ITIN vs SSN: Which Do You Need for FIRPTA Filing?

To file a US tax return and claim your FIRPTA refund, the IRS requires a taxpayer identification number on your return. For non-US sellers, the right number is almost always an ITIN — but here is how to know for certain which one you need.

Social Security Number (SSN)

An SSN is issued by the Social Security Administration to US citizens and those authorized to work in the United States (including permanent residents with green cards and certain visa holders). If you have a valid SSN, use it on your 1040-NR. You do not need an ITIN.

Individual Taxpayer Identification Number (ITIN)

An ITIN is issued by the IRS to individuals who need to file a US tax return but are not eligible for an SSN. If you are a foreign national selling a DVC contract and you do not have and cannot get an SSN, you need an ITIN. It begins with the digit 9 and has the same formatting as an SSN (9XX-XX-XXXX).

Common Scenarios

UK resident, no US ties: You need an ITIN. Apply with Form W-7 attached to your 1040-NR.

Canadian citizen who worked in the US years ago and has an SSN: Use your SSN. No ITIN needed.

Australian on a tourist visa visiting Disney: No authorization to work in the US, no SSN eligibility. Apply for an ITIN.

Previous non-resident filer who already has an ITIN: Check if your ITIN is still active (ITINs expire after 3 years without use). Renew if needed using Form W-7.

Do Not Apply for Both

If you already have an SSN, never apply for an ITIN. The IRS cannot assign you both. If you have an old ITIN and you later became eligible for an SSN, contact the IRS to deactivate the ITIN and use your SSN going forward.

See our ITIN application guide for the full step-by-step process.