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Other International Individual Topics
Alien Taxation - Certain Essential Concepts
Classification of Taxpayers for U.S. Tax Purposes
Determining Alien Tax Status
Employees of Foreign Governments or International Organizations Income from Abroad is Taxable
New Developments in International Taxation
Special Categories of Alien Workers
Taxation of Dual-Status Aliens
Taxation of Foreign Athletes and Entertainers
Tax Withholding on Foreign Persons
Miscellaneous International Tax Issues
Taxpayer Identification Numbers (TIN)
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 number (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"
Note: The temporary IRS Numbers previously assigned are no longer valid. Do I Need One?
A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished: When filing your tax returns - A change in IRC section 6109 regulations in 1996 mandates the use of a TIN on tax returns. When claiming treaty benefits - There was a change in the IRC section 1441 regulations in 2001 which mandates the use of a TIN in order to claim tax treaty benefits. A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following: Tax treaty benefits (other than for income from marketable securities) Exemption for effectively connected income
Exemption for certain annuities
When Claiming Exemptions for Dependent or Spouse:
You generally must list on your individual income tax return the social security number (SSN) of any person for whom you claim an exemption. If your dependent or spouse does not have and is not eligible to get an SSN, you must list the ITIN instead of an SSN. You do not need an SSN or ITIN for a child who was born and died in the same tax year. Instead of an SSN or ITIN, attach a copy of the child's birth certificate and write Died on the appropriate exemption line of your tax return. How Do I Get A TIN?
You will need to complete Form SS-5, Application for a Social Security Card (PDF). You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security web site. Form SS-5 is also available by calling 1-800-772-1213 or visiting your local Social Security office. These services are free. EIN
An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. It is also 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 (PDF). Refer to Employer ID Numbers for more information.
The following form 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 processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social...
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