 So, once you are issued an SSM, I use it to file your tax return, use your SSN to file your tax return even if your SSN does not authorize employment or if you have been issued an SSN that authorizes employment and you lose your employment authorization. An ITIN will not be issued to you once you have been issued an SSN. So, the ITIN would be another identification number. So, the primary identification number is going to be the Social Security number. Typically, if you don't have the Social Security number, then you might have an ITIN. But if you get issued a Social Security number, you're probably not going to go back to having an ITIN after the Social Security number. So, if you receive an SSN after previously using an ITIN, stop using the ITIN. The Social Security number is the one that should take precedence at that point. So, IRS Individual Taxpayer Identification Number. Identification Number. So, let's get into those ITINs, which are IRS Individual Taxpayer Identification Number for Aliens. So, if you are a non-resident or resident alien and you don't have and aren't eligible to get an SSN, that's a Social Security number, you must apply for an ITIN. So, now you've got, you can't get the Social Security number, you're still a number to the IRS, but now you're an ITIN number. So, it takes about seven weeks to get an ITIN, apparently. So, if you already have an ITIN, enter it wherever your Social Security number is required for your tax return. So, obviously, first page of the 1040 and any other kind of location, you've got to give them the name and the ITIN. So, some ITINs must be renewed. So, if you haven't used your ITIN on a federal tax return at least once for tax years 2019, 2020, 2021, it expired at the end of 2022. And you must renew, must be renewed if you need to file a federal tax return in 2023. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov forward slash ITIN. Tip, ITINs assigned before 2013 have expired and must be renewed if you need to file a tax return in 2023. So, you're going to want to do that. So, if you're previously submitted a renewed application and it was approved, you do not need to renew again unless you haven't used your ITIN as a federal tax return at least once for tax years 2019, 2020, 2021, because hopefully that will give the IRS the information if you have filed those that who you are and they can keep on going forward from that point. So, an ITIN is for tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U.S. law. So, that's kind of the confusing thing about an ITIN. Well, one of the confusing things about taxes is usually the requirement is that you withhold the federal income tax. But also, you've got this issue with the social security and the social security and Medicare used to be stuff that you would pay as part of like a benefit program, and it was geared towards the idea that if people lived past their life expectancy, they would have no way of being able to save for retirement. So, we've got this safety net program in that case. But now, of course, the social security, we think of it more of like a government-like retirement program. We're paying into it, and we expect to get a benefit. And we should at this point because we're paying a lot of money into it. It's quite a high amount these days. So, then you've got questions, well, what if you're in a situation where you're not being able to participate because you're not a citizen to get the benefits of social security and then whether or not you're going to be paying into the social security, right? These benefit programs sound kind of basic when you first put them in there, but then you run into all these complications when you think about different businesses, trying to apply different business models in order to provide goods and services and whatnot. It gets all messy. Any case, for more information on ITEMs, including application, expiration, and renewal, you can see Form W7 and its instructions. If you receive an SSN, that social security number after previously using an ITEM, stop using the ITEM. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. That's the social security number. Details about what to include with the letter and where to mail it. If you're in that situation, irs.gov forward slash item. That's the place to go. Non-resident alien spouse. So now you've got a situation where normally you're a single filer or a head of household, then you can be married. But what if you have a non-resident alien spouse? What does that do to the whole, this whole crazy system we're putting together here? If your spouse is a non-resident alien, your spouse must have either an SSN, social security number, or an ITEM. If you file a joint return or your spouse is filing a separate return.