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Taxpayer Identification Number

A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws to uniquely identify taxpayers for filing returns, reporting income, and ensuring compliance.^[1] TINs are nine-digit numbers issued either by the Social Security Administration for Social Security Numbers (SSNs) or directly by the IRS for other variants, enabling precise tracking of tax obligations across individuals, businesses, and entities.^[1] The primary types include SSNs, assigned to U.S. citizens and lawful permanent residents for general tax and benefit purposes; Employer Identification Numbers (EINs), required for businesses, estates, trusts, and tax-exempt organizations to report employment taxes and income; Individual Taxpayer Identification Numbers (ITINs), provided to nonresident and resident aliens, their spouses, and dependents who lack eligibility for an SSN but must comply with U.S. tax requirements; Adoption Taxpayer Identification Numbers (ATINs) for processing claims during adoption proceedings; and Preparer Tax Identification Numbers (PTINs), mandatory for paid tax return preparers since 2011 to promote accountability in professional services.^[1]^[2]^[3] While TINs form the backbone of efficient tax administration—facilitating over 150 million annual returns and billions in revenue collection—they have encountered challenges including application backlogs for ITINs, potential for fraudulent use, and privacy risks from the broad reliance on SSNs, which originated in 1936 under the Social Security Act and expanded into tax identification.^[1]^[4]^[5]

Definition and Purpose

Overview and Core Functions

A Taxpayer Identification Number (TIN) is a unique numeric identifier issued or recognized by the Internal Revenue Service (IRS) to individuals, businesses, and other entities engaged in U.S. federal tax activities. It functions primarily as a tool for the IRS to administer tax laws by tracking income, deductions, credits, and liabilities associated with specific taxpayers.^[1] Unlike general identifiers such as driver's licenses, a TIN is exclusively tied to tax-related obligations and is mandatory for filing returns, reporting payments, and complying with withholding requirements.^[1] The core functions of a TIN revolve around enabling precise identification and record-keeping within the tax system. It allows the IRS to match reported income from third-party sources—such as employers via Form W-2 or payers via Form 1099—with individual or entity tax filings, thereby detecting discrepancies and preventing underreporting.^[6] TINs facilitate the processing of tax refunds, the assessment of liabilities, and the enforcement of collections through mechanisms like levies and offsets against federal payments.^[7] For entities without eligibility for a Social Security Number (SSN), alternative TINs ensure that non-citizens and organizations can participate in the taxable economy while meeting reporting mandates.^[2] In practice, TINs underpin information exchange between taxpayers, payers, and the IRS, reducing errors in tax administration and supporting audit processes. Failure to provide a valid TIN on required documents can result in penalties, backup withholding at a 24% rate on payments, or rejection of tax filings.^[8] This system promotes fiscal accountability by linking economic transactions to verifiable taxpayer identities, though it relies on secure validation procedures to mitigate identity theft risks.^[1]

Distinction from Other Identifiers

A Taxpayer Identification Number (TIN) serves exclusively as a federal mechanism for tracking tax obligations and compliance under U.S. Internal Revenue Code provisions, distinguishing it from other identifiers that lack this specific statutory mandate. Issued either by the Internal Revenue Service (IRS) or the Social Security Administration (SSA), TINs—such as Social Security Numbers (SSNs), Employer Identification Numbers (EINs), and Individual Taxpayer Identification Numbers (ITINs)—must be provided on tax returns, information returns (e.g., Forms W-2, 1099), and withholding certificates (e.g., Form W-9) to ensure accurate income reporting and prevent evasion.^[1] In contrast, state-issued driver's license numbers authorize motor vehicle operation and identity verification for state-level purposes like traffic enforcement, but they hold no validity for federal tax filings; substituting a driver's license number for a TIN triggers IRS rejection and potential backup withholding at a 24% rate on payments.^[9]^[10] TINs also differ fundamentally from passport numbers, which are alphanumeric codes assigned by the U.S. Department of State primarily for international travel, citizenship proof, and visa processing under immigration laws, not revenue collection. A valid TIN requires a precise nine-digit numeric structure—SSNs following a XXX-XX-XXXX format with geographic coding, and EINs in XX-XXXXXXX format—whereas passport numbers incorporate letters and vary in length, rendering them incompatible with IRS systems that validate TINs against master files for mismatches.^[1]^[11] Failure to furnish a correct TIN, as opposed to relying on these alternative identifiers, can lead to notices like CP2100 for payers, mandating corrective action within specified deadlines.^[12] Unlike universal national ID systems in countries such as those employing civil registry numbers for multifaceted government interactions, U.S. TINs are not designed for broad identification; their scope is confined to tax administration to minimize privacy risks associated with overreach. For instance, ITINs explicitly provide no work authorization, social benefits eligibility, or equivalence to SSNs beyond tax reporting, underscoring the IRS's intent to limit their utility outside revenue enforcement.^[1] This compartmentalization reflects causal priorities in U.S. policy: tax IDs enable targeted enforcement via data matching (e.g., against SSA records), whereas conflating them with non-tax IDs like voter registration numbers or military service numbers would dilute enforcement efficacy and invite identity fraud, as evidenced by IRS safeguards against invalid formats containing letters or exceeding nine digits.^[9]^[13]

Historical Development

The Social Security Act, enacted on August 14, 1935, and signed by President Franklin D. Roosevelt, established the Social Security Board—later reorganized as the Social Security Administration (SSA)—to oversee a federal old-age insurance program funded by payroll taxes on covered workers.^[14] ^[15] As part of this framework, the Act authorized the creation of the Social Security Number (SSN), a nine-digit identifier designed exclusively to record and track workers' earnings histories for benefit eligibility and payment calculations.^[16] This system addressed the challenge of maintaining individualized accounts for millions of participants without relying on names or addresses, which were prone to duplication or change.^[17] Prior to SSN issuance, the SSA developed a numbering scheme dividing the U.S. into geographic regions, with the first three digits representing area codes allocated sequentially from east to west.^[16] Applications began processing in mid-November 1936, facilitated by an agreement with the Post Office Department, which distributed SS-5 forms to employers, labor unions, and individuals for enumeration drives.^[18] ^[16] Workers in commerce and industry covered by the Act were required to obtain an SSN to ensure proper crediting of contributions, with the first cards printed on stock paper bearing the legend "Social Security Board Account Number."^[19] By June 30, 1937, roughly 30 million SSNs had been assigned, marking rapid adoption amid the program's rollout.^[20] The SSN's establishment under the SSA provided the prototype for a durable, government-issued personal identifier, initially confined to verifying covered earnings for retirement benefits but inherently adaptable due to its centralized issuance and verification mechanisms.^[21] This foundation enabled its expansion beyond social insurance, as the IRS later integrated the SSN into tax administration starting in the early 1960s, designating it the official taxpayer identification number for individuals to streamline reporting and reduce errors in income tracking.^[20]^[22] Unlike ad hoc identifiers used previously by federal agencies, the SSN's SSA origins ensured a standardized, lifelong record tied to verifiable employment data, minimizing fraud risks in subsequent applications.^[16]

Post-WWII Expansion and SSN Dominance

Following World War II, the Social Security Number (SSN), originally established in 1936 solely for tracking workers' earnings under the Social Security program, underwent significant expansion in federal administrative uses, driven by the need for a unified identifier amid growing government programs and a burgeoning postwar economy. Executive Order 9397, issued on September 11, 1943, mandated that all federal agencies utilize the SSN as the identifying number for individuals in new record-keeping systems where no identifier previously existed, effectively positioning it as a de facto national identifier across bureaucracy. This order, implemented during wartime but with lasting postwar effects, facilitated the SSN's integration into various federal operations, including early linkages to tax administration as the U.S. tax base expanded with increased employment and income reporting requirements.^[23] The Internal Revenue Service (IRS) formalized the SSN's role in taxation in the early 1960s, adopting it as the primary taxpayer identification number for individuals to streamline income reporting and reduce administrative duplication. In 1961, Congress enacted legislation requiring individual taxpayers to include their SSN on federal tax returns for identification purposes, replacing less efficient methods like mailing addresses or names alone. By 1962, the IRS fully incorporated SSNs into federal income tax processing, enabling automated matching of wage reports under the Federal Insurance Contributions Act (FICA)—which had used SSNs since collections began in 1937—with individual income tax filings. This shift coincided with postwar fiscal demands, including funding for expanded social programs and defense, where precise tracking of taxable income became essential amid a workforce that grew from approximately 60 million in 1945 to over 70 million by 1960.^[24]^[20] The SSN's dominance as the taxpayer identifier solidified through subsequent mandates, eclipsing alternative systems and establishing it as indispensable for compliance. By the mid-1960s, nearly all wage earners had SSNs, with over 200 million issued by 1971, encompassing not just workers but also dependents and non-workers via tax-related requirements. This ubiquity stemmed from practical efficiencies—such as error reduction in verification—rather than deliberate policy for a national ID, yet it rendered the SSN central to IRS operations, with noncompliance risking audit flags or benefit denials. Critics later noted unintended privacy risks from this proliferation, but empirically, it enhanced revenue collection accuracy, as evidenced by improved withholding and refund processing rates post-adoption.^[21]^[16]

