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APPLICABLE TREASURY REGULATIONS
301.6109-1 Identifying Numbers.
301.6109-1(a)(1)(i) Types.
There are generally three types of taxpayer identifying numbers: social security
numbers, Internal Revenue Service (IRS) individual taxpayer identification numbers,
and employer identification numbers. Social security numbers take the form 000-00-0000,
IRS individual taxpayer identification numbers take the form 000-00-0000 but begin
with a specific number designated by the IRS, and employer identification numbers
take the form 00-0000000. Both social security numbers and IRS individual taxpayer
identification numbers identify individual persons. For the definition of social
security number and employer identification number, see Sections 301.7701-11 and
Section 301.7701-15, respectively. For the definition of IRS individual taxpayer
identification number, see paragraph (d)(3) of this section.
301.6109-1(a)(1)(ii)
Uses.
Except as otherwise provided in applicable regulations under this title or on a
return, statement, or other document, and related instructions, taxpayer identifying
numbers must be used as follows:
(A) Except as otherwise provided in paragraphs (a)(1)(ii)(B) and (D) of this section,
an individual required to furnish a taxpayer identifying number must use a social
security number.
(B) Except as otherwise provided in paragraph (a)(1)(ii)(D) of this section, an
individual required to furnish a taxpayer identifying number but who is not eligible
to obtain a social security number, must use an IRS individual taxpayer identification
number.
(C) Any person other than an individual (such as corporations, partnerships, nonprofit
associations, trusts, estates, and similar nonindividual persons) that is required
to furnish a taxpayer identifying number must use an employer identification number.
(D) An individual, whether U.S. or foreign who is an employer or who is engaged
in a trade or business as a sole proprietor should use an employer identification
number as required by returns, statements, or other documents and their related
instructions.
301.6109-1(a)(2)
A Trust All Of Which Is Treated As Owned By The Grantor Or
Another Person Pursuant To Sections 671 Through 678--
301.6109-1(a)(2)(i)
Obtaining A Taxpayer Identification Number.
If a trust does not have a taxpayer identification number and the trustee furnishes
the name and taxpayer identification number of the grantor or other person treated
as the owner of the trust and the address of the trust to all payors pursuant to
Section 1.671-4(b)(2)(i)(A) of this chapter, the trustee need not obtain a taxpayer
identification number for the trust until either the first taxable year of the trust
in which all of the trust is no longer owned by the grantor or another person, or
until the first taxable year of the trust for which the trustee no longer reports
pursuant to Section 1.671-4(b)(2)(i)(A) of this chapter. If the trustee has not
already obtained a taxpayer identification number for the trust, the trustee must
obtain a taxpayer identification number for the trust as provided in paragraph (d)(2)
of this section in order to report pursuant to Section 1.671-4(a), (b)(2)(i)(B),
or (b)(3)(i) of this chapter.
301.6109-1(a)(2)(ii)
Obligations Of Persons Who Make Payments To Certain Trusts.
Any payor that is required to file an information return with respect to payments
of income or proceeds to a trust must show the name and taxpayer identification
number that the trustee has furnished to the payor on the return. Regardless of
whether the trustee furnishes to the payor the name and taxpayer identification
number of the grantor or other person treated as an owner of the trust, or the name
and taxpayer identification number of the trust, the payor must furnish a statement
to recipients to the trustee of the trust, rather than to the grantor or other person
treated as the owner of the trust. Under these circumstances, the payor satisfies
the obligation to show the name and taxpayer identification number of the payee
on the information return and to furnish a statement to recipients to the person
whose taxpayer identification number is required to be shown on the form.
301.6109-1(a)(2)(iii)
Persons Treated As Payors.
For purposes of this paragraph (a)(2), the term payor means a person described in
Section 1.671-4(b)(4) of this chapter.
301.6109-1(b) Requirement
To Furnish One's Own Number--
301.6109-1(b)(1)
U.S. Persons.
