TIN Rangesx SC 505 Tinranges
User Manual: SC-505
Open the PDF directly: View PDF 
.
Page Count: 1
TAXPAYERIDENTIFICATIONNUMBERRANGES Updated9/7/16‐BillCahill
SSNRANGESFORSTATES(After6/25/2011,SSNswerenolongerassignedbyrangesforstates.)
Range State Range State Range State Range State
000-000 Not in use 318-361 IL 521-524 CO 648-649 NM
001-003 NH 362-386 MI 525-525 NM 650-653 CO
004-007 ME 387-399 WI 526-527 AZ 654-658 SC
008-009 VT 400-407 KY 528-529 UT 659-665 LA
010-034 MA 408-415 TN 530-530 NV 666-666 Not in use
035-039 RI 416-424 AL 531-539 WA 667-675 GA
040-049 CT 425-428 MI 540-544 OR 676-679 AR
050-134 NY 429-432 AR 545-573 CA 680-680 NV
135-158 NJ 433-439 LA 574-574 AK 681-690 NC
159-211 PA 440-448 OK 575-576 HI 691-699 VA & WV
212-220 MD 449-467 TX 577-579 DC 700-728 Railroad, discont. 7/1/1963
221-222 DE 468-477 MN 580-584 PR & VI 729-733 Enumeration At Entry
223-231 VA & WV 478-485 IA 585-585 NM 734-749 Range Opened on 6/25/2011
232-232 NC 486-500 MO 586-586 GU, AS, MP 750-751 HI
233-236 WV 501-502 ND 587-588 MI 752-755 MI
237-246 NC 503-504 SD 589-595 FL 756-763 TN
247-251 SC 505-508 NE 596-599 PR & VI 764-765 AZ
252-260 GA 509-515 KS 600-601 AZ 766-771 FL
261-267 FL 516-517 MT 602-626 CA 772-899 Range Opened on 6/25/2011
268-302 OH 518-519 ID 627-645 TX 900-999 Not in use - (See ITIN below)
303-317 IN 520-520 WY 646-647 UT
Comments About SSNs and ITINs:
On June 25, 2011 the SSA changed the SSN assignment process eliminate the connection between a state and a number range.
A valid SSN will not have "00" in the fourth and fifth positions, or "0000" in the last four positions.
ISU UID numbers also have nine digits, and can be mistaken for SSNs. Bill Cahill has access to cross-walk between the two systems.
An ITIN has nine digits. The first is always a 9, and the fourth is either a 7 or an 8. (Examples: 9XX-7X-XXXX or 9XX-8X-XXXX)
ITINs are issued to non-resident aliens who are not eligible to apply for a SSN. ITINs can be used for services paid to individuals in lieu
of a SSN. However, the Form 8233 is still required for exemption from withholding. Per Doug, Line 16 of the Form 8233 actually refers to
the number of days they're in the U.S. ISU students usually are denied the exemption, as they have exceeded the maximum days in the U.S.
Canadian SSNs also have nine digits. The first digit cannot be a 0 or an 8, and follows a XXX-XXX-XXX format
rather than XXX-XX-XXXX. Otherwise, they are indistinguishable from U.S. SSNs. However, there is a mathematical
formula to determine if a Canadian SSN is valid. U.S. SSNs, FEINs and ITINs do not seem to follow any similar type of validation formula.
VALID FEIN PREFIXES (These overlap the SSN ranges. The FEIN ranges do not indicate a state.)
01 - 06 20 - 27 50 - 68 80 - 88
07 - 09 Invalid FEIN 28 - 29 Invalid FEIN 69 - 70 Invalid FEIN 89 Invalid FEIN
10 - 16 30 - 48 71 - 77 90 - 95
17 - 19 Invalid FEIN 49 Invalid FEIN 78 - 79 Invalid FEIN 96 - 97 Not a valid FEIN or SSN
98 - 99 "98" range is for foreign vendors
Comments About FEINs:
Iowa vendors providing FEINs in the ranges starting with 185, 200, 964, and 1779 probably are Iowa sales tax numbers rather than FEINs.
FEINs often are issued in the name of an individual, so the fact that it's associated with a person's name does not make the number a SSN.
Comments About TINs in General:
To apply for a SSN, use Form SS-5. To apply for an FEIN, use Form SS-4. To apply for an ITIN, use Form W-7.
IRS Forms 8233 require originals, not copies, faxes or PDFs. We can accept copies, faxes, or PDFs of W-8*** and W-9 forms.
Comments About Non-Resident Aliens and Foreign Businesses:
The Form 8233 and W-8BEN require a SSN or ITIN. (An ITIN is easier to qualify for than a SSN.) However, the W-8*** forms can use a
foreign taxpayer ID and still qualify for exemption from withholding. Payments to non-U.S. persons (nonresident aliens, foreign entities)
will be on a 1042-S. Resident aliens will be reported on a 1099-MISC, as they are considered U.S. persons.
Foreign corporations are not exempt from reporting, as would be the case with U.S. corporations, even if they are exempt from withholding.
Foreign governments and foreign tax-exempt entities (e.g., universities) can qualify for exemption from withholding by submitting a W-8EXP.
If a vendor appears to be foreign-based and is performing a service in the U.S., please route the payment request to Bill or Carole, as
withholding may be required. Foreign addresses, FEINs starting with 98, or ITINs (see ranges above) are presumed to be foreign-based.
Business names ending in PLC, Ag, GmbH, or SA are likely to be foreign-based businesses.
European VAT numbers also have nine digits, but are of no use for tax reporting in the U.S. Watch for VAT numbers in the vendor file.
