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TexPayment Resource

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TINS Codes
Ownership Types

The TINS ownership type is required for all payees when they are set up online or by batch to generate their Texas Identification Number (TIN).

The Multi-Tax Summary (MTSUMM) screen is part of the Comptroller’s Integrated Tax System (ITS), which maintains state taxpayer information. When MTSUMM is accessed, the two-character ITS organization type code is displayed. The ITS Ownership Type Cross Reference maps the ITS two-character codes and descriptions to the TINS one-character ownership type codes and descriptions.

Click on any column heading to sort by that column.
Code Ownership Type Definition, Examples, Requirements
A Professional Association Entity is registered with the Texas Secretary of State (SOS), such as medical doctors and professional organizations.
  • Requires an EIN-based TIN.
  • Requires a 10-digit Texas charter (file) number that:
    • Cannot be all zeros.
    • Cannot be 1234567890.
    • Cannot be 0123456789.
    • Cannot be repeating 10 digits 1111111111 – 9999999999.
  • If the SOS file number is less than 10 digits, add preceding zeros.
C Professional Corporation Corporation is registered with the Texas Secretary of State as a professional corporation.
  • Requires an EIN-based TIN.
  • Requires a 10-digit Texas charter (file) number that:
    • Cannot be all zeros.
    • Cannot be 1234567890.
    • Cannot be 0123456789.
    • Cannot be repeating 10 digits 1111111111 – 9999999999.
  • If the SOS file number is less than 10 digits, add preceding zeros.
E State Employee Employee of a Texas state agency, including a Texas institution of higher education.
  • Requires an SSN- or ITIN-based TIN.
  • Requires an employing agency number on the mail code.
F Financial Institution Any state bank, federal bank, savings and loan, or credit union within the state of Texas or the United States.
  • Requires an EIN-based TIN.
G Governmental Entity Any legal government agency not created by the Texas Legislature, such as county and city governments and federal agencies. Does not include Texas state agencies, which are code U.
  • Requires an EIN-based TIN.
I Individual Recipient An individual who:
  • Provides goods or services to a Texas state agency who is not a sole proprietor (code S).
  • Is entitled to a refund or reimbursement from a state agency.
  • Receives entitlements from a state agency such as grants or pensions.
  • Requires an SSN- or ITIN-based TIN.
L Texas Limited Partnership Partnership formed by two or more persons and having one or more general partners and one or more limited partners registered with the Texas SOS.
  • Requires an EIN-based TIN.
  • Requires a 10-digit Texas charter (file) number that:
    • Cannot be all zeros.
    • Cannot be 1234567890.
    • Cannot be 0123456789.
    • Cannot be repeating 10 digits 1111111111 – 9999999999.
  • If the SOS file number is less than 10 digits, add preceding zeros.
N Other Organizations not defined within one of the other TINS ownership types, such as estates or informal organizations not chartered by the Texas Secretary of State.
O Out-of-State Corporation Corporation legally chartered by a governmental entity outside the state of Texas.
  • Requires an EIN-based TIN.
P Partnership Legal relationship that exists between two or more persons or other legal entities contractually associated as joint principals in a business.
  • Requires an EIN-based TIN for the partnership entity.
  • Requires names and identification numbers of two partners.
    • If Partner 1 or Partner 2 is an individual, requires an SSN- or ITIN-based TIN. The SSN or ITIN of Partner 1 and Partner 2 must not equal or include the EIN of the partnership.
    • If Partner 1 or Partner 2 is a business entity, requires an EIN-based TIN that must not EIN-based TIN for the partnership entity.
  • Batch transactions require 11-digit TINs for the partnership entity, Partner 1 and Partner 2.
  • Online transactions require nine-digit SSN, ITIN or EIN for the partnership entity, Partner 1 and Partner 2.
R Foreign Entity A foreign individual who may not have an SSN or ITIN or an entity outside of the United States that may not have an EIN.
S Sole Owner Person with exclusive title or rights to a business.
  • Sole owner TIN may be an SSN-, ITIN- or EIN-based number.
  • Requires the name and SSN or ITIN of the sole owner.
  • If the sole owner TIN is EIN-based, the owner’s SSN or ITIN must not equal or include the EIN.
  • Batch transactions require 11-digit SSN-, ITIN- or EIN-based TINs.
  • Online transactions require a nine-digit SSN, ITIN or EIN.
T Texas Corporation Corporation registered with the Texas Secretary of State (SOS), profit or non-profit.
  • Requires an EIN-based number TIN.
  • Requires a 10-digit Texas charter (file) number that:
    • Cannot be all zeros.
    • Cannot be 1234567890.
    • Cannot be 0123456789.
    • Cannot be repeating 10 digits 1111111111 – 9999999999.
  • If the SOS file number is less than 10 digits, add preceding zeros
U State Agency/University Any Texas state agency or institution of higher education created by the Texas Legislature. Does not include federal agencies or state agencies of other states, which are included in code G. Each agency must set up in TINS:
  • Its EIN-based TIN.
  • Its three-digit agency number as a repeating agency number in the format of 3 + agency number repeated three times + check digit. Example: For Comptroller of Public Accounts agency number 304, the repeating agency number is 33043043042.

ITS Ownership Type Cross Reference

Click on any column heading to sort by that column
ITS ORG Type ITS Description TINS Code TINS Description
ES Estate I Individual Recipient
N/A Not Applicable E State Employee
IS Individual – Sole Owner S Sole Owner
PB Business General Partnership P Partnership
PG Partnership – General (no longer issued) P Partnership
PR Partnership – Registered Limited Liability (no longer issued) P Partnership
PI Individual General Partnership P Partnership
AB Texas Business Association N Other
AC Foreign Business Association N Other
AF Foreign Professional Association N Other
AR Association – Regular N Other
CR Texas Insurance Corporation N Other
CS Foreign Insurance Corporation – Out-of-State N Other
CW Texas Railroad Corporation N Other
CX Foreign Railroad Corporation – Out-of-State N Other
HF Foreign Holding Company N Other
PF Limited Partnership – Out-of-State N Other
PO Oil & Gas Special N Other
PS Reg Limited Liability Partnership – Out-of-State N Other
PV Texas Joint Venture N Other
PW Foreign Joint Venture N Other
SF Foreign Joint Stock Company N Other
ST Texas Joint Stock Company N Other
TF Foreign Business Trust N Other
TH Texas Real Estate Investment Trust N Other
TI Foreign Real Estate Investment Trust N Other
TR Trust N Other
UF Unknown – Franchise N Other
UK Unknown N Other
PL Texas Limited Partnership L Texas Limited Partnership
CL Corporation – Limited Liability Co – Texas T Texas Corporation
CN Corporation – Texas Domestic Non-Profit T Texas Corporation
CT Corporation – Texas Domestic Profit T Texas Corporation
AP Association – Professional A Professional Association
CP Corporation – Professional C Professional Corporation
CF Corporation – Foreign Out of State Profit O Out-of-State Corporation
CI Corporation – Limited Liability Co – Out-of-State O Out-of-State Corporation
CM Corporation – Foreign Out-of-State Non-Profit O Out-of-State Corporation
CU Foreign Professional Corporation O Out-of-State Corporation
GC Government – City G Government Entity
GD Government – Federal Agency – Out-of-State G Government Entity
GF Government – State Agency – Out-of-State G Government Entity
GL Government – Local Official G Government Entity
GM Government – Mass Transit G Government Entity
GO Government – County G Government Entity
GP Government – Special Purpose District G Government Entity
GR Government – Rapid Transit G Government Entity
GS Government – School District G Government Entity
GJ Government – Junior College U State Agency/University
GT Government – State Agency – Texas U State Agency/University
GU Government – State College/University U State Agency/University
GY Government – Community College U State Agency/University
FA Financial Institution – State Savings & Loan – Out-of-State F Financial Institution
FB State Savings Bank – Texas F Financial Institution
FC Financial Institution – Federal Credit Union F Financial Institution
FD Financial Institution – Federal Savings & Loan – Texas F Financial Institution
FE Financial Institution – Federal Savings & Loan F Financial Institution
FF Financial Institution – Federal Bank F Financial Institution
FG Federal Savings Bank – Texas F Financial Institution
FH State Savings Bank – Out-of-State F Financial Institution
FI Financial Institution – State Credit Union – Texas F Financial Institution
FJ Financial Institution – Federal Bank – Out-of-State F Financial Institution
FK Foreign Savings Bank – Out-of-State F Financial Institution
FL Financial Institution – State Limited Liability Bank Association – Texas F Financial Institution
FM Financial Institution – Trust Company F Financial Institution
FN Financial Institution – Federal Savings & Loan – Out-of-State F Financial Institution
FO Financial Institution – State Bank – Out-of-State F Financial Institution
FP Financial Institution F Financial Institution
FR Foreign Country Bank F Financial Institution
FS Financial Institution – State Bank – Texas F Financial Institution
FT State Credit Union – Out-of-State F Financial Institution
N/A Out-of-Country Vendors R Foreign Entity (Outside the USA)