From the AEGIS e-Journal, Volume 2 Number 2, February 1999
Security numbers Business tax ID number prefixes The Service Center of the Internal Revenue Service assigns business Tax ID prefix numbers. These prefixes are normally assigned according to the mailing address of the taxpayer, however, there are several exceptions to this general rule. These prefixes correspond to the number given to the District Office having jurisdiction over that mailing address area. For instance, a taxpayer with a mailing address of Maryland would normally be assigned a Taxpayer ID number with the prefix of 52.
Number Service Center/District Office Number Service Center/District Office 01 Augusta, ME 52 Baltimore, MD 02 Portsmouth, NH 54 Richmond, VA 03 Burlington, VT 55 Parkersburg, WV 04 Boston, MA 56 Greensboro, NC 05 Providence, RI 57 Columbia, SC 06 Hartford, CT 56 Atlanta. GA 07 Atlanta Service Center 59 Jacksonville, Fl 08 Andover Service Center 61 Louisville, KY 09 Kansas City Service Center 62 Nashville, TN 11 Brooklyn, NY 63 Birmingham. AL 13 Manhattan, NY 64 Jackson. MS 14 Albany. NY 65 Fort Lauderdale, FL 16 Buffalo, NY 66 Puerto Rico 17 Cincinnati Service Center 68 Sacramento, CA 18 Austin Service Center 71 Little Rock, AR 19 Brookhaven Service Center 72 New Orleans, LA 22 Newark. NJ 73 Oklahoma City, OK 23 Philadelphia, PA 74 Austin, TX 25 Pittsburgh, PA 75 Dallas, TX 28 Philadelphia Service Center 76 Houston. TX 29 Odgen Service Center 77 San Jose, CA 31 Cincinnati, OH 81 Helena, MT 33 Laguna Miguel, CA 82 Boise. ID ÆGIS, February 1999 7 34 Cleveland, OH 83 Cheyenne, WY 35 Indianapolis, IN 84 Denver, CO 36 Chicago, IL 85 Albuquerque, NM 37 Springfield, IL 86 Phoenix, AZ 38 Detroit, MI 87 Salt Lake City, UT 39 Milwaukee, WII 88 Las Vegas, NV 41 St. Paul. MN 89 Fresno Service Center 42 Des Moines, IA 91 Seattle. WA 43 St. Louis, MO 92 Anchorage, AK 45 Fargo, ND 93 Portland. OR 46 Aberdeen, SD 94 San Francisco, CA 47 Omaha. NE 95 Los Angeles, CA 48 Wichita, KA 98 A/C International 49 Memphis Service Center 99 Honolulu, HI 51 Wilmington. DE
Social Security Numbers The widespread use of the SSN creates certain problems and opportunities. Many offices maintaining public or educational records index their files by SSN. To gain access to these records, investigator will frequently have to furnish a job applicant’s SSN. With a correct SSN, an investigator is able to obtain a broad spectrum of data of great significance. Without it, however, the investigator will be blocked from receiving accurate information. The dangers created by this state of affairs are obvious. A clever person with something to hide may intentionally supply a falsified number. Other individuals may carelessly furnish an incorrect number. In either case, obtaining the records necessary for a complete an investigation will often be difficult or impossible. The investigative process may be stymied. Fortunately, with just a little knowledge about how the social security numbering system works, it is possible for investigators to spot many incorrect or falsified numbers. ÆGIS, February 1999 8 The Social Security Number The SSN’s nine digits can be separated into three basic components. Each of the three sections plays a different role. To illustrate how the portions fit together, we will use a sample number 987-65-4320. 1. The Area Number The first three digits (987-65-4320) constitute the SSN’s “area number.” This portion of the SSN indicates the state or territory in which the holder resided at the time the card was issued. Each state and territory has been assigned unique area numbers. For example, the state of Missouri has been assigned areas 486 through 500. All applications for enrollment in the social security system showing a Missouri return address will have an area number somewhere within this range. This geographic cue can significantly aid investigations. If a job applicant lists Alabama as the state of his birth and formative years, but his SSN has a New York area number, a prospective investigator should probably ask about New York contacts. There may be a logical explanation for this discrepancy, but the subject may also be hiding something in his background. Also, many possible area numbers have not been activated at all. At the time of this writing (June 1, 1998), SSN’s have been assigned only within the following ranges: Active Areas 001-665
667-728 Thus, as of 1998, any claimed SSN with its first three digits outside the bounds of these ranges cannot be valid. 2. The Group Number The second two digits in the SSN (987-65-4320), together called the “group number,” constitute another key to spotting falsified or erroneous SSNs. The group number serves to break down SSNs for a given state into more manageable blocks. Although a group number theoretically may be any two- digit number from 01 to 99, many possible groups within each state’s allotment have not yet been used. Any claimed SSN with one of these unused group numbers can be presumed invalid. Determining which group numbers have been used for a given state’s SSNs is actually a fairly easy matter. For each state, the order in which the groups are activated follows the same logical pattern. When you know where in this ÆGIS, February 1999 9 pattern a given state is, you can instantly tell which group numbers are valid for the state and which are not. 3. The Serial Number The last four digits (987-65- 4320) are called the “serial number.” This may be any four-digit number from 0001 to 9999. The serial number in a given SSN simply shows its numerical position within a group. Our sample SSN, 987-65- 4320, would be number 4320 among SSNs within group 65 and area 987. No valid SSNs will have a serial number of 0000. Beyond this, any other serial numbers in a valid group and area are potentially valid. The Numbering Sequence For the residents of each state, social security numbers are assigned according to rules. The numbering rules make sense once they are understood, but they do not follow the pattern that most people would expect. Because of the unusual numbering system, it is quite likely that many applicants who intentionally or inadvertently supply incorrect social security numbers will actually pick “impossible” group and area combinations. Many of these can be easily detected. There are two basic rules that govern the assignment of SSNs in each state’s areas: Rule 1: The Odd-Even-Even-Odd Rule The two-digit group in the middle of the SSN is, in some respects, the key to determining validity. Although these numbers may range from 01 to 99, groups for a given state are not assigned in straight numerical order. The Social Security Administration has adopted a unique “odd-even-even-odd” pattern for opening these groups. For SSNs in each state’s area range, the first groups used are those with odd numbers below 10. These groups are taken in ascending order (01, 03, 05, 07 and 09). After all SSNs allotted in these groups have been issued, even group numbers 10 and above (10, 12, 14, 16…98) are activated, also in ascending order. When group 98 is reached, the Social Security Administration returns to even group numbers below 10, and then odd group numbers above 10. From this information, one vital point emerges. When you know the group number currently being used for a given area, you will instantly know which groups have preceded it and which have not yet been used. ÆGIS, February 1999 10 The following examples may help your understanding of the Odd-Even- Even-Odd Rule: Example 1: For Rhode Island residents, SSNs with an 035 area are currently being assigned a group number of 66 (035-66-XXXX). In light of the Odd- Even-Even-Odd Rule, you can conclude the following about SSNs beginning with an 035 area number: Rule 2: The Group Rollover Rule. For each state’s area(s), all SSNs with a given group number are issued before any with the next group number are issued. Within the group, numbers are issued in all areas from the lowest through the highest. Example 4: In New Hampshire (areas 001 to 003), the Group Rollover Rule dictates that: a. 001-52-5555 was followed by 001-52-5556. b. 001-52-9999 was followed by 002-52-0001, not 001-54-0001. c. 003-52-9999 was followed by 001-54-0001. Like the Odd-Even-Even-Odd Rule, this pattern goes counter to what most people would guess. Just remember that the group controls the area, not the other way around. A Simple Method While a basic understanding of the social security numbering system is invaluable, the Social Security Number Table will help with evaluating SSNs. The first column lists, in order, each possible three-digit area number. Both areas that have been activated, and areas that have not yet been used, are included. For any specific SSN, you can quickly determine if the area number is invalid. The next four columns, when taken together, show the group numbers that are possible for each area. Individually, these columns reveal the highest active group number in four separate categories: Odd group numbers less than 10. Even group numbers equal to or greater than 10. Even group numbers less than 10. ÆGIS, February 1999 11 Social Security number prefixes The first 3 numbers on the Social Security card indicate the state of issue. Not all numbers have been issued. Number Issuing State Number Issuing State 001-003 New Hampshire 478-485 Iowa 004-007 Maine 488-500 Missouri 008-009 Vermont 501-502 North Dakota 010-034 Massachusetts 503-504 South Dakota 035-039 Rhode Island 505-508 Nebraska 040-049 Connecticut 509-515 Kansas 050-134 New York 516-517 Montana 135-158 New Jersey 518-519 Idaho 159-211 Pennsylvania 520 Wyoming 212-220 Maryland 521-524 Colorado 221-222 Delaware 525 & 585 New Mexico 223-231 Virginia 526-527 & 600-601 Arizona 232-236 W. Virginia / No Carolina 528-529 Utah 237-246 North Carolina 530 Nevada 247-251 South Carolina 531-539 Washington 252-260 Georgia 540-544 Oregon 261-287 & 589-595 Florida 545-573 & 602-626 California 268-302 Ohio 574 Alaska 303-317 lndiana 575-576 Hawaii 318-361I Illinois 577-579 Wash. D.C. 362-386 Michigan 580 Virgin Island 387-399 Wisconsin 580-584 Puerto Rico 400-407 Kentucky 585 New Mexico 408-415 Tennessee 586 Guam, American Samoa & Pacific Territories 416-424 Alabama 587-588 & 425-428 Mississippi 425-428 & 587-588 Mississippi 589-595 & 261-267 Florida 429-432 Arkansas 600-601 & 526-527 Arizona 433-439 Louisiana 602-626 & 545-573 California 440-448 Oklahoma 700-728 Railroad Retirement 449-467 Texas 729-999 Unassigned (as of 1998) 468-477 Minnesota 574-580-586 Some issued to S.E. Asian Refugees ÆGIS, February 1999 12