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FEDERAL TAX ID NUMBERS/ STATE TAX ID NUMBERS
FEDERAL EMPLOYER IDENTIFICATION NUMBER
An Employer Identification Number (EIN) is also known as a Taxpayer Identification Number (TIN). A sole proprietorship that has no employees and files no excise or pension tax returns is the only business that does not need an employer identification number. In this instance, the sole proprietor uses his or her social security number as the taxpayer identification number. To obtain an EIN, you must complete Form SS-4, Application for Employer Identification Number. After you have completed the Form SS-4, you can get the EIN by mail, fax or by phone. Further information can be found at the Internal Revenue Service (IRS) website: http://www.irs.gov/businesses/small/article/0,,id=98350,00.html
CONNECTICUT STATE IDENTIFICATION NUMBER
You must obtain a Sales and Use Tax Permit from the CT Dept. of Revenue Services if you intend to engage in any of the following activities in Connecticut:
- Sale, rental or lease of goods;
- Sale of a taxable service; or
- Operation of a hotel, motel or lodging house
To register for sales and use taxes, use Form REG-1, Business Taxes Registration Application. See the section titled, "Applying for a Sales Tax Permit ", at the Dept. of Revenue Services website: http://www.ct.gov/drs/cwp/view.asp?a=1477&Q=269928&drsPNavCtr=|40829|#40946
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SOURCES: Internal Revenue Service website; Revenue Services, Department of, State of Connecticut website
INTERNET PAGE PREPARED BY: 211/pt
CONTENT LAST REVIEWED: June2008
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