A Social Security number (SSN) is considered valid for employment in the United States if it meets the following criteria:
- Issued to a U.S. Citizen: If the individual was a U.S. citizen when they received the SSN, it is valid for employment in the United States.
- Issued to a Non-Citizen with Work Authorization:
- If "Valid for Work Only With DHS Authorization" is printed on the individual's Social Security card, the SSN is valid for employment only as long as the Department of Homeland Security (DHS) authorization is valid.
- If "Not Valid for Employment" is printed on the individual's Social Security card, the SSN is not valid for employment unless the individual's immigration status has changed, making them a U.S. citizen or permanent resident. In such cases, the individual should request a new Social Security card from the Social Security Administration (SSA) reflecting their updated status.
- Issued Before the Due Date of the Tax Return: For qualifying children, the SSN must be issued by the SSA before the due date of the tax return (including any extensions if the extension was requested by the due date).
In summary, an SSN is valid for employment if it was issued to a U.S. citizen or to a non-citizen with valid work authorization from DHS. If the individual's status changes, they must update their SSN status with the SSA to reflect their new eligibility for employment.
Sources:
Publication 15 (2024)
Publication 15-A (2024)
Publication 15-T
Publication 51 (2023)
Publication 80 (2023)
