Payee Number Requirements
Comptroller-assigned Payee Numbers
Agencies may need to make payments to businesses located outside the United States or to foreign individuals who reside in the U.S. Some of these payees may have an EIN, SSN or ITIN, while others may not. If the payee is a foreign entity or non-resident alien who does not have an EIN, SSN or ITIN:
- Perform a name search on the payee’s name to check if another agency has already set up the payee under a Comptroller-assigned number.
- If not, contact Payment Services to request a Comptroller-assigned TIN. Payment Services will provide your agency with a number that begins with 3.
If your agency makes multiple or recurring payments for goods and services to a foreign payee, the foreign payee should apply for an SSN, ITIN or EIN when appropriate. Some countries have a treaty with the United States stating which entities do not have to have an EIN in order to do business within the U.S. To determine if a foreign business needs an EIN, contact IRS business assistance at (800) 829-4933.
If the foreign payee receives an SSN, ITIN or EIN, submit a Payee Change Request form (74-157)(login required) PDF to have Payment Services change the Comptroller-assigned number to the new number.
System-generated Random Number
To protect confidentiality, TINS will assign the payee a randomly based 7 TIN for an SSN or ITIN.
CAUTION: Comptroller Taxpayer Identification Numbers
Agencies must not use the 11-digit Comptroller-assigned Taxpayer Identification Number (TP Number) in TINS. TP Numbers begin with 30xxxxxxxxx, 32xxxxxxxxx, 38xxxxxxxxx or 39xxxxxxxxx.
- Set up payees or debtor hold records under TP Numbers.
- Issue payments under TP Numbers or their mail codes that begin with T.
- Set up numeric mail codes under a TP Number.
These actions are monitored and will be inactivated if set up by a state agency, which will prevent payments from being issued.