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Employee’s Social Security Number (SSN): Employer Payroll Taxes (2026 IRS Guide)

This guide covers “Employee’s Social Security Number (SSN)” within employer payroll taxes. The following material presents the IRS treatment of this topic, including the qualifications, exceptions, and examples in the source section. Read the rules alongside the facts of your own situation before deciding what to report, deduct, or document.

Adapted from Publication 15 (2026), (Circular E), Employer’s Tax Guide, published by the Internal Revenue Service. This guide retains the source edition’s years, amounts, deadlines, and examples. It is guidance for that edition, not a statement that the same figures apply to every tax year.

Employee’s Social Security Number (SSN)

You’re required to get each employee’s name and SSN and to enter them on Form W-2. An employee’s SSN consists of nine digits arranged as follows: 000-00-0000. This requirement also applies to resident and nonresident alien employees. You should ask your employee to show you their social security card, but the employee isn’t required to show the card if it isn’t available. However, if an employee can’t provide their social security card, you should verify their SSN and their eligibility for employment as discussed later in this section under Verification of SSNs.

Caution:

Don’t accept a social security card that says “Not valid for employment.” An SSN issued with this legend doesn’t permit employment.

You may, but aren’t required to, photocopy the social security card if the employee provides it. If you don’t provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. See Pub. 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs on Information Returns, for information on the requirement to solicit the employee’s SSN.

Tip:

In many cases, a replacement social security card can be applied for online without visiting an SSA office. In some cases, an SSN application can also be started online before visiting an SSA office. For more information, go to SSA.gov/number-card.

Applying for a social security card.

Any employee who is legally eligible to work in the United States and doesn’t 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 Form SS-5 from the SSA website at SSA.gov/forms/ss-5.pdf, at SSA offices, or by calling 800-772-1213 or 800-325-0778 (TTY). The employee must complete and sign Form SS-5; it can’t be filed by the employer. You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded their yearly or lifetime limit for the number of replacement cards allowed.

Where to get and file Form SS-5 in the U.S. territories.

Below is a list of the U.S. SSA offices located in the U.S. territories.

American Samoa
Centennial Building 3rd Floor, Suite 302
1 Utulei Rd
Pago Pago, AS 96799 Guam
Suite 155
770 East Sunset Blvd
Barrigada, GU 96913 Commonwealth of the Northern Mariana Islands
MH II Building, Suite 201
Marina Heights Business Park
Saipan, MP 96950 U.S. Virgin Islands
1st Floor, Suite 14
8000 Nisky Shopping CT
St. Thomas, VI 00802

Additional information is available on the Social Security Office Locator page at secure.ssa.gov/ICON. Also go to this website and enter your ZIP code to find your nearest SSA office in Puerto Rico.

Applying for an SSN.

If you file Form W-2 on paper and your employee applied for an SSN but doesn’t have one when you must file Form W-2, enter “Applied For” on the form. If you’re filing electronically, enter all zeros (000-00-0000 if creating forms online or 000000000 if uploading a file) in the SSN 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 25 Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session online with no limit on the number of sessions. For more information, go to the SSA’s Employer W-2 Filing Instructions & Information webpage at SSA.gov/employer. Advise your employee to correct the SSN on their original Form W-2.

Correctly record the employee’s name and SSN.

Record the name and SSN of each employee as they’re shown on the employee’s social security card. If the employee’s name isn’t correct as shown on the card (for example, because of marriage or divorce), the employee should request an updated card from the SSA. Continue to report the employee’s wages under the old name until the employee shows you the updated social security card with the corrected name.

If the SSA issues the employee an updated card after a name change, or a new card with a different SSN 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 isn’t necessary to correct other years if the previous name and number were used for years before the most recent Form W-2.

IRS ITINs for aliens.

Don’t 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 aren’t eligible for U.S. employment and need identification for other tax purposes. You can identify an ITIN because it is a nine-digit number, formatted like an SSN, that starts with the number “9” and has a range of numbers from “50–65,”“70–88,”“90–92,” and “94–99” for the fourth and fifth digits (for example, 9NN-7N-NNNN). For more information about ITINs, see the Instructions for Form W-7 or go to IRS.gov/ITIN.

Caution:

An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for an SSN, earlier in this section. Don’t use an ITIN in place of an SSN on Form W-2.

Verification of SSNs.

Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify that an employee name matches an SSN for up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Go to SSA.gov/employer/ssnv.htm for more information. A person may have a valid SSN but not be authorized to work in the United States. Employers may use E-Verify at E-Verify.gov to confirm the employment eligibility of newly hired employees.

Accessing the SSNVS.

The SSA’s BSO is used to access the SSNVS. BSO users will need a social security online account. You can use an existing Login.gov credential or ID.me credential. If you don’t have a Login.gov credential or an ID.me credential, you’ll need to create one. For more information, go to the SSA’s website at SSA.gov/bso.

Using the guidance

Keep the documents that establish the dates, amounts, and circumstances described above. References to other chapters, forms, worksheets, or earlier and later sections refer to the linked IRS publication. Check the full publication and its updates before relying on a rule for a different tax year or a situation not addressed here.

Sources and further reading

The cited U.S. government text is in the public domain. Source accessed October 28, 2026. Fynoptic has organized this material for educational use and is independent of, and not endorsed by, the IRS.

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