Tax and VAT

TIN (Taxpayer Identification Number)

TIN (Taxpayer Identification Number) is the US umbrella term for any identifier the IRS uses to track a taxpayer, including an SSN (individuals), an EIN (businesses), or an ITIN (non-residents who file US returns without an SSN).

Applies in: United States

TIN is not itself a number you apply for. It is the IRS's catch-all for whichever identifier applies to you. A US individual files using an SSN. A US business entity (LLC, S-corp, C-corp, partnership) files using an EIN. A non-resident who has US tax obligations but no SSN gets an ITIN. Forms that ask for a TIN expect whichever one of these you have.

On an invoice, the practical question is which TIN appears in the supplier's tax-ID field. A US sole proprietor invoicing another US business can use either their SSN or an EIN; using an EIN is the privacy-safe default. A US-incorporated entity uses its EIN. A foreign supplier invoicing a US payer is asked for a TIN on the W-8BEN/W-8BEN-E and reports either a US ITIN/EIN if they have one, or their home-country tax ID.

The TIN is what triggers the US Form 1099 reporting. A US business that pays an unincorporated supplier USD 600 or more in a calendar year has to issue a 1099-NEC to the supplier and report the supplier's TIN to the IRS. Suppliers who refuse to provide a valid TIN face backup withholding of 24% by the payer.

Common questions about TIN

What is the difference between an SSN, EIN, and ITIN?
SSN (Social Security Number) is the personal tax ID for US citizens and resident aliens. EIN (Employer Identification Number) is the entity tax ID for US businesses, issued by the IRS. ITIN (Individual Taxpayer Identification Number) is the tax ID for individuals who must file US returns but are not eligible for an SSN (most non-resident foreign filers).
Do I need a TIN to send an invoice in the US?
Not strictly to send the invoice itself, but yes to receive payment from any US business that issues 1099s, which is most of them. Without a TIN on file (collected via Form W-9 for US suppliers, W-8 for foreign), the payer is required to apply 24% backup withholding before paying.
Should I put my SSN or my EIN on an invoice?
If you have an EIN, use it. Putting your SSN on every invoice spreads your most sensitive personal identifier across every buyer's accounting system. Applying for an EIN is free, takes about 10 minutes online with the IRS, and decouples your invoicing from your personal SSN.

Use JupiterInvoice for TIN

TIN on a JupiterInvoice invoice is a field, a label, and an audit trail your buyer can act on without an email back-and-forth.

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Related terms

EIN VAT number ABN Withholding tax

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