How did a Texas or foreign corporation receive its Comptroller taxpayer identification number?
Apply this to your situation
This page answers the general question as of 1997. Ezel answers yours, under current Texas tax law, with citations.
Plain-English summary
Secretary of State filings automatically registered the corporation with the Comptroller and generated its taxpayer number.
A corporation organized under the former Texas Business Corporation Act received a temporary Texas taxpayer identification number through its Secretary of State filing. The Comptroller assigned a permanent number after the corporation supplied its federal employer identification number, which came from the IRS.
A foreign corporation receiving a Texas certificate of authority was likewise registered automatically. It received a temporary or permanent number depending on the information provided to the Secretary of State.
What this means for you
Newly formed or newly authorized corporations
The historical process linked corporate registration and Comptroller account setup; the company did not separately create the initial taxpayer record described here.
Tax professionals
Confirm current agency procedures and make sure the federal employer identification number is reflected in the Comptroller account.
Common questions
Q: Who issued the federal employer identification number?
A: The Internal Revenue Service.
Q: When did Texas assign a permanent taxpayer number?
A: After receiving the federal employer identification number.
Q: Were foreign corporations also registered automatically?
A: Yes, when they received a Texas certificate of authority.
Citations and references
- Former Texas Business Corporation Act
- Texas Secretary of State and Comptroller registration process described in the letter
Source
- STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=FIT
- Opinion: https://star.comptroller.texas.gov/view/9701090L
Original ruling text
January 15, 1997
To: **
Thank you for your e-mail in which you requested information on a tax
identification number for a corporation.
A corporation that is organized under the Texas Business Corporation Act will
be automatically registered with our agency, through filings at the Texas
Secretary of State, and will be assigned a temporary taxpayer identification
number. A permanent number will be assigned once the corporation informs our
agency of their federal employer identification (FEI) number. FEI numbers are
issued by the Internal Revenue Service.
A foreign corporation (a corporation organized outside of Texas) that receives
a Certificate of Authority from the Texas Secretary of State will automatically
be registered with our agency and will be assigned either a temporary or
permanent taxpayer identification number, depending on the information provided
to the Secretary of State.
For information on forming a corporation or registering a corporation in Texas
you may review the Texas Business Corporation Act. The act can be found at the
Texas Legislature's web site (http://www.capitol.state.tx.us/). You may also
access the Texas Secretary of State's web site (http://www.sos.state.tx.us/)
for additional information on forming and registering a corporation.
If you have questions about this, my internet address is
[email protected], or you may call toll-free at 1-800-531-5441,
extension 3-4612.
Sincerely,
Janet Spies
Tax Policy Division
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