The IRS issues all other TINs, while the SSA issues the SSN. The SSA issues the Social Security number (SSN), while the Social Security Administration (SSA) or the IRS issue the TIN. In the administration of tax laws, the IRS uses a taxpayer identification number (TIN), which is an identification number used by the Internal Revenue Service (IRS).
¿Necesito uno?
The TIN must be provided in tax documents and certifications related to taxes, for example, other documents and tax declarations related to taxes.
You must provide a tax identification number on the withholding certificate if the actual beneficiary claims any of the following:
¿Cómo obtengo un TIN?
SSN
Please visit the Social Security Administration’s website for further information. You will also need to provide evidence of your identity, age, and US citizenship or legal alien status. You will be required to complete the SS-5-SP Form, Application for a Social Security Card PDF.
The SS-5-SP Form is also available by calling 1-800-772-1213 or visiting the local Social Security office. These services are free of charge.
EIN
Obtain more information for Employer Identification Numbers. (In English) Trusts and estates must declare income on Form 1041, the tax return for trust and estate income. Trusts and estates that have income must also use it. It is also known as an Employer Identification Number (EIN), which is used to identify a business entity for federal tax purposes.
The following form is available only for employers located in Puerto Rico, Application for Employer Identification Number (EIN) SS-4PRPDF.
ITIN
An ITIN, also known as a Taxpayer Identification Number, serves as a numerical identifier for tax processing purposes. This number is exclusively accessible to specific resident and nonresident aliens, as well as their spouses and dependents who are unable to acquire a Social Security Number (SSN). It consists of a sequence of 9 digits commencing with the number “9” and follows the same format as an SSN (NNN-NN-NNNN).
The Request for Taxpayer Identification Number and Certification, known as Form W-7(SP), is accessible. Provided by the IRS, you have the option to complete your application with the help of an authorized representative or submit it in person at an IRS office. Another option is to send the necessary documents, together with Form W-7(SP), to the address indicated in the Form W-7(SP) Instructions. Documentation is required with Form W-7(SP) to confirm the foreign status and accurate identity of every individual. This form is specifically tailored for individuals who speak Spanish.
To be processed for the IRS, the W-7 Form must be properly completed and the applicant’s documentation will be reviewed by them. The IRS has authorized entities, such as accountants, financial firms, universities, and institutions, to assist applicants in obtaining their ITIN.
NOTE: You cannot claim the earned income tax credit using an Individual Taxpayer Identification Number (ITIN).
Starting now, all individuals applying for an ITIN must either submit a Form W-7(SP) to obtain a Taxpayer Identification Number (ITIN) or submit a Form SS-5-SP to request a Social Security Number (SSN) from the Social Security Administration, provided they are foreign individuals who are physical persons and eligible for an SSN.
Applicants who meet the requirements for any of the exceptions to the requirement of filing a tax return must provide documentation that verifies the exception (see the Instructions for Form W-7(SP)).
The new regulations regarding the W-7(SP)/ITIN Forms were issued on December 17, 2003. Please refer to the new W-7(SP) Form and its instructions to get a summary of those regulations.
To obtain more detailed information about ITINs, please refer to:Output: For more detailed information about ITINs, please consult:
ATIN
The ATIN (Adoption Taxpayer Identification Number) is a temporary nine-digit number issued by the IRS to individuals who are in the process of legally adopting a child that is a resident or citizen of the United States, but who may not be able to obtain a Social Security Number for that child in order to timely file their tax returns.
To request an ATIN, the W-7A Form, Application for Taxpayer Identification Number for Pending Adoptions in the United States, is used (NOTE: Do not use the W-7A Form if the child is not a U.S. Citizen or resident).
PTIN
If you accept remuneration for preparing any part or whole of a federal tax reimbursement refund, you must have a PTIN. Your PTIN may be the same number if you agree to the authentication of all your information. However, even if you have a PTIN, you must request a renewed or new PTIN using the new system, but it must be received before September 28th, 2010. If you do not have a PTIN, you must obtain one using the new enrollment system by the IRS. The use of PTIN is no longer optional. If you are a paid taxes preparer, you must have a valid PTIN (Taxes Preparer Identification Number) to use in your tax declarations starting from January 1st, 2011.
It takes 4 to 6 weeks to process the application. If you do not want to use the W-12 Form to request a PTIN, then you do not have to.
If you are a non-native preparer unable to acquire a US Social Security number, kindly consult the guidelines provided on the Frequently Asked Questions page regarding the New Requirements for Tax Preparers.
Personas extranjeras y números de identificación del empleador del IRS
The applicant must mark the “other” box and answer the question on the SS-4 Form, indicating whether they already have an ITIN or SSN, unless the applicant already has an ITIN or SSN, in which case they should write “N/A” in the box. The applicant must comply with the following special instructions when completing line 7b of the SS-4 Form, in order to obtain an EIN for the purpose of requesting an exemption from federal tax withholding under a tax treaty. Such foreign entities that have an EIN and are requesting an exemption from tax withholding under a tax treaty must submit Form SS-4, Employer Identification Number Application, to the Internal Revenue Service. Foreign entities, such as foreign corporations or individuals, that are not subject to federal tax withholding are required to have an EIN.
The “election section 897(i) is required to conform to the regulation 1.1441-1(e)(4)(viii) for the purposes of a tax treaty only.
From that point forward, in each US tax return submitted, the overseas organization must refrain from requesting a new EIN but rather utilize the EIN that was initially issued to them. If the overseas organization later becomes obligated to submit a US tax return, they must promptly respond to the letter from the IRS, indicating that they are not required to file any US tax return. Neglecting to respond to the IRS letter could lead to the IRS assessing tax liability against the overseas organization. However, if the overseas organization receives a letter from the IRS instructing them to file a tax return, they must indicate “N/A” in those specific questions. The overseas organization that completes Form SS-4 as described above must be registered with the IRS as an entity exempt from filing any US tax return. If questions 11 to 17 of Form SS-4 are irrelevant to the applicant due to their lack of obligation to file a US tax return, they must indicate “N/A” in those questions.
Para agilizar la emisión de un EIN para una entidad extranjera, por favor llame al 267-941-1099. Esta no es una llamada gratuita.