- Taxpayer ID Number
Taxpayer ID Number / taxpayer identification number (TIN)USAAn identification number used by the IRS in the administration of federal tax laws. It is issued either by the Social Security Administration (SSA: ) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS. A TIN must be furnished on returns, statements, and other tax related documents.A TIN may be any of the following:• SSN. An individual may have an SSN. If the individual does not have, and is eligible for, an SSN, he or she must use Form SS-5 to apply for an SSN. The SSA will tell the individual if he or she is eligible to get an SSN.• Individual taxpayer identification number (ITIN). An individual may have an ITIN. If the individual does not have, and is not eligible for, an SSN, he or she must apply for an ITIN by using IRS Form W-7.• employer identification number (EIN). Any person other than an individual, and any individual who is an employer or who is engaged in a US trade or business as a sole proprietor, generally must have an EIN. Use IRS Form SS-4 to apply for an EIN.
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
См. также в других словарях:
taxpayer identification number — (TIN) A number assigned by the IRS or the SSA to be used for tax administration. Taxpayer identification numbers include Social Security numbers, employer identification numbers, and individual taxpayer identification numbers. Category: Business … Law dictionary
Taxpayer Identification Number — Die Taxpayer Identification Number (TIN) ist eine vom US amerikanischen Internal Revenue Service (IRS, vergleichbar mit dem deutschen Finanzamt) benutzte Identifikationsnummer, die gegenüber dem IRS steuerpflichtigen Personen zugewiesen wird. Die … Deutsch Wikipedia
Taxpayer Identification Number - TIN — A number that is assigned to a tax paying businesses for identification and record keeping purposes. The TIN number allows the IRS to keep track of all taxpaying entities and manage their accounts. Corporations, estates and trusts must file their … Investment dictionary
Individual Taxpayer Identification Number — An Individual Taxpayer Identification Number (or ITIN) is a United States tax processing number issued by the Internal Revenue Service. It is a nine digit number that begins with the number 9 and has a 7 or 8 in the fourth digit, example 9xx 7x… … Wikipedia
federal taxpayer id number — UK US noun [C] GOVERNMENT, TAX ► FEDERAL ID NUMBER(Cf. ↑federal ID number) … Financial and business terms
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Taxpayer Relief Act of 1997 — The Taxpayer Relief Act of 1997 (Public Law 105 34) reduced several federal taxes in the United States.Subject to certain phase in rules, the top capital gains rate fell from 28% to 20%. The 15% bracket was lowered to 10%.Starting in 1998, a $400 … Wikipedia
Social Security number — In the United States, a Social Security number (SSN) is a 9 digit number issued to citizens, permanent residents, and temporary (working) residents under section 205(c)(2) of the Social Security Act, codified as uscsub|42|405|c|2. The number is… … Wikipedia
employer identification number — (EIN) USA A nine digit number (for example, 12 3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes. An EIN is for use only in connection with a taxpayer s… … Law dictionary
Tax Identification Number — A Tax Identification Number or TIN is an identifying number used for tax purposes in the United States. It may be assigned by the Social Security Administration or by the IRS (Internal Revenue Service.) A TIN may be * a Social Security number… … Wikipedia