A taxpayer identification number (TIN) is used by the Internal Revenue Service (IRS) and by the Franchise Tax Board (FTB) in the administration of payroll tax laws. Other types of TINs are issued by governments for non-payroll tax administration such as state Sales Taxes, state E-waste taxes, county Property taxes, and foreign Value Added Taxes.
Individuals must have a SSN if they are employed by UCSB. Individuals should have an ITIN or SSN if they are receiving a payment from UCSB for independent services, taxable awards, or taxable scholarship/fellowship grants (such as monthly or quarterly stipend). Nonresident Alien individuals who receive a taxable payment from UCSB may be subject to maximum tax withholding if they do not have an ITIN or SSN or do not qualify for a tax treaty benefit.
UCSB has a Federal Employer Identification Number (EIN), and a state employer payroll tax account number, also known as a State Employer Identification Number (SEIN). UCSB has other TINs including a California Department of Tax & Fee Administration (CDTFA) Sales Tax Account number, a CDTFA E-Waste account number, and several county property tax account numbers.
| Type of Taxpayer ID | Assigned by |
|---|---|
| Federal Employer ID Number (EIN) | Internal Revenue Service |
| Individual Taxpayer ID Number (ITIN) | Internal Revenue Service |
| Social Security Number (SSN) | Social Security Administration |
| State Employer ID Number (SEIN) | California Employment Development Department |
| State Sales Tax Account Number | California Department of Tax & Fee Administration |
| State e-Waste Tax Account Number | California Department of Tax & Fee Administration |
| Santa Barbara County Property Tax Account Number | County of Santa Barbara Auditor/Assessor Office |
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