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Free online tax extension form Index A Accrued leave payment Disability retirement and, Accrued leave payment. Free online tax extension form Assistance (see Tax help) C Care Dependent care benefits, Dependent Care Benefits Child and dependent care expenses, Child and Dependent Care Credit Compensation for permanent loss or disfigurement, Other Payments Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Damages, physical injury or sickness, Other Payments Dependent care assistance, Dependent Care Benefits Disability Pensions, Disability Pensions Disability benefits, no-fault car insurance policy, Other Payments Disability pensions, Disability Pensions E Exclusion from income Employer-provided dependent care benefits, Exclusion or deduction. Free online tax extension form F Form W-2 Dependent care benefits, Statement for employee. Free online tax extension form Free tax services, Free help with your tax return. Free online tax extension form H Help (see Tax help) I Impairment-related work expenses Definition, Impairment-related expenses defined. Free online tax extension form Impairment–related work expenses, Impairment-Related Work Expenses Income, Income Compensation for permanent loss or disfigurement, Other Payments Dependent care assistance, Dependent Care Benefits Disability pensions, Disability Pensions Long-term care insurance, Long-Term Care Insurance Military and government disability pensions, Military and Government Disability Pensions No-fault car insurance policy disability benefits, Other Payments Physical injury or sickness damages, Other Payments Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Free online tax extension form VA disability benefits, VA disability benefits. Free online tax extension form Welfare fund benefits, Other Payments Workers compensation, Other Payments Itemized deductions, Itemized Deductions Impairment-related work expenses, Impairment-Related Work Expenses Medical expenses, Medical Expenses L Long-term care insurance, Long-Term Care Insurance M Medical expenses, Medical Expenses Military and government disability pensions, Military and Government Disability Pensions N No-fault car insurance policy disability benefits, Other Payments P Pensions Disability pensions, Disability Pensions Physical injury or sickness damages, Other Payments Profit-sharing plan, Retirement and profit-sharing plans. Free online tax extension form Publications (see Tax help) S Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Free online tax extension form T Tax credits, Tax Credits Child and dependent care credit, Child and Dependent Care Credit Credit for the elderly or the disabled, Credit for the Elderly or the Disabled Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help V VA disability benefits, VA disability benefits. Free online tax extension form W Welfare fund benefits, Other Payments Workers compensation, Other Payments Prev  Up     Home   More Online Publications
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Taxpayer Identification Numbers (TIN)

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. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.
 

Taxpayer Identification Numbers

  • Social Security Number "SSN"
  • Employer Identification Number "EIN"
  • Individual Taxpayer Identification Number "ITIN"
  • Taxpayer Identification Number for Pending U.S. Adoptions "ATIN"
  • Preparer Taxpayer Identification Number "PTIN"
Note: The temporary IRS Numbers previously assigned are no longer valid.

Do I Need One?

A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:

  • When filing your tax returns.
  • When claiming treaty benefits.

A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following:

  • Tax treaty benefits (other than for income from marketable securities)
  • Exemption for effectively connected income
  • Exemption for certain annuities

When Claiming Exemptions for Dependent or Spouse:

You generally must list on your individual income tax return the social security number (SSN) of any person for whom you claim an exemption. If your dependent or spouse does not have and is not eligible to get an SSN, you must list the ITIN instead of an SSN. You do 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 your tax return.

How Do I Get A TIN?

SSN

You will need to complete Form SS-5, Application for a Social Security Card (PDF). You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security web site.

Form SS-5 is also available by calling 1-800-772-1213 or visiting your local Social Security office. These services are free.

EIN

An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. It is also used by estates and trusts which have income which is required to be reported on Form 1041, U.S. Income Tax Return for Estates and Trusts (PDF). Refer to Employer ID Numbers for more information.

The following form is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR (PDF).

ITIN

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number (PDF) . The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos (PDF) is available for use by Spanish speakers.

Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing.

