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Employers can hire the unnumbered. David shows a government issued payment to him of $165,020.50 with the term "n/a" in the TIN block. The IRS Pub 1586 is reviewed to see the procedure for reporting payments to the unnnumbered. David shows 26 USC §6724 & 26 CFR 301.6724-1 Good Cause Waiver available for those who hire people without a SSN. He also shows a government letter saying there is no law requiring anybody to get a SSN to live or work in the United States, or simply for the purpose of having one.