Every U.S. person who makes under this title a return, statement, or other document
must furnish its own taxpayer identifying number as required by the forms and the
accompanying instructions. A U.S. person whose number must be included on a document
filed by another person must Give the taxpayer identifying number so required to
the other person on request. For penalties for failure to supply taxpayer identifying
numbers, see sections 6721-through 6724. For provisions dealing specifically with
the duty of employees with respect to their social security numbers, see Section
31.6011(b)-2(a) and (b) of this chapter (Employment Tax Regulations). For provisions
dealing specifically with the duty of employers with respect to employer identification
numbers, see Section 31.6011(b)-1 of this chapter (Employment Tax Regulations).
301.6109-1(b)(2)
Foreign Persons.
The provisions of paragraph (b)(1) of this section regarding the furnishing of one's
own number shall apply to the following foreign persons--
(i) A foreign person that has income effectively connected with the conduct of a
U.S. trade or business at any time during the taxable year;
(ii) A foreign person that has a U.S. office or place of business or a U.S. fiscal
or paying agent at any time during the taxable year;
(iii) A nonresident alien treated as a resident under section 6013(g) or (h);
(iv) Any other foreign person who, with respect to taxes imposed under this title
(including income, estate, and gift taxes), makes a return of tax, an amended return,
or a refund claim, but excluding information returns, statements, or documents;
and
(v) A foreign person that makes an election under Section 301.7701-3(c).
301.6109-1(c) Requirement
To Furnish Another's Number.
Every person required under this title to make a return, statement, or other document
must furnish such taxpayer identifying numbers of other U.S. persons and foreign
persons that are described in paragraph (b)(2)(i), (ii), or (iii) of this section
as required by the forms and the accompanying instructions. If the person making
the return, statement, or other document does not know the taxpayer identifying
number of the other person, such person must request the other person's number.
A request should state that the identifying number is required to be furnished under
authority of law. When the person making the return, statement, or other document
does not know the number of the other person, and has complied with the request
provision of this paragraph, such person must sign an affidavit on the transmittal
document forwarding such returns, statements, or other documents to the Internal
Revenue Service, so stating. A person required to file a taxpayer identifying number
shall correct any errors in such filing when such person's attention has been drawn
to them.
301.6109-1(d) Obtaining
A Taxpayer Identifying Number
301.6109-1(d)(1)
Social Security Number.
Any individual required to furnish a social security number pursuant to paragraph
(b) of this section shall apply for one, if he has not done so previously, on Form
SS-5, which may be obtained from any Social Security Administration or Internal
Revenue Service office. He shall make such application far enough in advance of
the first required use of such number to permit issuance of the number in time for
compliance with such requirement. The form, together with any supplementary statement,
shall be prepared and filed in accordance with the form, instructions, and regulations
applicable thereto, and shall set forth fully and clearly the data therein called
for. Individuals who are ineligible for or do not wish to participate in the benefits
of the social security program shall nevertheless obtain a social security number
if they are required to furnish such a number pursuant to paragraph (b) of this
section.
301.6109-1(d)(2)
Employer Identification Number--
301.6109-1(d)(2)(i)
In General.
Any person required to furnish an employer identification number must apply for
one, if not done so previously, on Form SS-4. A Form SS-4 may be obtained from any
office of the Internal Revenue Service, U.S. consular office abroad, or from an
acceptance agent described in paragraph (d)(3)(iv) of this section. The person must
make such application far enough in advance of the first required use of the employer
identification number to permit issuance of the number in time for compliance with
such requirement. The form, together with any supplementary statement, must be prepared
and filed in accordance with the form, accompanying instructions, and relevant regulations,
and must set forth fully and clearly the requested data.
301.6109-1(d)(2)(ii)
Special Rule For Entities Electing To Change Their Federal
Tax Classification Under Section 301.7701-3(c).
Any entity that has an employer identification number and then elects under Section
301.7701-3(c) to change its federal tax classification will retain that employer
identification number.
