Understanding your Taxpayer Identification Number (TIN) is crucial for navigating the US tax system. You’ll need it for various interactions with the Internal Revenue Service (IRS), from filing your tax returns to claiming treaty benefits. But where can you actually find this important number? This guide will explain the different types of TINs and exactly where you can locate yours, ensuring you’re always tax-ready.
Understanding Taxpayer Identification Numbers (TINs)
A Taxpayer Identification Number (TIN) is essentially an identification number used by the IRS to administer tax laws. Think of it as your unique identifier within the US tax system. These numbers are issued by either the Social Security Administration (SSA) or the IRS, depending on the type of TIN. It’s important to distinguish between a Social Security Number (SSN), issued by the SSA, and other TINs, which are issued by the IRS.
You will definitely need to know your TIN and provide it on various tax-related documents. Specifically, a TIN must be furnished in the following situations:
- When filing your tax returns: This is perhaps the most common scenario. Whether you’re filing individually or for a business, your TIN is essential.
- When claiming treaty benefits: If you are claiming benefits under a tax treaty, you’ll need to provide your TIN.
- On withholding certificates: A TIN is required on a withholding certificate if you, as the beneficial owner, are claiming any of these:
- Tax treaty benefits (excluding income from marketable securities)
- Exemption for effectively connected income
- Exemption for certain annuities
Knowing where to find your TIN is therefore not just good practice, it’s a necessity for compliance with US tax regulations.
Types of TINs and How to Find Them
The process of finding your TIN largely depends on the type of TIN you are looking for. There are several types, each serving a different purpose and issued to different entities. Let’s break down the most common types:
Social Security Number (SSN)
A Social Security Number (SSN) is issued to U.S. citizens, permanent residents, and certain temporary residents for work purposes. For individuals, the SSN often serves as their TIN.
Where to Find Your SSN:
- Social Security Card: The most direct place to find your SSN is on your Social Security card, issued by the Social Security Administration. It’s crucial to keep this card in a safe place and avoid carrying it with you regularly to prevent loss or theft.
- Prior Tax Returns: If you’ve filed tax returns before, your SSN will be printed on them. Look for your Form 1040 from previous years.
- W-2 Forms: Your Wage and Tax Statement (Form W-2) received from your employer will also display your SSN.
- Payroll Stubs and Other Official Documents: Some payroll stubs and other official documents from employers or financial institutions may include your SSN.
How to Get an SSN if You Don’t Have One:
If you need to apply for an SSN, you’ll need to complete Form SS-5, Application for a Social Security Card. You must also provide proof of your identity, age, and U.S. citizenship or lawful alien status. For detailed information, visit the Social Security Administration website. You can also obtain Form SS-5 by calling 800-772-1213 or visiting your local Social Security office. These services are free of charge.
Employer Identification Number (EIN)
An Employer Identification Number (EIN), also known as a Federal Tax Identification Number, is used to identify business entities. It is also used by estates and trusts that have income required to be reported on Form 1041, U.S. Income Tax Return for Estates and Trusts.
Where to Find Your EIN:
- IRS Form CP 575, EIN Confirmation Letter: When you successfully apply for an EIN, the IRS sends a confirmation letter, Form CP 575, which displays your EIN. This is your official notification and primary source.
- Business Bank Account Documents: Your EIN is often required to open a business bank account and may be listed on your account paperwork.
- Business Credit Card Applications and Statements: Similar to bank accounts, business credit card documents may contain your EIN.
- Prior Business Tax Returns: Your EIN will be present on any previous business tax returns you’ve filed (e.g., Form 1120, Form 1065).
- Official Business Documents: Your EIN might be included in other official business documents, licenses, and permits.
How to Get an EIN if You Don’t Have One:
For more information on obtaining an EIN and the application process, refer to the IRS resource on Employer ID Numbers. Employers located in Puerto Rico should use Form SS-4PR, Solicitud de Número de Identificación Patronal (EIN) SS-4PR PDF.
Individual Taxpayer Identification Number (ITIN)
An Individual Taxpayer Identification Number (ITIN) is a tax processing number available only to certain nonresident and resident aliens, their spouses, and dependents who cannot obtain an SSN. It is a 9-digit number starting with “9”, formatted like an SSN (NNN-NN-NNNN).
Where to Find Your ITIN:
- IRS Form CP 565, ITIN Assignment Notice: Upon successful application for an ITIN, the IRS issues a notice, Form CP 565, which contains your assigned ITIN. This is your official record of your ITIN.
