§ 6109 Identifying numbers

OLRC 119-134 · eCFR 2026-10-19 · 24 regs · 15 amending Acts · cited by 5 sections

Enacted 1961 · Pub. L. 87-397 Amended · 15 Acts

1961197619861988199019921994199619982007200820152018(a) Supplying of identifying numbers(b) Limitation(c) Requirement of information(d) Use of social security account number[(e) Repealed. Pub. L. 104–188, title I, § 1615(a)(2)(A), Aug. 20, 1996, 110 Stat. 1853](f) Access to employer identification numbers by Secretary of Agriculture for purposes of Food and Nutrition Act of 2008(g) Access to employer identification numbers by Federal Crop Insurance Corporation for purposes of the Federal Crop Insurance Act(h) Identifying information required with respect to certain seller-provided financing(i) Special rules relating to the issuance of ITINs
Prior provisions 1
  • A prior section 6109 was renumbered section 6116 of this title.
Connections Cited by 5 · Cites 3
§ 6109 Identifying numbers
§ 1.6109-1 Identifying numbers.§ 1.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.§ 1.6109-2A Furnishing identifying number of income tax return preparer.§ 20.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.§ 25.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.§ 26.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.§ 28.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.§ 31.6109-1 Supplying of identifying numbers.§ 31.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund.§ 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.§ 41.6109-1 Identifying numbers.§ 41.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.§ 44.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.§ 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.§ 54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.§ 55.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.§ 56.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.§ 58.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.§ 156.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.§ 157.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.§ 301.6109-1 Identifying numbers.§ 301.6109-2 Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977.§ 301.6109-3 IRS adoption taxpayer identification numbers.§ 301.6109-4 IRS truncated taxpayer identification numbers.Prop. § 301.6109-1 Proposed 1994 · Identifying numbers.Prop. § 301.6109-3 Proposed 2017 · IRS adoption taxpayer identification numbers.

Cases: Spencer v. Brady, 700 F. Supp. 601 (D.D.C. 1988)

Forms: Form 1098-C; Form W-2; Form W-7; Form W-9

Final rules 25

    (a) Supplying of identifying numbers When required by regulations prescribed by the Secretary:

    Amended 1976, 1988, 1998
    • 1998 Pub. L. 105-206 Pub. L. 105–206 substituted “For purposes of paragraphs (1), (2), and (3)” for “For purposes of this subsection” in concluding provisions.
    • 1988 Pub. L. 100-485 Pub. L. 100–485, § 703(c)(3), substituted “or whose identifying number is required to be shown on a return of another person shall furnish” for “shall furnish”.
    • 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1203(d), 1906(b)(13)(A), struck out in provisions preceding par. (1) “or his delegate” after “Secretary” and added par. (4).
    Cited by 2

      (1) Inclusion in returns Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person.

      Cited by 1

        (2) Furnishing number to other persons Any person with respect to whom a return, statement, or other document is required under the authority of this title to be made by another person or whose identifying number is required to be shown on a return of another person shall furnish to such other person such identifying number as may be prescribed for securing his proper identification.

        Cited by 3

          (3) Furnishing number of another person Any person required under the authority of this title to make a return, statement, or other document with respect to another person shall request from such other person, and shall include in any such return, statement, or other document, such identifying number as may be prescribed for securing proper identification of such other person.

          Cited by 3

            (4) Furnishing identifying number of tax return preparer Any return or claim for refund prepared by a tax return preparer shall bear such identifying number for securing proper identification of such preparer, his employer, or both, as may be prescribed. For purposes of this paragraph, the terms “return” and “claim for refund” have the respective meanings given to such terms by section 6696(e).

            Amended 2007
            • 2007 Pub. L. 110-28 Pub. L. 110–28, § 8246(a)(2)(D)(ii), which directed amendment of heading by substituting “tax return preparer” for “income return preparer”, was executed by making the substitution for “income tax return preparer”, to reflect the probable intent of Congress.
            • 2007 Pub. L. 110-28 Pub. L. 110–28, § 8246(a)(2)(D)(i), substituted “a tax return preparer” for “an income tax return preparer”.

