Filing a U.S. Tax Return Without a Social Security Number (SSN)


How can I file my annual U.S. tax return if I do not have a permanent SSN?

 

UT must obtain a Social Security Number (SSN) from each employee, including nonresident alien employees.  The SSN is needed so that UT can provide a Form W-2 that can be used by the employee when filing their federal income tax return.  If an employee does not have a SSN, they may apply for one by submitting a Form SS-5 with the Social Security Administration.  A SSN is a permanent number issued by the Social Security Administration.   

UT's Payroll Services will assign a temporary nine-digit number to nonresident alien employees who do not have a SSN so that payroll payments can be issued. This temporary number is for internal UT use only and cannot be used to file a tax return with the IRS.  Once a SSN is received from the SSA, an employee must update the SSN in UT's payroll system (i.e. Workday).

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the IRS that looks similar to a SSN but always begins with the number “9”.  An ITIN is not a substitute for a SSN.    

If you received a Form W-2 without an SSN, UT's Tax Services will issue a "Correction" Form W-2 with the SSN, so long as Workday is timely updated.  UT's International Student and Scholar Services offers assistance to nonresident aliens filing federal tax returns, and additional details can be found at https://global.utexas.edu/isss/advising-services/taxes.