Publication 583 - Payee's Identification Number
In the operation of a business, you will probably make certain payments you must report on information returns
(discussed later under Information Returns). The forms used to report these payments must include the payee's
identification number.

Employee.   If you have employees, you must get an SSN from each of them. Record the name and SSN of each
employee exactly as they are shown on the employee's social security card. If the employee's name is not correct
as shown on the card, the employee should request a new card from the SSA. This may occur, for example, if the
employee's name has changed due to marriage or divorce.

If your employee does not have an SSN, he or she should file Form SS-5, Application for a Social Security Card,
with the SSA. This form is available at SSA offices or by calling 1-800-772-1213. It is also available from the SSA
website at

Other payee.   If you make payments to someone who is not your employee and you must report the payments on
an information return, get that person's SSN. If you make reportable payments to an organization, such as a
corporation or partnership, you must get its EIN.

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