If an individual does not bring their Social Security card, which documents can you accept?

The correct answer is both documents from option A, as well as the ITIN card or letter from option B. In the context of tax preparation, especially under the VITA program, it's crucial to verify an individual's identity and Social Security number (SSN) for accurate tax filing.

An SSA letter or a Form SSA-1099 statement serves as acceptable documentation because these forms are directly issued by the Social Security Administration and contain relevant information that confirms the individual's SSN. Similarly, an ITIN (Individual Taxpayer Identification Number) card or letter is also valid. It is crucial for individuals who may not have an SSN, such as certain non-resident aliens or foreign nationals, to still be able to file taxes.

By accepting both types of documents, it allows for flexibility and ensures that individuals can still receive assistance in preparing their tax returns even when they cannot produce their Social Security card directly. This approach helps facilitate the filing process and ensures compliance with tax regulations.