If you are a Canadian working in the United States on a TN visa, it is common for your U.S. employer to request your TIN. This often confuses, especially for Canadians who are new to the U.S. tax system. Here is a clear, practical explanation of what a TIN is, which one applies to you, and what you need to do.
What Is a Taxpayer Identification Number (TIN)?
A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) to administer U.S. tax laws.
TINs are issued by:
- The Social Security Administration (SSA), or
- The Internal Revenue Service (IRS)
The SSA issues a Social Security Number (SSN). The IRS issues all other types of TINs.
Types of Taxpayer Identification Numbers (TINs)
The IRS recognizes several kinds of TINs, including:
- Social Security Number (SSN)
- Employer Identification Number (EIN)
- Individual Taxpayer Identification Number (ITIN)
- Adoption Taxpayer Identification Number (ATIN)
- Preparer Taxpayer Identification Number (PTIN)
For Canadians on TN visas, only two of these are typically relevant: the SSN or the ITIN.
Which TIN Applies to Canadians on TN Visas?
1. Social Security Number (SSN), Most TN Professionals
If you are working in the U.S. on a TN visa, you are generally eligible for a Social Security Number. In most cases:
- Your SSN is your TIN
- This is the number your employer is requesting
How to Apply for an SSN
- Complete Form SS-5, Application for a Social Security Card
- Provide proof of:
- Identity
- Age
- Lawful U.S. immigration status (TN visa)
- Apply at your local Social Security office or call 800-772-1213
There is no fee to apply for an SSN.
2. Individual Taxpayer Identification Number (ITIN), If You Cannot Get an SSN
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS for individuals who are not eligible for an SSN. Key facts about ITINs:
- It is a 9-digit number that begins with 9
- It is used only for tax purposes
- It does not authorize employment
- You cannot claim the Earned Income Credit with an ITIN
How to Apply for an ITIN
- File IRS Form W-7
- Provide documentation proving identity and foreign status
- Attach a federal tax return unless you qualify for an exception
- Apply by mail, at an IRS walk-in office, or through an IRS Acceptance Agent
Why Does Your Employer Need a TIN?
A TIN is required on many U.S. tax documents, including:
- When filing your U.S. tax returns
- When your employer reports wages (Form W-2)
- For withholding and payroll reporting
- When claiming certain tax treaty benefits
Your employer cannot properly pay or report your wages without a valid TIN.
Key Takeaways for Canadians on TN Visas
- If you have an SSN, that is your TIN
- If you do not yet have an SSN, you should apply as soon as possible
- If you are not eligible for an SSN, an ITIN may be used for tax filing purposes
If you are unsure which number applies to your situation or need help navigating U.S. employment and tax compliance as a TN professional, speaking with an experienced immigration attorney can help you avoid costly mistakes.
Schedule a Consultation with an Immigration Lawyer
We Can Help!
If you have questions regarding a TN Visa, we invite you to contact our team at Richards and Jurusik for detailed guidance and assistance. We aim to provide the most accurate and up-to-date information to make your immigration process smoother and less stressful. The immigration lawyers at Richards and Jurusik have decades of experience helping people to work and live in the United States. Please read some of our hundreds of 5-star client reviews! Contact us today to assess your legal situation.
JEREMY L. RICHARDS is the founding partner of Richards and Jurusik and has dedicated his career to U.S. immigration law, with a specialized focus on assisting Canadian and Mexican citizens under the United States-Mexico-Canada Agreement (USMCA) to work and live in the United States. (Full Bio)
