1. THE APPLICATION BIFURCATION

Confirming the Form (SS-5) and the Application (Prescribed) are distinct legal entities per 80 FR 47833.

• THE U.S. PERSON INSTRUMENT:

Form SS-5 —> (20 CFR § 422.103(a); citing 26 CFR § 31.6011(b)-2)

• THE NRA INSTRUMENT:

Prescribed Application —> (20 CFR § 422.103(b); citing 20 CFR § 422.103(b)(3); referencing electronic transmission of data via DS-260 or I-765)

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2. SS-5 TO U.S. PERSONS MAP

Tracing the specific regulatory path that defines the applicant as a U.S. Person.

1. Administrative Origin:

20 CFR § 402.1 (Citing: SS-5; Numident)

2. Number Issuance:

(20 CFR § 422.103(a); citing: SS-5, social security number, 26 CFR § 31.6011(b)-2)

3. Account Establishment:

(26 CFR § 31.6011(b)-2(b); citing: account number, wages, IRC § 3402)

4. TIN Identification:

(26 CFR § 301.7701-11; citing: taxpayer identifying number, IRC § 6109; referencing: social security number and account number are the same number)

5. Final Status Determination:

(26 CFR § 301.6109-1(d); citing: social security number; referencing: 26 CFR § 301.6109-1(b); U.S. persons; 26 CFR § 31.6011(b)-2)

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3. SS-5 TO WITHHOLDING CERTIFICATE MAP

Tracing the link between the paper application and the W-4 payroll system.

1. The Form:

20 CFR § 402.1 (Citing: SS-5; Numident)

2. The Identification:

(20 CFR § 422.103(a); citing: SS-5, social security number; referencing: 26 CFR § 31.6011(b)-2)

3. The Wage Connection:

(26 CFR § 31.6011(b)-2(b); citing: account number, wages; referencing: IRC § 3402)

4. The Certificate:

(IRC § 3402(f); citing: withholding certificate, W-4, social security number)

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4. TRADE OR BUSINESS TO WITHHOLDING MAP

Tracing how “Reportable Payments” are transmuted into “Wages” via the “As If” clause.

1. The Capacity:

IRC § 7701(a)(26) (Citing: Trade or Business)

2. The Payor/Payee:

(IRC § 6041A; citing: persons, IRC § 170(c) [gifts], governmental unit; referencing: IRC § 170(b)(1)(A)(v), 7701(a)(26))

3. The Source:

(IRC § 6041 [6041A] —> IRC § 6041 Source —> IRC § 7701(a)(26))

4. The Reportable Event:

(IRC § 3406(a); citing: reportable payment; referencing: IRC § 3406(b), 6049(a), 6042(a), 6041, 6041A, 6045, 6050A, 6050N, 6050W, 3406(h)(4))

5. The Legal Bridge (“As If”):

(IRC § 3406(h)(10); citing: IRC § 3406(h)(4); referencing: “as if”, IRC § 31, 3402, wages, employer, employee)

6. The Collection Tool:

(IRC § 3402(f); citing: payments subject to withholding, withholding certificate, W-4)

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5. THE STATUTORY CONFLICT (205(c))

Reconciling the NRA status with Old Age insurance benefit restrictions.

When compared to Social Security Act § 205(c)(2)(B)(i) and (ii), benefits are strictly limited to those “in the United States” as described in:

• 205(c)(2)(B)(i)(I) or
• 205(c)(2)(B)(i)(III)

Conclusion: If the Non-Resident Alien (NRA) tax home is their abode in a “real and substantial sense,” the NRA is not “in the United States” and is not assigned a social security number for employment purposes relating to Old Age insurance benefits.

Yes, the phrase “performance of personal services within the United States” (or very similar variations) appears multiple times in Title 26 of the Code of Federal Regulations (CFR), primarily within the sections governing how income is “sourced” and whether a foreign person is considered to be conducting a “trade or business” here.

Key Locations in 26 CFR

Section	Exact Context
26 CFR § 1.864-2	Defines “Trade or business within the United States.” It explicitly states that the term “includes the performance of personal services within the United States at any time within the taxable year.”
26 CFR § 1.861-4	Governs “Compensation for labor or personal services.” It establishes that compensation for such services performed in the U.S. is generally treated as income from sources within the U.S.
26 CFR § 1.1441-4	Discusses Exemption from withholding. It mentions income effectively connected with a U.S. trade or business, including payments for “personal services performed in the United States.”

Why the Phrasing Matters

In the regulatory “map” you’ve been building, these citations are the link between the physical location of the work and the tax jurisdiction.

1. The General Rule: If you perform services physically while located in the U.S., it is “U.S. Source Income.”
2. The “De Minimis” Exception: Under 26 CFR § 1.864-2(b), the performance of personal services in the U.S. is not considered a trade or business if:
   • The person is a Non-Resident Alien (NRA) present for less than 90 days.
   • The compensation is less than $3,000.
   • The work is for a foreign employer or office.

Connection to your Map

If you are integrating this into your previous maps, this phrase acts as the Geographic Trigger.