NOTE: You cannot claim the earned income credit using an ITIN.

Foreign persons who are individuals should apply for a social security number (SSN, if permitted) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7. Effective immediately, each ITIN applicant must now:

  • Apply using the revised Form W-7, Application for IRS Individual Taxpayer Identification Number; and
  • Attach a federal income tax return to the Form W-7.

Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception.

New W-7/ITIN rules were issued on December 17, 2003. For a summary of those rules, please see the new Form W-7 and its instructions.

For more detailed information on ITINs, refer to:

ATIN

An Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit number issued by the IRS to individuals who are in the process of legally adopting a U.S. citizen or resident child but who cannot get an SSN for that child in time to file their tax return.

Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions (PDF) is used to apply for an ATIN. (NOTE: Do not use Form W-7A if the child is not a U.S. citizen or resident.)

PTIN

Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. Use of the PTIN no longer is optional. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system. If all your authentication information matches, you may be issued the same number. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund.

If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application (PDF). The paper application will take 4-6 weeks to process.

If you are a foreign preparer who is unable to get a U.S. Social Security Number, please see the instructions on New Requirements for Tax Return Preparers: Frequently Asked Questions.

Foreign Persons and IRS Employer Identification Numbers

Foreign entities that are not individuals (i.e., foreign corporations, etc.) and that are required to have a federal Employer Identification Number (EIN) in order to claim an exemption from withholding because of a tax treaty (claimed on Form W-8BEN), need to submit Form SS-4 Application for Employer Identification Number to the Internal Revenue Service in order to apply for such an EIN. Those foreign entities filing Form SS-4 for the purpose of obtaining an EIN in order to claim a tax treaty exemption and which otherwise have no requirements to file a U.S. income tax return, employment tax return, or excise tax return, should comply with the following special instructions when filling out Form SS-4. When completing line 7b of Form SS-4, the applicant should write "N/A" in the block asking for an SSN or ITIN, unless the applicant already has an SSN or ITIN. When answering question 10 on Form SS-4, the applicant should check the "other" block and write or type in immediately after it one of the following phrases as most appropriate:

"For W-8BEN Purposes Only"
"For Tax Treaty Purposes Only"
"Required under Reg. 1.1441-1(e)(4)(viii)"
"897(i) Election"

If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated "N/A". A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for any U.S. tax returns. However, if the foreign entity receives a letter from the IRS soliciting the filing of a U.S. tax return, the foreign entity should respond to the letter immediately by stating that it has no requirement to file any U.S. tax returns. Failure to respond to the IRS letter may result in a procedural assessment of tax by the IRS against the foreign entity. If the foreign entity later becomes liable to file a U.S. tax return, the foreign entity should not apply for a new EIN, but should instead use the EIN it was first issued on all U.S. tax returns filed thereafter.

To expedite the issuance of an EIN for a foreign entity, please call (267) 941-1099. This is not a toll-free call.

