Your Federal Taxpayer Identification Number (TIN)
Your Federal TIN (taxpayer identification number) is either your social security number, your employer identification number (EIN), or your individual tax identification number (ITIN), and must be included on every tax return, payment, application, or other document submitted to the DOR.
EIN is required for:
- Anyone paying wages to one or more employees
- Anyone required to withhold federal taxes on income, other than wages, paid to a nonresident alien (individual, corporation, partnership, etc.)
- Trusts, except IRA trust
- REMICs (real estate mortgage investment conduits)
- Nonprofit organizations (churches, clubs, etc.)
- Farmers’ cooperatives
- Plan administrators
The IRS allows businesses to obtain an EIN online that may be used immediately. For more information, go to www.irs.gov/businesses/small/index.html and click on the “Employer ID Numbers (EINs)” link. You may also obtain an EIN from 7:00 am-10:00 pm local time Monday through Friday at (800) 829-4933, or fax at (215) 516-3990. Failure to supply a federal TIN on tax returns or payments will result in a $5 penalty for each submission.