Social Security Number

If you have a social security number, and you have to file a U.S. individual income tax return, you must include your social security number on your return.  If you file a paper return, remember to write in your social security number because in order to protect your privacy, it is not printed on the peel-off label with your name and address.

Married Taxpayers

If you are married, you must include both spouses’ social security numbers, whether you file jointly or separately.  If you file jointly, report your social security numbers in the same order as the names are presented.

Changes

If you changed your name during the year because of marriage, divorce, or another reason, you should inform the Social Security Administration so that their records are consistent with IRS records.

Dependents

You will also need taxpayer identification numbers for each dependent you claim on your return.  This is generally the person’s social security number.

If you, your child or other dependent does not have a social security number, you should go to your local Social Security Administration office and complete Form SS-5 – Application for a Social Security Card.  You will need to show proof of:

• Age (birth certificate)
• Identity (passport, driver’s license)
• Citizenship or
• Legal alien status (Immigration & Naturalization Service documents)

Aliens

Aliens who have been lawfully admitted to the United States for permanent residence, or who have entered the country under another immigration category that authorizes them to work, can generally obtain a social security number.  In requesting a social security number, aliens need to present Form SS-5 with proof of identity, age, immigration status, and authorization to work in the United States.

Foreign students in the United States under an F-1 or M-1 visa will need to show their Form I-20.  Visitors with a J-1 visa will need to show their Form DS-2019.

Adoption Taxpayer Identification Number

If you have an adopted child living in your home, who you can claim as a dependent, but for whom you have not yet been able to get a social security number, you can request an Adoption Taxpayer Identification Number (ATIN) by filing Form W-7A with the IRS.

Individual Taxpayer Identification Number

Certain nonresident or resident aliens who are not eligible for a social security number may be required to provide a taxpayer identification number.  These include:

• Aliens who have income that is connected with the conduct of a U.S. trade or business at any time during the year.
• Aliens who have an office or a place of business in the United States at any time during the year.
• A nonresident alien spouse who is filing a joint return with a spouse who is a U.S. citizen or resident.
• A nonresident alien spouse who is treated as a resident for tax purposes.
• An alien spouse who is claimed as an exemption.
• An alien individual eligible to be claimed as a dependent.
• Nonresident alien students, professors, or researchers who are required to file a U.S. income tax return.
• Nonresident aliens who are required to file a U.S. income tax return or who are filing a tax return in order to claim a refund.

Form W-7

These persons can apply for an Individual Taxpayer Identification Number (ITIN) by filing Form W-7, Application for Individual Taxpayer Identification Number, with the IRS.  This number then replaces the social security number on the income tax return.

The ITIN is for tax use only.  It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U.S. law.  The form for applying for an ITIN is available in Spanish – Form W-7 (SP).  Both Form W-7 and W-7 (SP) can be downloaded from the IRS website.

When you apply for an ITIN, you must present the completed Form W-7 along with the original, completed tax return for which the ITIN is required.  Once the W-7 has been processed, the IRS will issue the ITIN, assign it to the return and process the return.  But there are some exceptions.  You may apply for an ITIN without having to present a completed tax return in the following cases:

• You are an alien eligible for reduced withholding tax under an income tax treaty, either for passive income from an income-producing asset (such as an account in a financial institution) or for compensation for personal services, when an application for a social security number was rejected.
• You are an alien with a home mortgage loan on real property located in the United States, for which interest  must be reported.
• You are an alien disposing of an interest in a real property in the U.S.

Employer Identification Number

A business that has employees must have an employer identification number (EIN, a 9-digit number in the format 00-0000000).  An individual person who sets up a business as a sole proprietorship and has employees must have an employer identification number to separately identify the business.  Legal entities such as partnerships, corporations, trusts, estates, and other entities must also have an employer identification number, which also serves as their taxpayer identification number.

Who Needs an EIN

You will need to apply for an employer identification number if:

• You have employees,
• You have a qualified retirement plan, such as a Simplified Employee Pension (SEP), a Savings Incentive Match Plan for Employees (SIMPLE) plan, including SIMPLE IRA plans and SIMPLE 401(k) plans, or qualified plans such as Keogh or H.R. 10 plans.
• You operate your business as a partnership or a corporation, including an S corporation.
• You file tax returns for employment taxes, such as Form 941, Employer’s Quarterly Federal Tax Return, for reporting social security and Medicare taxes and federal income tax withholding; Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees, and Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return.
• You file returns for excise taxes, such as Form 720, Quarterly Federal Excise Tax Return, and Form 2290, Heavy Highway Vehicle Use Tax Return.

Applying for an EIN

You can apply for an employer identification number on the IRS website, or by mailing or faxing Form SS-4, Application for Employer Identification Number.  You should apply for an EIN early enough to ensure that you have it when you need to file a tax return, or make a payment.

If you apply through the IRS website, you should get your number immediately, once your information is validated.  If you apply by faxing Form SS-4, you should get your number within 4 business days.  If you mail in Form SS-4, it may take from 4 to 5 weeks to get your EIN.

Providing Your EIN to Other Payers

Other entities may need your employer identification number to include on statements or returns they are required to file with the IRS regarding payments they have made to you.  These include payments of interest, dividends, royalties, and others; payments to you as a dependent care provider, if applicable; or certain other amounts paid to you that total more than $600 for the year.  If you are a sole proprietor, you will need to be clear as to who was the recipient of the payment – you as an individual, or you as an employer.

Reporting Your Payments by Payee Number

Your business makes payments that must be reported on information returns.  The payee’s taxpayer identification number has to be included on these returns.  This number could be either a social security number, in the case of payments to individuals, including employees, or an employer identification number, in the case of payments to individuals who have set up a business as a sole proprietorship, partnerships, corporations, and other legal entities.

If you need to report a payment and you do not have the payee’s social security number or employer identification number, you can request that number by sending the payee a Form W-9, Request for Taxpayer Identification Number and Certification.  This form can be downloaded from the IRS website.