什么是美国税号(TIN)?SSN、EIN、ITIN分别有什么区别
A Taxpayer Identification Number (TIN) is an identifying number used for tax purposes in the United States and in other countries under the Common Reporting Standard. 纳税人识别号( TIN ) 是根据通用报告标准在美国和其他国家/地区用于税收目的的识别号。
In the United States it is also known as a Tax Identification Number or Federal Taxpayer Identification Number. A TIN may be assigned by the Social Security Administration or by the Internal Revenue Service (IRS).在美国,它也被称为税号或联邦纳税人识别号。TIN 可由社会保障局或美国国税局(IRS) 分配。
Types类型
Any government-provided number that can be used in the US as a unique identifier when interacting with the IRS is a TIN, though none of them are referred to exclusively as a Taxpayer Identification Number. 任何政府提供的在美国与 IRS 互动时可用作唯一标识符的号码都是 TIN,尽管它们都不是专门称为纳税人识别号的。
A TIN may be TIN 可能是:
a Social Security number (SSN)
社会安全号码(SSN)
an Individual Taxpayer Identification Number (ITIN)
个人纳税人识别号(ITIN)
an Employer Identification Number (EIN), also known as a FEIN (Federal Employer Identification Number)
雇主识别号码(EIN),也称为 FEIN
(联邦雇主识别号码)
an Adoption Taxpayer Identification Number, used as a temporary number for a child for whom the adopting parents cannot obtain an SSN收养纳税人识别号码,用作收养父母无法获得 SSN的孩子的临时号码
a Preparer Tax Identification Number, used by paid preparers of US tax returns
报税人纳税识别号,供美国纳税申报表的付费报税人使用
SSNs
SSNs are used by people who have or had the right to work in the United States.报税人纳税识别号,供美国纳税申报表的付费报税人使用
ITINs
ITINs are used by aliens who may or may not have the right to work in the US, such as aliens on temporary visas and non-resident aliens with US income.报税人纳税识别号,供美国纳税申报表的付费报税人使用
EINs
EINs are used by employers, sole proprietors, corporations, LLCs, partnerships, non-profit associations, trusts, estates of decedents, government agencies, certain individuals, and other business entities.雇主、独资经营者、公司、有限责任公司、合伙企业、非营利协会、信托、死者遗产、政府机构、某些个人和其他商业实体使用 EIN。