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The US government uses a TIN (Taxpayer Identification Number) to identify taxpayers for federal tax purposes. The term covers more than one type of tax identification number, so the number used on a tax form depends on the person, business, or tax-related situation involved.

An individual may use an SSN or ITIN, while a business may have an EIN. The IRS also issues an ATIN for certain pending US adoption cases and a PTIN for paid federal tax return preparers. Each number has its purpose, eligibility rules and application process.

Using the right TIN number matters when filing tax returns, submitting forms or providing taxpayer information to a business or government agency. An incorrect or outdated number can also create problems with tax records & information reporting.

What Is A TIN Number?

A Taxpayer Identification Number (TIN) is a number used by the US government to identify a taxpayer for federal tax purposes. You may need to provide it when filing a tax return or filling out a form that asks for your taxpayer identification details.

TIN does not mean there is one separate number called a “TIN.” It is a general term used for different tax identification numbers. The IRS recognizes five main types: SSN, EIN, ITIN, ATIN and PTIN.

The number you use depends on your situation. An individual may use an SSN or ITIN, a business may use an EIN & certain other tax situations call for an ATIN or PTIN. Each type has its purpose & rules.

What Does A TIN Number Look Like?

A TIN does not follow one single format. The way your number appears depends on which type of TIN you have.

TIN Type	Common Format	Issued By
SSN	123-45-6789	Social Security Administration
EIN	12-3456789	IRS
ITIN	9XX-XX-XXXX	IRS
ATIN	9XX-XX-XXXX	IRS
PTIN	P followed by 8 digits	IRS

An SSN, ITIN, and ATIN each contain nine digits & are generally shown in the format 123-45-6789. An EIN also has nine digits but uses the format 12-3456789. A PTIN consists of the letter P followed by eight digits & is issued to paid federal tax return preparers.

What Are The Different Types Of TINs?

The IRS recognizes five main types of taxpayer identification numbers. The one you need depends on your tax or professional situation.

TIN Type	Who Uses It	Main Purpose
SSN	Eligible individuals	Identifies individuals for Social Security and federal tax purposes
EIN	Businesses and certain other entities	Identifies a business or entity for federal tax purposes
ITIN	Certain individuals who cannot get an SSN	Provides taxpayer identification for federal tax purposes
ATIN	Certain individuals involved in a pending US adoption	Provides temporary taxpayer identification for a qualifying adopted child
PTIN	Paid federal tax return preparers	Identifies paid preparers on federal tax returns

Who Needs A TIN?

A TIN is needed when the IRS requires a taxpayer identification number for a federal tax matter. For many individuals, that number is an SSN. Someone who cannot get an SSN may use an ITIN if they have a valid federal tax reason. Businesses & other entities generally use an EIN. 

Situation	TIN Used
Individual with an SSN	SSN
Individual who cannot qualify for an SSN but needs a taxpayer identification number for a federal tax purpose	ITIN
Business or other entity that needs a federal tax identification number	EIN
Certain pending US adoption cases	ATIN
Paid federal tax return preparer	PTIN

The TIN you need depends on why you are required to provide a taxpayer identification number & the IRS rules that apply to your situation.

How Do You Get A TIN?

You do not apply for a general TIN. The process starts with choosing the type of taxpayer identification number you need.

TIN Type	Where to Apply and What to Do
SSN	You can apply through the Social Security Administration (SSA). You will need to qualify for an SSN and submit the documents the SSA asks for.
ITIN	Form W-7 is used to request an ITIN from the IRS. You generally send the form with supporting documents and a federal tax return, unless an exception allows you to apply without one.
EIN	The IRS issues EINs to businesses, organizations, and other entities that meet the requirements. The IRS offers an online application for eligible applicants.
ATIN	Form W-7A is used to request an ATIN for a child involved in a qualifying pending US adoption.
PTIN	Paid tax return preparers who are required to have one can obtain a PTIN through the IRS online PTIN system.

Each type has its eligibility rules and application requirements. Make sure you apply for the number that fits your tax situation rather than looking for a separate application called a “TIN application.”

Where Can You Find Your TIN?

The place where you can find your TIN depends on the type of number you have. Check the records connected to that number:

TIN Type	Where to Look
SSN	Your Social Security card and other official records that show your SSN
EIN	The IRS notice issued when your EIN was assigned and your business tax records
ITIN	The IRS notice that assigned your ITIN and federal tax records where you previously used it
ATIN	IRS records or documents related to the ATIN
PTIN	Your IRS PTIN account and records related to your PTIN

If you cannot locate the number, check your existing IRS or Social Security records rather than guessing it or applying for a new number.

What Happens If Your TIN Is Incorrect?

A wrong TIN can cause problems if your tax information is reported under the wrong number or does not match IRS records. You could then receive a notice asking you to correct the information.

Check the TIN against the original document where it was issued. If you have already submitted the wrong number, the way to fix it will depend on the form or record where the mistake appears.

Can A TIN Expire?

Some types of TINs can expire or want renewal, while others generally remain valid. An SSN & EIN normally do not expire. An ITIN expires after three continuous tax years of non-use on a US federal income tax return, an ATIN is temporary and a PTIN is valid for one calendar year & must be renewed annually.

An ITIN expires on December 31 after the third consecutive tax year in which it was not used on a US federal income tax return. If you need to use an expired ITIN on a federal tax return, you generally need to renew it. If an ITIN is only used on information returns, such as Form 1099, it does not need to be renewed until it is necessary for a federal tax return.

An ATIN is temporary & is generally valid for two years. A PTIN expires on December 31 of each year & must be renewed to remain current and active.

Can You Have More Than One TIN?

Yes!

You can have more than one TIN. An SSN can be used for your individual tax matters, while an EIN can be used for a business you own or operate. Each number serves a separate tax purpose.

Having more than one TIN does not mean you can use them flexibly. Use the number requested for the particular tax form or transaction. If you are eligible for an SSN, you generally should not use an ITIN instead.

An ATIN & PTIN serve specific purposes. An ATIN is used in certain pending adoption cases, while a PTIN is used by paid tax return preparers who are required to have one.

How Do You Correct Or Update TIN Information?

1. Check the mistake

Compare the TIN and taxpayer name with the original record issued by the Social Security Administration or IRS.

2. Identify where the error occurred

The correction process depends on whether the error is in your IRS or Social Security record, a tax return or an information return such as Form 1099.

3. Contact the appropriate agency or requester

The Social Security Administration generally handles SSN-related records, while the IRS handles EIN & ITIN matters. If a business or other payer reported an incorrect TIN, you may also need to provide the correct information to that requester.

4. Correct the tax or information return when required

If an incorrect TIN has already been reported to the IRS, the payer or filer may need to submit a corrected information return using the applicable IRS correction procedures.

5. Keep the corrected record

Save updated notices, corrected forms or other confirmation with your tax records. Use the corrected information on future tax forms and filings.