or who is filing a U.S. tax return only to claim a refund;
3. A nonresident alien individual not eligible for an SSN who elects to file a joint U.S. tax return with a spouse who is a U.S. citizen or resident alien;
4. A U.S. resident alien (based on the substantial presence test) who files a U.S. tax return but who is not eligible for an SSN;
5. An alien spouse claimed as an exemption on a U.S. tax return who is not eligible to obtain an SSN;
6. An alien individual eligible to be claimed as a dependent on a U.S. tax return but who is not eligible to obtain an SSN;
7. A nonresident alien student, professor, or researcher who is required to file a U.S. tax return but who is not eligible for an SSN, or who is claiming an exception to the tax return filing requirement; or
8. A dependent/spouse of a nonresident alien holding a U.S visa who is not eligible for an SSN.
Foreign nationals who wish to apply for an SSN must file Form SS-5 with the SSA and meet the following requirements.
1. Provide proof of legal immigration status. Form I-94 must be presented. F-1 Visa holders must provide their current I-20 and J-1 Visa holders must provide their current DS-2019.
2. Provide proof of work authorization. For visa holder who are eligible to work incident to status, such as H-1B, L-1 or O-1 visa holders, the I-94 is sufficient. For others, such as applicants who have filed for adjustment of status, they must provide a work authorization card or green card.
3. Proof of Age. In most circumstances, a passport or birth certificate is sufficient.
4. Proof of Identity. Any document used must show your name and a recent photograph. Commonly accepted documents include green card/immigrant visa and passport, I-94 card and passport or work permit.
While every state has their own requirements to obtain a drvier’s license, they will all genreally require
1. Proof of Identity;
2. Social Security Number; and
3. Proof of residency.