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TexPayment Resource

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Payee Number Requirements
Texas Identification Number (TIN)

State payees include individual recipients and vendors who contract with a state agency to provide goods or services. In almost all cases, payees are required to provide one of these nine-digit identification numbers to obtain a TIN:

If the payee is a foreign entity or nonresident alien who does not have an EIN, SSN or ITIN, see Comptroller-Assigned 3 TINs for request instructions.

Note: See Fraud Prevention Recommendations for documentation to accept from payees as proof of their identification numbers.

TINS no longer uses an SSN or ITIN as the key payee identifier. See Comptroller-Assigned TINs. The SSN or ITIN is still required under law for tax administration and identification for individuals, sole owners and individual partners of a partnership. This requirement has been adopted under these statutes:

  • Federal Privacy Act of 1974 — United States Code, Title 5, Section 552a
  • Tax Reform Act of 1976 — United States Code, Title 42, Section 405(c)(2)(C)(i)
  • Texas Government Code, Sections 403.055, 403.056 and 403.078
  • Texas attorney general opinion H-1255 (1978)

Using the payee’s TIN both facilitates reporting to the Internal Revenue Service and helps ensure each agency receives proper credit for payments to historically underutilized businesses.