First Two Digits of TIN Indicates State of Allotment

Friends,

Are you planning to start a business ? Then it is very much necessary to know about TIN. TIN is used in each and every return of Tax. A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.

A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:

When filing your tax returns - A change in IRC section 6109 regulations in 1996 mandates the use of a TIN on tax returns.

When claiming treaty benefits - There was a change in the IRC section 1441 regulations in 2001 which mandates the use of a TIN in order to claim tax treaty benefits. A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following:

The Tax Payer’s Identification Number or TIN- is new unique registration number that is used for identification of dealers registered under VAT . It consists of 11 digit numerals and will be unique throughout the country. First two characters will represent the State Code as used by the Union Ministry of Home Affairs. The set-up of the next nine characters may, however, be different in different States.

TIN is being used for identification of dealers in the same way like PAN is used for identification of assesses under Income Tax Act. All the dealers seeking for new registration under VAT or Central Sales Tax will be allotted new TIN as registration number, however every State Commercial Tax Department have made provisions to issue new TIN to their existing dealers replacing old registration/ CST number

Note About TIN

• TIN consists of 11 digits .
• First two digit of TIN shows the state , which has allotted the TIN.
• Next Nine numbers are specific to the state and are algorithmic is specific to state only.

Here is first two digits of TIN  allotted to States

First Two Digits	State	First Two Digits	State
Jammu & Kashmir	01	Assam	18
Himachal Pradesh	02	West Bengal	19
Punjab	03	Jharkhand	20
Chandigarh	04	Orissa	21
Uttaranchal	05	Chhattisgarh	22
Haryana	06	Madhya Pradesh	23
Delhi	07	Gujarat	24
Rajasthan	08	Daman &Diu	25
Utter Pradesh	09	Dadra &Nagar Haveli	26
Bihar	10	Maharashtra	27
Sikkim	11	Andhra Pradesh	28
Arunachal Pradesh	12	Karnataka	29
Nagaland	13	Goa	30
Manipur	14	Lakshadweep	31
Mizoram	15	Kerala	32
Tripura	16	Tamil Nadu	33
Meghalaya	17	Pondicherry	34
		Andaman &Nicobar Island	35