trade or business as a sole proprietor, must have an Employer Identification Number (EIN).Ī TIN must be on a withholding certificate if the beneficial owner is claiming any of the following. If the individual does not have, and is not eligible for, an SSN, he or she must apply for an ITIN by using Form W–7. The Social Security Administration will tell the individual if he or she is eligible to get an SSN.
If the individual does not have, and is eligible for, an SSN, he or she must use Form SS-5 PDF to get an SSN. An individual may have a Social Security number (SSN).The payee's TIN may be any of the following. You must include the payee's TIN on forms, statements, and other tax documents. As the withholding agent, you must generally request that the payee provide you with its U.S.
