Taxpayer Identification Numbers

1
Taxpayer Identification Numbers

• William H Reed
• Government Entities
• Internal Revenue Service

2
What is A Taxpayer Identification Number

• A Taxpayer Identification Number (TIN) is a nine
  digit identification number used to identify
  entities for tax purposes.
• For individuals, it is a Social Security Number
  issued by the Social Security administration.
• For other entities, the TIN is an employer
  Identification Number (aka Federal Tax Number)
  issued by the Internal Revenue Service.

3
How To Obtain a TIN

• Individuals must apply for an SSN by using a Form
  SS-5 available at the Social Security
  Administration and will be required to appear at
  a Social Security office for an in person
  interview.
• To obtain an EIN, contact IRS at IRS TIN Web Page
  or call (toll free) 800-829-4933. Request the
  EIN at least three to four weeks before you
  intend to use it in the registration process.
• SSA hyperlink http//www.socialsecurity.gov/onlin
  e/ss-5.html
• IRS Hyperlink http//www.irs.gov/businesses/smal
  l/article/0,,id97860,00.html

4
What is TIN Matching?

• TIN matching is a validation of the name and TIN
  combinations used for registration in the Central
  Contractor Registration system.
• A validated name/TIN combination is required for
  registration in CCR.
• CCR electronically exchanges name/TIN data with
  the IRS.
• IRS will identify incorrect name-TIN combinations
  and notify CCR of the errors

5
What is the Consent Form

• As part of the validation process, the IRS
  requires your consent to perform the TIN Match
  and report results to CCR.
• The only information shared with CCR using this
  consent is whether or not the name/TIN
  combination matched IRS records.
• IRS will not provide information to correct the
  name/TIN combination for registrants.
• Only the registrant, can supply the correct
  name/TIN combination.

6
What Are Common Problems

• Transposition of numbers in the TIN
• Invalid TINS (example use of alpha characters)
• Incorrect names
• Use of Doing Business As (DBA) rather than actual
  name
• Name Changes, mergers acquisitions

7
Errors for Sub Organizations

• TIN is in the name of the parent
• Sub organization uses a different name
• Example
• Actual TIN/Name Combination
  00-0000000 State of Confusion Treasurer
• Attempted TIN/Name Combination
• 00-0000000 Department of Education

8
What To Do If TIN Match Fails

• Review your own records to determine if an error
  occurred in entering the combination.
• If the problem concerns your EIN, call IRS at
  1-866-255-0654 (Option 4).
• If the problem concerns your SSN, contact Social
  Security at 1-800-772-1213 for additional
  information.

9
What To Do Before You Register

• If you are establishing a new organization of any
  kind, or if you need an SSN, submit the request
  as one of your first tasks
• If the entity will be tax exempt, submit a
  complete exemption application well in advance of
  the anticipated grant closing date.

10
What to Do - SSN

• Use your name, not your DBA (i.e use Bob Fir not
  Bobs Appliance Repair).
• To determine your correct SSN-name combination,
  use your last IRS tax filing to determine your
  correct name/SSN.
• If you have legally changed your name, did you
  notify the Social Security Administration of the
  change? (Reasons include marriage, divorce, other
  legal name change).

11
What To Do EIN

• Review your most recent IRS filing to determine
  your correct name/TIN combination
• Obtain the tax Name/TIN combination from your
  accounting/payroll department
• If you are part of a larger organization, obtain
  the correct combination from your
  accounting/payroll function