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Virgin Islands, U.S.

The U.S. Virgin Islands has its own Bureau of Internal Revenue and a mirror-code tax administration, but official sources point to the U.S. taxpayer identifier system rather than a separate territory-specific native TIN format. Use the United States TIN rules for validation.

VI VIR TIN guidance Last reviewed 2026-06-05
TIN status

No separate local TIN format is published for validation.

  • 1 The territory operates a separate mirror-code tax administration, so local filing may be with the Virgin Islands Bureau of Internal Revenue rather than the IRS.
  • 2 No separate territory-specific TIN format was found.