What is TIN Number | Meaning & Definition

What is a TIN Number?

A TIN (Tax Identification Number) is a nine-digit number tracking and identification number used by the Internal Revenue Service to administrate tax laws.

IRS directly provides all U.S. tax identification numbers (TIN) or tax I.D. numbers. However, it doesn't issue Social Security numbers (SSNs) and Foreign Tax Identifying Numbers (foreign TIN). The Social Security Administration (SSA) issues SSNs. And the country where the non-U.S. taxpayer pays taxes issues foreign TINs.

When Do You Need a TIN?

You must provide a TIN on returns, statements, and other tax-related documents. For example:

When submitting your tax returns.
When claiming treaty benefits.

Beneficial owners must provide a TIN on a withholding certificate if they are claiming any of the following:

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

TIN Numbers Types

TIN Numbers used by the IRS are:

1. Social Security Number (SSN)

SSN is a nine-digit number. The U.S. government issues it for all U.S. citizens and qualified U.S. residents who apply for one to keep track of SSN holders' lifetime earnings and the number of years they worked.

2. Individual Taxpayer Identification Number (ITIN)

ITIN is used as a tax processing number. The Internal Revenue Service issues it. When individuals need a U.S. taxpayer identification number but aren’t eligible to receive an SSN from the Social Security Administration, the IRS issues them an ITIN.

3. Employer Identification Number (EIN)

The Internal Revenue Service (IRS) issues the distinct nine-digit EIN to business entities conducting business in the United States for identification. EIN is also known as the Federal Employer Identification Number or the Federal Tax Identification Number,

Employers commonly use EINs for tax reporting purposes.

4. Taxpayer Identification Number for Pending U.S. Adoptions (ATIN)

An ATIN is issued as a temporary taxpayer identification number for the child in domestic adoption. When adopting taxpayers who don’t have or can’t obtain the child’s SSN, the IRS issues ATIN for them. Adopting taxpayers use ATIN on their federal tax returns to identify the child while the final adoption is still pending.

5. Preparer Taxpayer Identification Number (PTIN)

PTIN is an identification number used by all paid tax return preparers on U.S. federal tax returns or refund claims filled to the IRS. The Internal Revenue Service implemented this identifier in 1999.

How to Get A TIN?

To get an SSN, you will need to complete Form SS-5. Additionally, you must provide evidence of your age, identity, and U.S. citizenship or lawful alien status.
To get an EIN, you must submit Form SS-4.
To obtain an ITIN, use IRS Form W-7 to apply. You must also submit documentation substantiating foreign/alien status and true identity to the IRS or an authorized Acceptance Agent.
By submitting Form W-7A, you can get an ATIN. (NOTE: Form W-7A is only for children who are U.S. citizens or residents.)
To have a PTIN, you must apply using the new IRS sign-up system.

You can also use Form W-12, IRS Paid Preparer Tax Identification Number Application, if you do not want to apply for a PTIN online. The processing of the paper application will take 4-6 weeks.