Back to countries
Country guide

Federated States of Micronesia

The Federated States of Micronesia has a statutory Department of Finance TIN for taxpayers. FSM Social Security Administration identifiers are also used in social security tax filings: Social Security Numbers for workers and Employer Identification Numbers for employers.

FM FSM 3 TIN types Last reviewed 2026-05-14

TIN types

3 published formats. Open a type to see examples, structure details, and official sources.

Validate FSM TIN
FSM Taxpayer Identification Number (TIN)
Current Individuals Entities

Department of Finance & Administration (Customs & Tax Administration)

Statutory taxpayer identifier assigned by the Department of Finance to persons liable for tax and used in taxpayer communications with the Department.

Details
Examples
123456 A1B2C3D4
Where to find it

In Department of Finance tax administration correspondence and, for the RMS rollout, through the online TIN claim or registration process.

Common names
TIN Tax Identification Number Taxpayer Identification Number
Official source
cfsm.gov.fm dofa.gov.fm
FSM Social Security Number (SSN)
Current Individuals

Federated States of Micronesia Social Security Administration

Personal identifier issued by FSMSSA and used to maintain social security contribution and benefit records.

Details
Examples
12-345678
Where to find it

On the FSM Social Security card, on old tax returns or wage statements, and in the FSMSS-401 quarterly tax return employee schedule.

Common names
SSN SS No. FSM SS Number Social Security Number
Structure
1-2 Leading digits First two digits shown before the separator on the official application form.
3 Separator Hyphen used in the displayed form.
4-9 Trailing digits Six digits shown after the separator on the official application form.
Official source
fsmssa.fm fsmlaw.org
FSM Employer Identification Number (EIN)
Current Entities

Federated States of Micronesia Social Security Administration

Employer identifier issued by FSMSSA to employers and used on employer social security tax filings.

Details
Examples
123456
Where to find it

On the FSM Social Security Employer's Identification Card, employer number application/change forms, and the Employer's Quarterly Tax Return.

Common names
EIN Employer ID Number Employer Identification Number I.D. No.
Official source
fsmssa.fm