An EIN can be a tax ID, depending on the form

Is an EIN the same as a tax ID? In a business context, often yes: “business tax ID,” “federal tax ID,” and “employer identification number” commonly refer to the entity’s Employer Identification Number, or EIN. Technically, an EIN is one type of taxpayer identification number, or TIN. A request for a TIN can refer to a different identifier.

The IRS calls an EIN a federal tax identification number and uses it to identify a business entity. It also uses EINs for certain estates and trusts.

When a tax ID means an EIN

If a form asks for a business tax ID, federal tax ID, FEIN, or employer identification number, it is generally requesting the business’s EIN. FEIN, or Federal Employer Identification Number, is another name for an EIN.

Take more care with a field labeled only TIN, short for taxpayer identification number. The IRS uses TIN as an umbrella term. The correct number depends on which taxpayer the form is identifying.

The distinction in plain English

• TIN: The broad IRS category for an identification number used to administer tax laws.
• EIN: A type of TIN used to identify a business entity. It is also known as a federal tax identification number.
• SSN: A Social Security number, which is also a TIN and is issued by the Social Security Administration.
• ITIN: An Individual Taxpayer Identification Number, which is also a TIN.
• ATIN and PTIN: TINs for pending U.S. adoptions and tax preparers, respectively.

Every EIN is a TIN. An SSN or ITIN is also a TIN, but neither is an EIN. Treating “TIN” and “EIN” as universal synonyms can therefore put the wrong identifier on a form.

A quick rule for company forms

1. Identify the taxpayer. If the form is identifying the company or other business entity, its EIN is commonly the relevant number.
2. Read the label. Federal-business wording, including “federal tax ID” and “business tax ID,” generally points to the EIN.
3. Watch for state-specific requests. Some states require a separate state tax ID, while others use the federal tax ID. A state tax ID is not automatically an EIN.

For a business document, the practical translation is usually straightforward: a request for the company’s federal or business tax ID means its EIN. A request for a TIN without identifying the taxpayer needs closer reading.

Frequently asked questions

What types of taxpayer identification numbers does the IRS recognize?

The IRS lists Social Security numbers (SSNs), Employer Identification Numbers (EINs), Individual Taxpayer Identification Numbers (ITINs), Adoption Taxpayer Identification Numbers (ATINs), and Preparer Taxpayer Identification Numbers (PTINs). An EIN is one member of the broader TIN category.

Is a federal tax ID the same as a state tax ID?

Not necessarily. The IRS calls an EIN a federal tax identification number. Some states require a separate state tax ID, while others use the federal tax ID.

Sources

• Taxpayer identification numbers (TIN) | Internal Revenue Service — www.irs.gov
• Are EIN And TIN The Same? | Stripe — stripe.com
• Do you need an EIN or FEIN for your business? - Wolters Kluwer — www.wolterskluwer.com