Introduction of Specialized TINs

The dominance of the Social Security Number (SSN) in U.S. tax administration revealed limitations by the late 20th century, as not all individuals required to file taxes or report income were eligible for an SSN, which is tied to eligibility for Social Security benefits.^[25] In response, the Internal Revenue Service (IRS) introduced the Individual Taxpayer Identification Number (ITIN) in 1996 through Treasury Regulation § 301.6109-1(d)(3), enabling non-SSN holders—such as nonresident aliens, foreign investors, and dependents without SSNs—to comply with federal tax reporting obligations.^[25] This measure addressed gaps in tax administration without expanding SSN issuance beyond its original social welfare purpose, prioritizing revenue collection from taxable activities involving ineligible parties.^[1] Building on this, the IRS Restructuring and Reform Act of 1998 authorized additional alternatives to SSNs for specific filers, leading to the creation of the Adoption Taxpayer Identification Number (ATIN) in 1999.^[26] The ATIN provides a temporary identifier for dependents in the adoption process who lack an SSN due to pending paperwork, ensuring parents can claim tax benefits like the Child Tax Credit without delays.^[26] Similarly, the Preparer Tax Identification Number (PTIN) was implemented in 1999 to track paid tax return preparers separately from their personal SSNs, initially on a voluntary basis to enhance accountability in the preparation industry.^[27] These specialized numbers formalized a tiered TIN system, distinguishing core identifiers (SSN and Employer Identification Number) from targeted ones designed for compliance in edge cases.^[1] By the early 2000s, these innovations expanded TIN utility amid growing international tax obligations and complex family structures, with ITIN issuance surging to facilitate filings under treaties and withholding rules.^[28] PTIN requirements became mandatory for paid preparers starting in 2011, reflecting IRS efforts to regulate the sector following audits revealing error rates linked to unregulated preparers.^[1] This evolution underscored a pragmatic shift toward modular identification, where specialized TINs supplemented rather than supplanted the SSN, enabling the IRS to administer taxes on a broader population without altering eligibility for social programs.^[16]

Types of Taxpayer Identification Numbers

The Social Security Number (SSN) is a nine-digit identifier, formatted as XXX-XX-XXXX, issued by the Social Security Administration (SSA) primarily to track individuals' earnings for eligibility in Social Security benefits programs.^[16] For tax purposes, the Internal Revenue Service (IRS) designates the SSN as the standard Taxpayer Identification Number (TIN) for U.S. citizens, lawful permanent residents, and certain non-citizens authorized to work in the United States, requiring its use on individual income tax returns, wage reporting forms such as Form W-2, and other federal tax withholding documents.^[29] ^[7] This dual role emerged as the SSN's widespread adoption facilitated efficient tracking of taxable income, with the IRS integrating it into tax administration by the mid-20th century to streamline compliance and reduce administrative duplication.^[13] SSNs were first issued in late November 1936 following the Social Security Act of 1935, initially to workers in covered industries for benefit tracking, with over 30 million numbers assigned by the end of 1937 through post offices and field offices.^[16] ^[21] The number's structure originally included a three-digit area number reflecting the state or region of application, a two-digit group number for internal processing, and a four-digit serial number; however, since June 2011, the SSA has randomized assignment to prevent geographic predictability and enhance privacy against identity theft.^[30] ^[31] Invalid patterns, such as those beginning with 000, 666, or 900 series, are not issued to avoid fraud indicators.^[32] Eligibility for an original SSN requires proof of age, identity, and lawful presence or work authorization; U.S. citizens and lawful permanent residents receive unrestricted cards permitting work without limitations, while eligible nonimmigrants (e.g., certain visa holders) may receive cards with work restrictions noted.^[33] ^[34] Applications are processed via Form SS-5, typically at SSA offices or, for non-citizens, through coordination with U.S. Citizenship and Immigration Services during visa processing, with issuance free of charge but limited to one per individual unless changed for specific protective reasons like abuse or identity theft.^[35] Despite federal efforts since 2004 to limit non-tax uses via the Intelligence Reform and Terrorism Prevention Act, the SSN remains integral to tax systems, credit reporting, and employment verification, contributing to its de facto status as a national identifier.^[36]

Individual Taxpayer Identification Number (ITIN)

The Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued by the Internal Revenue Service (IRS) exclusively for federal tax reporting and compliance purposes to individuals ineligible for a Social Security Number (SSN).^[2] It enables eligible non-citizens and certain dependents to file U.S. tax returns, claim refunds, or report income as required under the Internal Revenue Code, without conferring eligibility for Social Security benefits, employment authorization, or other public assistance programs.^[6] The program originated in 1996 to address tax administration gaps for non-SSN holders, such as nonresident aliens with U.S.-sourced income.^[37] ITINs follow the standard nine-digit format of SSNs (XXX-XX-XXXX) but begin with the prefix "9" and feature fourth and fifth digits in designated ranges, such as 50-65, 70-88, or others allocated by the IRS to distinguish them from SSNs.^[38] As of recent data, millions of ITINs have been issued, primarily to foreign nationals, though the IRS does not publicly disclose exact current totals due to privacy considerations.^[2] Unlike SSNs, ITINs do not serve as proof of work eligibility and cannot be used for employment verification via Form I-9; misuse for such purposes violates IRS guidelines.^[28] Eligibility requires demonstrating a federal tax filing obligation without SSN access, such as nonresident aliens filing Form 1040-NR for U.S. income or U.S. residents claiming foreign dependents.^[39] Spouses and dependents qualify only if linked to an allowable tax benefit, like the Child Tax Credit, and post-2017 rules tightened this for unused ITINs.^[6] Applicants must prove identity and foreign status via original or certified documents, including passports (accepted standalone) or combinations like national ID cards with birth certificates showing photos, names, addresses, birth dates, and expiration where applicable.^[40] The IRS accepts 13 specific document types, prioritizing those issued within 12 months if no expiration is standard.^[41] Applications are submitted via Form W-7 alongside a federal tax return, by mail to the IRS ITIN Operation in Austin, Texas, or in person at IRS Taxpayer Assistance Centers or authorized Acceptance Agents who verify documents.^[42] Processing typically takes 7 weeks, though peak season delays can extend this; applicants receive a CP565 notice confirming the ITIN assignment date.^[2] For renewals, ITINs expire if unused on federal returns for three consecutive years or if bearing middle digits 78-88 (for pre-2017 issues) or other phased groups like 83-87; renewal uses the same Form W-7 process, checking the "renewal" box and resubmitting documents.^[43] The IRS mails CP48 notices to potentially affected filers, urging prompt action to avoid return rejections.^[44] Non-renewed ITINs become invalid, requiring reapplication and potential loss of prior tax records linkage.^[2]

Employer Identification Number (EIN)