            Cases: Jesse E. Brannen, III, P.C. v. United States, 682 F.3d 1316 (11th Cir. 2012)

            Cited by 2

              For purposes of paragraphs (1), (2), and (3), the identifying number of an individual (or his estate) shall be such individual’s social security account number.

              (b) Limitation

              (1) Except as provided in paragraph (2), a return of any person with respect to his liability for tax, or any statement or other document in support thereof, shall not be considered for purposes of paragraphs (2) and (3) of subsection (a) as a return, statement, or other document with respect to another person.

              (2) For purposes of paragraphs (2) and (3) of subsection (a), a return of an estate or trust with respect to its liability for tax, and any statement or other document in support thereof, shall be considered as a return, statement, or other document with respect to each beneficiary of such estate or trust.

              Cited by 1

                (c) Requirement of information For purposes of this section, the Secretary is authorized to require such information as may be necessary to assign an identifying number to any person.

                (d) Use of social security account number The social security account number issued to an individual for purposes of section 205(c)(2)(A) of the Social Security Act shall, except as shall otherwise be specified under regulations of the Secretary, be used as the identifying number for such individual for purposes of this title.

                Amended 1976

                [(e) Repealed. Pub. L. 104–188, title I, § 1615(a)(2)(A), Aug. 20, 1996, 110 Stat. 1853]

                Amended 1986, 1988, 1990, 1994, 1996
                • 1996 Pub. L. 104-188 Pub. L. 104–188, § 1615(a)(2)(A), struck out subsec. (e) which read as follows:
                • 1996 “(e) Furnishing Number for Dependents.—Any taxpayer who claims an exemption under section 151 for any dependent on a return for any taxable year shall include on such return the identifying number (for purposes of this title) of such dependent.”
                • 1994 Pub. L. 103-465 Pub. L. 103–465 substituted “dependents” for “certain dependents” in heading and amended text generally. Prior to amendment, text read as follows: “If—

                  “(1) any taxpayer claims an exemption under section 151 for any dependent on a return for any taxable year, and

                  “(2) such dependent has attained the age of 1 year before the close of such taxable year,

                  such taxpayer shall include on such return the identifying number (for purposes of this title) of such dependent.”

                • 1990 Pub. L. 101-508 Pub. L. 101–508 substituted “1 year” for “2 years”.
                • 1988 Pub. L. 100-485 Pub. L. 100–485, § 704(a), substituted “age of 2” for “age of 5”.
                • 1986 Pub. L. 99-514 Pub. L. 99–514 added subsec. (e).

                Cases: Miller v. Commissioner, 114 T.C. 511 (2000)

                Cited by 1

                  (f) Access to employer identification numbers by Secretary of Agriculture for purposes of Food and Nutrition Act of 2008

                  Amended 1990, 1996, 2008, 2018
                  • 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(276), struck out “of 1977” after “of 2008” in heading.
                  • 2008 Pub. L. 110-246 Pub. L. 110–246, § 4002(b)(1)(G), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act” in heading.
                  • 1996 Pub. L. 104-188 Pub. L. 104–188, § 1704(t)(42), redesignated subsec. (f) relating to access to employer identification numbers for purposes of Federal Crop Insurance Act as subsec. (g).
                  • 1990 Pub. L. 101-624 Pub. L. 101–624, § 2201(d), added subsec. (f) relating to access to employer identification numbers for purposes of Federal Crop Insurance Act.
                  • 1990 Pub. L. 101-624 Pub. L. 101–624, § 1735(c), added subsec. (f) relating to access to employer identification numbers for purposes of Food Stamp Act of 1977.

                  (1) In general In the administration of section 9 of the Food and Nutrition Act of 2008 (7 U.S.C. 2018) involving the determination of the qualifications of applicants under such Act, the Secretary of Agriculture may, subject to this subsection, require each applicant retail store or wholesale food concern to furnish to the Secretary of Agriculture the employer identification number assigned to the store or concern pursuant to this section. The Secretary of Agriculture shall not have access to any such number for any purpose other than the establishment and maintenance of a list of the names and employer identification numbers of the stores and concerns for use in determining those applicants who have been previously sanctioned or convicted under section 12 or 15 of such Act (7 U.S.C. 2021 or 2024).

