A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.
Note: The temporary IRS Numbers previously assigned are no longer valid.
A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:
A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following: