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A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.

Types of Taxpayer Identification Numbers

• Social Security Number (SSN)
  
• Employer Identification Number (EIN) (sometimes called Employer ID number)
  
• Individual Taxpayer Identification Number (ITIN)
  
• Taxpayer Identification Number for Pending U.S. Adoptions (ATIN)
  
• Preparer Taxpayer Identification Number (PTIN)
  

Note: The temporary IRS Numbers previously assigned are no longer valid.

Who Needs a Taxpayer Identification Number

A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:

When filing your tax returns: A change in IRC section 6109 regulations in 1996 mandates the use of a TIN on tax returns.

When claiming treaty benefits: There was a change in the IRC section 1441 regulations in 2001 which mandates the use of a TIN in order to claim tax treaty benefits. A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following:

• Tax treaty benefits (other than for income from marketable securities)
• Exemption for effectively connected income
• Exemption for certain annuities

How To Get a Taxpayer Identification Number?

SSN
You will need to complete Form SS-5, Application for a Social Security Card (available at IRS.gov). You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security Web site.

Form SS-5 is also available by calling (800) 772-1213 or visiting your local Social Security office. These services are free.

EIN
An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. Taxpayers can obtain an EIN immediately by calling the Business & Specialty Tax Line (800-829-4933), 7 a.m. to 10 p.m., Monday through Friday.

ITIN
An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number (available at IRS.gov). The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the Philadelphia Service Center, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS.

Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing.

NOTE: You cannot claim the earned income credit using an ITIN.

External Links

• IRS.gov Taxpayer Identification Numbers
• Employer Identification Number EINs - Another name for taxpayer identification number.

See Also

SmallBusiness.com Glossary