A Taxpayer Identification Number (TIN) is an identifying number used for tax purposes in the

United States The United States of America (USA), also known as the United States (U.S.) or America, is a country primarily located in North America. It is a federal republic of 50 U.S. state, states and a federal capital district, Washington, D.C. The 48 ...

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 The United States Social Security Administration (SSA) is an Independent agencies of the United States government, independent agency of the Federal government of the United States, U.S. federal government that administers Social Security (United ...

(SSA) or by the

Internal Revenue Service The Internal Revenue Service (IRS) is the revenue service for the Federal government of the United States, United States federal government, which is responsible for collecting Taxation in the United States, U.S. federal taxes and administerin ...

(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 In the United States, a Social Security number (SSN) is a nine-digit number issued to United States nationality law, U.S. citizens, Permanent residence (United States), permanent residents, and temporary (working) residents under section 205(c)(2 ...

(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,

corporation A corporation or body corporate is an individual or a group of people, such as an association or company, that has been authorized by the State (polity), state to act as a single entity (a legal entity recognized by private and public law as ...

s, LLCs,

partnership A partnership is an agreement where parties agree to cooperate to advance their mutual interests. The partners in a partnership may be individuals, businesses, interest-based organizations, schools, governments or combinations. Organizations ...

s, 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 The Internal Revenue Code of 1986 (IRC), is the domestic portion of federal statutory tax law in the United States. It is codified in statute as Title 26 of the United States Code. The IRC is organized topically into subtitles and sections, co ...

provides (in part) that "When required by regulations prescribed by the Secretary f the Treasury or his delegate . . . Any person required under the authority of this title .e., under the Internal Revenue Codeto 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 odified as shall, except as shall otherwise be specified under regulations of the Secretary f the Treasury or his delegate be used as the identifying number for such individual for purposes of this title he Internal Revenue Code, title 26 of the United States Code">United_States_Code.html" ;"title="he Internal Revenue Code, title 26 of the United States Code">he Internal Revenue Code, title 26 of the United States Code"See subsection (d) of .

References

External links

Taxpayer Identification Numbers (TIN)
on IRS .gov {{DEFAULTSORT:Taxpayer Identification Number (TIN) Taxation in the United States Unique identifiers Taxpayer identification numbers Company identification numbers Database management systems