Employees without SSN

When completing Form NYS-45, you must use the SSN shown on the employee’s or payee’s Social Security card. If the employee or payee does not have a Social Security card, they should apply for one by completing federal Form SS-5, Application for a Social Security Card .

If the employee/payee does not have a Social Security card, enter the employee’s/payee’s Taxpayer Identification Number (TIN). If the employee/payee had applied for a card but does not have a number to use in time for filing, enter Applied for in Part C, box a on paper Form NYS-45. Enter nine zeros if you are filing Form NYS-45 electronically.

Ask the employee or payee to inform you of the number and name as they are shown on the Social Security card when it is received. Then correct your previous report by filing an amended Form NYS-45 showing the employee’s or payee’s SSN. See the instructions for Form NYS-45 for more information.

Employers cannot accept an IRS issued Individual Taxpayer Identification Number (ITIN) in place of a SSN for employee identification or for work. An ITIN is a tax processing number issued by the IRS. An ITIN is only available to a U.S. resident and non-U.S. residents who are required to have a U.S. taxpayer identification number for income reporting purposes, but who do not have, and are not eligible to obtain, an SSN from the Social Security Administration (SSA). An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN.

An ITIN is a 9-digit number beginning with the number 9 . For a complete list of ranges of numbers for ITINs, see the IRS website at www.irs.gov .