Key Difference:
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TIN is a broad term used by the IRS for any number used to identify a taxpayer.
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EIN is a type of TIN, specifically for businesses and certain entities.
Types of TINs include:
| TIN Type | Full Name | Used For |
|---|---|---|
| SSN | Social Security Number | Individuals (U.S. citizens and some residents) |
| ITIN | Individual Taxpayer Identification Number | Non-resident and resident aliens (who can't get SSNs) |
| EIN | Employer Identification Number | Businesses, nonprofits, trusts, estates, etc. |
| ATIN | Adoption Taxpayer Identification Number | Adoptive parents (temporary use) |
| PTIN | Preparer Tax Identification Number | Paid tax return preparers |
So, in short:
All EINs are TINs, but not all TINs are EINs.
When You Might See This Confusion:
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On IRS forms, you may be asked for your TIN — and depending on who you are, that could be your SSN, ITIN, or EIN.
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Business owners use EIN as their TIN.
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Individuals use SSN or ITIN as their TIN.