The Employer Identification Number (EIN) is a unique nine-digit identifier issued by the Internal Revenue Service (IRS) to business entities, tax-exempt organizations, estates, trusts, and other non-individual taxpayers for federal tax administration purposes.^[3] Formatted as XX-XXXXXXX, it enables the IRS to track tax accounts separately from individual Social Security Numbers (SSNs), facilitating reporting for business income taxes, employment taxes, excise taxes, and withholding obligations.^[11] EINs are not equivalent to tax-exempt status and must be obtained prior to engaging in activities requiring distinct entity-level tax identification, such as opening business bank accounts or contracting with federal agencies.^[45] Eligibility for an EIN extends to a range of entities, including corporations, partnerships, limited liability companies (LLCs), sole proprietorships with employees, and certain trusts or estates handling business income.^[46] Businesses need an EIN if they hire employees (to report payroll taxes via Forms 941 or 944), pay employment or excise taxes, withhold taxes on income paid to nonresident aliens, operate as a multi-member LLC taxed as a partnership, or administer employee benefit plans like pensions.^[3] Tax-exempt organizations, including churches and nonprofits filing Form 990, require an EIN for IRS correspondence and compliance, regardless of employee count.^[45] Sole proprietors without employees may rely on their SSN for individual tax filings but must apply for an EIN if forming a Keogh plan, electing corporate tax status, or seeking to protect personal tax data in business transactions.^[47] In practice, EINs support IRS enforcement by linking entity-specific filings—such as Form 1120 for corporations or Form 1065 for partnerships—to verifiable business structures, reducing errors in tax allocation compared to SSN usage.^[11] Entities undergoing structural changes, like converting from sole proprietorship to corporation, generally require a new EIN to reflect the updated legal form.^[48] While issuance is free and instantaneous via IRS online application for eligible applicants, misuse or fraudulent EIN applications can trigger audits or penalties under Internal Revenue Code Section 6701 for aiding understatement of tax liability.^[46]

Adoption and Preparer Identification Numbers (ATIN and PTIN)

The Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit taxpayer identifying number assigned by the Internal Revenue Service (IRS) to a child who has been placed for legal adoption in the home of a U.S. citizen or resident taxpayer but has not yet received a Social Security Number (SSN).^[1]^[49] It serves as a provisional identifier for tax filing purposes, allowing adoptive parents to claim the child as a dependent on federal income tax returns, such as Form 1040, while the adoption process remains pending and no SSN is available.^[50]^[51] The ATIN is issued exclusively for domestic adoptions where the child is eligible for an SSN—typically U.S. citizens or residents by birth—but issuance of the SSN is delayed due to ongoing adoption proceedings.^[52] It cannot be used for foreign adoptions, which instead require an Individual Taxpayer Identification Number (ITIN) via Form W-7.^[1] Eligibility for an ATIN requires that the taxpayer be in the process of finalizing a legal domestic adoption, with the child lawfully placed in the household, and no final adoption decree issued at the time of application.^[51] Applications must be filed using Form W-7A, Application for Taxpayer Identification Number for Pending Adoptions, which includes documentation such as proof of placement and adoption proceedings.^[50]^[52] The form is typically submitted by mail to the IRS, and processing times vary, but the ATIN becomes valid immediately upon issuance for use on tax returns filed during the adoption period.^[53] Once the adoption is finalized and an SSN is obtained, the ATIN must be replaced by the SSN on all subsequent tax documents, as the ATIN is not a permanent identifier.^[49] The Preparer Tax Identification Number (PTIN) is a confidential nine-digit identifier mandated by the IRS for all individuals who prepare or assist in preparing all or substantially all of any federal tax return or claim for refund for compensation.^[54]^[55] This requirement applies to paid tax professionals, including enrolled agents, certified public accountants, and non-credentialed preparers, but excludes unpaid volunteers or those preparing only their own returns.^[56] PTINs must be used to sign tax returns electronically or manually, enabling the IRS to track preparer activity, enforce compliance, and identify patterns of errors or misconduct.^[54] They are not substitutes for SSNs or other TINs but serve specifically for preparer accountability in the tax preparation industry. PTIN applications and annual renewals are processed online through the IRS Practitioner Priority Service portal, requiring applicants to provide personal information, including prior-year tax return details for verification, and pay a non-refundable fee of $18.75 per application or renewal.^[54]^[57] All PTINs expire on December 31 each year, with renewal season opening in mid-October; failure to renew results in an inactive status, prohibiting compensated preparation until reactivated.^[58] The system supports IRS oversight by linking preparer actions to specific returns, though certain employee plans forms do not require PTIN disclosure.^[59] Non-compliance, such as preparing returns without a valid PTIN, can lead to penalties under Internal Revenue Code provisions for unauthorized practice.^[54]

Issuance Processes

Eligibility and Application for SSN

U.S. citizens are eligible to receive a Social Security Number (SSN) at any age, provided they submit required documentation proving age, identity, and citizenship.^[60] Lawful permanent residents and certain noncitizens lawfully admitted in nonimmigrant status with Department of Homeland Security (DHS) authorization to work in the United States are also eligible.^[61] ^[62] In general, only noncitizens authorized to engage in employment by DHS qualify, excluding undocumented individuals or those without work authorization, such as most international students unless they obtain specific permission.^[63] ^[64] Applicants must demonstrate they do not already possess an SSN, particularly those aged 12 or older requesting an original number, who are required to appear in person for verification.^[35] The primary application method for newborns is the Enumeration at Birth (EAB) program, initiated as a three-state pilot in August 1987 and fully implemented nationwide by 1989, allowing parents to request an SSN during the state's birth registration process with parental consent.^[16] ^[65] Under EAB, vital records offices transmit parent-provided data to the Social Security Administration (SSA), which assigns and mails the SSN card typically within two weeks, eliminating the need for separate parental applications or office visits.^[66] This program accounts for the majority of SSN issuances, with over 3.9 million cards issued via EAB in fiscal year 2023 alone.^[16] For individuals not covered by EAB, such as adults or noncitizens, applications require completing Form SS-5, the Application for a Social Security Card, and providing original or certified documents proving eligibility, including at least two items for age (e.g., birth certificate), identity (e.g., driver's license), and immigration status (e.g., passport with visa).^[67] ^[35] U.S.-based applicants can initiate the process online through the SSA website, self-schedule an in-person appointment at a local office, and present documents for verification; cards are mailed upon approval, typically within 10-14 business days.^[60] ^[68] Applications are free, with no fees for original issuances.^[63] Noncitizens entering on immigrant visas may use the Enumeration Beyond Entry (EBE) or Enumeration at Entry (EAE) processes, integrating SSN assignment with U.S. Citizenship and Immigration Services (USCIS) verification to streamline issuance post-admission.^[35] ^[69] Applicants must apply in person if aged 12 or older for an original SSN, and SSA verifies documents against federal databases to prevent fraud, such as cross-checking with DHS records for noncitizens.^[35] ^[70] Rejections occur if documentation is insufficient or if the applicant lacks qualifying status, with no appeals process beyond resubmission; persistent ineligibility directs individuals to alternative TINs like the Individual Taxpayer Identification Number (ITIN) for tax purposes only.^[67] As of January 2025, enhancements allow online pre-applications with automated scheduling to reduce wait times at SSA offices.^[68]

