Taxpayer Identification Numbers (TIN) | Internal Revenue Service

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 count ( 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”

Do I Need One?

A TIN must be furnished on returns, statements, and early tax relate documents. For case a total must be furnished :

  • When filing your tax returns.
  • When claiming treaty benefits.

A TIN must be on a withholding security if the beneficial owner is claiming any of the adopt :

  • Tax treaty benefits (other than for income from marketable securities)
  • Exemption for effectively connected income
  • Exemption for certain annuities

How Do I Get A TIN?

SSN

You will need to complete Form SS-5, Application for a Social Security Card PDF. You besides must submit evidence of your identity, age, and U.S. citizenship or lawful stranger status. For more information please see the Social Security Administration web site .
Form SS-5 is besides available by calling 800-772-1213 or visiting your local Social Security office. These services are rid .

EIN

An Employer Identification Number ( EIN ) is besides known as a federal tax recognition total, and is used to identify a business entity. It is besides used by estates and trusts which have income which is required to be reported on form 1041, U.S. Income Tax Return for Estates and Trusts. Refer to Employer ID Numbers for more data.

The following shape is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal ( EIN ) SS-4PR PDF .

ITIN

An ITIN, or Individual Taxpayer Identification Number, is a tax process number only available for certain nonresident and nonmigratory aliens, their spouses, and dependents who can not get a Social Security Number ( SSN ). It is a 9-digit count, beginning with the number “ 9 ”, formatted like an SSN ( NNN-NN-NNNN ) .
 
You can use the IRS ’ s Interactive Tax Assistant creature to help determine if you should file an application to receive an Individual Taxpayer Identification Number ( ITIN ) .
To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. The Form W-7 requires documentation substantiating foreign/alien condition and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your lotion through an Acceptance Agent authorized by the IRS. Form W-7 ( SP ), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by spanish speakers .
acceptance Agents are entities ( colleges, fiscal institutions, accounting firms, etc. ) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant ‘s software documentation and forward the completed Form W-7 to IRS for process .
NOTE : You can not claim the earn income credit using an ITIN .
foreign persons who are individuals should apply for a social security number ( SSN, if permitted ) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number ( ITIN ) on Form W-7. Effective immediately, each ITIN applicant must now :

  • Apply using the retool Form W-7, Application for IRS Individual Taxpayer Identification Number ; and

  • Attach a federal income tax return to the Form W-7 .

Applicants who meet one of the exceptions to the requirement to file a tax refund ( see the Instructions for Form W-7 ) must provide documentation to support the exception .
New W-7/ITIN rules were issued on December 17, 2003. For a summary of those rules, please see the new Form W-7 and its instructions .
For more detail information on ITINs, refer to :

ATIN

An Adoption Taxpayer Identification Number ( ATIN ) is a temp nine-digit number issued by the IRS to individuals who are in the work of legally adopting a U.S. citizen or resident child but who can not get an SSN for that child in time to file their tax render .
Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions is used to apply for an ATIN. ( NOTE: Do not use Form W-7A if the child is not a U.S. citizen or resident. )

PTIN

Beginning January 1, 2011, if you are a pay tax preparer you must use a valid Preparer Tax Identification Number ( PTIN ) on returns you prepare. Use of the PTIN nobelium longer is optional. If you do not have a PTIN, you must get one by using the new IRS sign-up system. even if you have a PTIN but you received it anterior to September 28, 2010, you must apply for a new or renewed PTIN by using the newly system. If all your authentication information matches, you may be issued the like count. You must have a PTIN if you, for compensation, prepare all or well all of any federal tax return or claim for refund .
If you do not want to apply for a PTIN on-line, use Form W-12, IRS Paid Preparer Tax Identification Number Application. The composition application will take 4-6 weeks to work .
If you are a foreign preparer who is unable to get a U.S. Social Security Number, please see the instructions on New Requirements for Tax Return Preparers : frequently Asked Questions .

Foreign Persons and IRS Employer Identification Numbers

Foreign entities that are not individuals ( i.e., foreign corporations, etc. ) and that are required to have a federal Employer Identification Number ( EIN ) in order to claim an exemption from withholding because of a tax treaty ( claimed on Form W-8BEN ), need to submit Form SS-4 Application for Employer Identification Number to the Internal Revenue Service in order to apply for such an EIN. Those extraneous entities filing Form SS-4 for the function of obtaining an EIN in order to claim a tax treaty exemption and which differently have no requirements to file a U.S. income tax tax return, use tax recurrence, or excise tax fall, should comply with the following special instructions when filling out Form SS-4. When completing line 7b of Form SS-4, the applicant should write “ N/A ” in the block asking for an SSN or ITIN, unless the applicant already has an SSN or ITIN. When answering motion 10 on Form SS-4, the applicant should check the “ other ” pulley and publish or type in immediately after it one of the surveil phrases as most appropriate :

“ For W-8BEN Purposes Only ”
” For Tax Treaty Purposes only ”
” Required under Reg. 1.1441-1 ( east ) ( 4 ) ( eight ) ”
” 897 ( one ) election ”
If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated “ N/A ”. A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a file prerequisite for any U.S. tax returns. however, if the foreign entity receives a letter from the IRS soliciting the charge of a U.S. tax hark back, the alien entity should respond to the letter immediately by stating that it has no necessity to file any U.S. tax returns. failure to respond to the IRS letter may result in a procedural judgment of tax by the IRS against the extraneous entity. If the extraneous entity former becomes liable to file a U.S. tax return, the extraneous entity should not apply for a new EIN, but should rather use the EIN it was first issued on all U.S. tax returns filed thereafter .
To expedite the issue of an EIN for a foreign entity, please call 267-941-1099. This is not a toll-free call .

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