SSN (Social Security Number)
US federal tax identifier issued to US citizens and authorized residents. Distinct from EIN (entity ID) and ITIN (non-resident personal ID).
Definition
Social Security Number (SSN) is a 9-digit personal tax identifier issued to US citizens and certain authorized residents. SSN is required for US-resident individuals filing personal tax returns and for employment tax purposes. Non-residents do not have SSNs and use ITINs (if needed) for personal tax filings, or no personal US tax ID at all if no Form 1040-NR obligation.
Context
Most non-resident Delaware LLC owners do not have SSNs and do not need them. The LLC has an EIN; the owner has a passport from their home country. No SSN required for any step of formation, banking, or operation.
Example
A Bangladeshi founder forming a Delaware LLC writes 'Foreign' in the SSN field of Form SS-4 (the EIN application). The IRS accepts this and issues an EIN without an SSN.
Common pitfalls
- Confusing SSN, EIN, and ITIN. Each serves a different purpose.
- Some online forms (Stripe Express, certain Amazon flows) require an SSN; the LLC's EIN substitutes in business contexts.