A TIN is a Taxpayer Identification Number. It is the nine-digit identifier the IRS uses to track individuals and businesses on tax returns and information returns. There are five types. The one that belongs on a 1099 or W-2 depends on who is receiving the payment.
TIN stands for Taxpayer Identification Number. It is the umbrella term the IRS uses for the identification numbers that appear on federal tax forms, information returns, and payroll filings. Every person and business entity that has a U.S. tax obligation needs one.
All TINs are nine digits. The format differs by type: individual numbers use the XXX-XX-XXXX pattern, and business numbers use the XX-XXXXXXX pattern.
When a W-2 or 1099 form asks for a TIN, it is asking for whichever number applies to that specific payee. Getting the right type onto the right form is the most common point of confusion in 1099 and W-2 filing.
| TIN type | Abbreviation | Who uses it | Issued by |
|---|---|---|---|
| Social Security Number | SSN | U.S. individuals; sole proprietors; single-member LLCs (owner's SSN) | Social Security Administration |
| Employer Identification Number | EIN | Corporations, partnerships, multi-member LLCs, nonprofits, trusts, estates, and any entity that pays employees | IRS (apply via Form SS-4) |
| Individual Taxpayer Identification Number | ITIN | Non-U.S. persons required to file or pay U.S. taxes who are not eligible for an SSN | IRS (apply via Form W-7) |
| Adoption Taxpayer Identification Number | ATIN | Adoptive parents whose child does not yet have an SSN during the adoption process | IRS (apply via Form W-7A) |
| Preparer Taxpayer Identification Number | PTIN | Paid tax preparers who sign federal returns on behalf of clients | IRS (IRS Tax Pro PTIN system) |
For most small businesses filing 1099s and W-2s, only three of these types are relevant: SSN, EIN, and ITIN. The ATIN and PTIN appear in specific circumstances and are not common in standard payroll or contractor filing.
An SSN is issued by the Social Security Administration to U.S. citizens and eligible residents. It is the most common TIN for 1099 and W-2 purposes.
Use an SSN on a 1099 when the payee is:
Single-member LLCs are a disregarded entity by default. The IRS treats them as the individual owner for tax purposes. Enter the owner's SSN on the W-9 and on the 1099, not the LLC's EIN. Filing with the LLC's EIN instead creates a name and TIN mismatch that triggers a CP2100 B-Notice.
Format: XXX-XX-XXXX (example: 123-45-6789)
An EIN is a nine-digit number the IRS issues to business entities. It functions as the business equivalent of an SSN.
Use an EIN on a 1099 when the payee is:
Most corporations are exempt from receiving a 1099-NEC for service payments. The EIN is still needed when one of the exceptions applies, such as attorney fees or medical and health care payments.
Apply for an EIN using Form SS-4. Online applications through IRS.gov issue the EIN immediately. Fax applications take about four business days. Paper applications take four to six weeks.
Format: XX-XXXXXXX (example: 12-3456789)
An ITIN is issued by the IRS to individuals who are required to file or pay U.S. taxes but are not eligible for an SSN. Common situations include nonresident aliens, foreign nationals with U.S.-source income, and international business owners with a U.S. tax obligation.
An ITIN always starts with the digit 9. It is for tax compliance only. It does not authorize work in the U.S., confer residency status, or qualify the holder for Social Security benefits.
If a contractor provides an ITIN on their W-9, use that number on the 1099 exactly as given. Apply for an ITIN using Form W-7, submitted with a federal tax return and supporting identity documents.
Format: 9XX-XX-XXXX (example: 987-65-4321)
The TIN on a 1099 or W-2 comes from the payee's or employee's records. For contractors, it comes from Form W-9, which you collect before making any payment. For employees, it comes from Form W-4 and the employee's employment records.
The name and TIN combination on your form must match exactly what the IRS or SSA has on file for that person or entity. A real TIN that belongs to a different name still causes a mismatch.
Common sources of mismatches:
If you file a 1099 with a missing or incorrect TIN, the IRS may send you a CP2100 or CP2100A notice. This is called a B-Notice. It requires you to contact the payee, request a corrected W-9, and begin backup withholding at 24 percent on future payments if the payee does not respond within 30 days.
