Taxpayer Identification Numbers (TIN) | Internal Revenue Service

A Taxpayer Identification Number ( TIN ) is an recognition numeral used by the Internal Revenue Service ( IRS ) in the government 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 early TINs are issued by the IRS .

Taxpayer Identification Numbers

  • Social Security number “SSN”
  • Employer Identification Number “EIN”
  • Individual Taxpayer Identification Number “ITIN”
  • Taxpayer Identification Number for Pending U.S. Adoptions “ATIN”
  • Preparer Taxpayer Identification Number “PTIN”

Do I Need One?

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

  • When filing your tax returns.
  • When claiming treaty benefits.

A TIN must be on a withhold security if the beneficial owner is claiming any of the stick to :

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

How Do I Get A TIN?

SSN

You will need to complete Form SS-5, Application for a Social Security Card PDF. You besides must submit evidence of your identity, long time, and U.S. citizenship or lawful foreigner condition. For more data please see the Social Security Administration web site .
Form SS-5 is besides available by calling 800-772-1213 or visiting your local Social Security office. These services are rid .

EIN

An Employer Identification Number ( EIN ) is besides known as a federal tax recognition count, and is used to identify a commercial enterprise entity. It is besides used by estates and trusts which have income which is required to be reported on shape 1041, U.S. Income Tax Return for Estates and Trusts. Refer to Employer ID Numbers for more information.

The following kind is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal ( EIN ) SS-4PR PDF .

ITIN

An ITIN, or Individual Taxpayer Identification Number, is a tax work number only available for sealed nonresident and resident aliens, their spouses, and dependents who can not get a Social Security Number ( SSN ). It is a 9-digit count, beginning with the number “ 9 ”, formatted like an SSN ( NNN-NN-NNNN ) .
 
You can use the IRS ’ s Interactive Tax Assistant cock to help determine if you should file an application to receive an Individual Taxpayer Identification Number ( ITIN ) .
To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. The Form W-7 requires documentation substantiating foreign/alien condition and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7 ( SP ), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for habit by spanish speakers .
acceptance Agents are entities ( colleges, fiscal institutions, account 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 work .
NOTE : You can not claim the earned income accredit using an ITIN .
extraneous persons who are individuals should apply for a social security number ( SSN, if permitted ) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number ( ITIN ) on Form W-7. Effective immediately, each ITIN applicant must now :

Applicants who meet one of the exceptions to the necessity to file a tax return ( see the Instructions for Form W-7 ) must provide documentation to support the exception .
New W-7/ITIN rules were issued on December 17, 2003. For a drumhead of those rules, please see the modern Form W-7 and its instructions .
For more detail information on ITINs, refer to :

ATIN

An Adoption Taxpayer Identification Number ( ATIN ) is a temp nine-digit count issued by the IRS to individuals who are in the process of legally adopting a U.S. citizen or house physician child but who can not get an SSN for that child in clock to file their tax render .
Form W-7A, Application for Taxpayer Identification Number for Pending U.S. 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 nonrecreational tax preparer you must use a valid Preparer Tax Identification Number ( PTIN ) on returns you prepare. Use of the PTIN no longer is optional. If you do not have a PTIN, you must get one by using the newly IRS sign-up organization. tied if you have a PTIN but you received it anterior to September 28, 2010, you must apply for a new or renewed PTIN by using the raw system. If all your authentication information matches, you may be issued the lapp number. You must have a PTIN if you, for recompense, prepare all or well all of any federal tax recurrence or claim for refund .
If you do not want to apply for a PTIN on-line, habit Form W-12, IRS Paid Preparer Tax Identification Number Application. The newspaper application will take 4-6 weeks to process .
If you are a extraneous preparer who is unable to get a U.S. Social Security Number, please see the 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 ) in regulate to claim an exemption from withholding because of a tax treaty ( claimed on Form W-8BEN ), need to submit Form SS-4 Application for Employer Identification Number to the Internal Revenue Service in order to apply for such an EIN. Those extraneous entities filing Form SS-4 for the aim of obtaining an EIN in order to claim a tax treaty exemption and which differently have no requirements to file a U.S. income tax return, employment tax refund, or excise tax reelect, should comply with the following especial instructions when filling out Form SS-4. When completing channel 7b of Form SS-4, the applicant should write “ N/A ” in the barricade asking for an SSN or ITIN, unless the applicant already has an SSN or ITIN. When answering question 10 on Form SS-4, the applicant should check the “ other ” block and compose or type in immediately after it one of the follow phrases as most appropriate :

“ For W-8BEN Purposes Only ”
” For Tax Treaty Purposes only ”
” Required under Reg. 1.1441-1 ( vitamin e ) ( 4 ) ( eight ) ”
” 897 ( one ) election ”
If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax recurrence filing requirement, such questions should be annotated “ N/A ”. A extraneous entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a file requirement for any U.S. tax returns. however, if the alien entity receives a letter from the IRS soliciting the filing of a U.S. tax render, the extraneous entity should respond to the letter immediately by stating that it has no necessity to file any U.S. tax returns. bankruptcy to respond to the IRS letter may result in a adjective assessment of tax by the IRS against the alien entity. If the foreign entity late becomes liable to file a U.S. tax tax return, the extraneous entity should not apply for a new EIN, but should alternatively use the EIN it was inaugural issued on all U.S. tax returns filed thereafter .
To expedite the issue of an EIN for a foreign entity, please call 267-941-1099. This is not a toll-free call .

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