Information for Employers and Nonimmigrant Employees

 

Students may begin work and receive pay prior to receiving their SSN

  • No statutory deadline prevents an employee from continuing to work if the card has not arrived

 

Students must apply for a SSN within seven days of commencing work, which may be demonstrated by:

  • Showing a copy of the application form that was submitted
  • Showing any acknowledgement of receipt provided by the SSA
  • Showing a statement signed by the employee

 

If the student does not have a SSN, the employer should gather the following information:

  • The employee's full name, address, date of birth, place of birth, father’s full name, mother’s full maiden name, gender, and the date he or she applied for a social security number

 

If the employee does not have a SSN when wage reports (Forms W-2) are due

  • Paper Filers should enter “Applied For” in Box d
  • Electronic Filers should enter all zeros in the field for the SSN
  • Immediately upon receiving their SSN, the employee should report their SSN to their employer
  • If the employer has already filed their wage report, they must file a Form W-2c (Corrected Wage and Tax Statement) to show the employee’s number

 

* This information is derived from the Code of Federal Regulations Title 26 – Internal Revenue; Part 31 – Employment Taxes and Collection of Income Tax at Source.  Also referenced were: U.S. Department of Homeland Security – Immigration and Customs Enforcement; F-1 and M-1 Students: Social Security and Tax Issues, and the Council on International Educational Exchange – Special Section: Social Security and Taxes.

Untitled Document