301.6109-1(d)(3)
IRS Individual Taxpayer Identification Number.
301.6109-1(d)(3)(i)
Definition.
The term IRS individual taxpayer identification number means a taxpayer identifying
number issued to an alien individual by the Internal Revenue Service, upon application,
for use in connection with filing requirements under this title. The term IRS individual
taxpayer identification number does not refer to a social security number or an
account number for use in employment for wages. For purposes of this section, the
term alien individual means an individual who is not a citizen or national of the
United States.
301.6109-1(d)(3)(ii)
General Rule For Obtaining Number.
Any individual who is not eligible to obtain a social security number and is required
to furnish a taxpayer identifying number must apply for an IRS individual taxpayer
identification number on Form W-7, Application for IRS Individual Taxpayer Identification
Number, or such other form as may be prescribed by the Internal Revenue Service.
Form W-7 may be obtained from any office of the Internal Revenue Service, U.S. consular
office abroad, or any acceptance agent described in paragraph (d)(3)(iv) of this
section. The individual shall furnish the information required -by the form and
accompanying instructions, including the individual's name, address, foreign tax
identification number (if any), and specific reason for obtaining an IRS individual
taxpayer identification number. The individual must make such application far enough
in advance of the first required use of the IRS individual taxpayer identification
number to permit issuance of the number in time for compliance with such requirement.
The application form, together with any supplementary statement and documentation,
must be prepared and filed in accordance with the form, accompanying instructions,
and relevant regulations, and must set forth fully and clearly the requested data.
301.6109-1(d)(3)(iii)
General Rule For Assigning Number.
Under procedures issued by the Internal Revenue Service, an IRS individual taxpayer
identification number will be assigned to an individual upon the basis of information
reported on Form W-7 (or/such other form as may be prescribed by the Internal Revenue
Service) and any such accompanying documentation that may be required by the Internal
Revenue Service. An applicant for an IRS individual taxpayer identification number
must submit such documentary evidence as the Internal Revenue Service may prescribe
in order to establish alien status and identity. Examples of acceptable documentary
evidence for this purpose may include items such as an original (or a certified
copy of the original) passport, driver's license, birth certificate, identity card,
or immigration documentation.
301.6109-1(d)(3)(iv)
Acceptance Agents.
301.6109-1(d)(3)(iv)(A)
Agreements With Acceptance Agents.
A person described in paragraph (d)(3)(iv)(B) of this section will be accepted by
the Internal Revenue Service to act as an acceptance agent for purposes of the regulations
under this section upon entering into an agreement with the Internal Revenue Service,
under which the acceptance agent will be authorized to act on behalf of taxpayers
seeking to obtain a taxpayer identifying number from the Internal Revenue Service.
The agreement must contain such terms and conditions as are necessary to insure
proper administration of the process by which the Internal Revenue Service issues
taxpayer identifying numbers to foreign persons, including proof of their identity
and foreign status. In particular, the agreement may contain
(1) Procedures for providing Form SS-4 and Form W-7, or such other necessary form
to applicants for obtaining a taxpayer identifying number; application form together
with a certification that the acceptance agent has reviewed the required documentation
and that it has no actual knowledge or reason to know that the documentation is
not complete or accurate;
(2) Procedures for providing assistance to applicants in completing the application
form or completing it for them;
(3) Procedures for collecting, reviewing, and maintaining; in the normal course
of business, a record of the required documentation for assignment of a taxpayer
identifying number;
(4) Procedures for submitting the application form and required documentation to
the Internal Revenue Service, or if permitted under the agreement, submitting the
application form together with a certification that the acceptance agent has reviewed
the required documentation and that it has no actual knowledge or reason to know
that the documentation is not complete or accurate;
(5) Procedures for assisting taxpayers with notification procedures described in
paragraph (g)(2) of this section in the event of change of foreign status;
(6) Procedures for making all documentation or other records furnished by persons
applying for a taxpayer identifying number promptly available for review by the
Internal Revenue Service, upon request; and
(7) Provisions that the agreement may be terminated in the event of a material failure
to comply with the agreement, including failure to exercise due diligence under
the agreement.
