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| married filing separate as your filing status you will not be allowed to claim the Earned income Credit, the American Opportunity credit, Lifetime Learning Credit or the deduction for student loan interest or tuition and fees deduction. |
| If you choose married filing separately as your filing status, and you lived with your spouse at any time during the tax year, You cannot claim the credit for the elderly or the disabled and more of your social security or equivalent retirement benefits you receive may be taxable. |
| Taxpayer Identification Numbers |
| The Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. Such as the Social Security Number "SSN", the Employer Identification Number. and the Individual Taxpayer identification Number "ITIN". These numbers are what identify you and your dependents and your business on your tax return. |
| A TIN must be furnished on returns, statements, and other tax related documents. This number must be furnished when filing your returns or when claiming tax treaty benefits. Also a TIN must be on a withholding certificate if the beneficial owner is claiming tax treaty benefits other than from income from marketable securities. This number must also be on a withholding certificate if the beneficial owner is claiming exemption for effectively connected income or exemption for certain annuities. Furthermore, you generally must list on your individual income tax return the social security number (SSN) of any person for whom you claim an exemption. If your dependent or spouse is not eligible to get a SSN, you must list an ITIN instead. |
| You should apply for a SSN by completing Form SS-5, Application
for a Social Security Card, and also submit evidence of
identity, age and citizenship or lawful alien status.
The IRS requires a Taxpayer Identification Number (TIN) as an identification
number for the administration of the tax laws. You can acquire this number
from the Social Security Administration (SSA) or by the Internal Revenue
Service (IRS). Only the Social Security Administration can issue a Social
Security number and all other taxpayer Identification numbers are issued by
the Internal Revenue Service (IRS). The taxpayer identification numbers
available are:
* Social Security Number (SSN) * Employer Identification Number (EIN). * Individual Taxpayer Identification Number (ITIN). * Taxpayer Identification Number for Pending U.S. Adoptions (ATIN). * Preparer Tax Identification Number (PTIN). The IRS previously assigned temporary IRS Preparer Tax Identification Numbers which are not long valid. |
| You must furnish a Taxpayer Identification Number (TIN) on your income tax returns and all required documents when filing your tax return. You will also be asked for an Taxpayer Identification Number (TIN) |
| Copyright © 2014 [Hera's Income Tax School]. All Annual Federal Tax Refresher Course rights reserved. |
| Revised: 05/28/15 |
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