References/Related Topics

Page Last Reviewed or Updated: 17-Jan-2014

The Free Online Tax Extension Form

Free online tax extension form 2. Free online tax extension form   Foreclosures and Repossessions Table of Contents Amount realized and ordinary income on a recourse debt. Free online tax extension form Amount realized on a nonrecourse debt. Free online tax extension form If you do not make payments you owe on a loan secured by property, the lender may foreclose on the loan or repossess the property. Free online tax extension form The foreclosure or repossession is treated as a sale from which you may realize gain or loss. Free online tax extension form This is true even if you voluntarily return the property to the lender. Free online tax extension form If the outstanding loan balance was more than the FMV of the property and the lender cancels all or part of the remaining loan balance, you also may realize ordinary income from the cancellation of debt. Free online tax extension form You must report this income on your return unless certain exceptions or exclusions apply. Free online tax extension form See chapter 1 for more details. Free online tax extension form Borrower's gain or loss. Free online tax extension form    You figure and report gain or loss from a foreclosure or repossession in the same way as gain or loss from a sale. Free online tax extension form The gain is the difference between the amount realized and your adjusted basis in the transferred property (amount realized minus adjusted basis). Free online tax extension form The loss is the difference between your adjusted basis in the transferred property and the amount realized (adjusted basis minus amount realized). Free online tax extension form For more information on figuring gain or loss from the sale of property, see Gain or Loss From Sales and Exchanges in Publication 544. Free online tax extension form You can use Table 1-1 to figure your ordinary income from the cancellation of debt and your gain or loss from a foreclosure or repossession. Free online tax extension form Amount realized and ordinary income on a recourse debt. Free online tax extension form    If you are personally liable for the debt, the amount realized on the foreclosure or repossession includes the smaller of: The outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, or The FMV of the transferred property. Free online tax extension form The amount realized also includes any proceeds you received from the foreclosure sale. Free online tax extension form If the FMV of the transferred property is less than the total outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, the difference is ordinary income from the cancellation of debt. Free online tax extension form You must report this income on your return unless certain exceptions or exclusions apply. Free online tax extension form See chapter 1 for more details. Free online tax extension form       Example 1. Free online tax extension form Tara bought a new car for $15,000. Free online tax extension form She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. Free online tax extension form Tara is personally liable for the loan (recourse debt) and the car is pledged as security for the loan. Free online tax extension form On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. Free online tax extension form The balance due after taking into account the payments Tara made was $10,000. Free online tax extension form The FMV of the car when it was repossessed was $9,000. Free online tax extension form On November 15, 2013, the credit company forgave the remaining $1,000 balance on the loan due to insufficient assets. Free online tax extension form In this case, the amount Tara realizes is $9,000. Free online tax extension form This is the smaller of: The $10,000 outstanding debt immediately before the repossession reduced by the $1,000 for which she remains personally liable immediately after the repossession ($10,000 − $1,000 = $9,000), or The $9,000 FMV of the car. Free online tax extension form Tara figures her gain or loss on the repossession by comparing the $9,000 amount realized with her $15,000 adjusted basis. Free online tax extension form She has a $6,000 nondeductible loss. Free online tax extension form After the cancellation of the remaining balance on the loan in November, Tara also has ordinary income from cancellation of debt in the amount of $1,000 (the remaining balance on the $10,000 loan after the $9,000 amount satisfied by the FMV of the repossessed car). Free online tax extension form Tara must report this $1,000 on her return unless one of the exceptions or exclusions described in chapter 1 applies. Free online tax extension form Example 2. Free online tax extension form Lili paid $200,000 for her home. Free online tax extension form She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. Free online tax extension form Lili is personally liable for the mortgage loan and the house secures the loan. Free online tax extension form In 2013, the bank foreclosed on the mortgage because Lili stopped making payments. Free online tax extension form When the bank foreclosed the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. Free online tax extension form At the time of the foreclosure, the bank forgave $2,000 of the $10,000 debt in excess of the FMV ($180,000 minus $170,000). Free online tax extension form She remained personally liable for the $8,000 balance. Free online tax extension form In this case, Lili has ordinary income from the cancellation of debt in the amount of $2,000. Free online tax extension form The $2,000 income from the cancellation of debt is figured by subtracting the $170,000 FMV of the house from the $172,000 difference between her total outstanding debt immediately before the transfer of property and the amount for which she remains personally liable immediately after