TIN Issued to Foreign Individual

Answered by:

Randy Carey

Ken Golliher

Question:

Is there a way you determine if a Taxpayer Identification Number has been issued to a foreign individual?

Answer:

Answer by Randy Carey:

Ask them. If you require that they have one and they say no - send them down the road. Other than that - no.

Answer:

Answer by Ken Golliher:

I don't understand the question, but will offer that you can verify name/TIN combinations by subscribing to the service described in IRS publication 2108A. If an individual (U.S. or non U.S.) gives you a U.S. TIN they can tell you whether or not it's theirs.