                  Amended 2008
                  • 2008 Pub. L. 110-246 Pub. L. 110–246, § 4002(b)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.
                  Cited by 1

                    (2) Sharing of information and safeguards

                    Amended 1994
                    • 1994 Pub. L. 103-296 Pub. L. 103–296, § 316(b)(1), amended subsec. (f) relating to access to employer identification numbers for purposes of Food Stamp Act of 1977 by adding par. (2) and striking out former par. (2) “Safeguards” which read as follows: “The Secretary of Agriculture shall restrict, to the satisfaction of the Secretary of the Treasury, access to employer identification numbers obtained pursuant to paragraph (1) only to officers and employees of the United States whose duties or responsibilities require access for the administration or enforcement of the Food Stamp Act of 1977. The Secretary of Agriculture shall provide such other safeguards as the Secretary of the Treasury determines to be necessary or appropriate to protect the confidentiality of the employer identification numbers.”
                    Cited by 2

                      (A) Sharing of information The Secretary of Agriculture may share any information contained in any list referred to in paragraph (1) with any other agency or instrumentality of the United States which otherwise has access to employer identification numbers in accordance with this section or other applicable Federal law, except that the Secretary of Agriculture may share such information only to the extent that such Secretary determines such sharing would assist in verifying and matching such information against information maintained by such other agency or instrumentality. Any such information shared pursuant to this subparagraph may be used by such other agency or instrumentality only for the purpose of effective administration and enforcement of the Food and Nutrition Act of 2008 or for the purpose of investigation of violations of other Federal laws or enforcement of such laws.

                      Amended 2008
                      • 2008 Pub. L. 110-246 Pub. L. 110–246, § 4002(b)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.
                      Cited by 1

                        (B) Safeguards The Secretary of Agriculture, and the head of any other agency or instrumentality referred to in subparagraph (A), shall restrict, to the satisfaction of the Secretary of the Treasury, access to employer identification numbers obtained pursuant to this subsection only to officers and employees of the United States whose duties or responsibilities require access for the purposes described in subparagraph (A). The Secretary of Agriculture, and the head of any agency or instrumentality with which information is shared pursuant to subparagraph (A), shall provide such other safeguards as the Secretary of the Treasury determines to be necessary or appropriate to protect the confidentiality of the employer identification numbers.

                        (3) Confidentiality and nondisclosure rules Employer identification numbers that are obtained or maintained pursuant to this subsection by the Secretary of Agriculture or the head of any agency or instrumentality with which information is shared pursuant to paragraph (2) shall be confidential, and no officer or employee of the United States who has or had access to the employer identification numbers shall disclose any such employer identification number obtained thereby in any manner. For purposes of this paragraph, the term “officer or employee” includes a former officer or employee.

                        Amended 1994
                        • 1994 Pub. L. 103-296 Pub. L. 103–296, § 316(b)(2), amended subsec. (f) relating to access to employer identification numbers for purposes of Food Stamp Act of 1977 by substituting, in par. (3), “pursuant to this subsection by the Secretary of Agriculture or the head of any agency or instrumentality with which information is shared pursuant to paragraph (2)” for “by the Secretary of Agriculture pursuant to this subsection” and “employer identification numbers shall disclose” for “social security account numbers shall disclose”.

                        (4) Sanctions Paragraphs (1), (2), and (3) of section 7213(a) shall apply with respect to the un­authorized willful disclosure to any person of employer identification numbers maintained pursuant to this subsection by the Secretary of Agriculture or any agency or instrumentality with which information is shared pursuant to paragraph (2) in the same manner and to the same extent as such paragraphs apply with respect to unauthorized disclosures of return and return information described in such paragraphs. Paragraph (4) of section 7213(a) shall apply with respect to the willful offer of any item of material value in exchange for any such employer identification number in the same manner and to the same extent as such paragraph applies with respect to offers (in exchange for any return or return information) described in such paragraph.

