SSN/ITIN/EIN Validation Rules

The Texas Identification Number System (TINS) validates the Social Security number (SSN), Individual Taxpayer Identification Number (ITIN) and Employer identification number (EIN) using the criteria set by the Social Security Administration (SSA) and Internal Revenue Service (IRS). The validation process applies to a payee master setup for the payee, sole owner and individual partner identification numbers, but does not include a match to a name.

The SSN/ITIN/EIN validation rules also apply to setups when Reporting Debtor Holds, and the Check-Digit Calculator also uses these validation rules.

Agencies are responsible for ensuring that accurate information is submitted in TINS. Agencies may request supporting documentation, such as copies of SSN cards or pre-printed IRS documentation, to verify vendor information prior to TINS processing. See Recommended Documentation Requirements in Fraud Prevention Recommendations.

Social Security Number (SSN) Rules

The SSA “SSN Randomization” assignment methodology protects the integrity of SSNs. SSA eliminated the geographical significance of the first three digits of the SSN, referred to as the area number, by no longer allocating the area numbers for assignment to individuals in specific states. SSA also extended the available pool of nine-digit numbers in every state. The following list identifies exclusions of invalid SSNs:

Additionally, TINS prevents the use of the following invalid nine-digit SSNs:

Individual Taxpayer Identification Number (ITIN) Rules

The IRS assigns ITINs for the sole purpose of filing IRS tax returns. ITINS are assigned to individuals who do not have an SSN. An ITIN is a nine-digit number that always begins with the number nine (9) and includes the following groups for the fourth (4th) and fifth (5th) digits that identify valid ITINs:

Expired ITINs

The IRS expires ITIN groups every December and posts the expired groups on its web site. The Comptroller’s office removes the groups of expired ITINs from TINS to prevent new payee setups with expired ITINs.

If individuals with an expired ITIN group have not renewed their ITIN through IRS, the paying agency must contact the individuals to determine if they have a need to file IRS tax returns. Individuals with expired ITINs must not be required to renew their ITINs for the sole purpose of setting them up in TINS as a state payee.

Individuals who renewed their ITINs and received an ITIN renewal notice from IRS must provide the paying agency with a legible copy of the notice. The agency must then submit a copy of the notice to Payment Services. The NOTICE DATE on the notice must meet Payment Services’ requirement as follows:

Upon receipt of a legible copy of an ITIN renewal notice with an acceptable NOTICE DATE, or other supporting document, Payment Services will temporarily set up the expired ITIN group to allow the agency to process the payee setup. The agency must then immediately notify Payment Services when the payee setup is completed. The expired ITIN group will again be deleted from TINS to prevent other expired ITINs from being set up in TINS.

Employer identification number (EIN) Rules

The IRS is responsible for the issuance of an EIN. The following list represents the valid EIN prefixes, which are the first two digits of the nine-digit EIN. See How EINs are Assigned and Valid EIN Prefixes.