Payee Number Requirements
Texas Identification Number (TIN)
State payees include vendors who contract with a state agency to provide goods or services and individual recipients. In almost all cases, payees are required to provide one of these nine-digit identification numbers to obtain a TIN:
- Federal Employer Identification Number (EIN)
- Social Security Number (SSN)
- Individual Taxpayer Identification Number (ITIN)
If the payee is a foreign entity or non-resident alien who does not have an EIN, SSN or ITIN, please see how to request a Comptroller-assigned TIN.
Note: See Security 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 System-generated Random Number. 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
- Opinions of the Attorney General of Texas, Number H-1255 (1978)
In addition to facilitating reporting to the Internal Revenue Service (IRS), using the payee’s TIN helps ensure your agency receives proper credit for payments to historically underutilized businesses.