Taxpayer Identification Number

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A Taxpayer Identification Number (TIN) is an identifying number used for tax purposes in the United States. It is also known as a Tax Identification Number or Federal Taxpayer Identification Number. A TIN may be assigned by the Social Security Administration or by the Internal Revenue Service (IRS).

Types of TINs[edit]

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:

SSNs[edit]

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

ITINs[edit]

ITNs 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. Often people need the identification number because they have been advised by a bank that no account will be opened without a number, even if the account is being opened by a non-profit organization.

EINs[edit]

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[edit]

Section 6109(a) of the Internal Revenue Code provides (in part) that "When required by regulations prescribed by the Secretary [of the Treasury or his delegate] [ . . . ] Any person required under the authority of this title [i.e., under the Internal Revenue Code] 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."[3]

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 [codified as 42 U.S.C. § 405(c)(2)(A)] shall, except as shall otherwise be specified under regulations of the Secretary [of the Treasury or his delegate], be used as the identifying number for such individual for purposes of this title [the Internal Revenue Code, title 26 of the United States Code]."[4]

See also[edit]

US taxation[edit]

Number use[edit]

References[edit]

External links[edit]