If you do not have an SSN and are not eligible to obtain an SSN, but you have a requirement to furnish a federal tax identification number or file a federal income tax return, you must
apply for an ITIN.
If you have an application for an SSN pending, do not apply for an ITIN. Only apply for an ITIN if the Social Security Administration (SSA) notifies you that an SSN cannot be issued.
To obtain an SSN, see
Form SS-5, Application for a Social Security Card. To get
Form SS-5 or to find out if you are eligible to obtain an SSN, go to
ssa.gov or contact an SSA office. By law, an alien individual cannot have both an ITIN and an SSN.