SSN / ITIN / EIN Validation Rules
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.
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 Social Security Administration (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:
|Area Numbers (first 3 digits)||000||666||900 – 999 (see ITINS)|
|Group Numbers (4th / 5th digits)||00|
|Serial Numbers (last 4 digits)||0000|
Additionally, TINS prevents the use of the following invalid nine-digit SSNs:
|Additional Invalid SSNs|
Individual Taxpayer Identification Number (ITIN) Rules
The IRS assigns ITINs to individuals who are required to have a U.S. taxpayer identification number, but who do not have and are not eligible to obtain an SSN. An ITIN is a nine-digit number that always begins with the number nine (9) and includes the following ranges for the fourth (4th) and fifth (5th) digits that identify valid ITINs:
|Valid ITIN Ranges for 4th / 5th Digits|
|50 – 65||83 – 88||90 – 92||94 – 99|
The IRS expires groups of ITINs every December and posts the expired ITINs on its web site. The Comptroller’s office removes the groups of expired ITINs from the TINS validation table the following January to prevent new payee setups with expired ITINs.
However, an individual whose ITIN has expired can submit a form to IRS to request it be renewed. In order for a new payee setup to process with an expired ITIN, the agency must obtain a copy of the IRS renewal letter from the individual and submit a copy to Payment Services. The expired ITIN group will be temporarily added to the TINS validation table to allow the payee setup to process. The agency must immediately notify Payment Services when the payee setup has been processed so that the expired ITIN group can again be removed from the TINS validation table.
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.
|Valid EIN Prefixes|