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Foreign Vendor Identification: Handling Missing TINs and SSNs for Reporting

January 22, 2025

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Q. I have two foreign vendors that are missing a TIN or SSN. One is also missing DOB. What identifier, if any, can I use to satisfy reporting requirements? A. (Answered by IOFM's third-party Vendor Master File Advisor) Non-US / Foreign / International Vendors may not have an IRS Tax ID, unless required for certain scenarios such as claiming a tax treaty. It is also not best practice to collect a birthdate unless required by the IRS or a country. When the vendor does not have an IRS Tax ID, you…

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