Taxpayer Identification Number (TIN)

Taxpayer Identification Number (TIN) Definition (in the Accounting Vocabulary)

The New York State Society of Certified Public Accountants offers the following definition of Taxpayer Identification Number (TIN) in a way that is easy for anybody to understand: Any individual or other taxable entity that is required to file a return, statement or any other document with the IRSmust indicate his (or its) taxpayer identification number. For an individual, the social security number is used, and if you do not have a social security number, the IRS will assign you a TIN. A federal or employer ID number is assigned to other types of entities and will use that as their TIN.