Taxpayer Identification Number

<h2 id="types">Types</h2>
<p>Any government-provided number that can be used in the US as a <a href="/facts/Unique_identifier/NMcgc7qX">unique identifier</a> 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:
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<ul><li>a <a href="/facts/Social_Security_number/MPmrfRg2">Social Security number</a> (SSN)</li>
<li>an <a href="/facts/Individual_Taxpayer_Identification_Number/v2cdBvQY">Individual Taxpayer Identification Number</a> (ITIN)</li>
<li>an <a href="/facts/Employer_Identification_Number/SR5cNsdA">Employer Identification Number</a> (EIN), also known as a FEIN (Federal Employer Identification Number)</li>
<li>an Adoption Taxpayer Identification Number (ATIN), used as a temporary number for a child for whom the <a href="/facts/Adopting/7pTMjnSI">adopting</a> parents cannot obtain an SSN<a class="footnote-ref" id="fnref:1" href="#fn:1"><sup>1</sup></a></li>
<li>a <a href="/facts/Preparer_Tax_Identification_Number/NbmCeKVo">Preparer Tax Identification Number</a> (PTIN), used by paid <a href="/facts/Tax_preparation/z4uPYXuH">preparers</a> of <a href="/facts/Tax_return_(United_States)/gGAjU6l4">US tax returns</a><a class="footnote-ref" id="fnref:2" href="#fn:2"><sup>2</sup></a></li></ul>
<h3>SSNs</h3>
<p>SSNs are used by people who have or had the right to work in the United States.
</p>
<h3>ITINs</h3>
<p>ITINs are used by <a href="/facts/Alien_(law)/0qltwrtH">aliens</a> 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.
</p>
<h3>EINs</h3>
<p>EINs are used by employers, <a href="/facts/Sole_proprietor/oI0zmqMY">sole proprietors</a>, <a href="/facts/Corporation/hykSVoWJ">corporations</a>, <a href="/facts/Limited_liability_company/tbII1F14">LLCs</a>, <a href="/facts/Partnership/ofDguBD4">partnerships</a>, <a href="/facts/Non-profit_association/AmXu2c85">non-profit associations</a>, <a href="/facts/Trust_law/hD26BSY0">trusts</a>, estates of decedents, government agencies, certain individuals, and other business entities.
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<h2 id="relevant-internal-revenue-code-sections">Relevant Internal Revenue Code sections</h2>
<p>Section 6109(a) of the <a href="/facts/Internal_Revenue_Code/AKPavAh6">Internal Revenue Code</a> 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."<a class="footnote-ref" id="fnref:3" href="#fn:3"><sup>3</sup></a>
</p><p>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 <a href="/facts/Title_42_of_the_United_States_Code/EugLewhB">42 U.S.C.</a> <a href="https://www.law.cornell.edu/uscode/text/42/405(c)(2)(A)">§ 405(c)(2)(A)</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 <a href="/facts/United_States_Code/2AjxEDPq">United States Code</a>]."<a class="footnote-ref" id="fnref:4" href="#fn:4"><sup>4</sup></a>
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<h2 id="see-also">See also</h2>
<h3>US taxation</h3>
<ul><li><a href="/facts/Taxation_in_the_United_States/Ym3wD9w1">Taxation in the United States</a></li></ul>
<h3>Number use</h3>
<ul><li><a href="/facts/Personal_identification_number/DGMvGdJf">Personal identification number</a> (PIN)</li>
<li><a href="/facts/Primary_key/veT9mAbo">Primary key</a></li>
<li><a href="/facts/Serial_number/2XUENAvJ">Serial number</a></li>
<li><a href="/facts/Single_version_of_the_truth/R54wIvS6">Single version of the truth</a></li>
<li><a href="/facts/Surrogate_key/rJu9oHHX">Surrogate key</a></li>
<li><a href="/facts/Transaction_authentication_number/XEfb5T8q">Transaction authentication number</a></li>
<li><a href="/facts/Unique_identifier/NMcgc7qX">Unique identifier</a> (UID)</li>
<li><a href="/facts/UID_(disambiguation)/nbrVoHXK">UID (disambiguation) § Identifying numbers</a></li>
<li><a href="/facts/VAT_identification_number/1uWxy0gf">VAT identification number</a></li></ul>

<h2 id="external-links">External links</h2>
<ul><li><a href="https://www.irs.gov/individuals/international-taxpayers/taxpayer-identification-numbers-tin">Taxpayer Identification Numbers (TIN)</a> on IRS<a href="/facts/.gov/jnxpeja9">.gov</a></li></ul>

<h2 id="references">References</h2>

<ol>
<li id="fn:1"><p>"Adoption Taxpayer Identification Number". Internal Revenue Service. June 22, 2023. Archived from the original on December 8, 2023. <a href="https://www.irs.gov/individuals/adoption-taxpayer-identification-number" target="_blank">https://www.irs.gov/individuals/adoption-taxpayer-identification-number</a> <a href="#fnref:1" class="footnote-back-ref">↩</a></p></li>
<li id="fn:2"><p>"PTIN Requirements for Tax Return Preparers". Internal Revenue Service. October 19, 2023. Archived from the original on October 31, 2023. <a href="https://www.irs.gov/tax-professionals/ptin-requirements-for-tax-return-preparers" target="_blank">https://www.irs.gov/tax-professionals/ptin-requirements-for-tax-return-preparers</a> <a href="#fnref:2" class="footnote-back-ref">↩</a></p></li>
<li id="fn:3"><p>See subsection (a), paragraph (1) of 26 U.S.C. § 6109. <a href="/wiki/Internal_Revenue_Code" target="_blank">/wiki/Internal_Revenue_Code</a> <a href="#fnref:3" class="footnote-back-ref">↩</a></p></li>
<li id="fn:4"><p>See subsection (d) of 26 U.S.C. § 6109. <a href="/wiki/Internal_Revenue_Code" target="_blank">/wiki/Internal_Revenue_Code</a> <a href="#fnref:4" class="footnote-back-ref">↩</a></p></li>
</ol>

Taxpayer Identification Number open-in-new

Taxpayer Identification Number