🇺🇸 United States

A newcomer's first US tax question is not how much they owe but whether the country treats them as a tax resident. The IRS decides this with two objective tests: the green card test and the substantial presence test. This guide orients you to those tests and which form exists for each status. It is general information, not tax advice, and does not compute anyone's tax.

The Individual Taxpayer Identification Number (ITIN) is the IRS tax-ID for people not eligible for a Social Security number. It is for those who have a U.S. federal tax purpose but cannot get an SSN. You apply on Form W-7, usually attached to the front of a federal tax return, and there is no IRS fee. If you are eligible for an SSN, get the SSN instead — you cannot hold both.

The Social Security Number (SSN) is a nine-digit number the Social Security Administration issues to track earnings. In practice it is the closest thing to a national identifier in the United States. An original SSN requires permission from the Department of Homeland Security to work in the country. Applying is free, and the card is mailed after approval. A work-authorized newcomer usually needs it as one of their first administrative tasks.

A US passport is the federal travel and citizenship document issued by the Department of State, Bureau of Consular Affairs. It comes as a book valid for international travel and a wallet-sized card valid only for land and sea entry from Canada, Mexico, some Caribbean destinations, and Bermuda. A first passport is filed on Form DS-11 in person at an authorized acceptance facility and is issued only to US citizens and non-citizen US nationals.

There is no national US driver's license — each state issues its own under the federal REAL ID standard. Pick your state below to see who issues the license, which documents you need, the tests involved, and the fee.