Can Social Security credits be earned by workers using an ITIN or fake SSN?

1. How Social Security credits are earned — the basic rule

Social Security credits are calculated from “total yearly earnings” that are reported for Social Security taxation and posted to a person’s SSA record under their SSN; the SSA publishes the per‑credit earnings threshold and caps credits at four per year ^{[3] [6]}. In practice, credits attach to the SSN shown on employers’ wage reports and to the Social Security taxes those wages generate, so the fundamental mechanism is wages → reported under an SSN → SSA posts earnings → credits accrue ^{[3] [2]}.

2. ITINs: tax-use only, not a passport to SSA credits

An Individual Taxpayer Identification Number (ITIN) is expressly “issued for federal tax purposes only” and “doesn’t entitle you to Social Security benefits nor does it make you eligible for the earned income credit,” according to IRS guidance; ITINs were created so people who aren’t eligible for an SSN can comply with tax law, not to feed SSA wage records ^{[1] [7]}. Because the SSA does not assign ITINs and cannot post wages reported under an ITIN to an SSN record automatically, using an ITIN alone does not reliably produce Social Security credits on the SSA record ^[2].

3. When wages reported with an ITIN can still matter

IRS and SSA procedures acknowledge mismatches between an ITIN filer and W‑2 SSNs can be handled: the IRS can e‑file returns that show an ITIN for the filer and an SSN on the W‑2, and the IRS advises the correct ITIN be used on the Form 1040 while the employer’s SSN appears for wages ^{[8] [9]}. Separately, the IRS tells taxpayers to notify and combine records when they later obtain an SSN, and the SSA can review tax history to apply past earnings to a new SSN in some cases, meaning earnings while using an ITIN may be transferable if properly documented and reconciled ^{[4] [5]}. The SSA’s FAQs also state credits are based on reported earnings, implying that correctly posted earnings can create credits ^[3].

4. The messy reality of fake SSNs and mismatches

When a worker uses someone else’s or a fabricated SSN, wages reported under that number will be posted to the holder of that SSN — not to the undocumented worker — which can prevent the actual worker from getting credits unless corrected later; the SSA’s Office of Inspector General has documented that ITIN/SSN misuse and mismatches impede posting of wages and raise fraud and identity‑theft concerns ^[2]. Statements from community forums and tax‑software guidance reflect the practical workaround of mailing paper returns and reconciling W‑2/ITIN mismatches, but they also underscore that using a fake SSN creates records that do not match the worker’s true identity and complicates later claims to benefits ^[9].

5. Policy tensions, incentives and practical advice embedded in the record

Policy lines are clear: employers should not accept an ITIN in place of an SSN for employment and an ITIN does not grant work authorization ^{[10] [7]}, yet many immigrants have paid taxes with ITINs and later sought to transfer credits once they obtained lawful SSNs — an outcome some advocates highlight as evidence of contributions while critics warn about SSN misuse and record integrity ^{[5] [2]}. Reporting and practitioner pieces note that administrative fixes exist — contacting the IRS/SSA to combine records — but success depends on documentation and agency matching; the sources do not provide exhaustive statistics on how often transfers succeed or on legal outcomes for workers who used fake SSNs ^{[4] [5]}.