Is an employer identification number (EIN) the same as a taxpayer identification number (TIN)?

An Employer Identification Number (EIN) is a type of Taxpayer Identification Number (TIN), but they are not the same thing. A TIN is a broader category that includes several types of identification numbers used for tax purposes, while an EIN is a specific type of TIN used to identify business entities.

1. Definition and Types of TINs:
   • According to Subsection 301.6109-1(a)(1), the principal types of taxpayer identifying numbers include social security numbers (SSNs), IRS individual taxpayer identification numbers (ITINs), IRS adoption taxpayer identification numbers (ATINs), and employer identification numbers (EINs).
   • This indicates that an EIN is one of several types of TINs.
2. Specific Use of EINs:
   • An EIN is a nine-digit number assigned by the IRS in the format XX-XXXXXXX. It is used to identify the tax accounts of employers and certain other entities that do not have employees. It is used by various entities such as sole proprietors, corporations, partnerships, nonprofit associations, trusts, estates, government agencies, and other business entities.
   • EINs are specifically for use in connection with business activities and should not be used in place of an SSN or ITIN.
3. Application and Requirements:
   • Any person required to furnish an EIN must apply for one using Form SS-4. This includes entities like corporations, partnerships, nonprofit associations, trusts, and estates.
   • An EIN is necessary for entities that need to report employment taxes, excise taxes, or provide tax statements to employees or annuitants.
4. Special Rules and Procedures:
   • There are special rules for certain entities, such as disregarded entities, which must use their EIN for specific tax reporting and payment purposes.
   • Trusts and estates may also require an EIN under certain conditions, such as following the death of an individual treated as the owner of a trust.

In summary, while an EIN is a type of TIN, it is specifically used for identifying business entities and certain other entities for tax purposes. Therefore, an EIN is not the same as a TIN, but rather a subset within the broader category of TINs.

Sources:
§ 301.6109-1. Identifying numbers.
Publication 334 (2023)
Publication 963 (11/2014)
Instructions for Form SS-4 (12/2023)
§ 301.7701-12. Employer identification number.
Publication 1635 (2/2014)