Publication 583 - Identification Numbers
You must have a taxpayer identification number so the IRS can process your returns. The two most common kinds
of taxpayer identification numbers are the social security number (SSN) and the employer identification number
- An SSN is issued to individuals by the Social Security Administration (SSA) and is in the following format: 000-
- An EIN is issued to individuals (sole proprietors), partnerships, corporations, and other entities by the IRS and
is in the following format: 00-0000000.
You must include your taxpayer identification number (SSN or EIN) on all returns and other documents you send to
the IRS. You must also furnish your number to other persons who use your identification number on any returns or
documents they send to the IRS. This includes returns or documents filed to report the following information.
1. Interest, dividends, royalties, etc., paid to you.
2. Any amount paid to you as a dependent care provider.
3. Certain other amounts paid to you that total $600 or more for the year.
If you do not furnish your identification number as required, you may be subject to penalties.
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