26 USC 6109 - Identifying numbers

Editorial Notes

References in Text

Section 205 of the Social Security Act, referred to in subsec. (d), is classified to section 405 of Title 42, The Public Health and Welfare.

The Food and Nutrition Act of 2008, referred to in subsec. (f), is Puspan. L. 88–525, Aug. 31, 1964, 78 Stat. 703, which is classified generally to chapter 51 (§ 2011 et seq.) of Title 7, Agriculture. For complete classification of this Act to the Code, see Short Title note set out under section 2011 of Title 7 and Tables.

The Federal Crop Insurance Act, referred to in subsec. (g), is subtitle A of title V of act Fespan. 16, 1938, ch. 30, 52 Stat. 72, which is classified generally to subchapter I (§ 1501 et seq.) of chapter 36 of Title 7, Agriculture. Section 506 of the Act is classified to section 1506 of Title 7. For complete classification of this Act to the Code, see section 1501 of Title 7 and Tables.

Codification

Puspan. L. 110–234 and Puspan. L. 110–246 made identical amendments to this section. The amendments by Puspan. L. 110–234 were repealed by section 4(a) of Puspan. L. 110–246.

Prior Provisions

A prior section 6109 was renumbered section 6116 of this title.

Amendments

2018—Subsec. (f). Puspan. L. 115–141, § 401(a)(276), struck out “of 1977” after “of 2008” in span.

Subsec. (i)(1)(A)(i). Puspan. L. 115–141, § 101(g)(1), substituted “community-based certifying acceptance agent” for “community-based certified acceptance agent”.

Subsec. (i)(1)(B). Puspan. L. 115–141, § 101(g)(2), substituted “Internal Revenue Service, a community-based certifying acceptance agent approved by the Secretary,” for “Internal Revenue Service”.

Subsec. (i)(3)(A). Puspan. 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”.

Subsec. (i)(3)(B)(ii). Puspan. 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.”

2015—Subsec. (i). Puspan. L. 114–113 added subsec. (i).

2008—Subsec. (f). Puspan. L. 110–246, § 4002(span)(1)(G), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act” in span.

Subsec. (f)(1), (2)(A). Puspan. L. 110–246, § 4002(span)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.

2007—Subsec. (a)(4). Puspan. L. 110–28, § 8246(a)(2)(D)(ii), which directed amendment of span 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.

Puspan. L. 110–28, § 8246(a)(2)(D)(i), substituted “a tax return preparer” for “an income tax return preparer”.

1998—Subsec. (a). Puspan. L. 105–206 substituted “For purposes of paragraphs (1), (2), and (3)” for “For purposes of this subsection” in concluding provisions.

1996—Subsec. (e). Puspan. L. 104–188, § 1615(a)(2)(A), struck out subsec. (e) which read as follows:

“(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.”

Subsecs. (f), (g). Puspan. 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).

1994—Subsec. (e). Puspan. L. 103–465 substituted “dependents” for “certain dependents” in span 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.”

Subsec. (f)(2). Puspan. L. 103–296, § 316(span)(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.”

Subsec. (f)(3). Puspan. L. 103–296, § 316(span)(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”.

Subsec. (f)(4). Puspan. L. 103–296, § 316(span)(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”.

1992—Subsec. (h). Puspan. L. 102–486 added subsec. (h).

1990—Subsec. (e)(2). Puspan. L. 101–508 substituted “1 year” for “2 years”.

Subsec. (f). Puspan. L. 101–624, § 2201(d), added subsec. (f) relating to access to employer identification numbers for purposes of Federal Crop Insurance Act.

Puspan. L. 101–624, § 1735(c), added subsec. (f) relating to access to employer identification numbers for purposes of Food Stamp Act of 1977.

1988—Subsec. (a). Puspan. 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”.

Subsec. (e)(2). Puspan. L. 100–485, § 704(a), substituted “age of 2” for “age of 5”.

1986—Subsec. (e). Puspan. L. 99–514 added subsec. (e).

1976—Subsec. (a). Puspan. L. 94–455, §§ 1203(d), 1906(span)(13)(A), struck out in provisions preceding par. (1) “or his delegate” after “Secretary” and added par. (4).

Subsec. (d). Puspan. L. 94–455, § 1211(c), added subsec. (d).

Statutory Notes and Related Subsidiaries

Effective Date of 2018 Amendment

Amendment by section 101(g)(1)–(3) of Puspan. L. 115–141 effective as if included in the provision of the Protecting Americans from Tax Hikes Act of 2015, div. Q of Puspan. L. 114–113, to which such amendment relates, see section 101(s) of Puspan. L. 115–141, set out as a note under section 24 of this title.

