Posts tagged as:

EIN

Ask the Taxgirl: ¿Cómo puedo obtener un ITIN? (How Do I Get a TIN?)

February 4, 2008 · 10 comments

Taxpayer asks:
¿Cómo puedo obtener un ITIN?
(How can I get an ITIN?)

Taxgirl says:

Since I get a lot of variations on a theme of this question (SSN/EIN/ITIN), I will answer a bunch of them at one time:

To get a SSN (Social Security Number), you will need to complete Form SS-5, Application for a Social Security Card (available online or by calling 1.800.772.1213). You also must submit evidence of your identity, age and US citizenship or lawful alien status.

An EIN (Employer Identification Number) is also known as a federal tax identification number and is used to identify a business entity. To get an EIN, you will need to complete form SS-4 (you can apply online).

IRS issues ITINs (Individual Taxpayer Identification Numbers) to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. An ITIN is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a SSN. An ITIN is a 9-digit number, beginning with the number “9″, formatted like an SSN. To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. You will have to show proof of foreign/alien status.

If you have questions about which number is most appropriate for you, contact your tax professional. If you cannot afford legal or accounting services, do not ignore the ITIN requirement – you may be missing out on tax or other benefits that you would be entitled to receive. Contact legal services in your town or county – you might be eligible for free legal aid.

Like any good lawyer, I need to add a disclaimer: Unfortunately, it is impossible to give comprehensive tax advice over the internet, no matter how well researched or written. Before relying on any information given on this site, contact a tax professional to discuss your particular situation.

Have a question? Ask the Taxgirl!

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Ask the Taxgirl: No TIN or EIN for a vendor

January 29, 2008 · 3 comments

Taxpayer asks:
Can you please tell me what I should do if the independent contractor has not provided me with his TIN or EIN number? Should I send in the 1099 without a number?

Taxgirl says:
This is probably one of those answers that I’ll get flak for but I’m giving you my opinion anyway…

The official rules say to send it on without the TIN or EIN. This is, of course, after you’ve made a good faith effort to get the information.

I usually write “REFUSED” in the space where the TIN or EIN would go. I do this so that the IRS is on notice that I didn’t forget – I just couldn’t get the number. “REFUSED” feels loaded and has the potential to tick folks off. But I look at it this way: the rules are what they are. And if I ask and you don’t tell me, the burden should shift to you, not me. So there you go.

It is worth noting that there may be penalties to the payor for not submitting a proper TIN or EIN. There are also penalties for not providing your own TIN or EIN to a payor. So it’s important to make an effort to fill out the proper paperwork.

Like any good lawyer, I need to add a disclaimer: Unfortunately, it is impossible to give comprehensive tax advice over the internet, no matter how well researched or written. Before relying on any information given on this site, contact a tax professional to discuss your particular situation.

Have a question? Ask the Taxgirl!

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