                        Amended 1994
                        • 1994 Pub. L. 103-296 Pub. L. 103–296, § 316(b)(3), amended subsec. (f) relating to access to employer identification numbers for purposes of Food Stamp Act of 1977 by substituting, in par. (4), “pursuant to this subsection by the Secretary of Agriculture or any agency or instrumentality with which information is shared pursuant to paragraph (2)” for “by the Secretary of Agriculture pursuant to this subsection”.

                        (g) Access to employer identification numbers by Federal Crop Insurance Corporation for purposes of the Federal Crop Insurance Act

                        Amended 1996
                        • 1996 Pub. L. 104-188 Pub. L. 104–188, § 1704(t)(42), redesignated subsec. (f) relating to access to employer identification numbers for purposes of Federal Crop Insurance Act as subsec. (g).

                        (1) In general In the administration of section 506 of the Federal Crop Insurance Act, the Federal Crop Insurance Corporation may require each policyholder and each reinsured company to furnish to the insurer or to the Corporation the employer identification number of such policyholder, subject to the requirements of this paragraph. No officer or employee of the Federal Crop Insurance Corporation, or authorized person shall have access to any such number for any purpose other than the establishment of a system of records necessary to the effective administration of such Act. The Manager of the Corporation may require each policyholder to provide to the Manager or authorized person, at such times and in such manner as prescribed by the Manager, the employer identification number of each entity that holds or acquires a substantial beneficial interest in the policyholder. For purposes of this subclause, the term “substantial beneficial interest” means not less than 5 percent of all beneficial interest in the policyholder. The Secretary of Agriculture shall restrict, to the satisfaction of the Secretary of the Treasury, access to employer identification numbers obtained pursuant to this paragraph only to officers and employees of the United States or authorized persons whose duties or responsibilities require access for the administration of the Federal Crop Insurance Act.

                        (2) Confidentiality and nondisclosure rules Employer identification numbers maintained by the Secretary of Agriculture or the Federal Crop Insurance Corporation pursuant to this subsection shall be confidential, and except as authorized by this subsection, no officer or employee of the United States or authorized person who has or had access to such employer identification numbers shall disclose any such employer identification number obtained thereby in any manner. For purposes of this paragraph, the term “officer or employee” includes a former officer or employee. For purposes of this subsection, the term “authorized person” means an officer or employee of an insurer whom the Manager of the Corporation designates by rule, subject to appropriate safeguards including a prohibition against the release of such social security account numbers (other than to the Corporations) by such person.

                        (3) Sanctions Paragraphs (1), (2), and (3) of section 7213(a) shall apply with respect to the unauthorized willful disclosure to any person of employer identification numbers maintained by the Secretary of Agriculture or the Federal Crop Insurance Corporation pursuant to this subsection in the same manner and to the same extent as such paragraphs apply with respect to unauthorized disclosures of return and return information described in such paragraphs. Paragraph (4) of section 7213(a) shall apply with respect to the willful offer of any item of material value in exchange for any such employer identification number in the same manner and to the same extent as such paragraph applies with respect to offers (in exchange for any return or return information) described in such paragraph.

                        (h) Identifying information required with respect to certain seller-provided financing

                        Amended 1992
                        Cited by 1

                          (1) Payor If any taxpayer claims a deduction under section 163 for qualified residence interest on any seller-provided financing, such taxpayer shall include on the return claiming such deduction the name, address, and TIN of the person to whom such interest is paid or accrued.

                          Cited by 2

                            (2) Recipient If any person receives or accrues interest referred to in paragraph (1), such person shall include on the return for the taxable year in which such interest is so received or accrued the name, address, and TIN of the person liable for such interest.

                            Cited by 1

                              (3) Furnishing of information between payor and recipient If any person is required to include the TIN of another person on a return under paragraph (1) or (2), such other person shall furnish his TIN to such person.

                              (4) Seller-provided financing For purposes of this subsection, the term “seller-provided financing” means any indebtedness incurred in acquiring any residence if the person to whom such indebtedness is owed is the person from whom such residence was acquired.

