Читать книгу Taxation of Canadians in America - David Levine - Страница 21

If you have entered the US on a work visa or Green Card, you are eligible for and should receive a Social Security Number (SSN). An SSN signals to employers that you are legally eligible to work in the US. The SSN is therefore restricted to only those people with certain types of visas or a Green Card. To apply for an SSN simply complete the Application for a Social Security Card (Form SS-5) and mail or take it to the nearest Social Security Administration office.

If you enter the US on a nonwork visa (typically as a spouse of someone who has entered on a work visa), you cannot receive an SSN and you will have to apply for what is called an Individual Taxpayer Identification Number (ITIN). The ITIN is generally not given out until there is a need to do so — typically for filing a tax return. In most cases, you will complete the Application for IRS Individual Taxpayer Identification Number (Form W-7) when you file your first tax return. Your tax return and the W-7 are filed simultaneously.