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 by the Social Security Administration (SSA) or by the IRS. The SSA issues a Social Security Number (SSN), while the IRS issues all other CANs.
tax identification numbers
- social security number “ssn”
- employer identification number “ein”
- individual taxpayer identification number “itin”
- taxpayer identification number for outstanding u.s. accounts. adoptions “atin”
- preparer tax identification number “ptin”
- when filing your tax returns.
- when claiming treaty benefits.
- tax treaty benefits (other than income from marketable securities)
- exemption for effectively connected income
- exemption for certain annuities
- international taxpayers
- taxation of non-resident aliens
do I need one?
a can must be provided in the declarations, declarations and other documents related to taxes. for example, a number must be provided:
There must be a can on a withholding certificate if the beneficial owner claims any of the following:
how do I get a can?
ssn
You will need to complete Form SS-5, Social Security Card Applicationpdf. You must also submit evidence of your identity, age and us. citizenship or legal alien status. For more information, see the Social Security Administration website.
form ss-5 is also available by calling 800-772-1213 or visiting your local social security office. these services are free.
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An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number and is used to identify a business entity. It is also used by estates and trusts that have income that must be reported on form 1041, usa. uu. declaration of the income tax of inheritances and fideicomisos. see Employer Identification Numbers for more information. The following form is available only for employers located in Puerto Rico, Application for Employer Identification Number (EIN) SS-4PRPDF.
itin
An itin, or individual taxpayer identification number, is a tax processing number that is only available to certain resident and nonresident aliens, their spouses, and dependents who are unable to obtain a social security number (ssn). is a 9-digit number, starting with the number “9”, in the format of an ssn (nnn-nn-nnnn).
To obtain an itin, you must complete irs form w-7, the irs application for individual taxpayer identification number. Form W-7 requires documentation proving alien/alien status and the true identity of each individual. You can mail the documentation, along with Form W-7, to the address shown in the Form W-7 instructions, drop it off at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the irs. Form W-7, Application for Internal Revenue Service Individual Taxpayer Identification Number is available for Spanish speakers.
Accepting agents are entities (schools, financial institutions, accounting firms, etc.) that are authorized by the irs to help applicants obtain itins. They review the applicant’s documentation and submit the completed Form W-7 to the IRS for processing.
Note: You cannot claim the EIC using an itin.
foreign individuals who are natural persons must apply for a social security number (ssn, if allowed) on form ss-5 with the social security administration, or must apply for an individual taxpayer identification number (itin) on the w-7 form. Effective immediately, every itin applicant must now:
Applicants who meet one of the exceptions to the requirement to file a tax return (see instructions for Form W-7) must provide documentation to support the exception.
The new w-7/itin rules were issued on December 17, 2003. For a summary of those rules, see the new w-7 form and its instructions.
For more detailed information on itins, see:
attin
An Adoption Taxpayer Identification Number (ATIN) is a nine-digit temporary number issued by the IRS to people who are in the process of legally adopting an American. citizen or resident child but you can’t get an ssn for that child in time to file your taxes.
form w-7a, application for taxpayer identification number for pending procedures in the us. adoptions is used to apply for an atin. (note: do not use form w-7a if the child is not a u.s. citizen or resident)
ptin
Beginning January 1, 2011, if you are a paid tax preparer, you must use a valid preparer tax identification number (ptin) on the returns you prepare. the use of ptin is no longer optional. If you don’t have a PTIN, you must obtain one using the IRS’s new registration system. even if you have a ptin but received it before september 28, 2010, you must apply for a new or renewed ptin using the new system. if all of your authentication information matches, you may be issued the same number. You must have a ptin if, for compensation, you prepare all or a substantial part of any federal tax return or claim for refund.
If you don’t want to apply for a PTIN online, use Form W-12, Application for IRS Paid Preparer Tax Identification Number. the paper application will take 4-6 weeks to process.
If you are a foreign preparer who cannot obtain a US certificate. social security number, see instructions on New Requirements for Tax Return Preparers: Frequently Asked Questions.
foreign persons and irs employer identification numbers
foreign entities that are not individuals (i.e., foreign corporations, etc.) and that are required to have a federal employer identification number (ein) to claim exemption from tax treaty withholding (claimed on form w – 8ben), you must submit Form SS-4 Application for Employer Identification Number to the Internal Revenue Service to apply for an EIN. Those foreign entities that file Form SS-4 for the purpose of obtaining an EIN to claim a tax treaty exemption and are not otherwise required to file a U.S. income tax return, employment tax return, or excise tax return, you must comply with the following special instructions when completing form ss-4. When completing line 7b of form SS-4, the applicant must write “n/a” in the block requesting an ssn or itin, unless the applicant already has an ssn or itin. When answering question 10 on form ss-4, the applicant must mark the “other” block and write or type immediately after it one of the following phrases, as appropriate:
“for w-8ben purposes only” “for tax treaty purposes only” “required under reg. 1.1441-1(e)(4)(viii)” “897(i) election”
if questions 11 to 17 of form ss-4 do not apply to the applicant because they do not have authorization from the us. uu. tax return filing requirement, such questions should be noted “n/a”. A foreign entity that completes Form SS-4 in the manner described above should be entered in its records as having no filing requirement for any United States document. tax returns. However, if the foreign entity receives a letter from the IRS requesting the filing of a U.S. tax return, the foreign entity must respond to the letter immediately stating that it is not required to file any US tax return. uu. tax returns. Failure to respond to the IRS letter may result in a procedural assessment of the tax by the IRS against the foreign entity. If the foreign entity later becomes responsible for filing a US tax return. tax return, the foreign entity must not apply for a new ein, but must use the ein that was first issued in all of the us. uu. tax returns filed later.
To expedite the issuance of an EIN for a foreign entity, call 267-941-1099. this is not a free call.