                              Textual readingALL OF= seller-provided financing
                              “any indebtedness incurred in acquiring any residence”
                              “the person to whom such indebtedness is owed is the person from whom such residence was acquired”

                              (i) Special rules relating to the issuance of ITINs

                              Amended 2015
                              Cited by 1

                                (1) In general The Secretary is authorized to issue an individual taxpayer identification number to an individual only if the applicant submits an application, using such form as the Secretary may require and including the required documentation—

                                (A) in the case of an applicant not described in subparagraph (B)—

                                “only if the applicant submits an application, using such form as the Secretary may require and including the required documentation—” Enclosing § 6109(i)(1)
                                “in the case of an applicant not described in subparagraph (B)—” Opening words
                                Textual readingANY OF= authorized to issue an itin

                                (i) in person to an employee of the Internal Revenue Service or a community-based certifying acceptance agent approved by the Secretary, or

                                Amended 2018
                                • 2018 Pub. L. 115-141 Pub. L. 115–141, § 101(g)(1), substituted “community-based certifying acceptance agent” for “community-based certified acceptance agent”.

                                (ii) by mail, pursuant to rules prescribed by the Secretary, or

                                (B) in the case of an applicant who resides outside of the United States, by mail or in person to an employee of the Internal Revenue Service, a community-based certifying acceptance agent approved by the Secretary, or a designee of the Secretary at a United States diplomatic mission or consular post.

                                Amended 2018
                                • 2018 Pub. L. 115-141 Pub. L. 115–141, § 101(g)(2), substituted “Internal Revenue Service, a community-based certifying acceptance agent approved by the Secretary,” for “Internal Revenue Service”.
                                Cited by 1

                                  (2) Required documentation For purposes of this subsection—

                                  (A) In general The term “required documentation” includes such documentation as the Secretary may require that proves the individual’s identity, foreign status, and residency.

                                  (B) Validity of documents The Secretary may accept only original documents or certified copies meeting the requirements of the Secretary.

                                  (3) Term of ITIN

                                  (A) In general An individual taxpayer identification number issued after December 31, 2012, shall remain in effect unless the individual to whom such number is issued does not file a return of tax (or is not included as a dependent on the return of tax of another taxpayer) for 3 consecutive taxable years ending after the issuance of such number. In the case of an individual described in the preceding sentence, such number shall expire on the day after the due date for the return of tax for such third consecutive taxable year.

                                  Amended 2018
                                  • 2018 Pub. L. 115-141 Pub. L. 115–141, § 101(g)(3)(A), inserted “ending after the issuance of such number” after “3 consecutive taxable years” and substituted “on the day after the due date for the return of tax for such third consecutive taxable year” for “on the last day of such third consecutive taxable year”.

                                  (B) Special rule for existing ITINs In the case of an individual with respect to whom an individual taxpayer identification number was issued before January 1, 2013, such number shall remain in effect until the earlier of—

                                  Cited by 1

                                    (ii) if the individual does not file a return of tax (or is not included as a dependent on the return of tax of another taxpayer) for 3 consecutive taxable years at least one of which ends after December 18, 2015, the due date for the return of tax for such third consecutive taxable year.

                                    Amended 2018
                                    • 2018 Pub. L. 115-141 Pub. L. 115–141, § 101(g)(3)(B), added cl. (ii) and struck out former cl. (ii) which read as follows: “if the individual does not file a return of tax (or is not included as a dependent on the return of tax of another taxpayer) for 3 consecutive taxable years, the earlier of—

                                      “(I) the last day of such third consecutive taxable year, or

                                      “(II) the last day of the taxable year that includes the date of the enactment of this subsection.”

                                    (C) Applicable date For purposes of subparagraph (B), the term “applicable date” means—

                                    (i) January 1, 2017, in the case of an individual taxpayer identification number issued before January 1, 2008,

                                    (ii) January 1, 2018, in the case of an individual taxpayer identification number issued in 2008,

                                    (iii) January 1, 2019, in the case of an individual taxpayer identification number issued in 2009 or 2010, and

                                    (iv) January 1, 2020, in the case of an individual taxpayer identification number issued in 2011 or 2012.

                                    (4) Distinguishing ITINs issued solely for purposes of treaty benefits The Secretary shall implement a system that ensures that individual taxpayer identification numbers issued solely for purposes of claiming tax treaty benefits are used only for such purposes, by distinguishing such numbers from other individual taxpayer identification numbers issued.