There is no IRS document literally called a “TIN certificate.” A Taxpayer Identification Number (TIN) is an umbrella term for several nine-digit numbers the IRS uses to identify taxpayers, and once one is assigned, the IRS mails a confirmation notice that people often think of as their “certificate.” What you actually need depends on your situation: an Individual Taxpayer Identification Number (ITIN) if you have a U.S. tax obligation but can’t get a Social Security Number, an Employer Identification Number (EIN) if you’re setting up a business or other entity, or a completed Form W-9 if a bank or client asked you to certify your TIN to them.1Internal Revenue Service. Taxpayer Identification Numbers
Which TIN Do You Actually Need
Most people asking about a “TIN certificate” fall into one of three groups.
If you’re an individual who isn’t eligible for a Social Security Number but has to file a U.S. tax return, claim a tax treaty benefit, or be listed on someone else’s information return, you need an ITIN. It’s a nine-digit number starting with “9.” An ITIN does not authorize you to work in the U.S., change your immigration status, or make you eligible for Social Security benefits.2Internal Revenue Service. Publication 4757 – Individual Taxpayer Identification Number3Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
If you’re forming or running a business, nonprofit, estate, or trust, you need an EIN. Businesses need one to hire employees, operate as a corporation or partnership, open a business bank account, and file certain returns.4Internal Revenue Service. About Form SS-4, Application for Employer Identification Number (EIN)
If a bank, brokerage, or client is asking you to “provide your TIN certificate,” what they almost always want is a completed Form W-9. Payers use it to collect your name and TIN before paying you as a contractor, closing a real estate transaction, or reporting other payments to the IRS. Signing a W-9 certifies under penalty of perjury that the TIN you gave is correct and that you’re a U.S. person.5Internal Revenue Service. About Form W-9, Request for Taxpayer Identification Number and Certification6Internal Revenue Service. Instructions for the Requester of Form W-9 If you already have an SSN, ITIN, or EIN, no separate certificate is needed. You write the number on the W-9 and sign.
How to Get an ITIN
The IRS charges nothing to issue an ITIN.7Internal Revenue Service. How to Apply for an ITIN You apply on Form W-7, and in most cases you have to attach a completed federal tax return (Form 1040 or 1040-NR). A few narrow exceptions apply for people who need an ITIN for non-filing reasons, such as claiming a tax treaty benefit or being reported on a third party’s information return.8Internal Revenue Service. About Form W-7
Proving Identity and Foreign Status
A valid passport is the only single document the IRS accepts to prove both identity and foreign status on its own. Without one, you’ll need at least two items from the IRS’s list of 13 acceptable documents, and at least one must have a photo.9Internal Revenue Service. ITIN Supporting Documents Everything you submit must be current and show an expiration date, and you have to send originals or copies certified by the issuing agency. Notarized photocopies are not accepted.10Internal Revenue Service. Revised Application Standards for ITINs
Three Ways to Submit
You can mail your W-7 package, tax return, and original documents to the IRS ITIN Operation in Austin, Texas. That means putting your passport in the mail and waiting for it to come back.
You can instead visit an IRS Taxpayer Assistance Center that offers ITIN services. Staff there authenticate your documents in person, hand them back at the end of the appointment, and forward the application for you.11Internal Revenue Service. IRS Taxpayer Assistance Centers with ITIN Services
The third route is a Certifying Acceptance Agent (CAA), an IRS-authorized individual or organization that can verify your passport and other documents on the spot and submit the application on your behalf, so you never mail originals.12Internal Revenue Service. ITIN Acceptance Agents CAAs charge for this service, typically from $50 to several hundred dollars depending on location and complexity. Taxpayer Assistance Centers and VITA sites offer the same document authentication for free.7Internal Revenue Service. How to Apply for an ITIN
Timing and Your Confirmation Notice
Allow at least seven weeks for the IRS to process a complete ITIN application. During tax season (January 15 through April 30), or if you apply from overseas, processing can stretch to nine to eleven weeks.3Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
Once approved, the IRS mails Notice CP565 confirming your ITIN. This is the closest thing to an ITIN “certificate” you will receive. Check that the name and date of birth on it are correct, because you’ll use that exact name and number on every future tax filing. If you mailed original documents with your application, the IRS returns them within 60 days of the notice date.13Internal Revenue Service. Understanding Your CP565 Notice
Keeping It Active
An ITIN expires if you don’t use it on at least one federal tax return over any three consecutive tax years.3Internal Revenue Service. Individual Taxpayer Identification Number (ITIN) Renewal uses the same Form W-7 and the same identity documents, but you don’t have to attach a tax return. If you file with an expired ITIN, the return is processed but any refund is held until the renewal clears, so renewing before filing season is worth the effort.
How to Get an EIN
The IRS never charges for an EIN. Any site offering to obtain one for a fee is charging you for something you can do yourself.14Internal Revenue Service. Get an Employer Identification Number
Online: Fastest
The IRS online EIN application walks you through questions about the entity and responsible party and issues the nine-digit number immediately at the end. To use it, the entity’s principal business must be in the United States or its territories, and the responsible party must have a valid SSN or ITIN.15Internal Revenue Service. Responsible Parties and Nominees The responsible party has to be an individual who owns, controls, or manages the entity’s funds, not another business. The IRS issues only one EIN per responsible party per day, whichever method you use.16Internal Revenue Service. Instructions for Form SS-4
Fax or Mail
If the responsible party has no SSN or ITIN, the online tool won’t work. File Form SS-4 by fax or mail instead. Faxed applications are generally processed within four business days; mailed applications take several weeks. Fax numbers and mailing addresses depend on whether the entity is in the U.S. or abroad and are listed in the SS-4 instructions.17Internal Revenue Service. Instructions for Form SS-4 – Application for Employer Identification Number
Your EIN Confirmation and Replacements
After the EIN is assigned, the IRS mails Notice CP 575 to the entity’s address of record. This is the official EIN confirmation, issued only once, and it’s what a bank or state agency is asking for when they want proof of your EIN. Keep it in your permanent records; the IRS will not generate a duplicate.
If the CP 575 is lost, you can request a replacement verification letter, known as a 147C letter, by calling the IRS business line at 1-800-829-4933. Only an authorized person for the entity can make the request. The IRS can fax the 147C during the call or mail it, which takes four to six weeks.
What Happens if You Don’t Provide a TIN
When a payer needs your TIN and you don’t give one, the consequences are automatic. The payer must apply backup withholding and send 24% of the payment to the IRS.18Internal Revenue Service. Publication 1099 (2026), General Instructions for Certain Information Returns This covers interest, dividends, nonemployee compensation, rents, royalties, and other reportable payments.19Office of the Law Revision Counsel. 26 USC 3406 – Backup Withholding
You can recover the withheld amount later by filing a return and claiming credit for it, but the money is tied up until then. Separately, the IRS can impose a $50 penalty for each failure to provide a TIN when required, capped at $100,000 per calendar year.20Office of the Law Revision Counsel. 26 USC 6723 – Failure to Comply With Other Information Reporting Requirements The penalty can be waived for reasonable cause, but ordinary neglect doesn’t meet that bar.