Taxpayer Identification Numbers

A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. Most taxpayers will use a Social Security Number (SSN) issued by the SSA. Additional TINs issued by the IRS include:

• Employer Identification Number (EIN);
• Individual Taxpayer Identification Number (ITIN);
• Taxpayer Identification Number for pending U.S. Adoptions (ATIN);
• Preparer Taxpayer Identification Number (PTIN);

A taxpayer generally must list on his or her individual income tax return the social security number (SSN) of any person for whom he or she claims an exemption. If his or her dependent or spouse does not have and  is not eligible to get an SSN, the taxpayer must list the ITIN instead of an SSN. The taxpayer does not need an SSN or ITIN for a child who was born and died in the same tax year. Instead of an SSN or ITIN, attach a copy of the child's birth certificate and write DIED on the appropriate exemption line of the tax return.