No, there is no federal law or regulation that requires that an income recipient provide you with a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) in order to be paid. In fact, you must make the payment if you have an agreement with the recipient obligating your organization to pay the amount.
A SSN or ITIN is needed in two situations:
- For a claim under an income tax treaty provision for exemption from tax on any amount other than investment income on publicly traded investments
- For reporting income and taxes withheld, if any
Not all reporting requires a SSN or ITIN. For example, no SSN or ITIN is required to be reported on a Form 1042-S if tax was withheld at the statutory rate. The statutory rate is 30 percent for compensation for self-employment services as well as for most other payments.