Note:

Refer them to the SSA for help in getting an SSN. Any employee who is legally eligible to work in the US and does not have a SSN can get one by completing Form SS-5, Application for a Social Security Card, and submit the necessary documentation. The taxpayer can get this form at SSA office, from the The United States Social Security Administration | SSA website, or by calling 800-772-1213

For further guidance on ID Theft information refer to IRM 25.23, Identity Protection and Victim Assistance.

If the taxpayer has not filed

Advise the taxpayer that all income must be reported on a tax return.

Refer them to the Social Security Administration (SSA) for help in getting an SSN.