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Instructions for Form 1040

Social Security Number (SSN)(p13)

An 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, 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 both the name and SSN on your Forms 1040, W-2, and 1099 agree with your social security card. If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA.

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens(p13)

If 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 more information, see Form W-7 and its instructions. It takes about 7 weeks to get an ITIN.
If you already have an ITIN, enter it wherever your SSN is requested on your tax return.
An ITIN is for tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U.S. law.
If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at

Nonresident Alien Spouse(p13)

If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN if: