The TINS ownership type is required for all payees when they are set up online or by batch.
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.
|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.
|C||Professional Corporation||Corporation is registered with the Texas Secretary of State (SOS) as a professional corporation.
|E||State Employee||Employee of a Texas state agency or a Texas institution of higher education.
|F||Financial Institution||Any state bank, federal bank, savings and loan, or credit union within the state of Texas or the United States.
|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 or institutions of higher education, which are code U.
|I||Individual Recipient||An individual who:
|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 Secretary of State (SOS).
|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.
|P||Partnership||Legal relationship that exists between two or more persons or other legal entities contractually associated as joint principals in a business.
|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.
|T||Texas Corporation||Corporation registered with the Texas Secretary of State (SOS), profit or non-profit.
|U||State Agency/University||Any Texas state agency or institution of higher education (agency) 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 Ownership Type Cross Reference
|ITS ORG Type||ITS Description||TINS Code||TINS Description|
|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|
|UF||Unknown – Franchise||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)|