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Susan Combs  •  Texas Comptroller of Public Accounts

Texas Identification Number System Guide

Texas Identification Number System Guide
Appendix C – Ownership Types

Introduction

The TINS ownership type is required for all payees when they are set up online or by EFT.

The Multi-Tax Summary (MTSUMM) screen is part of the Comptroller’s Integrated Taxpayer System (ITS), which maintains state taxpayer information. When MTSUMM is accessed when setting up payees in TINS, the ITS ownership type code is displayed. A table cross-referencing ITS and TINS ownership types is also provided.

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TINS Ownership Types

Click on any column heading to sort by that column
Code Ownership Type Definition/Requirement
A Professional Association Entity is registered with the Texas Secretary of State, such as medical doctors and professional organizations.
  • Requires an EIN-based number
  • Requires a 10-digit Texas charter number that cannot be all zeros
C Professional Corporation Corporation is registered with the Texas Secretary of State as a professional corporation.
  • Requires an EIN-based number
  • Requires a 10-digit Texas charter number that cannot be all zeros
E State Employee Employee of a Texas state agency or institution of higher education.
  • Requires an SSN- or ITIN-based number
  • Requires an employing agency number
F Financial Institution Any state bank, federal bank, savings and loan, or credit union.
  • Requires an EIN-based number
G Governmental Entity Any legal government agency not created by the Texas Legislature, such as county and city governments and federal agencies. Does not include Texas state agencies or institutions of higher education, which are code U.
  • Requires an EIN-based number
I Individual Recipient Individual who receives entitlements from the state of Texas; such as kidney patients, welfare recipients, pensioners, crime victims, etc.
  • Requires an SSN- or ITIN-based number
L Texas Limited Partnership Partnership formed by two or more persons and having one or more general partners and one or more limited partners registered with the Texas Secretary of State.
  • Requires an EIN-based number
  • Requires a 10-digit Texas charter number that cannot be all zeros
N Other Organizations not defined within one of the other TINS ownership types; such as estates or informal organizations not chartered by the Texas Secretary of State.
O Out-of-State Corporation Corporation legally chartered by a governmental entity outside the state of Texas.
  • Requires an EIN-based number
P Partnership Legal relationship that exists between two or more persons or other legal entities contractually associated as joint principals in a business.
  • Requires an EIN-based number for the partnership entity
  • Requires names and identification numbers of two partners
    • If a partner is an individual, requires an SSN- or ITIN-based number
    • If a partner is a business entity, requires an EIN-based number
  • EFT transactions require partners’ 11-digit identification numbers.
  • Online transactions require partners’ nine-digit identification numbers.
R Foreign (Outside the USA) Entity outside of the United States that may not have an SSN, ITIN or EIN.
  • May require a Comptroller-assigned number

Note: Search on the Payee Name Search (PAYNAM) screen to determine if the payee is already set up in TINS. If the payee does not have an SSN, ITIN or EIN, contact Payment Services to request a Comptroller-assigned TIN.

S Sole Owner Person with exclusive title or right to a business.
  • Sole owner TIN may be an EIN- or SSN- / ITIN-based number
  • Requires the name and identification number of the sole owner
    • Sole owner identification number must be SSN- or ITIN-based
  • EFT transactions require sole owner’s 11-digit identification number.
  • Online transactions require sole owner’s nine-digit identification number.
T Texas Corporation Corporation registered with the Texas Secretary of State, profit or non-profit.
  • Requires an EIN-based number
  • Requires a 10-digit Texas charter number that cannot be all zeros
U State Agency/University Any Texas state agency or institution of higher education created by the Texas Legislature. Does not include federal agencies or state agencies of other states, which are included in code G.

Note: Each state agency and institution of higher education should be set up in TINS with their EIN-based number. For the purpose of interagency payments or other accounting transactions, each agency is assigned a Comptroller-assigned TIN based on the three-digit agency number in the following format:

Each state agency and institution of higher education should be set up in TINS with both an EIN-based TIN and the repeater TIN based on agency number.

