The five kinds of TIN
| Number | Issued by | Format | Who has one | Goes with |
|---|---|---|---|---|
| SSN Social Security number | Social Security Administration | ###-##-####; first digit never 9; no 000, 666 or 900–999 area; no 00 group; no 0000 serial | U.S. citizens and people authorized to work in the U.S. | The individual’s own name |
| ITIN Individual Taxpayer Identification Number | IRS (Form W-7) | 9##-##-####; fourth and fifth digits 50–65, 70–88, 90–92 or 94–99 | People with a U.S. tax filing need who cannot get an SSN | The individual’s own name |
| EIN Employer Identification Number | IRS (Form SS-4 or online) | ##-#######; the first two digits come from a fixed set of prefixes | Businesses, trusts, estates, nonprofits, and sole proprietors who want one | The legal name the IRS assigned it to |
| ATIN Adoption TIN | IRS (Form W-7A) | Nine digits | A child in a pending domestic adoption, temporarily | The child’s name |
| PTIN Preparer TIN | IRS | P######## | Paid tax return preparers | The preparer, on returns they sign; never on a W-9 |
ITIN vs SSN
Both are nine-digit numbers for individuals, and both are “TINs” on a W-9. The differences are who issues them and what they mean.
| SSN | ITIN | |
|---|---|---|
| Issuer | Social Security Administration | IRS |
| Who qualifies | Citizens, permanent residents, and non-citizens authorized to work | Anyone with a U.S. tax obligation who is not eligible for an SSN: certain nonresident aliens, dependents and spouses, foreign investors |
| Work authorization | Usually implies it | Never. An ITIN is for tax reporting only |
| Expiration | Never | Expires if not used on a federal return for three consecutive years; renew with Form W-7 |
| How to spot it | First digit 0–8 | First digit 9, with the group digits in the ITIN ranges |
| On a W-9 | Individual’s name, SSN box | Individual’s name, same box |
| For the payer | TIN matching validates against SSA records | TIN matching validates against IRS records; an expired ITIN still matches for information-return purposes |
A person who later becomes eligible for an SSN must stop using the ITIN and tell the IRS so the records are merged; a W-9 with the old ITIN will keep matching for a while and then start failing.
EIN, FEIN and “tax ID”: the same thing
An EIN, a FEIN (Federal EIN), a federal tax ID number and an employer ID all mean the same nine digits. A state tax ID is different: states issue their own numbers for sales tax, withholding and unemployment, and none of them belongs on a W-9 or a 1099. An EIN is issued to a specific legal name (the one on the CP 575 notice or a Letter 147C) and matches only that name. A sole proprietor’s EIN is issued to the person, so the person’s name is still the one that matches; the LLC and sole proprietor guide works through the cases.
Where to find yours
- SSN: your Social Security card; your W-2 (box a); your tax return. The SSA does not give it out by phone.
- ITIN: the IRS CP565 assignment notice; your tax return.
- EIN: the CP 575 notice; prior business returns; bank paperwork; or call the IRS for a Letter 147C. For someone else’s EIN, see how to find a company’s EIN.
Which TIN goes on the W-9
The W-9 line-by-line guide covers the rest of the form.
Foreign TINs
A foreign payee does not need a U.S. TIN to be paid, but a W-8BEN generally must show either a U.S. TIN or the payee’s foreign tax identification number (FTIN) from their home country, with a reason if there is none. The FTIN is not matched against IRS records; it is reported on Form 1042-S. Details in the foreign vendors guide.
Questions people ask
Is a TIN the same as an EIN?
An EIN is one kind of TIN. “TIN” is the umbrella term; SSNs, ITINs, EINs, ATINs and PTINs are all TINs.
Can I look up someone’s TIN?
Not an individual’s. Business EINs appear in SEC filings and nonprofit Form 990s, and commercial databases index them; the only way to confirm a name/TIN pair is the IRS TIN Matching Program, and only payers can use it.
Can a company use a TIN with a dash?
On paper forms, yes. In electronic filing and TIN matching the number is nine digits with no punctuation, which is why hyphens are the most common format error. Check with the format checker.
What is a “TIN number”?
The same thing; the N already stands for number. The phrase is common enough that the IRS uses it too.