This article is about identification numbers used in the US tax system. For taxpayer identification numbers used in other countries, see National identification number. For other types of identifying numbers, see UID (disambiguation).
A Taxpayer Identification Number (TIN) is an identifying number used for tax purposes in the United States and in other countries under the Common Reporting Standard. In the United States it is also known as a Tax Identification Number (TIN) or Federal Taxpayer Identification Number (FTIN). A TIN may be assigned by the Social Security Administration (SSA) or by the Internal Revenue Service (IRS).
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 are used by people who have or had the right to work in the United States.
ITINsedit
ITINs 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.
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]
taxpayer, identification, number, this, article, about, identification, numbers, used, system, taxpayer, identification, numbers, used, other, countries, national, identification, number, other, types, identifying, numbers, disambiguation, confused, with, pers. This article is about identification numbers used in the US tax system For taxpayer identification numbers used in other countries see National identification number For other types of identifying numbers see UID disambiguation Not to be confused with Personal identification number A Taxpayer Identification Number TIN is an identifying number used for tax purposes in the United States and in other countries under the Common Reporting Standard In the United States it is also known as a Tax Identification Number TIN or Federal Taxpayer Identification Number FTIN A TIN may be assigned by the Social Security Administration SSA or by the Internal Revenue Service IRS Contents 1 Types 1 1 SSNs 1 2 ITINs 1 3 EINs 2 Relevant Internal Revenue Code sections 3 See also 3 1 US taxation 3 2 Number use 4 References 5 External linksTypes editAny 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 a Social Security number SSN an Individual Taxpayer Identification Number ITIN an Employer Identification Number EIN also known as a FEIN Federal Employer Identification Number an Adoption Taxpayer Identification Number ATIN used as a temporary number for a child for whom the adopting parents cannot obtain an SSN 1 a Preparer Tax Identification Number PTIN used by paid preparers of US tax returns 2 SSNs edit SSNs are used by people who have or had the right to work in the United States ITINs edit ITINs 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 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 editSection 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 editUS taxation edit Taxation in the United StatesNumber use edit Personal identification number PIN Primary key Serial number Single version of the truth Surrogate key Transaction authentication number Unique identifier UID UID disambiguation Identifying numbers VAT identification numberReferences edit Adoption Taxpayer Identification Number Internal Revenue Service June 22 2023 Archived from the original on December 8 2023 PTIN Requirements for Tax Return Preparers Internal Revenue Service October 19 2023 Archived from the original on October 31 2023 See subsection a paragraph 1 of 26 U S C 6109 See subsection d of 26 U S C 6109 External links editTaxpayer Identification Numbers TIN on IRS gov Retrieved from https en wikipedia org w index php title Taxpayer Identification Number amp oldid 1205727676, wikipedia, wiki, book, books, library,
