You don't give much by way of details but if you don't have a SSN because you are not a citizen, then you might want to apply for an ITIN (Individual Taxpayer Identification Number). It is a tax processing number only available for certain non-resident and resident aliens, their spouses and dependents who cannot get a SSN (Social Security Number).To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number.For more detailed information on ITINs, refer to:ITIN FAQ's in EnglishObtaining an ITIN from AbroadReminders for Tax ProfessionalsITIN's and FIRPTA Tax FormsDecember, 2003 Revisions to ITIN ProcessITIN ProductsFiling Forms W-2 and 1042-S Without Payee TIN’sAcceptance Agent Program for ITIN’sHow to Become an Acceptance Agent for IRS ITIN NumbersPublication 1915, Understanding Your Individual Taxpayer Identification NumberYou may also want to consult with a business law attorney. There are other identifiction numbers that may or may not be applicabe to your situation. They can best advise you.