You can prevent this. Run TIN Check Service in Tax Forms Helper before you eFile. It submits your name and TIN combinations to the IRS database before anything goes on record. A mismatch found before filing is a quick fix. A mismatch found after is a penalty exposure.
See TIN Check Service for how to add TIN checking to your eFile order.
On Copy A of a 1099, the TIN field accepts nine digits. Do not include dashes in the actual field entry. The dashes are part of the display format for human reading, not the stored value.
Tax Forms Helper handles TIN formatting automatically. Enter the number with or without dashes and it normalizes the entry for IRS submission.
Once you have the correct TIN on file for each payee, your 1099 filings have the foundation they need to go through without rejections or notices.
SSN, EIN, ITIN, ATIN, and PTIN. The SSN is issued by the Social Security Administration and the others come from the IRS. All TINs are nine digits. For most small businesses filing 1099s and W-2s, only the SSN, EIN, and ITIN are relevant; the ATIN and PTIN appear in specific circumstances.
Use the owner's SSN. A single-member LLC is a disregarded entity by default, so the IRS treats it as the individual owner for tax purposes. Enter the owner's SSN on the W-9 and on the 1099, not the LLC's EIN. Filing with the LLC's EIN instead creates a name and TIN mismatch that triggers a CP2100 B-Notice.
An ITIN is issued by the IRS to individuals who must file or pay U.S. taxes but are not eligible for an SSN, such as nonresident aliens and foreign nationals with U.S.-source income. It always starts with the digit 9 and is for tax compliance only: it does not authorize work, confer residency, or qualify the holder for Social Security benefits. If a contractor provides an ITIN on their W-9, use it on the 1099 exactly as given.
The IRS may send you a CP2100 or CP2100A notice, known as a B-Notice. It requires you to contact the payee, request a corrected W-9, and begin backup withholding at 24 percent on future payments if the payee does not respond within 30 days. Running TIN Check Service before you eFile catches mismatches while they are still a quick fix.
Subject to change. Verify at IRS.gov or the relevant government site.
SSN, EIN, ITIN, ATIN, and PTIN. The SSN is issued by the Social Security Administration and the others come from the IRS. All TINs are nine digits. For most small businesses filing 1099s and W-2s, only the SSN, EIN, and ITIN are relevant; the ATIN and PTIN appear in specific circumstances.
Use the owner's SSN. A single-member LLC is a disregarded entity by default, so the IRS treats it as the individual owner for tax purposes. Enter the owner's SSN on the W-9 and on the 1099, not the LLC's EIN. Filing with the LLC's EIN instead creates a name and TIN mismatch that triggers a CP2100 B-Notice.
An ITIN is issued by the IRS to individuals who must file or pay U.S. taxes but are not eligible for an SSN, such as nonresident aliens and foreign nationals with U.S.-source income. It always starts with the digit 9 and is for tax compliance only: it does not authorize work, confer residency, or qualify the holder for Social Security benefits. If a contractor provides an ITIN on their W-9, use it on the 1099 exactly as given.
The IRS may send you a CP2100 or CP2100A notice, known as a B-Notice. It requires you to contact the payee, request a corrected W-9, and begin backup withholding at 24 percent on future payments if the payee does not respond within 30 days. Running TIN Check Service before you eFile catches mismatches while they are still a quick fix.
Save up to 45 days by skipping the wait for IRS processing.
Save up to 45 days by skipping the wait for IRS processing.
Save up to 45 days by skipping the wait for IRS processing.
Social Security Administration Direct Operations CenterWilkes-Barre, PA 18769-0001 (for Certified Mail Use ZIP code 18769-0002)
Social Security Administration Direct Operations CenterP.O. Box 3333 Wilkes-Barre, PA 18767-3333.
Reduce the 250-return threshold enacted in prior regulations to generally require electronic filing by filers of 10 or more returns in a calendar year. The final regulations also create several new regulations to require e-filing of certain returns and other documents not previously required to be e-filed.
Require filers to aggregate almost all information return types covered by the regulation to determine whether a filer meets the 10-return threshold and is required to e-file their information returns. Earlier regulations applied the 250-return threshold separately to each type of information return covered by the regulations.