ITIN Application and Renewal Procedures

The Individual Taxpayer Identification Number (ITIN) is applied for using Form W-7, "Application for IRS Individual Taxpayer Identification Number," which must generally be submitted alongside a completed federal income tax return, such as Form 1040 or 1040-NR, unless the applicant qualifies for one of the enumerated exceptions outlined in the form's instructions.^[42]^[71] Eligibility requires demonstrating a need to file a U.S. tax return or be included as a spouse or dependent on one, while lacking eligibility for a Social Security Number (SSN).^[2] Applicants must provide supporting documentation to verify identity, foreign status, and—for dependents—U.S. residency. A valid passport, either original or certified by the issuing agency, suffices alone to establish both identity and foreign status.^[41] Absent a passport, two documents are required: one proving identity (e.g., a U.S. driver's license, foreign national ID card with photo, or USCIS Employment Authorization Document) and one proving foreign status (e.g., foreign birth certificate for minors under 18, foreign voter's registration card, or U.S. visa).^[41] Documents must be current, with originals required for items like birth certificates (for applicants under 18), medical or school records for young dependents, and proof of U.S. residency; certified copies are accepted for passports, but notarized copies generally are not.^[41] Originals submitted by mail are returned within 60 days to the address provided on the form.^[41] Submission options include mailing the package to the IRS's ITIN Operation in Austin, Texas (P.O. Box 149342 for U.S. Postal Service or 3651 S. Interregional Highway 35 for private delivery), or presenting it in person at an IRS Taxpayer Assistance Center offering ITIN services, a Volunteer Income Tax Assistance (VITA) site, or through a Certified Acceptance Agent (CAA) or Acceptance Agent, the latter two often charging fees and available internationally.^[42] In-person services authenticate documents on-site and return originals immediately, but appointments may require advance scheduling.^[42] The IRS processes applications in approximately 7 weeks under normal conditions, extending to 9-11 weeks during peak tax season (January 15 to April 30) or for overseas submissions.^[42] Applicants receive notification of status via mail, and the ITIN, if approved, is assigned with the original issuance date preserved for renewals.^[2] Renewal follows the same Form W-7 process, with applicants checking the "Renew an existing ITIN" box and providing the prior ITIN number if known (or indicating "No/Don’t know" otherwise).^[43] An ITIN expires on December 31 following the third consecutive tax year in which it is not used on a federal income tax return filed with the IRS, applying to any such unused ITIN regardless of issuance date.^[43]^[6] Additional batches of ITINs, identified by specific middle digits (e.g., 83-87 in certain years), have faced targeted expirations to enhance data integrity, but the three-year non-use rule governs ongoing validity.^[72] Renewal is unnecessary if an SSN is obtained or if the ITIN appears only on information returns like Form 1099 without tax filing involvement.^[43] Filing a tax return with an expired ITIN triggers processing delays, prevents claiming refundable credits like the Earned Income Tax Credit or Child Tax Credit until renewal, and may accrue penalties or interest on refunds.^[43] Applicants can verify expiration status through an IRS online account or prior tax records before submitting.^[43] Name changes since issuance require supporting evidence, such as a marriage certificate, attached to the renewal form.^[43] As with new applications, supporting documents must be resubmitted if originals are unavailable or if prior authentication lapses, ensuring compliance with current standards revised in 2024 to accept documents issued within 12 months absent standard expiration dates.^[40]

EIN Acquisition and Specialized Processes

Entities acquire an Employer Identification Number (EIN) primarily through submission of Form SS-4, Application for Employer Identification Number, to the Internal Revenue Service (IRS).^[73] The form requires details on the entity's legal name, structure, address, responsible party, and reason for application, such as starting a business, hiring employees, or opening a bank account.^[47] No application fee applies, and EINs are issued as permanent 9-digit identifiers in the format XX-XXXXXXX.^[46] The standard acquisition methods include online application via the IRS website, available Monday through Friday from 7:00 a.m. to 10:00 p.m. Eastern Time, which processes requests immediately upon validation.^[46] Fax submission to 855-641-6935 yields results within four business days, while mailed applications to designated IRS addresses take approximately four to five weeks.^[3] International applicants without a U.S. or U.S. territory address may apply by telephone at 267-941-1099, Monday through Friday from 6:00 a.m. to 11:00 p.m. Eastern Time.^[3] Only the responsible party—typically the principal officer, general partner, grantor, owner, or trustor—can apply, ensuring accountability for tax obligations.^[47] Specialized processes adapt the Form SS-4 for distinct entity types and circumstances. For corporations, partnerships, and LLCs, Line 9a specifies the entity type, influencing subsequent tax classification and reporting requirements.^[47] Trusts require designation of type (e.g., grantor, irrevocable, or bankruptcy) on Line 9b, with grantor trusts often using the grantor's SSN unless electing separate treatment.^[47] Estates apply post-death of the decedent, distinct from the deceased's SSN.^[47] Tax-exempt organizations, such as under section 501(c), may obtain an EIN prior to or concurrent with exemption applications like Form 1023, using Line 10 to indicate planned filing.^[74] Certain events necessitate a new EIN rather than updates to an existing one, including changes in business ownership (e.g., from sole proprietorship to corporation), bankruptcy filings creating a separate debtor estate, or establishment of disregarded entities requiring independent identification.^[48] Disregarded entities like single-member LLCs generally use the owner's TIN but can elect a separate EIN via Form 8832 for specific purposes.^[47] For international entities without U.S. operations, EIN acquisition supports withholding tax compliance under chapters 3 and 4 of the Internal Revenue Code, often requiring a Form W-8 series alongside SS-4.^[47] Applicants must complete Form SS-4 at least four to five weeks before needing the EIN for filings, with "Applied For" notations permissible on initial returns if delayed.^[47]

Usage in Tax Administration

Requirements for Tax Filing and Reporting

Individuals filing U.S. federal income tax returns are required to provide a valid Taxpayer Identification Number (TIN), typically a Social Security Number (SSN) for U.S. citizens and resident aliens eligible for one, or an Individual Taxpayer Identification Number (ITIN) for those ineligible for an SSN but with a filing obligation, such as certain nonresident aliens.^[1]^[2] Without a TIN, the Internal Revenue Service (IRS) cannot process the return, potentially resulting in rejection, denial of refunds or credits, and inability to claim dependents, as each dependent listed on the return must also have a valid TIN.^[6]^[29] Business entities, including corporations, partnerships, and sole proprietorships with employees or specific structures, must use an Employer Identification Number (EIN) when filing business tax returns such as Form 1120 or Form 1065, as the EIN serves as the primary identifier for entity-level reporting and withholding obligations.^[29] Payers of income, such as employers issuing Forms W-2 or entities reporting nonemployee compensation via Forms 1099, are mandated to obtain and report the recipient's TIN—via Form W-9 for U.S. persons—to ensure accurate income matching and prevent underreporting.^[8] Failure to provide a correct TIN to a payer triggers backup withholding at a rate of 24% on reportable payments, with the withheld amount remitted to the IRS.^[75] Non-compliance with TIN requirements incurs penalties under Internal Revenue Code sections 6721, 6722, and 6723, including $50 per failure to file correct information returns or furnish payee statements with accurate TINs, capped at $100,000 annually for small failures but escalating to $3 million for intentional disregard.^[76]^[77] Taxpayers or preparers omitting TINs on returns may face additional accuracy-related penalties of 20% on underpayments attributable to such errors, alongside potential criminal sanctions for willful failures in high-value reporting like Form 8300 for cash transactions over $10,000.^[78]^[79] These measures enforce TIN usage to maintain the integrity of tax administration by facilitating cross-verification of reported income against third-party data.^[76]

Integration with Employment and Benefits

Employers are required to obtain an employee's name and Social Security Number (SSN) upon hiring to facilitate payroll tax withholding and reporting.^[80] This includes entering the SSN on Form W-4 for federal income tax withholding allowances and on Form W-2 to report annual wages, Social Security, and Medicare taxes withheld.^[80] The Social Security Administration (SSA) matches the name and SSN on submitted W-2 forms to verify wage records for benefit eligibility.^[81] Businesses use an Employer Identification Number (EIN) to report employment taxes, including the employer's share of Social Security and Medicare taxes via Form 941 (Employer's Quarterly Federal Tax Return).^[82] The EIN identifies the employer for federal tax purposes in payroll processing, similar to how an SSN identifies individuals.^[11] Failure to include accurate SSNs or EINs on these forms can result in IRS penalties for incorrect reporting.^[80] An Individual Taxpayer Identification Number (ITIN) does not authorize employment or serve as a substitute for an SSN in payroll contexts; it is issued solely for tax filing by individuals ineligible for SSNs, such as certain nonresident aliens without work authorization.^[2] Employers cannot use ITINs to verify employment eligibility on Form I-9, and ITIN holders remain subject to immigration laws prohibiting unauthorized work.^[80] For benefits, the SSN tracks lifetime earnings credited toward Social Security retirement, disability, and survivor benefits, enabling the SSA to calculate payable amounts based on contributions via FICA taxes withheld from wages.^[83] Unemployment insurance claims and other federal benefits, such as Supplemental Security Income, also require an SSN for identity verification and payment processing, linking employment history to eligibility determinations.^[83] This integration ensures contributions during employment directly fund post-retirement entitlements, with the SSA maintaining records tied to the SSN for actuarial accuracy in program solvency projections.^[83]

