IHSS recipients are the employers of IHSS providers for the purpose of hiring, scheduling, supervising, firing and replacing them. [Welfare & Institutions (WIC) 12302.5(b) and 12301.6]
While the California Department of Social Services (CDSS) performs payroll and other functions on the behalf of an IHSS recipient (the employer), it is necessary for IHSS applicants and recipients to have or apply for a Social Security Number (SSN) or a Individual Tax Identification Number (ITIN) for employment related purposes.
When establishing an employer of record and Employer Payroll Tax Account Number with the California Employment Development Department (EDD), CDSS also has to obtain a nine-digit Federal Employer Identification Number (FEIN) on behalf of the IHSS recipient/employer. However, if the IHSS recipient/employer does not have a SSN, they must get an ITIN to complete this process. Without a valid SSN or ITIN, CDSS cannot perform the functions on behalf of recipients that are required by the EDD.
It's important to understand you may still qualify to be eligible for services, and that you will not be denied because you don't have a SSN or ITIN. The SSN/ITIN is a requirement for all employment related purposes.
Applying for a SSN
Individuals must contact the Social Security Administration (SSA) in order to apply for a SSN.
What is an ITIN and What is it Used For?
An ITIN is a tax processing number issued by the Internal Revenue Service (IRS). The IRS issues ITINs to individuals who are required to have a United States (US) taxpayer identification number, but who do not have and are not eligible to get a SSN from the SSA.
The IRS issues ITINs to help individuals comply with the US tax laws, and to provide a means to efficiently process and account for tax returns and payment for those not eligible for SSNs. They are issued regardless of immigration status, because both resident and non-resident individuals may have a US filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting.
How To Apply for a ITIN
Who Can I Call for Help?
You can call the IRS toll-free at 1-800-829-1040. You can also contact one of the Acceptance Agents Offices near you for assistance (https://www.irs.gov/individuals/international-taxpayers/acceptance-agents-california). Your IHSS Social Worker may also be able to assist you.
Where Can I Mail My ITIN application and documents?
Mail your application (W-7), tax return, proof of identity and original foreign status documents to:
- Internal Revenue Service
- Austin Service Center
- ITIN Operation
- PO Box 149342
- Austin, TX 78714-9342
Helpful Tips When Filling Out the ITIN Application
- Reason you're submitting Form W-7, Box H - check "Other" and the reason for Other is because IHSS recipients are employers of their providers and must have a federal ID for tax reporting purposes.
- Name Section - Enter your full legal name
- Mailing Address Section - Enter your complete mailing address (this is the address the IRS will use to return your original documents and send written notification of your ITIN application status).
- Foreign (non-US) Address Section - Enter your complete foreign (non-US) address in the country where you permanently or normally reside. If you no longer have a permanent foreign residence because you have relocated to the US, only enter the name of the foreign county you lasted resided.
- Birth Information Section - Enter your date of birth and related information.
- Other Information Section - Enter your information for the applicable questions.