What Is a TIN Number? Meaning, Types and Where to Find Yours

A TIN, or taxpayer identification number, is the number a tax authority uses to identify a person or a business. In the US the term covers several numbers, mainly the SSN, EIN and ITIN. Other countries issue their own, such as the KRA PIN in Kenya or the UTR in the UK.

Which number you give depends on the form and on where you live. Form W-8BEN has its own rule for the foreign TIN on line 6a, which is covered below.

What Is a TIN Number?

The IRS defines a Taxpayer Identification Number as an identification number used by the IRS in the administration of tax laws. The Social Security Administration (SSA) issues the SSN. The IRS issues every other TIN.

The IRS lists 5 TIN types: SSN, EIN, ITIN, ATIN and PTIN.

Types of US TINs: SSN, EIN, ITIN and Others

To get an SSN, you apply on Form SS-5 with evidence of identity, age and citizenship or lawful alien status. The form is free from the SSA or a local Social Security office.

An ITIN has 9 digits and begins with 9. You apply with Form W-7. It cannot be used to claim the earned income credit. It is for tax use only and does not give Social Security benefits or change your employment or immigration status. It usually takes 4 to 6 weeks to arrive.

TIN vs EIN: What's the Difference?

An EIN is one kind of TIN. It is a nine-digit number that identifies a business entity. The instructions for Form SS-4 say an EIN is for business activities only and should not be used in place of your SSN or ITIN.

You need an EIN if you have employees, or if you operate a partnership, LLC, corporation, tax-exempt organization, estate, trust, retirement plan or similar entity. A sole proprietor with no employees may not need one, though anyone can request an EIN for banking or state tax purposes.

On Form W-9, partnerships, multi-member LLCs and corporations give their EIN. Sole proprietors may give either an SSN or an EIN, and the IRS encourages the SSN. The TIN must match the name on line 1 to avoid backup withholding. If you have no TIN yet, apply and write 'Applied For'.

You can apply for an EIN online for free directly from the IRS, in minutes. Mailing Form SS-4 takes about 4 weeks. The online tool is limited to 1 EIN per responsible party per day. The IRS warns that you never have to pay a fee for an EIN.

What Your Tax ID Is Called in Kenya, Nigeria, Ghana, India, the UK and Canada

Other countries use different names and formats. Here is how each one describes its number.

A few details are worth knowing. In Kenya, a sole proprietorship uses the proprietor's individual PIN. In Nigeria, the JTB says it and FIRS are building a harmonised national Tax ID from National Identity Number (NIN) data held by NIMC. Under the Nigeria Tax Administration Act 2025, taxable persons must give a Tax ID when seeking financial services.

In Ghana, the Ghana Card PIN replaced the GRA-issued TIN for individuals from 1 April 2021. The GRA still issues TINs to companies and other legal persons. In India, the fourth character of the PAN shows the holder status: P for individual, F for firm, C for company.

In the UK, you get a UTR when you register for Self Assessment or set up a limited company. It may just be called 'tax reference'. In Canada there is no single TIN. A CRA program account number combines the 9-digit BN, a 2-letter program identifier and a 4-digit reference number, for example 123456789 RT 0001 for GST/HST. The suffix is not part of the BN.

What Do I Enter as My Foreign TIN on Form W-8BEN?

Enter the tax ID issued by your country of tax residence, the country shown on line 3, on line 6a. The table above shows the numbers that act as TINs in some countries, such as the PAN in India and the SIN in Canada.

Line 6a is mandatory only if both of these are true:

1. You give the form to document yourself as an account holder of a financial account at a U.S. office of a financial institution, including a U.S. branch of a foreign financial institution.
2. You receive U.S.-source income reportable on Form 1042-S.

You can leave line 6a blank if you are a resident of a U.S. territory, if your country is on the IRS 'List of Jurisdictions That Do Not Issue Foreign TINs', or if you meet the conditions for checking the line 6b box, 'Check if FTIN not legally required'.

Line 5 is separate. It is labelled 'U.S. taxpayer identification number (SSN or ITIN), if required'. To claim certain treaty benefits, you must complete line 5 with an SSN or ITIN, or complete line 6 with a foreign TIN. An ITIN is generally required unless you give a tax ID from your country of tax residence on line 6.

Where to Find Your EIN or UTR

For a lost EIN, the IRS suggests these steps:

1. Check the notice issued when you applied.
2. Ask the bank that holds your business account.
3. Check agencies where you applied for state or local licenses.
4. Look at past business tax returns.
5. If you still cannot find it, call 800-829-4933, Monday to Friday, 7 a.m. to 7 p.m. local time. The IRS verifies your identity and gives you the number by phone if you are authorized to receive it.

To prove an EIN, you can request an Entity transcript. Eligible Business Tax Account users can download a digital CP 575 (EIN Verification Notice). You can also call the business and specialty tax line and request Letter 147C, 'EIN Previously Assigned'.

For a UK UTR, individuals and sole traders can look in their Personal Tax Account, the HMRC app, or on earlier returns and HMRC letters. A new UTR usually arrives by post about 15 days after you register, and longer if you live overseas.

Does a TIN Belong on an Invoice? TIN FAQs

The IRS page on Form W-9 states no requirement that a TIN appear on an invoice. Putting it there is a choice or a customer request. The W-9 is the IRS channel for giving your correct TIN to a person required to file an information return.

Can I use my EIN instead of my SSN? An EIN is for business activities only. The TIN vs EIN section above explains when a W-9 accepts either.

What if my country does not issue a TIN? Check the IRS list of jurisdictions that do not issue foreign TINs, then see the W-8BEN section above.

What happens if I skip a required Canadian SIN? Failing to provide it when required may bring a $100 penalty.

Sources

• IRS — Taxpayer identification numbers (TIN)
• IRS — About Form SS-4, Application for Employer Identification Number (EIN)
• IRS — Employer identification number
• IRS — Get an employer identification number
• IRS — Form W-9 (Rev. March 2024)
• IRS — Instructions for Form SS-4 (Rev. December 2025)
• IRS — Form W-8 BEN (Rev. October 2021)
• IRS — Instructions for Form W-8BEN (10/2021)
• IRS — About Form W-9
• Kenya Revenue Authority (KRA) — Step by Step Guide for Application of PIN Without Obligation (PWO)
• OECD — Nigeria: Information on Tax Identification Numbers
• Joint Tax Board (JTB) — Tax ID Will Be Generated for Nigerians with NIN
• Ghana Revenue Authority (GRA) — TIN – GRA
• Ghana Revenue Authority (GRA) — Verify TIN – GRA
• OECD — India: Information on Tax Identification Numbers
• GOV.UK (HMRC) — Find your UTR number
• Canada Revenue Agency — Social Insurance Number (SIN) - Canada.ca
• Canada Revenue Agency — Program accounts you may need - Canada.ca
• OECD — Jurisdiction's name: Canada Information on Tax Identification Numbers

Tax forms, instructions and national ID systems change, so check the issuing authority before you file.