Mandatory Disclosures and Penalties for Non-Compliance

Under Internal Revenue Code (IRC) Section 6109(a), taxpayers are required to include their taxpayer identification number (TIN)—which may be a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or Employer Identification Number (EIN)—on all tax returns, statements, and other documents filed with the Internal Revenue Service (IRS).^[84] Similarly, filers of information returns, such as Forms 1099 or W-2, must include the correct TIN of payees to whom payments are reportable, ensuring accurate matching and verification against IRS records. IRC Section 6109(d) mandates that any person whose TIN is required on such a document must furnish it to the requester upon demand, applicable to both individuals providing SSNs or ITINs and entities supplying EINs for business transactions.^[84] Failure to furnish a correct TIN when required triggers penalties under IRC Section 6723(a), imposing $50 for each such noncompliance, excluding cases already covered by penalties for filing or furnishing incorrect statements. For payers or filers submitting information returns with missing or incorrect TINs, IRC Section 6721(e) applies a higher penalty for intentional disregard, starting at $630 per return (as adjusted for inflation in calendar year 2024) with no annual maximum, escalating based on the extent of underreporting facilitated by the error.^[76] Reasonable cause exceptions under IRC Section 6724 may waive or reduce these penalties if the failure resulted from events beyond the filer's control, such as unresponsiveness from the payee despite reasonable solicitation efforts, documented via IRS Form 8809 or equivalent affidavits.^[85] Payee non-compliance, such as refusing to provide a TIN, obligates the payer to initiate backup withholding at 24% under IRC Section 3406, with separate penalties for failure to withhold and report the amounts, potentially up to $290 per failure in 2024 adjusted terms under IRC Section 6721. For ITIN holders, additional scrutiny applies in renewal contexts, where failure to disclose changes in status can lead to revocation and reclassification of prior filings, triggering audit risks and compounded penalties for underpayment. EIN non-compliance by entities, including use of invalid numbers on filings, incurs parallel IRC Section 6721 penalties, with IRS enforcement prioritizing high-volume filers; in fiscal year 2023, over 500 million information returns were processed, with TIN mismatches contributing to approximately 10% of assessed penalties. Non-willful violations may qualify for first-time abatement if the taxpayer has no prior penalties in the prior three years and promptly corrects the issue.^[76]

Privacy and Security Issues

Vulnerabilities to Identity Theft and Fraud

Taxpayer identification numbers (TINs), particularly Social Security Numbers (SSNs), serve as unique lifelong identifiers that facilitate fraudulent impersonation when compromised, enabling criminals to file false tax returns, claim refunds, secure employment, or access benefits.^[86] This vulnerability stems from the widespread reuse of SSNs across non-tax sectors like banking, healthcare, and employment verification, creating multiple entry points for data breaches and theft, unlike more ephemeral identifiers.^[87] Individual Taxpayer Identification Numbers (ITINs), issued to non-citizens ineligible for SSNs, face similar risks, often exploited in employment-related fraud where mismatches between reported wages and taxpayer records reveal synthetic identities blending real and fabricated data.^[88] Tax refund fraud represents a primary exploitation vector, with criminals using stolen SSNs or ITINs to e-file returns ahead of victims, diverting anticipated refunds—estimated at billions annually in attempted fraud before IRS filters intervene.^[89] In fiscal year 2024, the IRS's Identity Theft Tax Refund Fraud program identified and mitigated significant volumes through data analytics, though the scale underscores persistent gaps in preemptive detection.^[90] Employment identity theft, involving unauthorized use of TINs for payroll withholding to generate fraudulent W-2 forms or evade taxes, reported 37,556 cases to the FTC in 2024, a 20% increase from prior years, often leaving victims with unexplained IRS notices or credit issues.^[91] Broader identity theft incidents incorporating TINs contributed to 1.1 million reports and over $12.7 billion in U.S. losses in 2024, with tax-related schemes amplified by the seasonal filing deadline that pressures victims into delayed resolutions averaging over 500 days for IRS case processing in early 2025.^[92]^[93] Criminal actors, including organized groups, increasingly target TINs via phishing, data breaches, or dark web purchases, as evidenced by FBI alerts in April 2025 on schemes filing false returns with stolen identities.^[94] Employer Identification Numbers (EINs), while less prone to personal identity theft, expose businesses to fraudulent entity creation for money laundering or illicit fund routing when obtained via forged applications.^[95] These vulnerabilities persist due to the static nature of TINs, lacking built-in expiration or multi-factor authentication, rendering them susceptible to long-term misuse once acquired.^[96]

IRS Safeguards and Data Protection Protocols

The Internal Revenue Service (IRS) maintains taxpayer identification numbers (TINs), including Social Security Numbers (SSNs), Individual Taxpayer Identification Numbers (ITINs), and Employer Identification Numbers (EINs), as integral components of Federal Tax Information (FTI) under strict confidentiality mandates established by Section 6103 of the Internal Revenue Code, which prohibits unauthorized disclosure of returns and return information except as explicitly authorized by law.^[97] This legal framework requires the IRS to implement safeguards ensuring the protection of TINs from unauthorized access, use, or dissemination, with violations subject to criminal penalties including fines up to $5,000 and imprisonment up to five years for federal employees.^[97] Compliance is enforced through internal policies aligned with IRS Publication 1075, which outlines security guidelines for FTI, emphasizing risk-based protections tailored to the sensitivity of identifiers like TINs that enable linkage to personal financial data.^[98] The IRS Office of Safeguards oversees the implementation of these protocols, with a mission to verify adherence to Section 6103(p)(4) requirements for confidentiality, particularly for FTI shared with or accessed by federal, state, local agencies, contractors, and internal personnel.^[99] Internally, access to TIN data is restricted via least-privilege principles, multifactor authentication (MFA) for all accounts—including remote and privileged access—and personnel screening processes that include background checks and annual access agreement reviews.^[98] Physical security measures prohibit unauthorized entry to data centers housing TIN records, with badge systems, visitor logs, and anti-tailgating protocols; digital systems employ account lockouts after three failed logon attempts within 120 minutes and weekly audit log reviews for anomalous activity.^[98] Encryption protocols mandate Federal Information Processing Standards (FIPS) 140-validated modules for TIN data at rest and in transit, using at least 128-bit Advanced Encryption Standard (AES) for transmissions, including email and Virtual Private Networks (VPNs) for external access.^[98] Mobile devices and backups containing FTI undergo full-disk encryption, while key management follows NIST SP 800-57 guidelines to prevent compromise.^[98] To mitigate identity theft risks associated with TINs, the IRS has deployed Identity Protection Personal Identification Numbers (IP PINs) for over 50 million taxpayers as of 2024, allowing authentication without full SSN disclosure, and integrated third-party tools like ID.me for secure online verification.^[100] Recent enhancements under the 2019 Taxpayer First Act include formalized Security Summit collaborations for threat intelligence sharing and improved firewalls with 24/7 monitoring.^[101] Incident response protocols require reporting potential breaches involving TINs to the Treasury Inspector General for Tax Administration (TIGTA) and IRS within 24 hours, followed by disconnection of affected systems, forensic analysis, and annual tabletop exercises to test containment and recovery.^[98] Audit records for TIN access are retained for seven years, with vulnerability scans conducted monthly and remediation prioritized by risk level.^[98] These measures, while robust on paper, are subject to ongoing evaluation; for instance, 2023 Government Accountability Office reviews identified gaps in implementation, prompting further access restrictions and data reviews by the IRS.^[102] Overall, the protocols prioritize causal prevention of data exfiltration through layered defenses, though legacy systems—some over 25 years old—continue to pose modernization challenges.^[103]

