social security number
Defined in 7 places across 2 titles of the United States Code.
Any individual or entity convicted of a felony under this section or under section 1383a(b) 1 of this title may not be certified as a payee under section 405(j) of this title. For the purpose of subsection (a)(7) of this section, the terms “social security number” and “social security account number” mean such numbers as are assigned by the Commissioner of Social Security under section 405(c)(2) of this title whether or not, in actual use, such numbers are called social security numbers.
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- 2004–201642 U.S.C. § 408The Public Health and Welfare · Penalties · in this section
Any individual or entity convicted of a felony under this section or under section 1383a(b) 1 of this title may not be certified as a payee under section 405(j) of this title. For the purpose of subsection (a)(7), the terms “social security number” and “social security account number” mean such numbers as are assigned by the Commissioner of Social Security under section 405(c)(2) of this title whether or not, in actual use, such numbers are called social security numbers.
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- 2016–present42 U.S.C. § 408The Public Health and Welfare · Penalties · in this section
Any individual or entity convicted of a felony under this section or under section 1383a(b) of this title may not be certified as a payee under section 405(j) of this title. For the purpose of subsection (a)(7) of this section, the terms “social security number” and “social security account number” mean such numbers as are assigned by the Commissioner of Social Security under section 405(c)(2) of this title whether or not, in actual use, such numbers are called social security numbers.
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- 1994–200442 U.S.C. § 408The Public Health and Welfare · Penalties · in this section
For purposes of paragraph (1), the term “social security number” shall have the meaning given such term in section 24(h)(7).
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- 2026–present26 U.S.C. § 225Internal Revenue Code · Qualified overtime compensation · under this section
For purposes of paragraph (1), the term “social security number” shall have the meaning given such term in section 24(h)(7), determined by substituting “before the date of the election made under section 6434” for “before the due date of 1 such return” in subparagraph (B) thereof.
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- 2026–present26 U.S.C. § 6434Internal Revenue Code · Trump accounts contribution pilot program · under this section
For purposes of subclause (I), the term “social security number” has the meaning given such term in section 24(h)(7).
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- 2025–present26 U.S.C. § 151Internal Revenue Code · Allowance of deductions for personal exemptions · under this section
For purposes of this paragraph, the term “social security number” means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—
(i) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and
(ii) before the due date for such return.
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- 2025–present26 U.S.C. § 24Internal Revenue Code · Child tax credit · under this section
For purposes of this paragraph, the term “social security number” shall have the meaning given such term in section 24(h)(7).
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- 2025–present26 U.S.C. § 25AInternal Revenue Code · Hope and Lifetime Learning credits · under this section
For purposes of this subparagraph, the term “social security number” has the meaning given such term in section 24(h)(7).
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- 2025–present26 U.S.C. § 108Internal Revenue Code · Income from discharge of indebtedness · for purposes of this title
No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of such child on the return of tax for the taxable year. For purposes of the preceding sentence, the term “social security number” means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—
(A) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and
(B) before the due date for such return.
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- 2017–202526 U.S.C. § 24Internal Revenue Code · Child tax credit · under this section
No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of such child on the return of tax for the taxable year. For purposes of the preceding sentence, the term "social security number" means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—
(A) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and
(B) before the due date for such return.
In the case of any taxable year beginning after December 31, 2020, and before January 1, 2022—
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- 2021–202226 U.S.C. § 24Internal Revenue Code · Child tax credit · under this section