- Prior Tax Returns: If you’ve filed tax returns using your ITIN, it will be printed on those returns (e.g., Form 1040-NR).
- Copies of Form W-7 Application: While not guaranteed, you may have kept a copy of your Form W-7, IRS Application for Individual Taxpayer Identification Number, which you submitted to obtain your ITIN.
How to Get an ITIN if You Don’t Have One:
To determine if you need to apply for an ITIN, you can use the IRS’s Interactive Tax Assistant. To apply for an ITIN, you must complete Form W-7. You’ll need to submit documentation verifying your foreign/alien status and true identity. You can mail the documentation with Form W-7 to the address in the Form W-7 instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Spanish speakers can use Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos.
Form W-7, IRS Application for Individual Taxpayer Identification Number
Important Note: You cannot claim the Earned Income Credit using an ITIN. Foreign individuals who are eligible should apply for an SSN using Form SS-5. If not eligible for an SSN, they should apply for an ITIN using Form W-7. Currently, ITIN applicants must use the revised Form W-7 and attach a federal income tax return. Exceptions to the tax return requirement exist, and documentation is needed to support these exceptions (see Instructions for Form W-7).
Adoption Taxpayer Identification Number (ATIN)
An Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit number issued by the IRS to individuals in the process of legally adopting a U.S. citizen or resident child who cannot get an SSN for the child in time for tax filing.
Where to Find Your ATIN:
- IRS Notice Confirming ATIN: The IRS will send a notice confirming your ATIN after your application is approved. This notice is the primary place to find your ATIN.
- Form W-7A Application (Copy): You may have a copy of Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, which you submitted.
How to Get an ATIN if You Don’t Have One:
To apply for an ATIN, use Form W-7A. Remember, Form W-7A is only for children who are U.S. citizens or residents.
Preparer Tax Identification Number (PTIN)
A Preparer Tax Identification Number (PTIN) is required for paid tax preparers to use on the returns they prepare. Using a PTIN is no longer optional.
Where to Find Your PTIN:
- IRS Online PTIN Account: If you applied for your PTIN online, you can log in to the IRS PTIN system to retrieve it.
- PTIN Renewal Confirmation: When you renew your PTIN, you will receive a confirmation that includes your PTIN.
- Form W-12 Application (Copy): If you applied via paper using Form W-12, IRS Paid Preparer Tax Identification Number Application, you might have a copy.
How to Get a PTIN if You Don’t Have One:
If you need to obtain a PTIN, you must use the IRS sign-up system. Even if you have an older PTIN, you must renew it through this new system. If you prefer not to apply online, use Form W-12. Paper applications take 4-6 weeks to process. Foreign preparers without a U.S. Social Security Number should consult the FAQ on New Requirements for Tax Return Preparers.
Lost Your TIN? Here’s What to Do
Losing track of your TIN can be stressful, but there are ways to retrieve it depending on the type of TIN:
- SSN: If you’ve lost your Social Security card, you can request a replacement card from the Social Security Administration. You can also try to locate your SSN on tax returns, W-2s, or other official documents as mentioned earlier.
- EIN: If you’ve misplaced your EIN confirmation letter (CP 575), you can try to find it on bank account documents, business tax returns, or contact the IRS Business & Specialty Tax Line at 1-800-829-4933. You will need to verify your identity and business information.
- ITIN: If you’ve lost your ITIN notice (CP 565), you can call the IRS at 1-800-829-1040 (within the U.S.) or 1-267-941-1000 (from outside the U.S.). You can also try to locate it on prior tax returns. You may need to reapply for an ITIN if you cannot retrieve it through these methods, especially if your circumstances have changed.
- ATIN: If you’ve lost your ATIN confirmation, contact the IRS. Since ATINs are temporary, ensure your adoption process is still ongoing and you still require the number.
- PTIN: If you’ve lost your PTIN, the easiest way to retrieve it is by logging back into your IRS PTIN account online. If you cannot access your account, you may need to contact the IRS PTIN help desk.
Conclusion
Knowing “Where Can I Find My Tin” is essential for anyone dealing with US taxes. Whether it’s an SSN, EIN, ITIN, ATIN, or PTIN, understanding the type of TIN you need and where to locate it will save you time and potential headaches. Keep your TIN documents secure and know the steps to take to retrieve it if lost. This guide provides you with the knowledge to confidently manage your Taxpayer Identification Numbers and navigate your tax obligations effectively.
