when you
contact the Internal Revenue Service (IRS) either on the phone or on any
correspondence by mail. Also, a Taxpayer Identification Number (TIN) must be
provided when you file your tax returns or when claiming treaty benefits.
Furthermore, a Taxpayer Identification Number (TIN) must be on any
withholding certificate for claiming tax treaty benefits, exemption of
effectively connected income, or exemption for certain annuities.
In addition, a Taxpayer Identification Number (TIN)
must also be provided when claiming exemptions for your dependents or your
spouse. You generally must list on your tax returns the Social Security
number (SSN) or Individual Taxpayer Identification number (ITIN) for any
person for whom you are claiming an exemption. You can use either the Social
Security Number that was issued by the Social Security Administration or the
Individual Taxpayer Identification number (ITIN) that was issued by the
Internal Revenue Service (IRS). If the child was born or if the child died
in the same year, you don't need a social security number. If the child was
born in that year, you should probably apply for a number since it only
takes about two to four weeks to receive the Social Security Number from the
Social Security Administration or the Taxpayer Identification Number (TIN)
from the Internal Revenue Service (IRS). These time frames vary depending on
the SSA or IRS specifications or service areas. If the child died in
the same year he or she was born, then instead of a Social Security Number
or an Individual Identification Number (ITIN), attach a copy of the child's
birth certificate and write "Died" in the appropriate exemption line of the
tax return.
You can acquire a Taxpayer Identification Number in
various different ways. If you need a Social Security Number from the Social
Security Administration, you will need to complete Form SS-5, Application
for a Social Security Card. In addition to filling out Form SS-5, you must
also submit evidence of your identity, age, and of your U.S. citizenship or
lawful alien status. You can get Form SS-5 by calling the Social Security
Administration office or on the Web.
If you have a business you can acquire an Employer
Identification Number (EIN) from the Internal Revenue Service (IRS). This
number is also known as a federal identification number. This number is
normally used to identify your business entity. You can acquire this
Employer Identification number even for your sole proprietor business but
normally it is only given to a sole proprietorship if the sole proprietor
has employees. Sole proprietors can use their Social Security number to
report their business activities to the Internal Revenue Service (IRS) and
are not obligated to get an Employer Identification number (EIN). The
Employer Identification Number is also used by estates and trusts whom are
required to report their income on Form 1041, U.S. Income Tax Return for
Estates and Trusts.
If you, your spouse or your dependents are not
legally able to acquire a Social Security Number (SSN), you can apply for an
ITIN, Individual Taxpayer Identification Number. This Individual Taxpayer
Identification Number is only available for certain nonresident and resident
aliens, their spouses and dependents who cannot get a Social Security Number
(SSN). This number starts with a 9 in the same format at the Social Security
Number (SSN). The Individual Taxpayer Identification Number is only for
reporting purposes and does not authorize the individual for any benefits
such as the Earned Income Credit. Nor does this ITIN authorize the
individual to work in the United States.
