On February 23, 2026,1 the Social Security Administration (SSA) released an emergency message highlighting a streamlined process for determining if a person qualifies for automated, self-service issuance of a replacement Social Security card. This guidance applies to individuals who have previously been issued a Social Security Number (SSN), but who have misplaced the card or forgotten the number. Individuals who have not been previously issued an SSN but who require one for work purposes or to claim a federal benefit should apply by making an appointment at a Social Security Field Office, while persons residing outside the United States can make an appointment at a Federal Benefits Unit (FBU) abroad.2    


      WHY THIS MATTERS

      For assignees who are work authorized in the United States or have previously been issued a SSN, employers are required to accurately record the assignee’s SSN for employment tax and payroll purposes.  In addition, these assignees must provide their SSN for U.S. income tax filings and to claim federal benefits. A Social Security card may also be used to satisfy employment eligibility or identify verification requirements.

      Notwithstanding the importance of the SSN, it is not uncommon for assignees to lose or misplace their SSN card or forget their SSN, especially after extended periods outside the United States.

      This announcement clarifies the circumstances under which a U.S. citizen can qualify for an automatic replacement of a Social Security card without the need to visit a SSA field office. It also summarizes the options available to assignees who do not qualify for automatic replacement. 


      Social Security Card Replacement: Online Eligibility and Application Options

      Only applicants with a U.S. mailing address are eligible to use SSA’s online Social Security Number Application Process (oSSNAP).3 Non-U.S. residents should apply at a Social Security Field Office or FBU outside the United States.

      Eligible for Fully Automated Replacement Cards

      Certain U.S. citizens who are requesting a replacement card either with no changes or a name change solely due to marriage may qualify for self-service card replacement provided they:

      • Are 18 years of age or older;

      • Have a valid current state-issued driver’s license or identity card issued from a participating U.S. state;4 and either:

        • Request an SSN replacement card that requires no change to the SSN record; or

        • If requesting a name change due to marriage, have a marriage certificate issued from a participating U.S. state.5

      Individuals in this category will be able to complete their application for a replacement card online. Once an SSA technician finishes processing the application, the applicant will receive a replacement card in the mail within 5 to 10 business days.  

      Hybrid Automated/In-Person Card Replacement

      Persons who have a U.S. mailing address but who do not otherwise meet the criteria described above, including non-U.S. citizens, parents or guardians applying on behalf of a minor, and individuals seeking changes to their record other than a name change due to marriage, can use the hybrid application process. Applicants should begin their application on oSSNAP as usual, but when the application process is completed, oSSNAP will automatically redirect to the appointment scheduling system for the applicant to make an in-person appointment to finish the application. Applicants have 45 days from the date of the application to appear in person, and should record or screenshot their Online Control Number for reference. On the day of the appointment, applicants must bring with them all supporting documents needed to complete action on the claim. For non-U.S. citizens, this would include any evidence to establish your identity, such as:

      • A non-U.S. passport
      • I-551 (green card)
      • I-94 arrival/departure form
      • I-766 employment authorization document (EAD)
      • A valid U.S. driver’s license or state-issued identification card
      • DS-2019 Certificate of Eligibility for Exchange Visitors
      • I-20 Certificate of Eligibility for Nonimmigrant Students
      • A non-U.S. birth certificate
      • Any other pertinent identifying documentation 

      KPMG INSIGHTS

      For persons who have forgotten their SSNs issued many years in the past, this message provides much needed procedural clarification. SSA has been making an effort in recent years to automate many of its processes, and this step represents the latest effort to serve customers through its online system to the greatest extent possible. 


      ENDNOTES:

      1  Social Security Administration Emergency Message EM 26004 “New Enumeration Streamlining Process – One-Time-Only Instructions” dated February 23, 2026.

      A field office locator can be found on the website of the Social Security Administration.

      The oSSNAP can be found on the website of the Social Security Administration.

      4 A list of participating states can be found on the website of the Social Security Administration.

      5 Ibid.

      Contacts

      Brent Jackson

      Director, Washington National Tax – Global Mobility Services

      KPMG in the U.S.

      More Information

      pdf

      Download PDF

      Download and save the PDF version of this GMS Flash Alert.

      GMS Flash Alert reports on recent global mobility-themed developments from around the world to help you better understand what has changed and what that means for you.


      GMS Flash Alert

      Shedding light on evolving policies affecting international assignees and employers, helping make sense of it all.

      alt
      Disclaimer

      The above information is not intended to be "written advice concerning one or more Federal tax matters" subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230 as the content of this document is issued for general informational purposes only.

      The information contained in this newsletter was submitted by the KPMG International member firm in the United States.

      GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

      © 2026 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.