Taxpayer Identification Numbers

Taxpayer Identification Numbers in the United States

Note: Taxpayer Identification Numbers for businesses and other organizations are known as “Employer Identification Numbers.”

Legal Materials

TINs are unique numbers used by the IRS to identify individual taxpayers. For most people, that’s their Social Security numbers.

Individuals who are not U.S. Citizens, nationals or permanent residents and, hence, do not have Social Security numbers use IRS Form W-7 to ask the IRS to assign them a TIN, known in this case as an “ITIN” or “Individual Taxpayer Identification Number” (discussed further in IRS Publication 1915). The IRS also issues “ATINs” or “Adoption Taxpayer Identification Numbers,” which prospective parents use as temporary numbers for children in the adoption process.

More Tax Legal Materials

More legal materials about Tax include the following topics (see the separate entries for them):

  • Tax
  • Tax Code – See: Internal Revenue Code and Tax Regulations
  • Tax Forms
  • Tax Liens
  • Tax Management Portfolio series (BNA’s)
  • Tax Treaties – See also: Treaties and Foreign Treaties
  • Tax Exempt Organizations

See Also

Employer Identification Numbers
Internal Revenue Service
Tax
Tax Forms


Posted

in

,

by

Comments

Leave a Reply

Your email address will not be published. Required fields are marked *