How to Get a Taxpayer Identification Number (TIN)

A Taxpayer Identification Number (TIN) is vital for identifying taxpayers in the U.S. tax system, enabling accurate tax reporting and compliance. The IRS issues several types of TINs depending on your status and tax filing needs.

Types of Taxpayer Identification Numbers

• Social Security Number (SSN): Used by U.S. citizens and eligible residents.
• Individual Taxpayer Identification Number (ITIN): Issued to non-resident aliens and others ineligible for an SSN.
• Employer Identification Number (EIN): Assigned to businesses, trusts, estates, and other entities.
• Adoption Taxpayer Identification Number (ATIN): Used for children in the process of adoption.

Who Needs a TIN?

Individuals and entities require a TIN for tax filings, opening bank accounts, starting businesses, and claiming tax benefits. U.S. citizens and residents generally use SSNs. Non-resident aliens and some dependents without SSNs must use ITINs. Businesses and employers need EINs, while ATINs support adoption-related tax claims.

How to Get Your TIN

Getting a Social Security Number (SSN)

If you are a U.S. citizen, permanent resident, or eligible noncitizen, you most likely already have an SSN issued by the Social Security Administration (SSA). Newborns are usually assigned an SSN when parents apply during birth registration. If you don’t have one but qualify, you apply by submitting Form SS-5 to the SSA.

Applying for an Individual Taxpayer Identification Number (ITIN)

If you don’t qualify for an SSN, such as non-resident aliens and certain dependents, an ITIN allows you to comply with tax laws. To apply:

1. Complete IRS Form W-7.
2. Include your valid identification documents (passport, national ID, or other accepted forms).
3. Submit the form with your federal income tax return or apply at designated IRS Taxpayer Assistance Centers.

Note that an ITIN is solely for tax reporting and does not provide work authorization or immigration status.

Obtaining an Employer Identification Number (EIN)

Businesses and other entities must obtain an EIN to file tax returns, hire employees, and open bank accounts. You can apply online for free through the IRS website and receive your EIN immediately. Alternatively, you can file Form SS-4 by mail or fax.

Getting an Adoption Taxpayer Identification Number (ATIN)

If you’re in the process of adopting a child who doesn’t yet qualify for an SSN, you can apply for an ATIN from the IRS to claim tax benefits.

Practical Scenarios

• Individual taxpayer: A U.S. citizen uses their SSN for all tax filings.
• International workers: A non-resident alien applies for an ITIN to report tax withholding correctly.
• Business owners: Entrepreneurs obtain EINs to legally operate their companies.

Important Tips

• Apply only through official IRS or SSA channels to avoid scams.
• Ensure all forms are completed accurately and completely.
• Apply for ITINs early to avoid tax season delays.
• Keep your TIN documentation secure; do not share it unnecessarily.
• If you lose your TIN, contact the IRS or SSA instead of applying for a new number.

Common Misunderstandings

• ITINs are not work permits or proof of immigration status.
• An individual should have only one TIN.
• IRS TIN applications are free; do not pay third parties.
• ITINs expire after three years of inactivity on federal tax filings and require renewal.

Frequently Asked Questions (FAQs)

Q: Can I use my SSN instead of an ITIN?
A: Only if you are eligible to receive an SSN. Otherwise, an ITIN is required for tax reporting.

Q: How long does it take to get a TIN?
A: EINs are issued instantly online. SSNs and ITINs typically take several weeks.

Q: Can minors get a TIN?
A: Yes. Parents can apply for SSNs or ITINs for their children.

Summary Table: Types of Taxpayer Identification Numbers

For more details, visit the IRS official page on Taxpayer Identification Numbers (TIN) and the Social Security Administration.