HIPAA established the National Provider Identification (NPI). In the past, each insurance carrier, including government programs, assigned an identifier to each provider service. All allied healthcare providers of serivce now are assigned an NPI, which the provider can use regardless of the insurance carrier being billed. The NPI replaces Medicare's Unique Provider Identification Number (UPIN) and almost all other federal, state, and private insurance carriers' Provider Identification Numbers (PINs). The NPI does not replace the Social Security number (SSN), employer identification number (EIN), or federal tax identification number (TIN) used by a provider of service. The SSN, EIN, and TIN are used for income and tax purposes and for reporting to the Internal Revenue Service.