If I am not eligible for an SSN on L-1, can I get an ITIN?

Generally, yes. L-1 visa holders typically have work authorization and, for that reason, are usually eligible for a SSN (Social Security Number). However, if the SSN is not available in your particular situation, an ITIN (Individual Taxpayer Identification Number) can serve as an alternative to meet your tax obligations.

It helps to understand the difference in purpose between the two. The ITIN is issued by the IRS solely for tax purposes: it allows you to file taxes, but it does not authorize work or provide access to social security benefits. The SSN, on the other hand, is tied to the work authorization that the L-1 typically grants.

In practice, the recommended path is usually:

• First, check with the SSA (Social Security Administration) whether you truly cannot obtain an SSN.
• If the SSN is not viable, then apply for an ITIN through the IRS for tax purposes.
• Keep everything aligned on both the immigration and tax sides.

Because SSN and ITIN rules have their own specific details, it is worth confirming the current procedures with the IRS and the SSA, and seeking specialist support if any questions remain about your L-1 situation.

About the author

Victoria Harper

Editor-in-Chief

Meet the author

As a journalist and lead editor at Visto n’ Visa, Victoria helps ensure that immigration topics are covered in a clear, trustworthy, and easy-to-understand way. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.