Taxpayer Identification Number

(Redirected from Taxpayer identification number) Identifier for a taxpaying entity in the United States

This article is about identification numbers used in the US tax system. For taxpayer identification numbers used in other countries, see National identification number. For other types of identifying numbers, see UID (disambiguation). Not to be confused with Personal identification number.

A Taxpayer Identification Number (TIN) is an identifying number used for tax purposes in the United States and in other countries under the Common Reporting Standard. In the United States it is also known as a Tax Identification Number (TIN) or Federal Taxpayer Identification Number (FTIN). A TIN may be assigned by the Social Security Administration (SSA) or by the Internal Revenue Service (IRS).

Types

Any government-provided number that can be used in the US as a unique identifier when interacting with the IRS is a TIN, though none of them are referred to exclusively as a Taxpayer Identification Number. A TIN may be:

a Social Security number (SSN)
an Individual Taxpayer Identification Number (ITIN)
an Employer Identification Number (EIN), also known as a FEIN (Federal Employer Identification Number)
an Adoption Taxpayer Identification Number (ATIN), used as a temporary number for a child for whom the adopting parents cannot obtain an SSN
a Preparer Tax Identification Number (PTIN), used by paid preparers of US tax returns

SSNs

SSNs are used by people who have or had the right to work in the United States.

ITINs

ITINs are used by aliens who may or may not have the right to work in the US, such as aliens on temporary visas and non-resident aliens with US income.

EINs

EINs are used by employers, sole proprietors, corporations, LLCs, partnerships, non-profit associations, trusts, estates of decedents, government agencies, certain individuals, and other business entities.

Relevant Internal Revenue Code sections

Section 6109(a) of the Internal Revenue Code provides (in part) that "When required by regulations prescribed by the Secretary Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement or other document such identifying number as may be prescribed for securing proper identification of such person."

Internal Revenue Code section 6109(d) provides: "The social security account number issued to an individual for purposes of section 205(c)(2)(A) of the Social Security Act shall, except as shall otherwise be specified under regulations of the Secretary , be used as the identifying number for such individual for purposes of this title ."

References

"Adoption Taxpayer Identification Number". Internal Revenue Service. June 22, 2023. Archived from the original on December 8, 2023.
"PTIN Requirements for Tax Return Preparers". Internal Revenue Service. October 19, 2023. Archived from the original on October 31, 2023.
See subsection (a), paragraph (1) of 26 U.S.C. § 6109.
See subsection (d) of 26 U.S.C. § 6109.

External links

Taxpayer Identification Numbers (TIN) on IRS.gov

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