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Incarcerated individuals use their Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) for tax purposes.
The IRS does not generally issue a special tax identification number specifically for inmates
For more detailed information, you can refer to the following IRS resources:
If you need something else reach back out.
You do not mention why you are asking for an ID for a prisoner. You will not be able to claim someone who is incarcerated as a dependent. Their support is being provided by the corrections facility they are in; any money you are providing for incidental expenses, etc. is a gift, which is not deductible.
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