the transfer ($180,000 minus $8,000). Free online tax extension form She is able to exclude the $2,000 of canceled debt from her income under the qualified principal residence indebtedness rules discussed earlier. Free online tax extension form Lili must also determine her gain or loss from the foreclosure. Free online tax extension form In this case, the amount that she realizes is $170,000. Free online tax extension form This is the smaller of: (a) the $180,000 outstanding debt immediately before the transfer reduced by the $8,000 for which she remains personally liable immediately after the transfer ($180,000 − $8,000 = $172,000) or (b) the $170,000 FMV of the house. Free online tax extension form Lili figures her gain or loss on the foreclosure by comparing the $170,000 amount realized with her $175,000 adjusted basis. Free online tax extension form She has a $5,000 nondeductible loss. Free online tax extension form Table 1-1. Free online tax extension form Worksheet for Foreclosures and Repossessions Part 1. Free online tax extension form Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). Free online tax extension form Otherwise, go to Part 2. Free online tax extension form 1. Free online tax extension form Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable immediately after the transfer of property   2. Free online tax extension form Enter the fair market value of the transferred property   3. Free online tax extension form Ordinary income from the cancellation of debt upon foreclosure or repossession. Free online tax extension form * Subtract line 2 from line 1. Free online tax extension form If less than zero, enter zero. Free online tax extension form Next, go to Part 2   Part 2. Free online tax extension form Gain or loss from foreclosure or repossession. Free online tax extension form   4. Free online tax extension form Enter the smaller of line 1 or line 2. Free online tax extension form If you did not complete Part 1 (because you were not personally liable for the debt), enter the amount of outstanding debt immediately before the transfer of property   5. Free online tax extension form Enter any proceeds you received from the foreclosure sale   6. Free online tax extension form Add line 4 and line 5   7. Free online tax extension form Enter the adjusted basis of the transferred property   8. Free online tax extension form Gain or loss from foreclosure or repossession. Free online tax extension form Subtract line 7 from line 6   * The income may not be taxable. Free online tax extension form See chapter 1 for more details. Free online tax extension form Amount realized on a nonrecourse debt. Free online tax extension form    If you are not personally liable for repaying the debt secured by the transferred property, the amount you realize includes the full amount of the outstanding debt immediately before the transfer. Free online tax extension form This is true even if the FMV of the property is less than the outstanding debt immediately before the transfer. Free online tax extension form Example 1. Free online tax extension form Tara bought a new car for $15,000. Free online tax extension form She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. Free online tax extension form Tara is not personally liable for the loan (nonrecourse), but pledged the new car as security for the loan. Free online tax extension form On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. Free online tax extension form The balance due after taking into account the payments Tara made was $10,000. Free online tax extension form The FMV of the car when it was repossessed was $9,000. Free online tax extension form The amount Tara realized on the repossession is $10,000. Free online tax extension form That is the outstanding amount of debt immediately before the repossession, even though the FMV of the car is less than $10,000. Free online tax extension form Tara figures her gain or loss on the repossession by comparing the $10,000 amount realized with her $15,000 adjusted basis. Free online tax extension form Tara has a $5,000 nondeductible loss. Free online tax extension form Example 2. Free online tax extension form Lili paid $200,000 for her home. Free online tax extension form She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. Free online tax extension form She is not personally liable for the loan, but grants the bank a mortgage. Free online tax extension form The bank foreclosed on the mortgage because Lili stopped making payments. Free online tax extension form When the bank foreclosed on the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. Free online tax extension form The amount Lili realized on the foreclosure is $180,000, the outstanding debt immediately before the foreclosure. Free online tax extension form She figures her gain or loss by comparing the $180,000 amount realized with her $175,000 adjusted basis. Free online tax extension form Lili has a $5,000 realized gain. Free online tax extension form See Publication 523 to figure and report any taxable amount. Free online tax extension form Forms 1099-A and 1099-C. Free online tax extension form    A lender who acquires an interest in your property in a foreclosure or repossession should send you Form 1099-A, Acquisition or Abandonment of Secured Property, showing information you need to figure your gain or loss. Free online tax extension form However, if the lender also cancels part of your debt and must file Form 1099-C, the lender can include the information about the foreclosure or repossession on that form instead of on Form 1099-A. Free online tax extension form The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. Free online tax extension form For foreclosures or repossessions occurring in 2013, these forms should be sent to you by January 31, 2014. Free online tax extension form Prev  Up  Next   Home   More Online Publications