In this article, we will explore the fascinating world of Taxpayer Identification Number and its many facets. Taxpayer Identification Number is a topic that has captured the attention and interest of many people throughout history, being the object of study, debate and reflection in various disciplines. From its origins to the present, Taxpayer Identification Number has been a relevant topic that has sparked the interest of experts and fans alike. Throughout these pages, we will analyze its impact on society, its evolution over time, and the different perspectives that exist around Taxpayer Identification Number. This article aims to offer a comprehensive and enriching vision about Taxpayer Identification Number, generating a space for reflection and learning for all readers interested in this exciting topic.
A Taxpayer Identification Number (TIN) is an identifying number used for tax purposes in the United States and in other countries under the Common Reporting Standard. In the United States it is also known as a Tax Identification Number (TIN) or Federal Taxpayer Identification Number (FTIN). A TIN may be assigned by the Social Security Administration (SSA) or by the Internal Revenue Service (IRS).
Any government-provided number that can be used in the US as a unique identifier when interacting with the IRS is a TIN, though none of them are referred to exclusively as a Taxpayer Identification Number. A TIN may be:
SSNs are used by people who have or had the right to work in the United States.
ITINs are used by aliens who may or may not have the right to work in the US, such as aliens on temporary visas and non-resident aliens with US income.
EINs are used by employers, sole proprietors, corporations, LLCs, partnerships, non-profit associations, trusts, estates of decedents, government agencies, certain individuals, and other business entities.
Section 6109(a) of the Internal Revenue Code provides (in part) that "When required by regulations prescribed by the Secretary Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement or other document such identifying number as may be prescribed for securing proper identification of such person."[3]
Internal Revenue Code section 6109(d) provides: "The social security account number issued to an individual for purposes of section 205(c)(2)(A) of the Social Security Act shall, except as shall otherwise be specified under regulations of the Secretary , be used as the identifying number for such individual for purposes of this title ."[4]