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Small Business/Self-Employed Home Other International Individual Topics
Alien Taxation - Certain Essential Concepts
Classification of Taxpayers for U.S. Tax Purposes
Determining Alien Tax Status
Employees of Foreign Governments or International Organizations
Income from Abroad is Taxable
New Developments in International Taxation
Special Categories of Alien Workers
Taxation of Dual-Status Aliens
Taxation of Foreign Athletes and Entertainers
Tax Withholding on Foreign Persons
Miscellaneous International Tax Issues Like
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Taxpayer Identification Numbers (TIN)
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 either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other 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"
Note: The temporary IRS Numbers previously assigned are no longer valid.
Do I Need One?
A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:
When filing your tax returns - A change in IRC section 6109 regulations in 1996 mandates the use of a TIN on tax returns.
When claiming treaty benefits - There was a