301.6109-1(d)(3)(iv)(B) Persons Who May Be Acceptance Agents.
An acceptance agent may include any financial institution as defined in section
265(b)(5) or Section 1.165-12(c)(1)(v) of this chapter, any college or university
that is an educational organization as defined in Section 1.501(c)(3)-1(d)(3)(i)
of this chapter, any federal agency as defined in section 6402(f) or any other person
or categories of-persons that may be authorized by regulations or Internal Revenue
Service procedures. A person described in this paragraph (d)(3)(iv)(B) that seeks
to qualify as an acceptance agent must have an employer identification number for
use in any communication with the Internal Revenue Service. In addition, it must
establish to the satisfaction of the Internal Revenue Service that it has adequate
resources and procedures in place to comply with the terms of the agreement described
in paragraph (d)(3)(iv)(A) Of this section.
301.6109-1(d)(4) Coordination Of Taxpayer Identifying Numbers.
301.6109-1(d)(4)(i) Social Security Number.
Any individual who is duly assigned a social security number or who is entitled
to a social security number will not be issued an IRS individual taxpayer identification
number. The individual can use the social security number for all tax purposes under
this title, even though the individual is, or later becomes, a nonresident alien
individual. Further, any individual who has an application pending with the Social
Security Administration will be issued an IRS individual taxpayer identification
number only after the Social Security Administration has notified the individual
that a social security number cannot be issued. Any alien individusl duly issued
an IRS individual taxpayer identification number who later becomes a U.S. citizen,
or an alien lawfully permitted to enter the United States either for permanent residence
or under authority of law permitting U.S. employment, will be required to obtain
a social security number. Any individual who has an IRS individual taxpayer identification
number and a social security number, due to the circumstances described in the preceding
sentence, must notify the Internal Revenue Service of the acquisition of the social
security number and must use the newly-issued social security number as the taxpayer
identifying number on all future returns, statements, or other documents filed under
this title.
301.6109-1(d)(4)(ii)
Employer Identification Number.
Any individual with both a social Security number (or an IRS individual taxpayer
identification number) and an employer identification number may use the social
security number (or the IRS individual taxpayer identification number) for individual
taxes, and the employer identification number for business taxes as required by
returns, statements, and other documents and their related instructions. Any alien
individual duly assigned an, IRS individual taxpayer identification number who also
is required to obtain an employer identification number must furnish the previously-assigned
IRS individual taxpayer identification number to the Internal Revenue Service on
Form SS-4 at the time of application for the employer identification number. Similarly,
where an alien individual has an employer identification number and is required
to obtain an IRS individual taxpayer identification number, the individual must
furnish the previously-assigned employer identification number to the Internal Revenue
Service on Form W-7, or such other form as may be prescribed by the Internal Revenue
Service, at the time of application for the IRS individual taxpayer identification
number.
301.6109-1(e) Banks,
And Brokers And Dealers In Securities.
For additional requirements relating to deposits, share accounts, and brokerage
accounts, see 31 CFR 103.34 and 103.35.
301.6109-1(f) Penalty.
For penalties for failure to supply taxpayer identifying numbers, see sections 6721
through 6724.
301.6109-1(g) Special
Rules For Taxpayer Identifying Numbers Issued To Foreign Persons.
301.6109-1(g)(1)
General Rule.
301.6109-1(g)(1)(i)
Social Security Number.
A social security number is generally identified in the records and database of
the Internal Revenue Service as a number belonging to a U.S. citizen or resident
alien individual. A person may establish a different status for the number by providing
proof of foreign status with the Internal Revenue Service under such procedures
as the Internal Revenue Service shall prescribe, including the use of a form as
the Internal Revenue Service may specify. Upon accepting an individual as a nonresident
alien individual, the Internal Revenue Service will assign this status to the individual's
social security number.
