An SSN waiver isn’t a single form. It’s shorthand for two separate paths around the standard Social Security Number requirement: a nonwork SSN for people who are lawfully present but not authorized to work, and a religious exemption for members of qualifying faiths who oppose insurance benefits. Which one applies to you depends entirely on why you don’t have an SSN in the first place.
Which Path Applies to You
If you’re lawfully present in the United States but the Department of Homeland Security hasn’t authorized you to work, you can get an SSN only for a valid nonwork reason. The SSA recognizes two: a federal law or regulation requires an SSN for a federally funded benefit, or a state or local law requires one for public assistance you’ve already qualified for. In either case, the card you receive will be marked “NOT VALID FOR EMPLOYMENT,” and if any employer reports earnings under your number, the SSA will notify DHS.1Social Security Administration. Code of Federal Regulations 422-0104
The religious path is different in kind. If you belong to a recognized religious sect whose established teachings oppose accepting insurance benefits, including Social Security, you can apply for a full exemption from Social Security and Medicare taxes. The trade-off is steep: you permanently waive your right to all benefits under the Social Security Act for the period the exemption is in effect, including Medicare hospital insurance.2Social Security Administration. Social Security Handbook 1128 – When May Members of Certain Religious Groups Receive an Exemption From the Social Security Tax
To qualify on the religious side, your group must have existed continuously since December 31, 1950, and must have made reasonable provisions for its dependent members since that date. You personally must be conscientiously opposed to accepting any private or public insurance that pays out for death, disability, old age, retirement, or medical care. Liability insurance that only protects other people or their property doesn’t disqualify you.3eCFR. 26 CFR 1.1402(h)-1 – Members of Certain Religious Groups
How to Apply for a Nonwork SSN
This one requires an in-person visit. Before you go, contact the agency that administers the benefit you need and ask for a letter stating that you meet all eligibility requirements except for the SSN, and that an SSN is legally required for you to receive the benefit. Without that letter, the SSA will not process your request.4Social Security Administration. Application for Social Security Card – Form SS-5
Bring these to your local SSA office:
- The agency letter explaining why you need the SSN and confirming you qualify for the benefit.
- A current, unexpired DHS document showing your immigration status, such as Form I-551, I-94, or I-766.
- Your foreign passport with biographical information or a photograph.
Anyone age 12 or older applying for an original SSN must appear in person for an interview.5Social Security Administration. Learn What Documents You Will Need to Get a Social Security Card The SSA charges no fee for the card. You can locate your nearest office through the SSA’s online field office locator.
How to File Form 4029 for a Religious Exemption
The religious path skips the local office entirely. You complete IRS Form 4029, “Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits,” and mail it in triplicate — three copies — to the SSA’s Security Records Center.6Social Security Administration. POMS RM 04903.001 – Verify the Individual on the IRS Form 4029
The form asks about your religious group, the length of your membership, and requires you to affirm that you are conscientiously opposed to accepting any form of insurance. Send all three copies to:
Social Security Administration
Security Records Center
ATTN: Religious Exemption Unit
Box 7
Boyers, PA 160207Social Security Administration. POMS RS 01802.273 – Method of Obtaining Exemption
Questions before filing can go to the Religious Exemption Unit at 1-888-881-5827 (press or say “four” when prompted) or by fax at 833-719-0635.
What Happens After You File Form 4029
Two agencies review it. An SSA exemption technician first verifies your SSN, date of birth, membership in the religious group, and the group’s exemption status. Any missing or incorrect information, such as a form without an SSN or with the wrong date of birth, gets the form returned to you with instructions on how to fix it.6Social Security Administration. POMS RM 04903.001 – Verify the Individual on the IRS Form 4029
Once the SSA certifies your group’s status and your membership, the form goes to the IRS for final approval or denial. Processing can take several weeks. The IRS may ask for more information or schedule an interview. The exemption takes effect only when the IRS approves it.
One point trips people up. The exemption covers Social Security and Medicare taxes only. Federal income tax still applies to your earnings.8Internal Revenue Service. Form 4029 – Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits
Ongoing Obligations Once the Exemption Is Granted
The waiver of Social Security benefits is irrevocable for the entire period the exemption is in effect. You cannot collect benefits based on wages or self-employment income earned during that time, even if you later change your mind.8Internal Revenue Service. Form 4029 – Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits
If your circumstances change, notify the IRS within 60 days. Specifically, report if you’re no longer a member of the religious group or if you’ve stopped following its established teachings. When that happens the exemption ends, not just going forward but with respect to all your wages and self-employment income. If you’re an employer whose exemption lapses, your employees’ exemptions for wages you pay them also end.
If Your Application Is Denied
A denied nonwork SSN application goes through the SSA’s reconsideration process. You have 60 days from the date you receive the denial notice to submit a written request. The SSA assumes you received the notice five days after the date printed on it, so your effective window is 65 days from the notice date.9Social Security Administration. Request Reconsideration
To file, complete Form SSA-561-U2 and submit it to your local SSA office by mail or fax. An SSA employee who wasn’t involved in the original decision will review the case.10Social Security Administration. Understanding Supplemental Security Income Appeals Process
Form 4029 denials are handled by the IRS. If the denial stems from the SSA’s inability to verify your group’s status, the Religious Exemption Unit can point you to the documentation that would resolve the issue.
Why an ITIN Is Not a Substitute
People sometimes think an Individual Taxpayer Identification Number will fill in for an SSN. It won’t, for this purpose. An ITIN is a tax-processing number issued by the IRS to people who need to file U.S. tax returns but aren’t eligible for an SSN. It cannot be used to work, claim Social Security benefits, or qualify for the earned income credit, and it creates no inference about immigration status or right to work.11Internal Revenue Service. Topic No. 857 – Individual Taxpayer Identification Number (ITIN) If you need a federally funded benefit and can’t get a standard SSN, the ITIN doesn’t help. You need the nonwork SSN process or the religious exemption.