Please read the pages in this section first.

General Guidelines

Steps to Payment:

1. Gather Information.

2. Determine the location of the activity.

3. Determine visa type, income type and payment eligibility for activities exclusively:

• INSIDE the U.S.
• OUTSIDE the U.S.

4. What are the tax reporting/withholding requirements?

5. What is a TIN?

6. What is an ITIN?

7. Request Payment

Forms, Rules, and Publications

Glossary

Contacts

How to replace a lost Social Security (SSN) or Individual Taxpayer Identification (ITIN) card

To replace a lost Social Security Card, contact the Social Security Administration.

To replace a lost Individual Taxpayer Identification Card, contact: