![]() However, there are federal laws and regulations which require the reporting of a payee's TIN (Taxpayer Identification Number-SSN or ITIN) on federal information returns and payee statements such as Forms W-2, 1099, 1042-S, etc. ![]() Similarly, there is no federal law which prohibits the making of a payment to a person based solely on the fact that the person does not have an SSN. There is no federal law administered by any federal agency which prohibits the hiring of a person based solely on the fact that the person does not have a Social Security number. The consequences of these delays are discussed below. Sometimes aliens experience significant delays in obtaining Social Security numbers (SSN).
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