2005 @a:aa 7a: -70 pba PAGE et SOCIAL SECURITY ‘TEH2B June 9, 2005 PG3387 Judge Silver Eagle NC Naidu Sovereign Government of Little Shell Pembina Band of North America 4776 British Drive Bismarck, North Dakota 58503 Dear Judge Naidu: This is in response to your letter about the Social Security Number (SSN) and the need to obtain a SSN. Section 205(¢(2)(A) of the Social Security Act requires the Social Security Administration to establish and maintain records of wages end self-employment income for each individual whose work is covered under the program, and a SSN is needed for that purpose. The Social Security Act does not require a person to have a SSN to live or * stot inthe Unied Sas” However, without a SSN, we cannot propery cre properly credit the ‘camings for the work an individual performs. Federal law requires SSNs for individuals to: * report work and earings: = receive Social Security benefits; _ © Sile an income tax return (however, for people who are not eligible for SSNs, the internal Revenue Service (IRS) will assign Individual Taxpayer Identification Numbers, ITINs); apply for a loan under the Federal program; and apply for benefits under eny program funded in whole or in past with Federal funds. Other laws, such as State, do require that individuals have and use SSNs for specific purposes. An individual who does not wish to participate in benefits of the Social Security program, nevertheless may be required to obtain a SSN for tax purposes, or ‘other person of institution, such as an employer or bank, that is required to provide the IRS with information about payments to individuals (IRS Code, 26 U.S.C. 6109), and applicable regulations, 26 CFR 301.6109-1(8). The IRS requires employers to supply employee’s SSNs on any return (report of employee’s earnings), and failure to do so may incur a penalty to the employer. a For general information about the Social Security program end SSNs, you may access Social Security Online, our Web site on the Internet, at .72085 4:04 —7a12580587-70 TuPDe Pace 02. 2 If you have other questions, you mey want to call our toll-free number, 1-800-772-1213, r, if you prefer, you may want fo contact the staff in our Bismarck, North Dakota office located at 1680 East Capitol Avenue; telephone (701) 250-4200, Cur representatives will be glad to help you. We hope you find this information helpful. Onni, White Associate Commissioner Office of Public Inquiries