问题 Is an employer identification number (EIN) the same as a taxpayer identification number (TIN)? 答案 An EIN is a type of TIN used to identify taxpayers that are required to file various business tax returns. EINs are used by employers, some sole proprietors, corporations, partnerships, certain individuals, trusts and estates, and other business entities. If you're required to report employment taxes or excise taxes or to give tax statements to employees or annuitants, you need an EIN. 額外的訊息 Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C) Publication 3402, Taxation of Limited Liability Companies Publication 1635, Employer Identification Number - Understanding Your EIN Small business and self-employed tax center Taxpayer identification numbers (TIN) 类别 Small business, self-employed, other business 子类别 Form SS-4 & employer identification number (EIN)