You did not answer my question, can you report and pay Social Security without a social security number? Whether or not you are employed by someone else or self-employed, can you report and pay FICA without a Social Security number? If you don't know the answer, just say you don't know the answer. Don't cut and paste things that don't answer the question. I already know the requirements and how to report and pay FICA with a social security number, I have done it for years, both on a payroll and self-employed.
My apologies for breaking it into two different posts. A person utilizing an ITIN does pay Social Security tax to the IRS, which in turn remits to the SSA. These funds are set aside for Congressional plundering. This was the reason that the ITIN is structured as 9XX-XX-7XXX. State and municipal payroll taxes still vary in the requirements, but I have never heard of them aggressively pursuing a person with the intent of refunding monies. I am most familiar with Texas (duh!), and they assign a different sales tax ID# now for businesses. Because it used to be the proprietors SSN, and had to be prominently displayed. That did not work out too well, to say the least.