### Question
How is the term social security number defined?


### Answer
The term **social security number** is defined in *26 U.S.C. § 24* as the following:

> 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

#### Citation:
  - *26 U.S.C. § 24*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

