Yes, a social security card stating “valid for work only with DHS authorization” is a valid type of social security card. The IRS suggests that you obtain taxpayer identification numbers from your customers using either a Form W-9 for resident aliens or a Form W-8 for other foreign persons.

For resources related to our guidance, please see:

• Social Security Administration Webpage, Types of Social Security Cards (“Type 2: Shows your name and Social Security number with notes, ‘VALID FOR WORK ONLY WITH DHS AUTHORIZATION.’ We issue it to people lawfully admitted to the United States on a temporary basis who have DHS authorization to work.”)

• IRS, General Instructions for Information Returns, Part J — Recipient Names and Taxpayer Identification Numbers (TINs) (“If the recipient is a U.S. person (including a U.S. resident alien), the IRS suggests that you request the recipient complete Form W-9, Request for Taxpayer Identification Number and Certification . . . . If the recipient is a foreign person, the IRS suggests that you request the recipient complete the appropriate Form W-8.”)