TAP 606-018

Form W-10 Employer Identification Number

Issue Statement:

Child care providers are reluctant to furnish their social security numbers when asked to certify their names, addresses and Taxpayer Identification Numbers (Tin) on Form W-10, Dependent Care Provider’s Identification and Certification. They are concerned that providing their social security number will expose them to identity theft.

Goal Statement:

Reduce or eliminate the opportunity for child care providers to have their identities stolen.

Proposal:

Add to the instructions for Form W-10, Dependent Care Provider’s Identification and Certification, the following language: "to minimize identity theft, apply for an Employer Identification Number (EIN)."   We recommend this language be inserted in Part I of the Specific Instructions, immediately preceding the “How to get a TIN” section.