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ITS Ownership Type Cross Reference

Click on any column heading to sort by that column
ITS Code ITS Description TINS Code TINS Description
ES Estate I Individual Recipient
N/A Not Applicable E State Employee
IS Individual – Sole Owner S Sole Owner
PB Business General Partnership P Partnership
PG Partnership – General P Partnership
PI Individual General Partnership P Partnership
AB Texas Business Association N Other
AC Foreign Business Association N Other
AF Foreign Professional Association N Other
AR Association – Regular N Other
CR Texas Insurance Corporation N Other
CS Foreign Insurance Corporation – Out-of-State N Other
CW Texas Railroad Corporation N Other
CX Foreign Railroad Corporation – Out-of-State N Other
HF Foreign Holding Company N Other
PF Limited Partnership – Out-of-State N Other
PO Oil & Gas Special N Other
PR Partnership – Registered Limited Liability N Other
PS Reg Limited Liability Partnership – Out-of-State N Other
PV Texas Joint Venture N Other
PW Foreign Joint Venture N Other
SF Foreign Joint Stock Company N Other
ST Texas Joint Stock Company N Other
TF Foreign Business Trust N Other
TH Texas Real Estate Investment Trust N Other
TI Foreign Real Estate Investment Trust N Other
TR Trust N Other
UF Unknown – Franchise N Other
UK Unknown N Other
PL Texas Limited Partnership L Texas Limited Partnership
CL Corporation – Limited Liability Co – Texas T Texas Corporation
CN Corporation – Texas Domestic Non-Profit T Texas Corporation
CT Corporation – Texas Domestic Profit T Texas Corporation
AP Association – Professional A Professional Association
CP Corporation – Professional C Professional Corporation
CF Corporation – Foreign Out of State Profit O Out-of-State Corporation
CI Corporation – Limited Liability Co – Out-of-State O Out-of-State Corporation
CM Corporation – Foreign Out-of-State Non-Profit O Out-of-State Corporation
CU Foreign Professional Corporation O Out-of-State Corporation
GC Government – City G Government Entity
GD Government – Federal Agency – Out-of-State G Government Entity
GF Government – State Agency – Out-of-State G Government Entity
GL Government – Local Official G Government Entity
GM Government – Mass Transit G Government Entity
GO Government – County G Government Entity
GP Government – Special Purpose District G Government Entity
GR Government – Rapid Transit G Government Entity
GS Government – School District G Government Entity
GJ Government – Junior College U State Agency/University
GT Government – State Agency – Texas U State Agency/University
GU Government – State College/University U State Agency/University
GY Government – Community College U State Agency/University
FA Financial Institution – State Savings & Loan – Out-of-State F Financial Institution
FB State Savings Bank – Texas F Financial Institution
FC Financial Institution – Federal Credit Union F Financial Institution
FD Financial Institution – Federal Savings & Loan – Texas F Financial Institution
FE Financial Institution – Federal Savings & Loan F Financial Institution
FF Financial Institution – Federal Bank F Financial Institution
FG Federal Savings Bank – Texas F Financial Institution
FH State Savings Bank – Out-of-State F Financial Institution
FI Financial Institution – State Credit Union – Texas F Financial Institution
FJ Financial Institution – Federal Bank – Out-of-State F Financial Institution
FK Foreign Savings Bank – Out-of-State F Financial Institution
FL Financial Institution – State Limited Liability Bank Association – Texas F Financial Institution
FM Financial Institution – Trust Company F Financial Institution
FN Financial Institution – Federal Savings & Loan – Out-of-State F Financial Institution
FO Financial Institution – State Bank – Out-of-State F Financial Institution
FP Financial Institution F Financial Institution
FR Foreign Country Bank F Financial Institution
FS Financial Institution – State Bank – Texas F Financial Institution
FT State Credit Union – Out-of-State F Financial Institution
N/A Out-of-Country Vendors R Foreign Corporation

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Susan Combs
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.state.tx.us
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