Empirical Data on Breaches and Incidents

In fiscal year 2024, the IRS Taxpayer Protection Program detected 10,119 potential stolen identity tax returns, reflecting incidents where taxpayer identification numbers such as Social Security numbers (SSNs) were misused to file fraudulent claims.^[104] The Taxpayer Advocate Service processed 13,649 identity theft cases during the same period, accounting for 5.3% of its total caseload of 256,737 cases, with many involving SSN compromise leading to erroneous tax refunds or account disruptions.^[104] Tax professionals reported over 250 data breaches to the IRS in 2024, affecting approximately 200,000 taxpayers and frequently exposing SSNs alongside other sensitive data like filing statuses.^[105] By the first half of 2025, reports climbed to nearly 300 breaches impacting up to 250,000 clients, underscoring persistent vulnerabilities in third-party handling of taxpayer data.^[106] The Federal Trade Commission (FTC) recorded 1,135,291 identity theft reports in 2024 via its Consumer Sentinel Network, with 88,008 categorized as employment- or tax-related fraud—often reliant on SSN misuse for unauthorized filings or benefit claims—and 265,975 involving government documents or benefits, a category explicitly tied to SSN exploitation.^[107] Within tax-related incidents, 37,556 reports specifically involved tax fraud, where perpetrators leveraged stolen taxpayer identification numbers to intercept refunds or evade detection.^[107] Notable large-scale breaches have amplified SSN exposure risks. In 2024, the National Public Data incident compromised a database containing 272 million unique SSNs, enabling widespread potential for synthetic identity fraud combining real SSNs with fabricated details.^[108] A May 2025 LexisNexis breach leaked over 364,000 SSNs alongside personal identifiers, heightening threats of tax-related identity theft.^[109] Healthcare and education sector incidents during 2020–2025, such as those affecting millions via providers like Community Health Center, Inc., routinely included SSN disclosures, contributing to secondary tax fraud vectors.^[110]

Controversies and Criticisms

Overreach in Non-Tax Applications of SSN

The Social Security Number (SSN), established in 1936 exclusively for tracking workers' earnings under the Social Security program, has proliferated into a de facto national identifier for myriad non-tax purposes, exemplifying mission creep where an initially narrow tool expands without explicit legislative mandate.^[111]^[112] By the 1960s, federal agencies began repurposing it beyond benefits administration: the Civil Service Commission adopted it in 1961 for employee identification, and the Internal Revenue Service formalized its use as a taxpayer ID in 1962, though the latter remains tied to tax enforcement.^[111] Subsequent decades saw unchecked extension to private and state-level applications, including requirements for opening bank accounts under federal banking regulations, obtaining driver's licenses in 49 states as of 2005 (with varying enforcement), applying for federal welfare programs like Temporary Assistance for Needy Families, and enrolling in Medicare, where SSNs serve as health insurance claim numbers despite known vulnerabilities.^[113]^[114] Critics, including privacy advocates and congressional witnesses, contend this expansion constitutes governmental and institutional overreach, transforming a voluntary earnings tracker into a compulsory key for everyday transactions and services, thereby eroding individual privacy without commensurate benefits in efficiency or fraud prevention.^[112] The Privacy Act of 1974 attempted to curb federal overreach via Section 7, prohibiting agencies from conditioning services or benefits on SSN disclosure unless authorized by federal statute, with the intent to prevent its routine demand as a condition of eligibility.^[115] However, the Act proved largely ineffective; it applied only to federal entities, exempted tax-related uses, and failed to halt private-sector adoption—such as banks and universities requiring SSNs for account opening or student aid—or state mandates, leading to persistent mission creep.^[115]^[116] By 2006, testimony before Congress highlighted how SSNs underpin non-essential verifications like jury selection and professional licensing, amplifying risks of data aggregation and unauthorized sharing across databases.^[112] Legislative efforts to restrict non-tax uses have yielded mixed results, often stymied by bureaucratic reliance on the SSN's convenience for cross-referencing records. Federal hearings in 1999 and 2006 examined SSN misuse, prompting calls for prohibitions on its display or sale, but comprehensive bans faltered; the 2004 Identity Theft Enforcement and Restitution Act addressed penalties without limiting collection.^[117] States responded more aggressively: as of 2005, over 40 had enacted laws curbing SSN use in public documents or as identifiers for non-federal purposes, such as restricting its appearance on driver's licenses or health insurance cards.^[113] Despite these measures, empirical evidence links the SSN's ubiquity to heightened identity theft— with federal data showing over 1.4 million SSN-related fraud complaints in 2003 alone—underscoring causal trade-offs where administrative ease fosters systemic vulnerabilities rather than robust verification alternatives.^[114]^[118] Proponents of restraint argue that alternatives like randomized identifiers or biometric verification could mitigate overreach without compromising legitimate administrative needs, though adoption lags due to entrenched infrastructure.^[119]

ITIN Usage and Incentives for Non-Citizen Tax Participation

The Individual Taxpayer Identification Number (ITIN) enables non-citizens ineligible for a Social Security Number (SSN), including undocumented immigrants, to file U.S. federal tax returns and report income subject to taxation, such as wages from unauthorized employment or U.S.-sourced investments.^[2]^[6] In tax year 2022, the IRS processed approximately 3.8 million returns filed by primary taxpayers using ITINs, encompassing both resident and non-resident aliens, with reported taxable income totaling about $14.4 billion. ITIN holders can claim refundable tax credits where applicable, including the Child Tax Credit for dependents issued ITINs or SSNs, but remain barred from benefits like the Earned Income Tax Credit or Social Security eligibility.^[6] The program's structure incentivizes non-citizen tax participation by facilitating refunds of overwithheld taxes—often from payroll deductions on income earned without work authorization—and documenting compliance, which some immigration advocacy sources argue supports future legalization pathways by establishing a record of law-abiding residency.^[120] Estimates indicate undocumented immigrants filed taxes via ITINs contributed roughly $96.7 billion in federal, state, and local taxes in 2022, including payroll withholdings averaging $8,889 per person, though net refunds to ITIN filers reduce the effective revenue gain.^[121] This participation is voluntary but encouraged through IRS outreach and the practical need to reconcile withholding discrepancies or claim legitimate refunds, without altering the filer's immigration status or conferring work rights.^[122] Critics contend that these incentives, particularly refundable credits and the ability to process returns without SSN verification of legal status, effectively subsidize illegal presence by providing financial returns on unauthorized economic activity, thereby distorting immigration incentives and tax equity.^[123] Treasury Inspector General for Tax Administration (TIGTA) audits have highlighted that the ITIN system grants illegal aliens access to tax advantages unavailable to compliant non-filers, potentially eroding enforcement of immigration laws and complicating IRS administration by inflating refund claims tied to undocumented dependents.^[123] Congressional testimony from fiscal analysts asserts that the vast majority of ITINs are held by undocumented individuals, and refund mechanisms act as a pull factor for sustained illegal immigration, recommending reforms to eliminate such credits as a deterrent.^[124] These concerns persist despite IRS assurances that ITINs serve solely tax purposes and do not authorize benefits or employment, as empirical patterns show persistent growth in ITIN issuance—nearly 900,000 in 2023—amid debates over whether the program prioritizes revenue collection over holistic policy coherence.^[125]^[122] The Internal Revenue Code (IRC) Section 6103 establishes strict confidentiality for taxpayer returns and return information, including Taxpayer Identification Numbers (TINs) such as Social Security Numbers (SSNs) and Individual Taxpayer Identification Numbers (ITINs), prohibiting disclosure by IRS personnel except under enumerated exceptions.^[97] These exceptions permit sharing with federal agencies for administering tax laws or specific non-tax statutes, such as disclosures to the Social Security Administration for benefit verification or to the Department of Justice for criminal investigations involving tax-related offenses.^[126] However, such provisions enable interagency data flows that critics argue facilitate government surveillance by linking TINs as unique identifiers across disparate databases, potentially allowing tracking of individuals' financial activities without individualized judicial oversight.^[127] In practice, TIN data-sharing has expanded to support enforcement priorities beyond taxation, raising risks of mission creep into broader monitoring. For instance, under IRC 6103(i)(7), the IRS may disclose non-return information to federal agencies administering civil statutes, including immigration enforcement, as evidenced by a 2025 memorandum of understanding between the IRS and Immigration and Customs Enforcement (ICE) authorizing access to ITIN-linked records for deportation investigations.^[128] This agreement, which involves building dedicated IRS systems for ICE queries on taxpayer addresses and filing status, has prompted lawsuits alleging violations of Section 6103's limits on disclosures, with plaintiffs contending it erodes the firewall between tax administration and immigration policing.^[129] Privacy advocates, including the Center on Budget and Policy Priorities, warn that erroneous data matches could subject U.S. citizens to unwarranted scrutiny, as TINs often serve as gateways to cross-referencing with non-tax federal records like those in fusion centers or national security databases.^[130] Empirical concerns stem from historical patterns of data aggregation amplifying surveillance capabilities. TINs, mandated for tax compliance under IRC Sections 6109 and 6724, underpin over 1.1 billion annual IRS information returns (e.g., W-2s and 1099s), much of which is shared with agencies like the Department of Health and Human Services for program eligibility determinations.^[131] A 2010 Treasury report highlighted that while disclosures require written requests and safeguards, the cumulative effect of routine sharing—coupled with technological advancements in data analytics—poses risks of de-anonymization and profiling, particularly when TINs intersect with surveillance tools like the Treasury's Office of Foreign Assets Control (OFAC) sanctions lists.^[127] Incidents of misuse, though rare due to penalties under IRC 7213 (up to five years imprisonment for unauthorized disclosures), underscore vulnerabilities; for example, a 2019 Government Accountability Office audit found inconsistencies in agency compliance with post-disclosure protections, potentially exposing TIN holders to secondary risks from downstream breaches. These dynamics illustrate how TIN-centric data-sharing, while legally bounded, inherently risks transforming tax records into instruments of pervasive government oversight.