Effective Date of 2015 Amendment

Puspan. L. 114–113, div. Q, title II, § 203(f), Dec. 18, 2015, 129 Stat. 3081, as amended by Puspan. L. 115–141, div. U, title I, § 101(g)(5), Mar. 23, 2018, 132 Stat. 1162, provided that: “Except to the extent provided in section 6109(i)(3) of the Internal Revenue Code of 1986, the amendments made by this section [amending this section and section 6213 of this title] shall apply to applications for individual taxpayer identification numbers made after the date of the enactment of this Act [Dec. 18, 2015].”

Effective Date of 2008 Amendment

Amendment of this section and repeal of Puspan. L. 110–234 by Puspan. L. 110–246 effective May 22, 2008, the date of enactment of Puspan. L. 110–234, except as otherwise provided, see section 4 of Puspan. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

Amendment by section 4002(span)(1)(B), (G), (2)(O) of Puspan. L. 110–246 effective Oct. 1, 2008, see section 4407 of Puspan. L. 110–246, set out as a note under section 1161 of Title 2, The Congress.

Effective Date of 2007 Amendment

Amendment by Puspan. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Puspan. L. 110–28, set out as a note under section 6060 of this title.

Effective Date of 1998 Amendment

Puspan. L. 105–206, title III, § 3710(span), July 22, 1998, 112 Stat. 779, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 22, 1998].”

Effective Date of 1996 Amendment

Amendment by section 1615(a)(2)(A) of Puspan. L. 104–188 applicable with respect to returns the due date for which, without regard to extensions, is on or after the 30th day after Aug. 20, 1996, with special rule for 1995 and 1996, see section 1615(d) of Puspan. L. 104–188, set out as a note under section 21 of this title.

Effective Date of 1994 Amendment

Amendment by Puspan. L. 103–465 applicable to returns for taxable years beginning after Dec. 31, 1994, but not applicable to returns for taxable years beginning in 1995 with respect to individuals who are born after Oct. 31, 1995, and to returns for taxable years beginning in 1996 with respect to individuals who are born after Nov. 30, 1996, see section 742(c) of Puspan. L. 103–465, set out as a note under section 32 of this title.

Effective Date of 1992 Amendment

Puspan. L. 102–486, title XIX, § 1933(c), Oct. 24, 1992, 106 Stat. 3031, provided that: “The amendments made by this section [amending this section and section 6724 of this title] shall apply to taxable years beginning after December 31, 1991.”

Effective Date of 1990 Amendments

Amendment by section 1735(c) of Puspan. L. 101–624 effective and implemented first day of month beginning 120 days after publication of implementing regulations to be promulgated not later than Oct. 1, 1991, see section 1781(a) of Puspan. L. 101–624, set out as a note under section 2012 of Title 7, Agriculture.

Puspan. L. 101–508, title XI, § 11112(span), Nov. 5, 1990, 104 Stat. 1388–413, provided that: “The amendment made by subsection (a) [amending this section] shall apply to returns for taxable years beginning after December 31, 1990.”

Effective Date of 1988 Amendment

Amendment by section 703(c)(3) of Puspan. L. 100–485 applicable to taxable years beginning after Dec. 31, 1988, see section 703(d) of Puspan. L. 100–485, set out as a note under section 21 of this title.

Puspan. L. 100–485, title VII, § 704(span), Oct. 13, 1988, 102 Stat. 2428, provided that: “The amendment made by subsection (a) [amending this section] shall apply to returns the due date for which (determined without regard to extensions) is after December 31, 1989.”

Effective Date of 1986 Amendment

Puspan. L. 99–514, title XV, § 1524(c), Oct. 22, 1986, 100 Stat. 2749, provided that: “The amendments made by this section [amending this section and section 6676 of this title] shall apply to returns the due date for which (determined without regard to extensions) is after December 31, 1987.”

Effective Date

Puspan. L. 87–397, § 1(d), Oct. 5, 1961, 75 Stat. 829, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “Paragraph (1) of section 6109(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], as added by subsection (a) of this section, shall apply only in respect of returns, statements, and other documents relating to periods commencing after December 31, 1961. Paragraphs (2) and (3) of such section 6109(a) shall apply only in respect of returns, statements, or other documents relating to periods commencing after December 31, 1962.”

Identity Protection Personal Identification Numbers

Puspan. L. 116–25, title II, § 2005, July 1, 2019, 133 Stat. 1004, provided that:

“(a)In General.—Subject to subsection (span), the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the ‘Secretary’) shall establish a program to issue, upon the request of any individual, a number which may be used in connection with such individual’s social security number (or other identifying information with respect to such individual as determined by the Secretary) to assist the Secretary in verifying such individual’s identity.

