<P> Internal Revenue Code section 6109 (d) provides: "The social security account number issued to an individual for purposes of section 205 (c) (2) (A) of the Social Security Act (codified as 42 U.S.C. § 405 (c) (2) (A)) shall, except as shall otherwise be specified under regulations of the Secretary (of the Treasury or his delegate), be used as the identifying number for such individual for purposes of this title (the Internal Revenue Code, title 26 of the United States Code)." </P> <P> A TIN may be: </P> <Ul> <Li> a Social Security number (SSN) </Li> <Li> an Individual Taxpayer Identification Number (ITIN) </Li> <Li> an Employer Identification Number (EIN), also known as a FEIN (Federal Employer Identification Number) </Li> <Li> an Adoption Taxpayer Identification Number, used as a temporary number for a child for whom the adopting parents cannot obtain an SSN </Li> <Li> a Preparer Tax Identification Number, used by paid preparers of U.S. tax returns </Li> </Ul> <Li> a Social Security number (SSN) </Li>

What does a tax identification number look like
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