• 20 CFR § 422.103(b)(3) (NRA electronic data) 26 CFR § 1.864-2 (Defining if those “personal services within the United States” create a tax liability).
• The Conflict: Your point about the tax home and abode (from your previous prompt) challenges whether an NRA who is physically performing “personal services within the United States” is legally “in the United States” for the purpose of being assigned an SSN under Social Security Act § 205.

Quick Tip: When searching the CFR, look for “Performance of personal services” as the primary anchor phrase, as “personal services within the United States” is almost always used as the specific qualifier for where those services occur.

6. Summary

Identifier Capitalization Rules (from the article)

• social security number (lowercase) → statutory account number under 42 U.S.C. § 405(c)(2)
• Social Security number (capitalized) → administrative identifier used on Form SS‑5
• NUMIDENT / Numident → record system created by SSA, not the statutory account number

These distinctions are central to the article’s argument, so we’ve added them to the table in a dedicated column.

Te SSA Program Operations Manual System (POMS), POMS RM 10212.001 directs the translation of given and family names into a standardized “first and last name” format, which is finalized via Form SS-5 to establish a Numident record. This process creates a statutory “U.S. person” entity under 26 CFR 301.6109-1(b), legally linking an individual’s tax obligations to a social security number which is explicitly identified as an “account number” in 26 CFR 301.7701-11 and 26 CFR 31.6011(b)-2. For in-depth regulatory analysis, consult [eCFR – 26 CFR 31.6011(b)-2] and [Cornell Law – 26 CFR 301.7701-11]..

https://secure.ssa.gov/apps10/poms.nsf/lnx/0110212001

The following article expands this subject further:

HOW TO: How to notify Social Security that You as a Nonresident Alien U.S. national are INELIGIBLE for SSN and demand destruction of all NUMIDENT Records, FTSIG
https://ftsig.org/how-to-how-to-notify-social-security-that-you-as-a-nonresident-alien-u-s-national-are-ineligible-for-ssn-and-demand-destruction-of-all-numident-records/

Unified Summary Table WITH Capitalization Distinctions

Section	Core Concept	Key Statutes / Regulations	Capitalization Used	Summary of What the Section Establishes
1. Application Bifurcation	SS‑5 vs. Prescribed Application	80 FR 47833; 20 CFR § 422.103(a),(b)(3); DS‑260; I‑765	SS‑5 (capitalized form name); Social Security number (capitalized administrative identifier)	Two legally distinct application pathways: (1) SS‑5 for U.S. persons, using the capitalized “Social Security number,” and (2) Prescribed electronic applications for NRAs, which do not use the SS‑5 instrument.
2. SS‑5 → U.S. Persons Map	How SS‑5 produces a U.S. person identity	20 CFR § 402.1; 20 CFR § 422.103(a); 26 CFR § 31.6011(b)-2; 26 CFR § 301.7701‑11; 26 CFR § 301.6109‑1(d),(b)	Social Security number (capitalized); account number (statutory wage account); TIN	SS‑5 creates the capitalized administrative identifier, which becomes the account number for wage reporting. Regulations treat the SSN and account number as the same number for U.S.‑person wage taxation.
3. SS‑5 → Withholding Certificate Map	SS‑5 → SSN → W‑4 → wage withholding	20 CFR § 402.1; 20 CFR § 422.103(a); 26 CFR § 31.6011(b)-2(b); IRC § 3402(f)	Social Security number (capitalized); W‑4; withholding certificate	The SS‑5‑issued Social Security number becomes the required identifier on the W‑4, linking the administrative SSN to the wage‑withholding system under IRC § 3402.
4. Trade or Business → Withholding Map	How reportable payments become wages via “as if”	IRC §§ 7701(a)(26), 6041A, 6041, 3406(a),(b),(h)(4),(h)(10), 31, 3402	Trade or Business (capitalized term of art); wages; employer/employee	Information‑return payments (6041/6041A) become “as if wages” under § 3406(h)(10), allowing withholding rules to apply even when the payment is not originally wages.
5. Statutory Conflict (SSA § 205(c))	NRA status vs. Old‑Age benefits	SSA § 205(c)(2)(B)(i)(I),(III)	social security number (lowercase statutory account number)	Old‑Age benefits require being “in the United States.” NRAs with a foreign tax home are not “in the United States” and therefore are not assigned the statutory lowercase “social security number” for Old‑Age insurance employment.
6. CFR Phrases: “Personal services within the United States”	Regulatory sourcing trigger	26 CFR §§ 1.864‑2, 1.861‑4, 1.1441‑4	No identifier capitalization here	These regulations define when services performed physically in the U.S. create U.S.‑source income or a U.S. trade or business. Includes the 90‑day / $3,000 exception.
7. Geographic Trigger Interaction	NRA electronic applications vs. tax sourcing	20 CFR § 422.103(b)(3); 26 CFR § 1.864‑2	Prescribed Application (capitalized term of art)	NRAs applying electronically may perform “personal services within the United States,” but this does not make them “in the United States” for SSA § 205 purposes.
8. Overall Conclusion	Distinction between U.S. person SSN and NRA identifiers	All above	Social Security number (capitalized administrative identifier) vs. social security number (lowercase statutory account number) vs. NUMIDENT (record system)	SS‑5 creates the capitalized administrative identifier used for wage withholding. NRAs use a different application pathway and are not assigned the statutory lowercase “social security number” unless they meet SSA presence requirements.