On a webpage, the IRS says that you should use your Social Security number (SSN) to file your tax return even if your SSN does not authorize employment or if you have been issued an SSN that authorizes employment and you lose your employment authorization.
For details of the three types of Social Security cards issued by the Social Security Administration (ones issued to US citizens and permanent residents; ones issued that say, “VALID FOR WORK ONLY WITH DHS AUTHORIZATION;” and ones issued that say, “NOT VALID FOR EMPLOYMENT”) see Types of Social Security Cards.
The IRS also reminds taxpayers that once you are issued an SSN, use it (rather an any previously issued taxpayer identification number or ITIN) to file your tax return. The IRS adds that an ITIN will not be issued to you once you have been issued an SSN.
To continue your research on how to get an SSN, see FTC 2d/FIN S-1581.
Subscribe to our Checkpoint Daily Newsstand email to get all the latest tax, accounting, and audit news delivered to your inbox each weekday. It’s free!