Country guide

Northern Mariana Islands

The Northern Mariana Islands uses U.S. taxpayer identifiers, including the SSN, ITIN, and EIN, in CNMI tax filings and also uses a local CNMI Tax ID Number assigned by the CNMI Division of Revenue & Taxation for businesses and employers.

MP MNP 4 TIN types Last reviewed 2026-06-05

TIN types

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

Validate MNP TIN

U.S. Social Security Number (SSN)

Current Individuals

Social Security Administration (SSA)

Personal U.S. taxpayer identifier used on CNMI individual income tax and wage reporting forms.

Details

Examples

123-45-6789

Where to find it

On the Social Security card and on CNMI or U.S. tax forms that ask for a social security number.

Common names

SSN Social Security number

Structure

1-3 Area First three digits of the SSN.

5-6 Group Middle two digits of the SSN.

8-11 Serial Last four digits of the SSN.

Official source

irs.gov oecd.org ssa.gov finance.gov.mp

U.S. Individual Taxpayer Identification Number (ITIN)

Current Individuals

Internal Revenue Service (IRS)

Tax processing number for individuals who need a U.S. taxpayer identification number but are not eligible for a Social Security number; CNMI nonresident forms use an identifying-number field.

Details

Examples

900-50-0001

Where to find it

On IRS ITIN assignment notices and U.S. or CNMI tax forms that ask for an identifying number.

Common names

ITIN Individual Taxpayer Identification Number

Structure

1 Prefix The ITIN begins with 9.

5-6 Group Middle two digits identifying an ITIN range.

8-11 Serial Last four digits of the ITIN.

Official source

irs.gov oecd.org finance.gov.mp

U.S. Employer Identification Number (EIN)

Current Individuals Entities

Internal Revenue Service (IRS)

Federal employer and business tax identifier used by CNMI employers alongside the local CNMI Tax ID Number in wage and withholding reporting.

Details

Examples

98-1234567

Where to find it

On IRS EIN confirmation notices, business tax records, and CNMI electronic wage and withholding filing records.

Common names

EIN Employer Identification Number Federal Employer ID Number Federal tax identification number

Structure

1-2 Prefix IRS assignment prefix.

4-10 Serial Seven-digit identifier body.

Official source

irs.gov oecd.org finance.gov.mp

CNMI Tax ID Number

Current Entities

CNMI Division of Revenue & Taxation (DRT)

Local CNMI taxpayer identifier assigned by the Division of Revenue & Taxation and used by businesses and employers in CNMI tax filings.

Details

Examples

77-0000001

Where to find it

On CNMI DRT business or employer tax records, corporate income tax schedules, and CNMI electronic wage or withholding filing records.

Common names

CNMI TIN CNMI Tax ID CNMI Tax ID Number Taxpayer Identification Number

Structure

1-2 Prefix First two digits of the local CNMI tax identifier.

4-10 Identifier Seven-digit identifier body.

Official source

finance.gov.mp