Mar 3 2022
Taxpayer Identification Number (TIN)

A Taxpayer Identification Number ( TIN ) is an identification number used by the Internal Revenue Service ( IRS ) in the administration of tax laws. Issued by the Social Security Administration ( SSA ) or Internal Revenue Service ( IRS ). Social Security Numbers ( SSNs ) are issued by the Social Security Administration, while all other Taxpayer Identification Numbers ( TINs ) are issued by the Internal Revenue Service ( IRS ).

Taxpayer Identification Number ( TIN )

Do I need to?

A Taxpayer Identification Number ( TIN ) must be provided on returns, statements, and other tax-related documents. For example, a number must be provided:

  • when filing taxes.
  • When claiming treaty benefits.

The Withholding Certificate must have a Taxpayer Identification Number ( TIN ) if the beneficial owner is filing any of the following :

  • Tax treaty benefits (except marketable securities income)
  • Related income is exempt from tax
  • Certain annuities are exempt

How do I get a Taxpayer Identification Number ( TIN )?

Social Security Number ( SSN )

You must also submit proof of your identity, age, U.S. citizen, or legal alien status.

You can obtain Form SS- 5 by calling 1-800-772-1213 or by going to your local Social Security office. These services are free.

Employer Identification Number ( EIN )

An Employer Identification Number ( EIN ), also known as a federal tax identification number, is used to identify business entities. Also used for income-producing estates and trusts, which need to be reported on 1041, U.S. Income Tax on Real Estate and Trusts (in English). For more information.

Individual Taxpayer Identification Number ( ITIN )

An Individual Taxpayer Identification Number ( ITIN ) or Individual Taxpayer Identification Number ( TIN ) is a tax processing number that is available only to certain non-residents and tax law-defined residents, their spouses, and dependents who cannot obtain a Social Security Number ( SSN ) people. It is a 9-digit number, starting with 9, in a format similar to SSN ( NNN-NN-NNNN ). Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos

Accepting agencies are entities (universities, financial institutions, accounting firms, etc.) authorized by the Internal Revenue Service ( IRS ) to assist applicants in obtaining an Individual Taxpayer Identification Number ( ITIN ). They review the applicant’s supporting documents and send the completed Form W – 7 to the Internal Revenue Service ( IRS ) for processing.

Note: You cannot use an Individual Taxpayer Identification Number ( ITIN ) to file a low-income family benefit.

Foreign individuals should apply to the Social Security Administration for a Social Security Number ( SSN, if permitted) on Form SS- 5, or an Individual Taxpayer Identification Number ( ITIN ) on Form W -7. Effective immediately, every Individual Taxpayer Identification Number ( ITIN ) applicant must now:

  • Apply using the amended Form W – 7, Internal Revenue Service ( IRS ) Individual Taxpayer Identification Number ( ITIN ); and
  • Attach your federal income tax return to Form W – 7.

The new W – 7/Individual Taxpayer Identification Number ( ITIN ) regulations were issued on December 17, 2003. See Form W – 7 and its instructions for a summary of these regulations.

Tax preparer Tax Identification Number ( PTIN )

If you are a foreign tax filer who cannot obtain a U.S. Social Security number.

Alien and Internal Revenue Service ( IRS ) Employer Identification Number ( EIN )

The applicant should check the “Other” box and immediately after it completes or enter one of the most appropriate phrases below:

“Only for W- 8 BEN “

“For tax treaties only”

“Requirements set forth in Section 1.1441-1( e )(4)( viii )”

“897( i ) selection”

If questions 11 through 17 on Form SS- 4 do not apply to the applicant because he does not have the filing requirements for a US tax return, these questions should be marked as “Not Applicable”. Foreign entities filling out Form SS- 4 as described above should be entered into Internal Revenue Service ( IRS ) records because there are no filing requirements for US tax returns. However, if a foreign entity receives a letter from the Internal Revenue Service ( IRS ) requesting a tax return, the foreign entity should promptly respond to the letter stating that it has not filed any tax return. Failure to respond to IRS letters may result in procedural tax collection by the IRS against foreign entities. If the foreign entity is subsequently required to file a tax return, the foreign entity should not apply for a new Employer Identification Number ( EIN ) and should instead use the Employer Identification Number ( EIN ) that was first issued on subsequent tax returns filed.

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