What is a tax identification number (TIN)?

This information has been reviewed and updated 10 April 2023.

A taxpayer identification number (sometimes called a TIN) is a unique number issued by the government to an individual or entity. It allows the issuing authority to easily identify taxpayers. In the U.S., the Internal Revenue Service and the Social Security Administration are responsible at the federal level for issuing these numbers. Businesses obligated to pay state taxes or performing certain activities in a state may also need to obtain one or more state tax ID numbers.

The different types of TINs

There are many different types of TINs in the U.S., including the following: 

• Social Security Number (SSN): Applies to individuals, sole proprietors, and single-member LLCs, and allows the Social Security Administration to track lifetime earnings and calculate benefits. This number is also used when filing taxes and applying for jobs. Eligible parties can receive this TIN by completing Form SS-5.
• Employer Identification Number (EIN): Applies to employers, corporations, partnerships, and multi-member LLCs, and is used for tax administration and compliance purposes. Eligible parties can receive this TIN by completing Form SS-4.
• Individual Taxpayer Identification Number (ITIN): Applies to non-resident and resident aliens, their spouses, and dependents who cannot get a Social Security Number. Unlike a Social Security Number, the ITIN’s use is limited to tax compliance and reporting. Eligible parties can receive this TIN by completing Form W-7.
• Taxpayer Identification Number for Pending U.S. Adoptions (ATIN): Applies to individuals who are legally adopting a U.S. citizen or resident child, but only if the child does not have a Social Security Number. Eligible parties can receive this TIN by completing Form W-7 A.
• Preparer Taxpayer Identification Number (PTIN): Applies to individuals who prepare or assist in preparing federal tax returns. Eligible parties can receive this TIN by completing Form W-12.
• State taxpayer identification number: Applies to businesses that are required to pay state taxes. Eligible parties will need to file with their state’s tax agency.

How do you get a TIN?

Individuals

To get a Social Security Number, you will need to provide the required documentation, such as a birth certificate, proving your identity to the Social Security Administration. Once you’ve gathered the required documents, you may then complete an application for a Social Security card. The completed application can be filed at any Social Security office or mailed to the appropriate address.

An ITIN can be obtained by filing a Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Like the SSN application, it will require you to provide certain documentation confirming your identity and legal status within the U.S. The completed application can be filed in a number of ways, including by mail, in person at a designated IRS Taxpayer Assistance Center, or through an Acceptance Agent.

Businesses

‍There are several ways for a business to get an EIN. You may file an EIN application by mail, fax, or online. In some cases, you can also file by telephone. If applying by fax or mail, you must complete Form SS-4, Application for Employer Identification Number, and submit it to the appropriate IRS address or fax number.

What is a foreign tax ID?

A foreign tax ID or foreign tax identifying number (TIN) is a number used by your country of tax residency to identify you as a taxpayer or individual. This number and its use vary from country to country, but one thing remains the same: A valid foreign TIN is required by the Internal Revenue Service (IRS) for Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting) to be considered complete. 

Are you unable to provide a foreign TIN?

If you are unable to provide a foreign tax identifying number, you’re required by the IRS to complete an Explanation of Missing Foreign Tax Identifying Number form. There are several types of valid explanations you can provide, such as:

• I am not legally required to obtain a foreign TIN
• My country of permanent residence does not issue foreign TINs

Jurisdictions that do not issue foreign TINs

According to the IRS, there are jurisdictions that “restrict the collection or disclosure of Foreign TINs of their residents and that make a request to the U.S. competent authority to be exempt from the Foreign TIN requirement.”

These jurisdictions currently include:

• Australia
• Bermuda
• British Virgin Islands
• Cayman Islands 
• Japan

Disclaimer: This article and all information in it is provided for general informational purposes only. It does not and is not intended to constitute legal or tax advice. You should consult with a qualified legal or tax professional for advice regarding any legal or tax matter and prior to acting (or refraining from acting) on the basis of any information provided on this website.

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