Instructions for Form 1040
taxmap/instr/i1040gi-004.htm#TXMP07e404bbAn incorrect or missing SSN can increase your tax, reduce your
refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return
it, along with the appropriate evidence documents, to the Social Security
Administration (SSA). You can get Form SS-5 online at
www.socialsecurity.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213.
It usually takes about 2 weeks to get an SSN once the SSA has all the evidence
and information it needs.
Check that your SSN on your Forms W-2 and 1099 agrees with your
social security card. If not, see page 87 for more details.
taxmap/instr/i1040gi-004.htm#TXMP46ac16f1If you are a nonresident or resident alien and you do not have
and are not eligible to get an SSN, you must apply for an ITIN. For details on
how to do so, see Form W-7 and its instructions. It takes 6 to 10 weeks to get
an ITIN.
If you already have an ITIN, enter it wherever your SSN is requested
on your tax return.
Note.(p12)
An ITIN is for tax use only. It does not entitle you to social
security benefits or change your employment or immigration status under U.S.
law.
taxmap/instr/i1040gi-004.htm#TXMP22af09c5If your spouse is a nonresident alien, he or she must have either
an SSN or an ITIN if:
- You file a joint return,
- You file a separate return and claim an exemption for your
spouse, or
- Your spouse is filing a separate return.