Tin

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A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (sathachlaixe.vn) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the sathachlaixe.vn. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the sathachlaixe.vn.

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Taxpayer Identification Numbers

Do I Need One?

A TIN must be furnished on returns, statements, và other tax related documents. For example a number must be furnished:

When filing your tax returns.When claiming treaty benefits.

A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following:

Tax treaty benefits (other than for income from marketable securities)Exemption for effectively connected incomeExemption for certain annuities

When Claiming Exemptions for Dependent or Spouse

You generally must menu on your individual income tax return the social security number (SSN) of any person for whom you clalặng an exemption. If your dependent or spouse does not have and is not eligible to lớn get an SSN, you must các mục the ITIN instead of an SSN. You vì chưng not need an SSN or ITIN for a child who was born & died in the same tax year. Instead of an SSN or ITIN, attach a copy of the child"s birth certificate and write Died on the appropriate exemption line of your tax return.

How Do I Get A TIN?

SSN

You will need khổng lồ complete Form SS-5, Application for a Social Security CardPDF (PDF). You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security Administration web site.

Form SS-5 is also available by calling 1-800-772-1213 or visiting your local Social Security office. These services are không tính phí.

EIN

An Employer Identification Number (EIN) is also known as a federal tax identification number, và is used lớn identify a business entity. It is also used by estates and trusts which have income which is required khổng lồ be reported on Form 1041, U.S. Income Tax Return for Estates & Trusts. Refer to Employer ID Numbers for more information.The following size is available only lớn employers located in Puerlớn Riteo, Solicitud de Número de Identificación Patronal (EIN) SS-4PRPDF (PDF).

ITIN

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident và resident aliens, their spouses, & dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).


To obtain an ITIN, you must complete sathachlaixe.vn Form W-7, sathachlaixe.vn Application for Individual Taxpayer Identification Number. The Form W-7 requires documentation substantiating foreign/alien status và true identity for each individual. You may either mail the documentation, along with the Form W-7, khổng lồ the address shown in the Form W-7 Instructions, present it at sathachlaixe.vn walk-in offices, or process your application through an Acceptance Agent authorized by the sathachlaixe.vn. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers.

Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the sathachlaixe.vn lớn assist applicants in obtaining ITINs. They Review the applicant"s documentation and forward the completed Form W-7 lớn sathachlaixe.vn for processing.

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NOTE: You cannot clayên ổn the earned income credit using an ITIN.

Foreign persons who are individuals should apply for a social security number (SSN, if permitted) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7. Effective immediately, each ITIN applicant must now:


Apply using the revised Form W-7, Application for sathachlaixe.vn Individual Taxpayer Identification Number; and

Applicants who meet one of the exceptions to lớn the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation khổng lồ support the exception.

New W-7/ITIN rules were issued on December 17, 2003. For a summary of those rules, please see the new Form W-7 và its instructions.

For more detailed information on ITINs, refer to:

ATIN

An Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit number issued by the sathachlaixe.vn to lớn individuals who are in the process of legally adopting a U.S. citizen or resident child but who cannot get an SSN for that child in time to file their tax return.

Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions is used lớn apply for an ATIN. (NOTE: Do not use Form W-7A if the child is not a U.S. citizen or resident.)

PTIN

Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. Use of the PTIN no longer is optional. If you vì not have sầu a PTIN, you must get one by using the new sathachlaixe.vn sign-up system. Even if you have a PTIN but you received it prior to lớn September 28, 2010, you must apply for a new or renewed PTIN by using the new system. If all your authentication information matches, you may be issued the same number. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or clayên ổn for refund.

If you vì chưng not want khổng lồ apply for a PTIN online, use Form W-12, sathachlaixe.vn Paid Preparer Tax Identification Number Application. The paper application will take 4-6 weeks to lớn process.

If you are a foreign preparer who is unable khổng lồ get a U.S. Social Security Number, please see the instructions on New Requirements for Tax Return Preparers: Frequently Asked Questions.

Foreign Persons and sathachlaixe.vn Employer Identification Numbers

Foreign entities that are not individuals (i.e., foreign corporations, etc.) và that are required lớn have a federal Employer Identification Number (EIN) in order lớn claim an exemption from withholding because of a tax treaty (claimed on Form W-8BEN), need khổng lồ submit Form SS-4 Application for Employer Identification Number lớn the Internal Revenue Service in order to lớn apply for such an EIN. Those foreign entities filing Form SS-4 for the purpose of obtaining an EIN in order khổng lồ clalặng a tax treaty exemption & which otherwise have sầu no requirements lớn tệp tin a U.S. income tax return, employment tax return, or excise tax return, should comply with the following special instructions when filling out Form SS-4. When completing line 7b of Form SS-4, the applicant should write "N/A" in the block asking for an SSN or ITIN, unless the applicant already has an SSN or ITIN. When answering question 10 on Form SS-4, the applicant should check the "other" bloông chồng và write or type in immediately after it one of the following phrases as most appropriate:

"For W-8BEN Purposes Only""For Tax Treaty Purposes Only""Required under Reg. 1.1441-1(e)(4)(viii)""897(i) Election"

If questions 11 through 17 on Form SS-4 bởi vì not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated "N/A". A foreign entity that completes Form SS-4 in the manner described above should be entered inlớn sathachlaixe.vn records as not having a filing requirement for any U.S. tax returns. However, if the foreign entity receives a letter from the sathachlaixe.vn soliciting the filing of a U.S. tax return, the foreign entity should respond to lớn the letter immediately by stating that it has no requirement khổng lồ tệp tin any U.S. tax returns. Failure to lớn respond to the sathachlaixe.vn letter may result in a procedural assessment of tax by the sathachlaixe.vn against the foreign entity. If the foreign entity later becomes liable khổng lồ tệp tin a U.S. tax return, the foreign entity should not apply for a new EIN, but should instead use the EIN it was fsathachlaixe.vnt issued on all U.S. tax returns filed thereafter.

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To expedite the issuance of an EIN for a foreign entity, please hotline (267) 941-1099. This is not a toll-miễn phí Gọi.