Social Security Number

A Social Security number (SS#) is a taxpayer identification number. It is issued throughout the US by the Social Security Administration. It does not represent permission to work. It is not proof of US citizenship or permanent residence. If you are paid in the US, you must have a SS# to file a US income tax return. If you are not paid in the US but are in a visa status which permits certain types of employment (e.g. J-1, F-1 PT, J-2 with EAD), you are required by regulation to obtain a SS#. Once you obtain a SS#, it is your number forever and may be used on subsequent visits to the US.

If you would like to obtain a SS#, you should apply in person at a local office of the Social Security Administration. Addresses are listed below. When you go, remember to bring your passport, I-94 Card, I-20 form or DS-2019 form together with a Social Security letter which you can obtain from the University Center for International Education. You will receive your Social Security number on a card in the mail approximately six weeks after you apply.

United States employees pay 7.65% "F.I.C.A." tax, which includes the Social Security and Medicare taxes. It is automatically withheld from their pay by their employer. If you are paid, you will have this tax withheld unless you are tax exempt due to your immigration status.

J-1 and F-1 students should not have the Social Security or Medicare taxes withheld if they have been in the United States for less than five calendar years.

Social Security Administration addresses:

Local Social Security Number Office at Federal Building (downtown)
Social Security Administration
200 W. Second Street
Dayton OH 45402

If you get a SSN Card that is not yours , please return it to:
Social Security Administrator
P.O.Box 17087,
Baltimore, MD 21235

Individual Taxpayer Identification Numbers

Students who are not eligible for a Social Security Number and their dependents who have no taxable income, are required to have a US Taxpayer Identification Number (ITIN) in order to file taxes. F-1 AND J-1 STUDENTS AND THEIR DEPENDENTS ARE REQUIRED BY FEDERAL REGULATIONS TO FILE TAX FORMS. An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the US Internal Revenue Service. ITINs are intended for tax use only and can be obtained by filing Form W-7 with the Internal Revenue Service. An ITIN does not represent permission to work and is not proof of US citizenship or permanent residence.

Do not apply for an Individual Taxpayer Identification Number if you have a Social Security Number or if you are eligible for a Social Security Number. If you obtain an ITIN and subsequently you are granted work authorization from INS, you will need to apply for a Social Security Number. Use the Social Security Number on all future tax returns, and notify the IRS so they can retire your ITIN.

The University Center for International Education has a limited supply of ITIN application forms (Form W-7). Form W-7 may also be obtained at the Dayton IRS Office (see address listed in the next paragraph).

How to apply for an ITIN

You can apply in person or by mail. To apply for an ITIN IN PERSON please bring: completed W-7 Form and original document of identification or a notarized copy, such as, your passport, birth certificate, driver's license to:
Federal Building
Internal Revenue Service
200 W. Second Street
Dayton OH 45402

Disclaimer: This information is for the use of WSU students only. For more complete information come to The University Center for International Education, WSU room E 190. For further details, visit the Ohio State web page.