Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Basics

Verifying Taxpayer Identity

No SSN Card

If an individual does not have the original or a copy of their social security card, you may accept either one of the following documents:

  • SSA letter or a Form SSA-1099 statement
  • ITIN card or letter
More Information

Driver's licenses or passports are not acceptable because they might not display names as they appear on SSA records and because they do not contain social security numbers.

Tip

Taxpayers who cannot obtain a SSN must apply for an ITIN if they file a U.S. tax return or are listed on a tax return as a spouse or dependent. These taxpayers must file Form W-7, Application for IRS Individual Taxpayer Identification Number, and supply documentation that will establish foreign status and true identity. A federal tax return must be associated with all Form W-7 applications with exceptions as noted in the Form W-7 Instructions.

Portion of Franklin T. Cooper's Social Security Statement.