IRS Tax Forms  
Publication 225 2001 Tax Year

Taxpayer Identification Number

You must enter your taxpayer identification number (generally your social security or employer identification number) on all returns, statements, or documents you file. For example, you must enter it on your federal income tax return, your estimated tax payment voucher, and all information returns, such as Forms 1096 and 1099. You may be subject to a penalty of $50 for each failure to enter the number.

Schedule F. Enter your social security number (SSN) in the space provided on the first line of Schedule F. You need an employer identification number (EIN) if you have a qualified retirement plan or must file an employment, excise, estate, trust, partnership, or alcohol, tobacco, and firearms tax return. Enter that EIN on line D of Schedule F.

Other forms and schedules. Enter your SSN on your individual income tax return (Form 1040), schedule of self-employment tax (Schedule SE), and estimated tax payment voucher (Form 1040-ES), regardless of which number you entered on your business returns.

If you are married, enter the SSNs for you and your spouse on your Form 1040, whether filing jointly or separately. If you are filing a joint return, list the SSNs in the same order as the names are shown on your label. Also enter both SSNs on your Form 1040-ES if you make joint estimated tax payments. Enter them in the same order as they appear on the joint return.

Phone: Applying for a social security number. To apply for a social security number (SSN), use Form SS-5. You can get the form from any social security office, by calling 1-800-772-1213, or on the web at www.ssa.gov. If you are under 18 years of age, you must furnish evidence of age, identity, and U.S. citizenship (or lawful alien status) with your Form SS-5. If you are 18 or older, you must appear in person with this evidence at a social security office. It usually takes about 2 weeks to get an SSN.

Phone: Applying for an employer identification number. To apply for an employer identification number, use Form SS-4. See chapter 21 for information about ordering this form.


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