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Code of Federal Regulations § 422.104 - Social Security
We can assign you a social security number if you meet the evidence requirements in § 422.107 and you are: (1) A United States citizen; or (2) An alien ...Missing: criteria | Show results with:criteria
[63]
[PDF] Foreign Workers and Social Security Numbers
In general, only noncitizens authorized by the USCIS to work in the United States can get an SSN. How do I apply for a Social Security number and card? Applying ...Missing: criteria | Show results with:criteria
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[PDF] International Students and Social Security Numbers
In general, only noncitizens who have DHS' permission to work can apply for an SSN. We suggest you wait 48 hours after reporting to your school before you ...Missing: criteria | Show results with:criteria
[65]
Reports & Studies - Social Security History
Implemented in 1989, Enumeration at Birth (EAB) is a program where SSA assigns an SSN and issues a Social Security card to an infant, with the parent's approval ...
[66]
What is Enumeration at Birth and how does it work? - Social Security
Dec 30, 2022 · The Enumeration at Birth (EAB) program eliminates the need for a parent to gather the necessary documents, complete an Application for a Social Security Card ( ...Missing: history | Show results with:history<|control11|><|separator|>
[67]
[PDF] Application for Social Security Card
NOTE: If you are age 12 or older and have never received a Social Security number, you must apply in person. Replacement Social Security Card. To apply for a ...Missing: criteria | Show results with:criteria
[68]
A Faster and More Convenient Way to Request a Social Security ...
Jan 10, 2025 · Start the application online, self-schedule an appointment, then bring any required documents to your local Social Security office or card ...
[69]
[PDF] Apply for your Social Security Number While Applying for ... - USCIS
You should receive your SSN card within 2 weeks after we have everything we need to process your application, including verification of your immigration ...
[70]
SSA Handbook § 101 - Social Security
Aug 10, 2011 · To apply for an SSN, you need to provide at least two documents to prove your age, identity, and United States (U.S.) citizenship or lawful ...
[71]
About Form W-7, Application for IRS Individual Taxpayer ...
Use Form W-7 to apply for an IRS individual taxpayer identification number (ITIN). You can also use this form to renew an existing ITIN that is expiring.Missing: definition | Show results with:definition
[72]
It's time again for folks to renew their ITINs…here are some ... - IRS
ITINs with middle digits 83-87 or not used in 3 years expire. Renew using Form W-7 with required documents, and apply as soon as possible.
[73]
About Form SS-4, Application for Employer Identification Number (EIN)
Feb 19, 2025 · An EIN is a 9-digit number (for example, 12-3456789) assigned to employers, sole proprietors, corporations, partnerships, estates, trusts, ...Instructions · Reinstatement of Form SS-4’s... · Formulario SS-4 del IRS
[74]
Obtaining an employer identification number for an exempt ... - IRS
Jan 30, 2025 · You can apply for an EIN online, by fax, by mail. International applicants may apply by phone. See the instructions for Form SS-4, Application for Employer ID ...
[75]
Filing Forms W-2 and 1042-S without payee TINs - IRS
Nov 13, 2024 · However, sections 6721, 6722, and 6723 of the Internal Revenue Code allow the IRS to impose penalties on withholding agents who withhold too ...
[76]
Information return penalties | Internal Revenue Service
An information return penalty may apply if you don't file information returns or provide payee statements on time. We mail you Notice 972CG if you owe a ...
[77]
20.1.7 Information Return Penalties | Internal Revenue Service
IRC 6723 provides for a penalty of $50 for each failure, with a maximum of $100,000 for any calendar year, to comply with other information reporting ...
[78]
Accuracy-related penalty | Internal Revenue Service
Apr 16, 2025 · The accuracy-related penalty is 20% of the portion of the underpayment of tax that is attributable to negligence or disregard of rules or regulations.
[79]
IRS Form 8300 reference guide | Internal Revenue Service
Failure to include all required information or inclusion of incorrect information, on Form 8300, may result in civil or criminal penalties. If customer refused ...
[80]
Hiring employees | Internal Revenue Service
Mar 14, 2025 · You are required to get each employee's name and Social Security number (SSN) and to enter them on Form W-2 (this requirement also applies to ...
[81]
Employer W-2 Filing Instructions & Information | Critical Links
Each year employers send Copy A of Forms W-2 to Social Security. Social Security matches the name and Social Security number (SSN) on each Form W-2.Missing: integration | Show results with:integration
[82]
Understanding employment taxes | Internal Revenue Service
May 7, 2025 · Employers generally must withhold Social Security and Medicare taxes from employees' wages and pay the employer share of these taxes.
[83]
[PDF] Understanding the Benefits - Social Security
You need it to get a job and pay taxes. We use your. Social Security number to track your earnings while you're working and your benefits after you're getting.
[84]
26 U.S. Code § 6109 - Identifying numbers - Law.Cornell.Edu
If any person is required to include the TIN of another person on a return under paragraph (1) or (2), such other person shall furnish his TIN to such person.
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[PDF] Publication 1586 (Rev. 7-2023) - IRS
Only one penalty is imposed with respect to a single information return, even if there is more than one failure with respect to the return.
[86]
What To Know About Tax Identity Theft | Consumer Advice
Tax identity theft is when someone uses your Social Security number and personal information to steal your tax refund or to get employment.
[87]
Identity theft guide for individuals | Internal Revenue Service
Act now to report, prevent and recover from tax-related identity theft. Learn how to protect your information so no one can get your refund, file a return ...
[88]
[PDF] GAO-20-492, EMPLOYMENT-RELATED IDENTITY FRAUD
May 6, 2020 · 27 Third, while our analysis shows that employment-related identity fraud may be a more widespread problem than the ITIN/SSN mismatch that IRS ...Missing: vulnerabilities | Show results with:vulnerabilities
[89]
[PDF] PROBLEM TITLE IDENTITY THEFT - Taxpayer Advocate Service - IRS
Tax-related identity theft is stealing info to file fraudulent returns. Victims face long IRS processing delays, sometimes over 22 months, for refunds.Missing: statistics | Show results with:statistics
[90]
[PDF] 2024 ISAC Annual Report - IRS
Nov 20, 2024 · Identity Theft Tax Refund Fraud ISAC – 2024 Annual. Report. Page ... data analysis in identifying suspected identity theft tax refund fraud.Missing: statistics | Show results with:statistics
[91]
Identity Theft Statistics in 2025: Looking Into America's Fastest ...
Oct 13, 2025 · Employment Identity Theft With 37,556 reported cases in 2024, employment-related identity theft might seem minor, but it grew 20 percent year- ...
[92]
U.S. Fraud and Identity Theft Losses Topped $12.7 Billion In 2024
May 30, 2025 · In 2024, U.S. fraud and identity theft losses totaled over $12.7 billion, with 1.1 million identity theft reports and 2.6 million fraud cases. ...
[93]
Identity Theft Awareness and Update on IRS Processing of Identity ...
Jan 29, 2025 · So far in FY 2025, data shows the average processing cycle time for that specific subset of backlogged IDTVA cases is 515 days. Since July 13, ...
[94]
Criminal Actors Steal US Taxpayer Identity to File False Tax Returns ...
Apr 2, 2025 · The FBI is warning the public about criminal actors stealing US taxpayer identities to file false tax returns and fraudulently claim refunds.<|separator|>
[95]
[PDF] 2025.07.31 Execution Version CIP TIN Exemption Order Board Only
Jul 31, 2025 · The combination of the increase in vulnerability of TINs to identity theft and the availability of reliable alternative options for verification ...
[96]
[PDF] Social Security Number and Individual TaxpAYER IDENTIFICATION ...
