2016

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 SSA or by the IRS. A Social Security number (SSN) is issued by the SSA and all other TINs are issued by the IRS. U.S. citizens and lawful aliens must use a SSN on their employment tax forms. Nonresidents and resident aliens may have an Individual Taxpayer Identification Number (ITIN),…