Tax Identification Numbers

This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them.

Social Security Number (SSN)

You generally use your SSN as your taxpayer identification number.  You must put this number of each of your individual income tax forms, such as Form 1040 and its schedules.

To apply for an SSN, use Form SS-5, Application for a Social Security Card.  This form is available Social Security Administration (SSA) offices or by calling 1-800-772-1213.  It is also available form the SSA’s Internet web site at www.ssa.gov.

Individual taxpayer identification number (ITIN)

The IRS will issue an ITIN to an alien who does not have (and is not eligible to get) a social security number (SSN).  To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS.  It usually takes about 30 days to get the ITIN.  Enter the ITIN whether an SSN is requested on a tax return.  If you must include another person’s SSN on your return and that person does not have and cannot get an SSN, enter that person’s ITIN.

An ITIN is for tax use only.  It does not entitle the holder to social security benefits or change the holder’s employment or immigration status under US law.

Employer identification number (EIN)

You must also have an EIN to use as a taxpayer identification number if you do either of the following:

w      Pay wages to one or more employees; or

w      File pension or excise tax returns.

If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ.

You can get an EIN either through the mail or by telephone.  But first you must fill out Form SS-4, Application for Employer Identification Number.  This form is available from either the SSA or the IRS.