An employee currently cleans the offices for a set monthly amount. We have a 1099 on file with her social security number. Should the employee file for a TIN because she is self-employed?

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Provided that she works alone, no, she does not need an additional number. Her social security number is her tax identification number (TIN). She would require an employer identification number (EIN, also know as a federal tax identification number) if she met any of these IRS criteria:

  • Has employees
  • Operates as a corporation or a partnership
  • Files any of these tax returns: Employment, Excise, or Alcohol Tobacco and Firearms
  • Withholds taxes on income, other than wages, paid to a non-resident alien
  • Has a Keogh plan
  • Is involved in: trusts, IRAs, estates, real estate mortgage investment conduits, non-profit organizations, farmers' cooperatives, plan administrators

See https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Employer-ID-Numbers-EINs. 

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