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I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI.  Filing Your Returns and Paying Taxes - Including Electronic Options VII.  Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
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Identification Number

A taxpayer identification number must be furnished on returns,statements, and other tax-related documents. For an individual, thisis a social security number (SSN). If you do not have and are noteligible to get an SSN, the IRS will issue you an individual taxpayeridentification number (ITIN). An employer identification number (EIN)is required if you are an employer or are engaged in a trade orbusiness as a sole proprietor.

hoteles en BucharestYou must furnish a taxpayer identification number if you are:

  1. An alien who has income effectively connected with theconduct of a U.S. trade or business at any time during the year,
  2. An alien who has a U.S. office or place of business at anytime during the year,
  3. A nonresident alien spouse treated as a resident, asdiscussed in chapter 1,or
  4. Any other alien who files a tax return, an amended return,or a refund claim (but not information returns).

Social security number.Generally, you can get an SSN if you have been lawfully admitted tothe United States for permanent residence or under other immigrationcategories that authorize U.S. employment.

To apply for this number, get Form SS-5, Application fora Social Security Card, from your local Social SecurityAdministration office or call the SSA at1-800-772-1213. The completed form should bereturned to the SSA. It usually takes about 2 weeks to get an SSN.

Kitzbuhel HotelsIndividual taxpayer identification number.If you are not eligible to obtain an SSN, you must get an ITIN.Enter your ITIN wherever an SSN is required on your tax return.

Caution:

You cannot claim the earned income credit, discussed later, usingan ITIN. You, your spouse if married, and any qualifying child musthave SSNs.

ITINs are for tax use only. They do not affect your immigrationstatus or your right to be legally employed in the United States.

hotel rooms FlorenceTo apply for an ITIN, file Form W-7 with the IRS. It usuallytakes about 30 days to get an ITIN.

In addition to those aliens who are required to furnish a taxpayeridentification number and are not eligible for an SSN, a FormW-7 should be filed for:

  • Alien individuals who are claimed as dependents and are noteligible for an SSN, and
  • Alien individual spouses who are claimed as exemptions andare not eligible for an SSN.

Employer identification number.An individual may use an SSN (or ITIN) for individual taxes and anEIN for business taxes. To apply for an EIN, file Form SS-4,Application for Employer Identification Number, with theIRS.

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