A Taxpayer Identification Number (TIN) is an identifying number used for tax purposes in the United States and in other countries under the Common Reporting Standard. Most countries use Taxpayer Identification Numbers to identify taxpayers and facilitate the administration of their national tax affairs.
If you are a US person
Your taxpayer identification number is used by the Internal Revenue Service (IRS) in the administration of United States tax laws. This number is issued either by the Social Security Administration (SSA) or by the IRS. Social Security numbers are issued by the SSA whereas all other TINs are issued by the IRS.
- Social Security number (SSN)
- Employer Identification Number (EIN)
- Individual Taxpayer Identification Number (ITIN)
- Taxpayer Identification Number for Pending U.S. Adoptions (ATIN)
- Preparer Taxpayer Identification Number (PTIN)
In most cases, your taxpayer identification number will likely be a Social Security Number (SSN) or Employer Identification Number (EIN) for United States residents, or an Individual Taxpayer Identification Number (ITIN) for nonresident and resident aliens.
You can learn more about each of these numbers on the IRS website here.
If you are a non-US person
The issuance, structure, use, and validity of Taxpayer Identification Numbers (TIN) or their functional equivalents vary from country to country. Typically these numbers are issued by the taxing authority or equivalent administration in your country of residence.
You can find information regarding the issuance, structure, use, and validity of TINs in select countries and jurisdictions on the OECD's Automatic Exchange Portal here.
For residents in EU countries, you can review information on Taxpayer Identification Numbers for each EU member country on the European Commission website here.
If you cannot find information regarding Taxpayer Identification Numbers in your country of residence, please contact your local tax administration or consult with an advisor.