A Social Security card printed with “Valid for Work Only with DHS Authorization” is issued to non-citizens who have temporary permission to work in the United States. The nine-digit number is yours for life, but the legend above your name signals that your right to work depends on maintaining valid status with the Department of Homeland Security. The card assigns a number for tax and benefit tracking. It does not, on its own, authorize employment.1Social Security Administration. Types of Social Security Cards
What the Legend Actually Means
The Social Security Administration issues three kinds of cards. Citizens and lawful permanent residents get an unrestricted card with no legend. People who need a number for non-work purposes get a card marked “NOT VALID FOR EMPLOYMENT.” People lawfully admitted on a temporary basis with DHS work authorization get the third kind, with the legend above the name and number.1Social Security Administration. Types of Social Security Cards
Under 20 CFR 422.103, the SSA prints the restrictive legend whenever the underlying work authorization is temporary. The card is a tax and benefit-tracking document. Your ability to legally work comes from your immigration paperwork, not from the card itself. When your status changes in a way that affects the legend, you qualify for a replacement card that reflects the change.2eCFR. 20 CFR 422.103 – Social Security Number Cards
Who Gets This Card
Any foreign national with temporary legal status and DHS work authorization can end up with this version of the card. Common examples include H-1B specialty occupation workers,3U.S. Citizenship and Immigration Services. H-1B Specialty Occupations L-1 intracompany transferees, F-1 students authorized to work through on-campus employment, CPT, or OPT,4Social Security Administration. Foreign Workers and Social Security Numbers and DACA recipients.5U.S. Citizenship and Immigration Services. Consideration of Deferred Action for Childhood Arrivals (DACA)
Certain dependent spouses also qualify. Since November 2021, USCIS treats E-1, E-2, E-3, and L-2 dependent spouses as employment authorized incident to their status; an unexpired Form I-94 with the correct class-of-admission code proves work authorization without a separate EAD. H-4 dependent spouses can also work, but they must apply separately using Form I-765. EAD validity periods run up to two years for E and L dependent spouses and up to three years for H-4 spouses.6U.S. Citizenship and Immigration Services. Employment Authorization for Certain H-4, E, and L Nonimmigrant Dependent Spouses
Why You Can’t Use It for Form I-9
This is where people run into trouble. A Social Security card carrying the “Valid for Work Only with DHS Authorization” legend is not an acceptable List C document for Form I-9 employment verification. USCIS states expressly that employers cannot accept a card bearing this notation to establish employment authorization.7U.S. Citizenship and Immigration Services. 13.3 List C Documents That Establish Employment Authorization
So what do you show a new employer? The cleanest option is a single List A document that proves both identity and work authorization. An Employment Authorization Document (Form I-766) does that on its own. Otherwise, combine one List B identity document (such as a foreign passport) with one List C document showing work authorization, such as an unrestricted Social Security card or an I-94 tied to work-authorized status.8U.S. Citizenship and Immigration Services. Form I-9 Acceptable Documents The employer examines your documents to confirm they reasonably appear genuine and records the details on Form I-9.9U.S. Citizenship and Immigration Services. I-9, Employment Eligibility Verification
Keep the restricted card for tax purposes. Don’t expect it to satisfy the hiring paperwork.
If Your EAD Expires While a Renewal Is Pending
A timely-filed Form I-765 renewal triggers an automatic extension of your employment authorization and EAD validity for up to 540 days. During that window, your expired EAD stays valid for Form I-9 purposes when presented with the Form I-797C receipt notice for a timely-filed renewal in the same eligibility category. The extension runs from the card’s expiration date until USCIS decides the renewal or 540 days pass, whichever comes first.10U.S. Citizenship and Immigration Services. Automatic Extensions of Employment Authorization Documents
What It Means for Your Taxes
You’ll file federal income taxes like any other worker. But certain visa categories carry a payroll tax break that’s easy to miss and easy for a payroll department to mishandle.
FICA Exemption for F, J, and M Students
Foreign students on F-1, J-1, or M-1 visas who are temporarily present in the United States and classified as nonresident aliens are exempt from Social Security and Medicare taxes on wages earned in work connected to the purpose of their visa. The work has to be authorized by USCIS and tied to the reason the visa was issued.11Internal Revenue Service. Foreign Student Liability for Social Security and Medicare Taxes The statutory basis sits in 26 USC 3121, which excludes services performed by nonresident aliens temporarily present under F, J, M, or Q visa classifications from the definition of employment for FICA purposes.12Office of the Law Revision Counsel. 26 USC 3121 – Definitions
The exemption generally covers the first five calendar years of physical presence for full-time students. After that, you’re a resident alien for tax purposes and FICA withholding starts. Dependents in F-2, J-2, or M-2 status don’t get the exemption. Workers on H-1B, L-1, and other non-student temporary visas don’t get it either; they pay FICA at the same rates as U.S. workers.11Internal Revenue Service. Foreign Student Liability for Social Security and Medicare Taxes
Getting Back FICA That Shouldn’t Have Been Withheld
Employers sometimes withhold FICA from exempt workers by mistake, especially at large payroll operations that don’t flag visa status accurately. Start by asking your employer to correct the error and refund the amount. If the employer won’t or can’t, file IRS Form 843 to request a refund directly from the IRS. The instructions direct nonresident aliens to follow the procedures in Publication 519, including a copy of your W-2, your visa, and a written explanation of why you were exempt.13Internal Revenue Service. Instructions for Form 843
File a separate Form 843 for each tax year and each employer, and don’t mail it with your tax return. Refunds can take several months, so file as soon as your W-2 is in hand.
Removing the Restriction When Your Status Changes
If you become a lawful permanent resident or a U.S. citizen, you can get a new Social Security card without the legend. The nine-digit number stays the same. Contact a local Social Security office or Social Security Card Center after you receive your green card or citizenship documentation.14Social Security Administration. How Do I Change My Work Status on My Social Security Card Bring proof of identity and proof of your new status; the SSA will verify and issue a replacement.15Social Security Administration. Update Citizenship or Immigration Status
Under 20 CFR 422.103, a card issued to reflect a change in the restrictive legend does not count against the federal replacement-card limits of three per calendar year and ten per lifetime.16Social Security Administration. Form SS-5 – Application for a Social Security Card One wrinkle: going from lawful permanent resident to citizen doesn’t change the legend, because permanent residents already have unrestricted cards. A replacement card in that situation counts toward the annual and lifetime limits.17Social Security Administration. RM 10205.410 – Exception to SSN Card Limits for Legend Change
Consequences of Working Without Current Authorization
Both sides of the employment relationship carry real exposure when work happens without valid DHS authorization. Federal law imposes escalating civil penalties on employers who knowingly hire unauthorized workers, with statutory fines starting at $250 per worker for a first offense and rising into the thousands per worker for repeat violations. A pattern or practice of violations opens criminal exposure: fines up to $3,000 per unauthorized worker and up to six months of imprisonment.18Office of the Law Revision Counsel. 8 USC 1324a – Unlawful Employment of Aliens
For workers, the stakes are personal. Being caught in unauthorized employment can jeopardize your current status, trigger removal proceedings, and complicate future visa petitions or adjustment of status. That’s why the practical rule for anyone holding a card with this legend is simple: keep the underlying immigration authorization current, and file your EAD renewal early enough to sit inside the 540-day window if the card is going to expire before USCIS decides.