SR Glossary: U.S. taxpayer identification number (Form W-7)

imagesWhat is a U.S. taxpayer identification number?

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

I do not have and am not eligible for a Social Security number. How do I get a taxpayer identification number?

Form W-7 is used to apply for an IRS individual taxpayer identification number (ITIN). An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a social security number (SSN).

For more information or assistance with Form W-7, contact a ShindelRock tax professional today.