What is a TIN number?
Published on June 14, 2021
Updated on April 10, 2025
Reviewed by
Table of Contents
What is a TIN?
A Taxpayer Identification Number (TIN) is a distinctive group of numbers used by the IRS to identify individuals and businesses for tax purposes. It’s required for filing tax returns and other tax-related documents.
A TIN is simply a Social Security Number (SSN) for US citizens and residents or an ITIN for people that are not eligible for an SSN. There are other types of TINs noted below.
What is the importance of having a TIN?
Having a TIN helps the IRS track tax obligations and payments by uniquely identifying individuals and businesses. It is a legal requirement for tax compliance, so when you start to file your taxes, you will be required to have a TIN.
Additionally, TINs are widely used across federal, state, and private sectors. The Social Security Administration tracks your earnings and issues benefits, while banks and financial institutions report your interest and dividend incomes.
Your employers can withhold your taxes and report employee income and it can be used to prevent fraud and identity theft. Additionally, taxpayers use TINs to claim tax refunds and credits.
What are the types of TINs in the US?
Each TIN type serves a specific purpose and is assigned based on eligibility and usage needs. Here are the different types of TINs available in the US:
|
Type of TIN |
Used by |
Issued by |
|
Social Security Number (SSN) |
US citizens and Green Card holders |
Social Security Administration |
|
Individual Taxpayer Identification Number (ITIN) |
Non-resident individuals |
IRS |
|
Employer Identification Number (EIN) |
Businesses, estates, and trusts |
IRS |
|
Adoption Taxpayer Identification Number (ATIN) |
Adoptive parents |
IRS |
|
Preparer Taxpayer Identification Number (PTIN) |
Tax professionals |
IRS |
SSN is the most common TIN that individuals have because it is also used for employment, banking, and credit applications. While individuals who are not eligible for an SSN, such as nonresident aliens, foreign nationals, their spouses, and dependents get an ITIN instead.
Can ITINs be used to open a bank account?
Yes, an ITIN can generally be used to open a bank account in the US, but be sure to double-check with the bank first because each bank can have different requirements for opening an account for non-citizens.
Can foreign entities acquire an EIN?
Yes, foreign entities conducting business in the US will need to get an EIN. Common scenarios of conducting business are hiring employees or contractors, receiving US-sourced income from US clients, and filing US tax returns.
Additionally, foreign entities claiming exemption from withholding because of a tax treaty will need an EIN.
What is an ATIN used for?
An Adoption Taxpayer Identification Number (ATIN) is used for individuals who are legally adopting a US citizen or resident child but cannot retrieve an SSN for this child in time to file their tax return.
This will be their acting temporary tax ID in the meantime and is only valid until the child receives an SSN. It cannot be used for employment, immigration, or other non-tax purposes.
Why use the IRS Streamlined Tax Amnesty Program?
It’s for American citizens that didn’t know they had to file US tax returns each year, and have therefore fallen behind. Some more than 30 years! With the IRS Streamlined Procedure, say goodbye to overdue tax returns, late fees, and penalties.
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Who needs a PTIN?
PTINs are for tax professionals who legally prepare or assist in preparing US federal tax returns for compensation. In short, if you’re being paid, then you need a PTIN. Examples are Certified Public Accountants (CPAs), Enrolled Agents (EAs), and tax lawyers.
Since January 1, 2011, using a Preparer Tax Identification Number (PTIN) is no longer optional if you prepare all or part of any federal tax return or refund claim.
How can I get a TIN?
Here are the procedures and requirements for acquiring a TIN based on the TIN type:
- SSN: You can file Form SS-5 through the Social Security Administration. This comes with submitting evidence of your identity, US citizenship or lawful alien status, and age.
- ITIN: You need to file Form W-7 with documentation of your identity and foreign status. This is attached to your federal income tax return. There are also available ITIN services through IRS-authorized Certifying Acceptance Agents (CAAs) that can help you complete the process.
- EIN: You will need to submit Form SS-4, Application for Employer Identification Number, to the IRS. You have the option to accomplish this online or through mail to IRS EIN Operation (Cincinnati, OH 45999).
- ATIN: You will file Form W-7A: Application for Taxpayer Identification Number for Pending US Adoptions through mail to the Internal Revenue Service: ATIN operation.
- PTIN: If you received a PTIN before September 28, 2010, you must apply for a renewed PTIN using the IRS’ new system. If all information matches, you may receive the same number. Alternatively, if you don’t want to apply for a PTIN online, you can use Form W-12, IRS Paid Preparer Tax Identification Number Application.
What is the equivalent of TIN to other countries?
Here are some of the TIN equivalents in several countries:
|
Country |
TIN equivalent |
Issuing authority |
|
United Kingdom |
National Insurance Number (NINo) |
HM Revenue & Customs (HMRC) |
|
Canada |
Social Insurance Number (SIN) |
Canada Revenue Agency (CRA) |
|
Australia |
Tax File Number (TFN) |
Australian Taxation Office (ATO) |
|
United Arab Emirates (Dubai) |
Tax Registration Number (TRN) |
Federal Tax Authority (FTA) |
|
Singapore |
National Registration Identity Card (NRIC) |
Inland Revenue Authority of Singapore (IRAS) |
Can TINs be used internationally?
Yes, but only in specific situations. TINs can be used internationally when there is cross-border tax reporting or paperwork involved. However, they are not a substitute for local taxpayer IDs in foreign countries.
If you live abroad, you still need a local taxpayer ID to comply with local tax laws and file returns there. For employment or government services in other countries: An SSN or ITIN is invalid for immigration, employment, or claiming benefits in another country.
With the rise of cross-border reporting, there is now a global perspective on TINs. They play an increasingly international role, especially in agreements between governments and financial institutions.
