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 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 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.