“(span)Requirements.—

“(1)Annual expansion.—For each calendar year beginning after the date of the enactment of this Act [July 1, 2019], the Secretary shall provide numbers through the program described in subsection (a) to individuals residing in such States as the Secretary deems appropriate, provided that the total number of States served by such program during such year is greater than the total number of States served by such program during the preceding year.

“(2)Nationwide availability.—Not later than 5 years after the date of the enactment of this Act, the Secretary shall ensure that the program described in subsection (a) is made available to any individual residing in the United States.”

Audit by TIGTA

Puspan. L. 114–113, div. Q, title II, § 203(span), Dec. 18, 2015, 129 Stat. 3079, provided that: “Not later than 2 years after the date of the enactment of this Act [Dec. 18, 2015], and every 2 years thereafter, the Treasury Inspector General for Tax Administration shall conduct an audit of the program of the Internal Revenue Service for the issuance of individual taxpayer identification numbers pursuant to section 6109(i) of the Internal Revenue Code of 1986 (as added by this section) and report the results of such audit to the Committee on Finance of the Senate and the Committee on the [sic] Ways and Means of the House of Representatives.”

Community-Based Certifying Acceptance Agents

Puspan. L. 114–113, div. Q, title II, § 203(c), Dec. 18, 2015, 129 Stat. 3079, as amended by Puspan. L. 115–141, div. U, title I, § 101(g)(4), Mar. 23, 2018, 132 Stat. 1162, provided that: “The Secretary of the Treasury, or the Secretary’s delegate, shall maintain a program for training and approving community-based certifying acceptance agents for purposes of section 6109(i)(1) of the Internal Revenue Code of 1986 (as added by this section). Persons eligible to be acceptance agents under such program include—

“(1) financial institutions (as defined in section 265(span)(5) of such Code and the regulations thereunder),

“(2) colleges and universities which are described in section 501(c)(3) of such Code and exempt from taxation under section 501(a) of such Code,

“(3) Federal agencies (as defined in section 6402(h) of such Code),

“(4) State and local governments, including agencies responsible for vital records,

“(5) community-based organizations which are described in subsection (c)(3) or (d) of section 501 of such Code and exempt from taxation under section 501(a) of such Code,

“(6) persons that provide assistance to taxpayers in the preparation of their tax returns, and

“(7) other persons or categories of persons as authorized by regulations or other guidance of the Secretary of the Treasury.”

ITIN Study

Puspan. L. 114–113, div. Q, title II, § 203(d), Dec. 18, 2015, 129 Stat. 3079, provided that:

“(1)In general.—The Secretary of the Treasury, or the Secretary’s delegate, shall conduct a study on the effectiveness of the application process for individual taxpayer identification numbers before the implementation of the amendments made by this section [amending this section and section 6213 of this title], the effects of the amendments made by this section on such application process, the comparative effectiveness of an in-person review process for application versus other methods of reducing fraud in the ITIN program and improper payments to ITIN holders as a result, and possible administrative and legislative recommendations to improve such process.

“(2)Specific requirements.—Such study shall include an evaluation of the following:

“(A) Possible administrative and legislative recommendations to reduce fraud and improper payments through the use of individual taxpayer identification numbers (hereinafter referred to as ‘ITINs’).

“(B) If data supports an in-person initial review of ITIN applications to reduce fraud and improper payments, the administrative and legislative steps needed to implement such an in-person initial review of ITIN applications, in conjunction with an expansion of the community-based certified acceptance agent program under subsection (c) [set out as a note above], with a goal of transitioning to such a program by 2020.

“(C) Strategies for more efficient processing of ITIN applications.

“(D) The acceptance agent program as in existence on the date of the enactment of this Act [Dec. 18, 2015] and ways to expand the geographic availability of agents through the community-based certified acceptance agent program under subsection (c).

“(E) Strategies for the Internal Revenue Service to work with other Federal agencies, State and local governments, and other organizations and persons described in subsection (c) to encourage participation in the community-based certified acceptance agent program under subsection (c) to facilitate in-person initial review of ITIN applications.

“(F) Typical characteristics (derived from Form W–7 and other sources) of mail applications for ITINs as compared with typical characteristics of in-person applications.

“(G) Typical characteristics (derived from 17 [sic] Form W–7 and other sources) of ITIN applications before the Internal Revenue Service revised its application procedures in 2012 as compared with typical characteristics of ITIN applications made after such revisions went into effect.

“(3)Report.—The Secretary, or the Secretary’s delegate, shall submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report detailing the study under paragraph (1) and its findings not later than 1 year after the date of the enactment of this Act [Dec. 18, 2015].

“(4)Administrative steps.—The Secretary of the Treasury shall implement any administrative steps identified by the report under paragraph (3) not later than 180 days after submitting such report.”