Identification Numbers You must have a taxpayer identification number so that the IRS canprocess your returns. The two most common kinds of taxpayeridentification numbers are the social security number (SSN) and theemployer identification number (EIN). An SSN is issued by the Social Security Administration (SSA)and is in the following format: 000-00-0000 An EIN is issued by the IRS and is in the following format:00-0000000 You must include your taxpayer identification number (SSN or EIN)on all returns or other documents you send to the IRS. You must alsofurnish your number to other persons who use your identificationnumber on any returns or documents they send to the IRS. This includesreturns or documents they file to report: Interest, dividends, royalties, etc., paid to you, Any amount paid to you as a dependent care provider,and Certain other amounts paid to you that total $600 or morefor the year. If you do not furnish your identification number as required, youwill be subject to penalties. Employer Identification Number (EIN) EINs are used to identify the tax accounts of employers, certainsole proprietors, corporations, partnerships, estates, trusts, andother entities. If you don't already have an EIN, you need to get one if you: Have employees, Have a Keogh plan, Operate your business as a corporation or partnership, or cheap hotel in LiegeFile returns for: Employment taxes, Excise taxes, or Alcohol, tobacco, or firearms taxes. How to get an EIN.You can get an EIN either through the mail or by telephone. Butfirst you must fill out Form SS-4, Application for EmployerIdentification Number. You can get Form SS-4 at SSAoffices or by calling the IRS at1-800-829-3676. When to apply.You should apply for an EIN early enough to receive the number bythe time you must file a return or statement or make a tax deposit. Ifyou apply by telephone, you can get an EIN immediately. If you applyby mail, file Form SS-4 at least 4 to 5 weeks before you need anEIN. If you do not receive your EIN by the time a return is due, fileyour return anyway. Write "Applied for" and the date you appliedfor the number in the space for the EIN. More than one EIN.You should have only one EIN. If you have more than one EIN and arenot sure which to use, contact the Internal Revenue Service Centerwhere you file your return. Give the numbers you have, the name andaddress to which each was assigned, and the address of your main placeof business. The IRS will tell you which number to use. More information.For more information about EINs, get Publication 1635,Understanding Your EIN. Payee's Identification Number In the operation of a business, you will probably make certainpayments you must report on information returns, discussed later underInformation Returns. You must give the recipient of thesepayments (the payee) a statement showing the total amount paid duringthe year. The forms used to report these payments must include thepayee's identification number, as well as your identification number. 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 has changed due tomarriage or divorce. If your employee does not have an SSN, he or she should file FormSS-5, Application for a Social Security Card, withthe SSA. This form is available at SSA offices or by calling1-800-772-1213. Other payee.voyage a TorquayIf 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 make reportable 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 forTaxpayer Identification Number and Certification. This form isavailable from IRS offices or by calling1-800-829-3676. Caution: If the payee does not provide you with an identification number,you may have to withhold 31% of the payments as backup withholding.For information on backup withholding, see Form W-9, thehotels in BucharestInstructions for the Requester of Form W-9, and theInstructions for Forms 1099, 1098, 5498, and W-2G.