In the United States, a Social Security number ( SSN ) is a nine-digit number issued to U.S. citizens, permanent residents, and temporary (working) residents under section 205(c)(2) of the Social Security Act, codified as 42 U.S.C. § 405(c)(2) . The number is issued to an individual by the Social Security Administration, an independent agency of the United States government.
Its primary purpose is to track individuals for taxation purposes. In recent years the SSN has become a de facto national identification number. A social security number may be obtained by applying on Form SS-5, "Application for A Social Security Number Card" (see 20 C.F.R. 422.103 (b)).
History
The first SSNs were issued by the Social Security Administration in November 1936 as part of the New Deal Social Security program. Within three months, 25 million numbers were issued.
Before 1986, people often did not have a Social Security number until the age of about 14, since they were used for income tracking purposes, and those under that age seldom had substantial income. In 1986, American taxation law was altered so that individuals over 5 years old without Social Security numbers could not be successfully claimed as dependents on tax returns; by 1990 the threshold was lowered to 1 year old, and was later abolished altogether. Since then, parents have often applied for Social Security numbers for their children soon after birth; today, it can be done on the application for a birth certificate.
Purpose and use
The original purpose of this number was to track individuals' accounts within the Social Security program. It has since come to be used as an identifier for individuals within the United States, although rare errors occur where duplicates do exist. Employee, patient, student, and credit records are sometimes indexed by Social Security number. The U.S. Armed Forces has used the Social Security number as an identification number for the Army and Air Force since July 1, 1969, the Navy and Marine Corps since January 1, 1972, and the Coast Guard since October 1, 1974. Previously, the United States military used a much more complicated system of service numbers.
Non-universal status
Social Security was originally a universal tax, but when Medicare was passed in 1965, objecting religious groups in existence prior to 1951 were allowed to opt out of the system. Because of this, not every American is part of the Social Security program, and not everyone has a number. However, a social security number is required for parents to claim their children as dependents for federal income tax purposes, and the Internal Revenue Service requires all corporations to obtain SSNs (or alternative identifying numbers) from their employees, as described below. The Old Order Amish have fought to prevent universal Social Security by overturning rules such as a requirement to provide a Social Security number for a hunting license.
Social Security Cards up until the 1980s expressly stated the number and card were not to be used for identification purposes. Since nearly everyone in the United States now has a number, it became convenient to use it anyway and the message was removed.
Although some people do not have an SSN assigned to them, it is becoming increasingly difficult to engage in legitimate financial activities such as applying for a loan or a bank account without one. Corporations are not required to employ persons without a number.
Use required for federal tax purposes
Internal Revenue Code section 6109(d) provides: “The social security account number issued to an individual for purposes of section 205(c)(2)(A) of the Social Security Act shall, except as shall otherwise be specified under regulations of the Secretary , be used as the identifying number for such individual for purposes of this title .”
The Internal Revenue Code also provides:
According to U.S. Treasury regulations, any person who, after October 31, 1962, works as an employee for wages subject to Social Security taxes, Medicare taxes, or U.S. federal income tax withholdings is required to apply for "an account number" using "Form SS-5." Treasury regulations also require that an employee generally must, on the day on which he "enters the employ of any employer for wages," provide his social security number to the employer.
Treasury Regulations under section 6109 provide (in part):
Use by states and political subdivisions
Federal law further provides:
Types of Social Security cards
Three different types of Social Security cards are issued. The most common type contains the cardholder's name and number. Such cards are issued to U.S. citizens and U.S. permanent residents. There are also two restricted types of Social Security cards:
- One reads "NOT VALID FOR EMPLOYMENT." Such cards cannot be used as proof of work authorization, and are not acceptable as a List C document on the I-9 form.
- The other reads "VALID FOR WORK ONLY WITH DHS AUTHORIZATION." These cards are issued to people who have temporary work authorization in the U.S. They can satisfy the I-9 requirement, if they are accompanied by a work authorization card.
In 2004 Congress passed The Intelligence Reform and Terrorism Prevention Act; parts of which mandated that the Social Security Administration redesign the Social Security Number (SSN) Card to prevent forgery. From April 2006 through August, 2007, Social Security Administration (SSA) and Government Printing Office (GPO) employees were assigned to redesign the Social Security Number Card to the specifications of the Interagency Task Force created by the Commissioner of Social Security in consultation with the Secretary of Homeland Security.