Eliminate the e-filing exception for income tax returns of corporations that report total assets under $10 million at the end of their taxable year, and require partnerships with more than 100 partners to e-file information returns, and they require partnerships required to file at least 10 returns of any type during the calendar year to e-file their partnership return.
Corrections must be filed the same way the original was submitted. If you eFile the original then you must eFile the correction. If you mailed in the original then you must mail in the correction.
Do not cut or separate Copies A of the forms that are printed two or three to a sheet, except for Form W-2G. Generally, Forms 1097, 1098, 1099, 3921, 3922, and 5498 are printed two or three to an 8" x 11"sheet. Form 1096 is printed one to an 8" x 11" sheet.
These forms must be submitted to the IRS on the 8" x 11" sheet. If at least one form on the page is completed, you must submit the entire page. Forms W-2G are an exception and may be separated and submitted as single forms. Send your forms to the IRS in a flat mailing (not folded).
Do not staple, tear, or tape any of these forms. It will interfere with the IRS’s ability to scan the documents.
Pinfeed holes on the form are not acceptable. Pinfeed strips outside the 8" x 11" area must be removed before submission without tearing or ripping the form. Substitute forms prepared on continuous feed or strip form paper must be burst and stripped to conform to the size specified for a single sheet (8" x 11") before they are filed with the IRS.
Do not use a form to report information that is not properly reportable on that form. If you are unsure of where to report the data, call the information reporting customer service site at 1-866-455-7438 (toll free).
Do not submit anything other than red ink copies to the IRS.
Use the official forms or substitute forms that meet the specifications in Pub. 1179. If you submit substitute forms that do not meet the current specifications and that are not scannable, you may be subject to a penalty for each return for improper format. All of Adam’s tax forms meet the proper requirements, so use us as a resource.
Do not use dollar signs ($) (they are pre-printed on the forms), ampersands (&), asterisks (*), commas (,), or other special characters in money amount boxes.
Do not use apostrophes (’), asterisks (*), or other special characters on the payee name line.
No photocopies of any form are acceptable.
Do not print plain ink copies of your W-2 copy A or W-3 form. If a box doesn't apply to you, leave it empty.
Do not add "0".
Do not omit the decimal point and cents from entries.
Do not mistakenly check the “Retirement plan” checkbox in box 13. See page 22 of this IRS PDF for Retirement plan details.
Do not misformat the employee’s name in box e. Enter the employee’s first name and middle initial in the first box; his or her surname in the second box; and his or her suffix (such as “Jr.”) in the third box (optional).
Do not enter the incorrect employer identification number (EIN) or the employee’s SSN for the EIN.
Do not cut, fold or staple Copy A paper forms mailed to SSA.
Do not mail any copy other than Copy A of Form W2 to the SSA.
File the correct form with the correct amount, code, checkbox, name or address, and check the “CORRECTED” box. This overwrites what you originally filed with the IRS under that person or company’s name and TIN. Send the corrected form to the recipient and prepare the red Copy A to send to the IRS with the Form 1096 transmittal if you’re paper filing. If you also had the wrong recipient/payee name or TIN do a Type 2 correction instead.
For Type 2 errors, either the recipient/payee name and/or the TIN are wrong or you used the wrong form (like a 1099-MISC instead of a 1099-NEC). Action: This is a two-step process. First, you must zero out what you filed with the IRS under the wrong name/TIN and then file the new form.
Step 1
File a form with the CORRECTED box checked and the exact same payer and recipient information as on the incorrect form, but with all the amounts as zeros. This will remove the originally filed form from the IRS records.
Step 2
File a new Form 1099 with the right information as an originally filed form (not a corrected form).
Incorrect Payer Name, Payer TIN, or both Action: Write a letter to the IRS.
If you filed with the wrong payer name (yours or your client’s name/company name) or the wrong payer taxpayer identification number (TIN), you don’t need to send in a corrected form.
Instead, you should write a letter containing the following information:
Name and address of the payer
Type of error (including the incorrect payer name/TIN that was reported)
Tax year Payer TIN Transmitter Control Code (if you eFiled),
Type of return, Number of payees, Filing method (paper or eFiling)
You have exceeded the IRS paper filing threshold and are required to file electronically.
