Can I Use My SSN Instead of a TIN?

When a form requests a Taxpayer Identification Number (TIN), many people wonder if their Social Security Number (SSN) is the correct number to provide. This is a common question for individuals and new business owners who need to determine if their SSN can be used or if a different number is required for their situation.

The Relationship Between SSNs and TINs

A Taxpayer Identification Number is a nine-digit number used by the Internal Revenue Service (IRS) to administer tax laws. The most familiar type is the Social Security Number, issued by the Social Security Administration (SSA) to U.S. citizens, permanent residents, and certain temporary residents. For many people, their SSN is the only TIN they will ever need.

The IRS issues other TINs for situations where an SSN is not suitable. An Employer Identification Number (EIN) is assigned to business entities, such as corporations, partnerships, and trusts. Another type is the Individual Taxpayer Identification Number (ITIN), for individuals who have a U.S. tax filing obligation but are not eligible for an SSN.

Scenarios for Using an SSN vs a Different TIN

An individual’s SSN is the correct TIN to use for all personal tax matters, including filing an annual Form 1040 income tax return. It is also used when being hired by an employer for wage and tax reporting.

A sole proprietor with no employees can use their personal SSN for business-related tax filings. Similarly, a single-member limited liability company (LLC) treated as a “disregarded entity” for tax purposes generally uses the owner’s SSN. The business’s income and expenses are reported on the owner’s personal tax return.

A different TIN is required once a business structure becomes more complex. Any business that hires employees must obtain an EIN, regardless of its structure, including sole proprietorships and LLCs that previously used the owner’s SSN. Corporations and partnerships are required to have an EIN from their inception. An EIN is also necessary if the business must file employment, excise, or alcohol, tobacco, and firearms tax returns, or to open a business bank account.

An ITIN is for individuals who must file a U.S. tax return but cannot get an SSN. This applies to certain nonresident aliens with U.S. income or the spouses and dependents of U.S. citizens or resident aliens who are not eligible for an SSN. The ITIN is formatted like an SSN but always begins with the number nine and is used exclusively for tax reporting.

Obtaining a New Taxpayer Identification Number

The most efficient method to get an EIN is through the IRS’s free online application. To use the online portal, the business must be located in the U.S. and the person applying must have a valid TIN of their own, such as an SSN or ITIN. After completing the application, the EIN is issued immediately. Applications can also be submitted by faxing or mailing Form SS-4, Application for Employer Identification Number.

For individuals who need an ITIN, the process involves filing Form W-7, Application for IRS Individual Taxpayer Identification Number. This form is submitted to the IRS along with a valid federal income tax return. The W-7 application requires documents to prove foreign status and identity, such as a passport. Applicants can mail their documents, use an IRS-authorized Acceptance Agent, or make an appointment at a designated IRS Taxpayer Assistance Center.