Mar 10, 2004 · The IRS utilizes ITINs to help it track the tax identity, tax history, and the compliance of individuals who do not have SSNs. The. ITINs are ...
[97]
26 U.S. Code § 6103 - Confidentiality and disclosure of returns and ...
Return information shall be disclosed to members of the general public to the extent necessary to permit inspection of any accepted offer-in-compromise under ...
[98]
[PDF] Publication 1075 Tax Information Security Guidelines. - IRS
6103(p)(4) safeguard requirements through the identification and mitigation of any risk of loss, breach or misuse of Federal Tax Information (FTI) held by ...
[99]
Safeguards program | Internal Revenue Service
Apr 2, 2025 · The mission of the Office of Safeguards is to promote taxpayer confidence in the integrity of the tax system by ensuring the confidentiality of IRS information.IRS disclosure awareness... · Nessus audit files · Safeguard Security Report
[100]
10 key areas where the IRS has stepped up protections for taxpayer ...
May 10, 2024 · Further restricting user access. · More robust protective security controls. · More frequent data reviews. · Improved firewalls. · Stronger 24/7 ...
[101]
Taxpayer First Act - Cybersecurity and Identity Protections
May 29, 2025 · The Act formalizes the IRS' ongoing Security Summit efforts to work collaboratively with the public and private sectors to protect taxpayers from identity ...Missing: protocols | Show results with:protocols
[102]
IRS Needs to Address Critical Safeguard Weaknesses | U.S. GAO
Aug 14, 2023 · Federal tax law gives IRS the authority to inspect safeguards for agencies that receive taxpayer information from IRS in certain circumstances.
[103]
Outdated and Old IT Systems Slow Government and Put Taxpayers ...
Feb 15, 2023 · IRS uses hundreds of applications, software, and hardware systems that are outdated—25 years or older, or written in a programming language that ...
[104]
[PDF] Data Book, 2024 | Internal Revenue Service
This report describes activities conducted by the Internal Revenue Service during Fiscal Year. 2024 (October 1, 2023, through September 30,. 2024).
[105]
Tax pros urged to guard against identity theft with updated Written ...
Dec 6, 2024 · This year, the IRS has already received more than 250 reports of data breach incidents from tax professionals affecting approximately 200,000 ...
[106]
Security Summit: IRS reminds tax pros to guard against identity theft ...
Aug 26, 2025 · Beat bad actors: Report data theft immediately · Report it to a local IRS Stakeholder Liaison to alert the IRS to take steps to block fraudulent ...Missing: focus vulnerabilities
[107]
[PDF] Consumer Sentinel Network Data Book 2024
The FTC received 449,032 reports from people who said their information was misused with an existing credit card or when applying for a new credit card.
[108]
National Public Data returns after massive Social Security Number ...
Aug 15, 2025 · National Public Data suffered an alleged breach in 2024 against a data base that, it turned out, carried 272 million unique social security ...Missing: 2020-2025 | Show results with:2020-2025
[109]
May 2025 Data Breaches: 184M Passwords, 364K SSNs Leaked
Security Breaches Reported in May 2025 · LexisNexis leaked social security numbers and other personal data of over 364000 people | The Verge · Australian Human ...
[110]
Data Breaches That Have Happened This Year (2025 Update)
Community Health Center, Inc Cyberattack: More than 1 million patients are compromised in massive cyberattack in the largest healthcare data breach of the year ...
[111]
Reports & Studies - Social Security History
In 1962, IRS began using the SSN as its official taxpayer identification number. The real explosion in SSN usage came about during the computer revolution of ...
[112]
[PDF] Testimony and Statement for the Record of Marc Rotenberg ... - EPIC
Mar 16, 2006 · Social Security numbers have become a classic example of "mission creep," where a program designed for a specific, limited purpose has been ...
[113]
GAO-05-1016T, Social Security Numbers: Federal and State Laws ...
Many states have also enacted their own legislation to restrict the use and display of SSNs, focusing on public display restrictions, SSN solicitation, and ...
[114]
How Social Security Numbers Became A Form Of National ... - NPR
Mar 22, 2018 · The Social Security number was never meant to be a form of national identification. And yet, here were are: Nine digits that rule our lives and ruin our lives.
[115]
[PDF] The Social Security Number: Legal Developments Affecting Its ...
Feb 8, 2012 · Section 7 of the Privacy Act of 1974 provided some limits on compulsory divulgence of the social security number to government entities. However ...
[116]
[PDF] REAL ID: The Devil You Don't Know
The extensive reliance on SSNs as a unique identifier is a salient example of mission creep. In 1936, the SSA began to assign each eligible worker an SSN that ...
[117]
USE AND MISUSE OF SOCIAL SECURITY NUMBERS | Congress.gov
The Subcommittee will hold a hearing to examine the increasing use and misuse of Social Security numbers (SSNs).
[118]
Use and Misuse of the Social Security Number - Epic.org
I believe that legislation to limit the collection and use of the SSN is appropriate, necessary, and fully consistent with US law.
[119]
National ID Mission Creep | Cato at Liberty Blog
May 14, 2009 · National ID Mission Creep. By Jim Harper. SHARE. It's a given that, once in place, a national ID would be used for additional purposes. In case ...
[120]
Individual Taxpayer Identification Number (ITIN) - NILC
Apr 1, 2024 · An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the US Internal Revenue Service (IRS).Who Uses An Itin? · Do Itin-Filers Pay Taxes? · Who Processes Itin...
[121]
Tax Payments by Undocumented Immigrants – ITEP
Jul 30, 2024 · We estimate that undocumented immigrants paid $96.7 billion in US taxes in 2022, including $59.4 billion in payments to the federal government and $37.3 ...
[122]
Additional ITIN information | Internal Revenue Service
Sep 18, 2025 · ITINs do not prove identity outside the Federal tax system, and should not be offered or accepted as identification for non-tax purposes.
[123]
TIGTA Reviews Use of ITIN Program to Target Illegal Aliens
The IRS began issuing ITINs in July 1996. [30] However, the ITIN Program, as implemented, may cause tax administration difficulties. This conclusion is based on ...
[124]
[PDF] The Cost of the Border Crisis Testimony before the ... - Congress.gov
May 8, 2024 · The vast majority of ITIN recipients are illegal aliens according to ... border and remove incentives that encourage illegal immigration.
[125]
[PDF] IRS Processing of Individual Taxpayer Identification Numbers
ITINs are for those without SSNs to fulfill tax obligations. The IRS issues them via Form W-7, and in 2023, issued nearly 900,000.
[126]
11.3.28 Disclosure to Federal Agencies for Administration of ... - IRS
Apr 21, 2025 · IRC 6103(i)(7)(A) allows IRS to disclose return information (other than taxpayer return information) to officers and employees of any federal ...
[127]
[PDF] Scope and Use of Taxpayer Confidentiality and Disclosure Provisions
... required to file tax returns, but does not file tax returns; ... Section 6103 of the Internal Revenue Code (Code) prohibits the disclosure of tax returns or.
[128]
The IRS Is Building a Vast System to Share Tax Records With ICE
Jul 15, 2025 · The Internal Revenue Service is building a computer program that would give deportation officers unprecedented access to confidential tax data.
[129]
Lawsuit aims to stop taxpayer information sharing with ICE | GBH
Oct 1, 2025 · A group of immigration and tax advocates have sued to block two federal agencies from sharing taxpayer information with U.S. Immigration and ...
[130]
IRS-ICE Agreement Weakening Privacy Protections Poses Risks for ...
Apr 21, 2025 · The risks of IRS data sharing extend far beyond people who are undocumented. Individuals could be erroneously identified as targets of ICE ...Missing: surveillance | Show results with:surveillance
[131]
IRS information sharing programs | Internal Revenue Service
Feb 14, 2025 · The IRS is allowed to share tax information with other government agencies as authorized under Internal Revenue Code (IRC) Section 6103.