We have a foreign customer that came in with a Social Security Number that said for "WORK ONLY". We have a ITIN# on her account, and she wanted it changed. She said she was now a permanent resident, but she said it would be 3 years before she got her green card.

Do we continue to use the ITIN# or do we change her account to use the SS#?

Use the SSN; she will pay taxes under the SSN, so report under that.... regardless of what she erroneously thinks that means as far as her residency (work-only SSNs are for temporary workers - not permanent residents).

If using the SSN# in this case, will she sign a W-8BEN or W-9? The has been in the US for 20 years, but she is NOT a citizen and does NOT have a Permanent Resident Card.

W-9.

Thanks

So, it's possible for an individual to be issued an SSN 10 years prior to becoming a permanent resident?

here is one way

http://www.ssa.gov/pubs/EN-05-10181.pdf

lsmith

Your customer is a non resident alien with an SSN; she needs to execute a W-8BEN that includes that SSN. It is appropriate to use the SSN rather than the ITIN for information reporting on a 1042S. Her future plans to become a resident alien (not permanent resident) have no bearing on your requirements.

W*W*

An NRA with permission to work in the U.S. can get an SSN. When or if they become a resident alien is not a direct result of that process.

So they ca be libing in the Us temporarely they still need a W8 BEN