The new SSN card design utilizes both covert and overt security features created by the SSA and GPO design teams.
Identity theft
Many citizens and privacy advocates are concerned about the disclosure and processing of Social Security numbers. Furthermore, researchers at Carnegie Mellon University have demonstrated an algorithm which uses publicly available personal information to reconstruct a given SSN.
The SSN is frequently used by those involved in identity theft, since it is interconnected with so many other forms of identification, and because people asking for it treat it as an authenticator. The SSN is generally required by financial institutions to set up bank accounts, credit cards, and obtain loans, partially because it is assumed that no one except the person to whom it was issued will know it.
Exacerbating the problem of using the social security number as an identifier is the fact that the social security card contains no biometric identifiers of any sort, making it essentially impossible to tell whether a person using a certain SSN is truly the person to whom it was issued without relying on some other means of documentation (which may itself have been falsely procured through use of the fraudulent SSN). Congress has proposed federal laws that will restrict the use of SSNs for identification and ban their use for a number of commercial purposes, e.g. rental applications.
The IRS offers alternatives to SSNs in some places where providing untrusted parties with identification numbers is essential. Tax preparers can acquire a Preparer Tax Identification Number (PTIN) to include on their client's tax returns (as part of signature requirements). Day care services have tax benefits, and even a sole proprietor should give parents an EIN (employer identification number) to use on their tax return.
The Social Security Administration has suggested that, if asked to provide his or her Social Security number, a citizen should ask which law requires its use.
Identity confusion has also occurred due to the use of local Social Security Numbers by the Federated States of Micronesia, the Republic of the Marshall Islands and the Republic of Palau, whose numbers overlap with those of residents of New Hampshire and Maine.
Structure
The Social Security number is a nine-digit number in the format "AAA-GG-SSSS". The number is divided into three parts.
The Area Number, the first three digits, is assigned by the geographical region. Prior to 1973, cards were issued in local Social Security offices around the country and the Area Number represented the office code in which the card was issued. This did not necessarily have to be in the area where the applicant lived, since a person could apply for their card in any Social Security office. Since 1973, when SSA began assigning SSNs and issuing cards centrally from Baltimore, the area number assigned has been based on the ZIP code in the mailing address provided on the application for the original Social Security card. The applicant's mailing address does not have to be the same as their place of residence. Thus, the Area Number does not necessarily represent the State of residence of the applicant, neither prior to 1973, nor since.
Generally, numbers were assigned beginning in the northeast and moving south and westward, so that people on the east coast had the lowest numbers and those on the west coast
Social Security Number and Card
Domestic violence : Adoptive parents : Identity theft : Employers: Local office ... But you don't often need to show your Social Security card.
Social Security Card Requirement
Social Security Card Requirement for Hiring Non-Resident Aliens. The federal government has added a process to the issuance of Social Security Cards by the Social Security ...
Answer
How do I replace a lost Social Security card? Question : I lost my Social Security card. ... completed application and original documents to your local Social Security office.
St.Christopher & Nevis Social Security Board
The Social Security Office must be informed of any change of name or address so the records may be kept updated. 6. THE CARD IS NON-TRANSFERABLE.
Answer
Complete an Application For A Social Security Card (Form SS-5); and; Show us proof of your: ... or mail) your completed application and documents to your local Social Security office.
Antigua & Barbuda Social Security Board
... promptly submit your registration card and the relevant documents to support the changes that must be made, to the Social Security Office.
SSNHome.com - Home
Replacement Social Security Card? Get access to applying for your replacement social security card online for a small processing fee. Lost Social Security Card?
Social Security Online - The Official Website of the U.S. Social ...
Find a Social Security Office: Careers with Social Security ... Disability Benefits: Requesting a Social Security Card ... Commissioner Astrue Asks Inspector General to ...
Social Security Card
Where to apply for a Social Security Card: Representatives from the Social Security Office in Littleton, New Hampshire visit the Dartmouth campus once each year, usually in the ...
Social Security Earns Highest Grade from Congress on Computer Security ...
Computer security report card. ... Press Office Home: This is an archival or historical document and may not reflect current policies or procedures