Identification Numbers This section explains three types of taxpayer identificationnumbers, who needs them, when to use them, and how to get them. Social security number (SSN).You generally use your SSN as your taxpayer identification number.You must put this number on each of your individual income tax forms,such as Form 1040 and its schedules. To apply for an SSN, use Form SS-5,Application for a Social Security Card. This form isavailable from Social Security Administration (SSA) offices or bycalling 1-800-772-1213. It is alsoavailable from the SSA's Internet web site at www.ssa.gov. Individual taxpayer identification number (ITIN).The IRS will issue an ITIN to an alien who does not have (and isnot eligible to get) a social security number (SSN). To apply for anITIN, file Form W-7, Application for IRSIndividual Taxpayer Identification Number, with the IRS. Itusually takes about 30 days to get an ITIN. Enter the ITIN wherever anSSN is requested on a tax return. If you must include another person'sSSN on your return and that person does not have and cannot get anSSN, enter that person's ITIN. Caution: An ITIN is for tax use only. It does not entitle the holder tosocial security benefits or change the holder's employment orimmigration status under U.S. law. Employer identification number (EIN).You must also have an EIN to use as a taxpayer identificationnumber if you do either of the following. Pay wages to one or more employees. File pension or excise tax returns. If you must have an EIN, include it along with your SSN on yourSchedule C or C-EZ. You can get an EIN either through the mail or by telephone. Butfirst you must fill out Form SS-4, Applicationfor Employer Identification Number. This form is available fromeither the SSA or the IRS. New EIN.You may need to get a new EIN if either the form or the ownershipof your business changes. For more information, see Publication 1635,Understanding Your EIN. When you need identification numbers of other persons.In operating your business, you will probably make certain paymentsyou must report on information returns. These payments are discussedunder Information Returns, later in this chapter. You mustgive the recipient of these payments (the payee) a statement showingthe total amount paid during the year. You must include the payee'sidentification number and your identification number on the returnsand statements. 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 onthe employee's social security card. If the employee's name is notcorrect as shown on the card, the employee should request a new cardfrom the SSA. This may occur if the employee's name was changed due tomarriage or divorce. If your employee does not have an SSN, he or she should file FormSS-5 with the SSA. Other payee.If you make payments to someone who is not your employee and youmust report the payments on an information return, get that person'sSSN. If you must report payments to an organization, such as acorporation or partnership, you must get its EIN. To get the payee's SSN or EIN, use Form W-9,Request for Taxpayer Identification Number andCertification. A payee who does not provide you with an identification number maybe subject to backup withholding. For information on backupwithholding, see the Form W-9 instructions and the GeneralInstructions for Forms 1099, 1098, 5498, and W-2G.