Tax purposes and TIN

Know everything you need to know about the Tax Identification Number or TIN

Tax purposes and TIN

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    What is the Tax Identification Number or TIN?

    What is the Tax Identification Number or TIN?


    The tax identification number, better known by its acronym in English, TIN, is a nine-digit number used as a tracking number by the United States Internal Revenue Service (IRS). Social Security numbers (SSN) are tax identification numbers for individuals, and are issued by the Social Security Administration (SSA) in the format XXX-XX-XXXX. Employer tax identification numbers are issued to companies by the IRS. These numbers also have nine digits, but are read as XX-XXXXXXX. A tax identification number is required on all tax returns filed with the IRS.

    Tax Identification Numbers

    TIN types



    n Adoption Taxpayer Identification Number (ATIN) is a nine-digit temporary number issued by the IRS to individuals who are in the process of legally adopting a U.S. citizen or child resident, but who cannot obtain an SSN on time. Form W-7A, Request for Taxpayer Identification Number for Pending Adoptions in the United States is used to request an ATIN



    If you are a tax preparer, you must use a valid Tax Identification Number (PTIN) on the returns you prepare. Using the PTIN is no longer optional. If you don't have a PTIN, you must obtain one using the new IRS registration system. You must use Form W-12, IRS Paid Preparer Tax Number Application.



    n Employer Identification Number (EIN) is a federal tax identification number. It is used to identify a business entity. It is also used by properties and trusts that have income. It requires to be informed through the form 1041 of Declaration of Income Taxes of the states and trusts in the United States.



    You will need to fill out Form SS-5, Application for a Social Security Card. You must also present proof of your identity, age, United States citizenship, or legal foreign status.



    TIN, or Individual Taxpayer Identification Number, is a tax processing number available only to certain non-resident and resident aliens, their spouses and dependents who cannot obtain an SSN. To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number.

    Who must complete the Form?

    Foreign Employer Identification Number


    foreign entities that are not natural persons, that is, foreign corporations, etc., and that are required to have a federal Employer Identification Number (EIN) to claim an exemption from withholding due to a tax treaty (claimed in the Form W-8BEN), You must submit Form SS-4 Request for Employer Identification Number to the Internal Revenue Service to request said EIN.

    State tax identification number


    Some states also issue their own business identification numbers, in addition to the IRS identifier. Those states are: Massachusetts, New York, and South Carolina. In those states, businesses need a state tax identification number and a federal tax identification number.

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    SIf you want to know more about the main tax havens in the world, feel free to visit The daily offshore news, our news portal related to the latest news on tax havens.
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