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IRS.gov Website
Publication 15
taxmap/pubs/p15-006.htm#en_us_publink1000202306

4. Employee's Social Security Number (SSN)(p10)

rule
You are required to get each employee's name and SSN and to enter them on Form W-2. This requirement also applies to resident and nonresident alien employees. You should ask your employee to show you his or her social security card. The employee may show the card if it is available.
EIC
Do not accept a social security card that says "Not valild for employment." A social security number issued with this legend does not permit employment.
You may, but are not required to, photocopy the social security card if the employee provides it. If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN.
taxmap/pubs/p15-006.htm#en_us_publink1000202307

Applying for a social security card.(p10)

rule
Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation. You can get this form at SSA offices, by calling 1-800-772-1213, or from the SSA website at www.socialsecurity.gov/online/ss-5.html. The employee must complete and sign Form SS-5; it cannot be filed by the employer.
taxmap/pubs/p15-006.htm#en_us_publink1000202308

Applying for a social security number.(p11)

rule
If you file Form W-2 on paper and your employee applied for an SSN but does not have one when you must file Form W-2, enter "Applied For" on the form. If you are filing electronically, enter all zeros (000-00-000) in the social security number field. When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Furnish copies B, C, and 2 of Form W-2c to the employee. Up to five Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may now be filed per session over the Internet, with no limit on the number of sessions. For more information, visit the SSA's Employer W-2 Filing Instructions & Information webpage at  
www.socialsecurity.gov/employer. Advise your employee to correct the SSN on his or her original Form W-2.
taxmap/pubs/p15-006.htm#en_us_publink1000202309

Correctly record the employee's name and SSN.(p11)

rule
Record the name and number of each employee as they are shown on the employee's social security card. If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name.
If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported for the most recently filed Form W-2. It is not necessary to correct other years if the previous name and number were used for years before the most recent Form W-2.
taxmap/pubs/p15-006.htm#en_us_publink1000202310

IRS individual taxpayer identification numbers (ITINs) for aliens.(p11)

rule
Do not accept an ITIN in place of an SSN for employee identification or for work. An ITIN is only available to resident and nonresident aliens who are not eligible for U.S. employment and need identification for other tax purposes. You can identify an ITIN because it is a 9-digit number, beginning with the number "9" with either a "7" or "8" as the fourth digit and is formatted like an SSN (for example, 9NN-7N-NNNN).
EIC
An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN.
taxmap/pubs/p15-006.htm#en_us_publink1000202312

Verification of social security numbers.(p11)

rule
The SSA offers employers and authorized reporting agents three methods for verifying employee SSNs. Some verification methods require registration. For more information, call 1-800-772-6270.
taxmap/pubs/p15-006.htm#en_us_publink1000237040
Registering for SSNVS and TNEV.(p11)
You must register online and receive authorization from your employer to use SSNVS or TNEV. To register, visit SSA's website at  
www.ssa.gov/employer and click on the Business Services Online link. Follow the registration instructions to obtain a user Identification (ID) and password. You will need to provide the following information about yourself and your company.
When you have completed the online registration process, SSA will mail a one-time activation code to your employer. You must enter the activation code online to use SSNVS or TNEV.