301.6109-1(g)(1)(ii)
Employer Identification Number.
An employer identification number is generally identified in the records and database
of the Internal Revenue Service as a number belonging to a U.S. person. However,
the Internal Revenue Service may establish a separate class of employer identification
numbers solely dedicated to foreign persons which will be identified as such in
the records and database of the Internal Revenue Service. A person may establish
a different status for the number either at the time of application or subsequently
by providing proof of U.S. or foreign status with the Internal Revenue Service under
such procedures as the Internal Revenue Service shall prescribe, including the use
of a form as the Internal Revenue Service may specify. The Internal Revenue Service
may require a person to apply for the type of employer identification number that
reflects the status of that person as a U.S. or foreign person.
301.6109-1(g)(1)(iii) IRS Individual Taxpayer Identification Number.
An IRS individual taxpayer identification number is generally identified in the
records and database of the Internal Revenue Service as a number belonging to a
nonresident alien individual.
If the Internal Revenue Service determines at the time of application or subsequently,
that an individual is not a nonresident alien individual, the Internal Revenue Service
may require that the individual apply for a social security number. If a social
security number is not available, the Internal Revenue Service may accept that the
individual use an IRS individual taxpayer identification number, which the Internal
Revenue Service will identify as a number belonging to a U.S. resident alien.
301.6109-1(g)(2) Change Of Foreign Status.
Once a taxpayer identifying number is identified in the records and database of
the Internal Revenue Service as a number belonging to a U.S. or foreign person,
the status of the number is permanent until the circumstances of the taxpayer change.
A taxpayer whose status changes (for example, a nonresident alien individual with
a social security number becomes a U.S. resident alien) must notify the Internal
Revenue Service of the change of status under such procedures as the Internal Revenue
Service shall prescribe, including the use of a form as the Internal Revenue Service
may specify.
301.6109-1(g)(3) Waiver Of Prohibition To Disclose
Taxpayer Information When Acceptance Agent Acts.
As part of its request for an IRS individual taxpayer identification number or submission
of proof of foreign status with respect to any taxpayer identifying number, where
the foreign person acts through an acceptance agent, the foreign person will agree
to waive the limitations in section 6103 regarding the disclosure of certain taxpayer
information. However, the waiver will apply only for purposes of permitting the
Internal Revenue Service and the acceptance agent to communicate with each other
regarding matters related to the assignment of a taxpayer identifying number and
change of foreign status.
301.6109-1(h) Effective Date.
301.6109-1(h)(1) General Rule.
Except as otherwise provided in this paragraph (h), the provisions of this section
are generally effective for information that must be furnished after April 15, 1974.
However, the provisions relating to IRS individual taxpayer identification numbers
apply after May 29, 1996. An application for an IRS individual taxpayer identification
number (Form W-7) may be filed at any time on or after July 1, 1996.
301.6109-1(h)(2) Special Rules.
301.6109-1(h)(2)(i) Employer Identification Number Of An Estate.
The requirement under paragraph (a)(1)(ii)(C) of this section that an estate obtain
an employer identification number applies on and after January 1, 1984.
301.6109-1(h)(2)(ii) Taxpayer Identifying Numbers Of Certain Foreign Persons.
The requirement under paragraph (b)(2)(iv) of this section that certain foreign
persons furnish a TIN on a return of tax is effective for tax returns filed after
December 31, 1996.
[T.D. 7306, 39 FR 9946, Mar. 15, 1974 as amended by T.D. 7670, 45 FR 6932, Jan.
31, 1980; T.D. 7796, 46 FR 57482, Nov. 24, 1981; as amended by T.D. 8633, 60 FR
66085-66091, Dec. 21, 1995; as amended by T.D. 8637, 60 FR 66105-66134, Dec. 21,
1995; as amended by T.D. 8671, 61 FR 26788-26792, May 29, 1996; as amended by T.D.
8697, 61 FR 66584-66593, Dec. 18, 1996.]
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