26788 Federal Register / Vol. 61, No. 104 / Wednesday, May 29, 1996 / Rules and Regulations

and by revising paragraph (c)(2) to read

as follows:

§ 172.133 Dimethyl dicarbonate.

* * * * *

(b) * * *

(3) Inhibitor of yeast in carbonated or

noncarbonated, nonjuice-containing

(less than or equal to 1 percent juice),

flavored or unflavored beverages

containing added electrolytes (5–20

milliequivalents (meq)/liter sodium ion

(Na+) and 3–7 meq/liter potassium ion

(K+)). The additive may be added to the

beverage in an amount not to exceed

250 ppm.

(4) Inhibitor of yeast in carbonated,

dilute beverages containing juice, fruit

flavor, or both, with juice content not to

exceed 50 percent. The additive may be

added to the beverage in an amount not

to exceed 250 ppm.

(c) * * *

(2) Directions to provide that not more

than 200 ppm of dimethyl dicarbonate

will be added to the wine,

dealcoholized wine, or low alcohol

wine and not more than 250 ppm of

dimethyl dicarbonate will be added to

the ready-to-drink tea or to the

beverages described in parts (b)(3) and

(b)(4) of this section.

Dated: May 17, 1996.

William K. Hubbard,

Associate Commissioner for Policy

Coordination.

[FR Doc. 96–13303 Filed 5–28–96; 8:45 am]

BILLING CODE 4160–01–F

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 301 and 602

[TD 8671]

RIN 1545–AS83

Taxpayer Identifying Numbers (TINs)

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final

regulations relating to requirements for

furnishing a taxpayer identifying

number on returns, statements, or other

documents. These regulations set forth

procedures for requesting a taxpayer

identifying number for certain alien

individuals for whom a social security

number is not available. These numbers

are called ‘‘IRS individual taxpayer

identification numbers.’’ These

regulations also require foreign persons

to furnish a taxpayer identifying number

on their tax returns.

DATES: These regulations are effective

May 29, 1996.

For dates of applicability of these

regulations, see § 301.6109–1(h).

FOR FURTHER INFORMATION CONTACT: Lilo

A. Hester, (202) 874–1490 (not a toll-free

number).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collection of information

contained in these final regulations has

been reviewed and approved by the

Office of Management and Budget in

accordance with the Paperwork

Reduction Act (44 U.S.C. 3507) under

control number 1545–1461.

An agency may not conduct or

sponsor, and a person is not required to

respond to, a collection of information

unless the collection of information

displays a valid control number.

The estimated annual burden for the

collection of information contained in

§ 301.6109–1(d) is reflected in the

burden of Form W–7.

Comments concerning the accuracy of

this burden estimate and suggestions for

reducing this burden should be sent to

the Internal Revenue Service, Attn: IRS

Reports Clearance Officer, PC:FP,

Washington, DC 20224, and to the

Office of Management and Budget, Attn:

Desk Officer for the Department of the

Treasury, Office of Information and

Regulatory Affairs, Washington, DC

20503.

Books or records relating to this

collection of information must be

retained as long as their contents may

become material in the administration

of any internal revenue law. Generally,

tax returns and tax return information

are confidential, as required by 26

U.S.C. 6103.

Background

On June 8, 1995, the IRS published in

the Federal Register (60 FR 30211) the

withdrawal of the notice of proposed

rulemaking published in the Federal

Register on September 27, 1990 at 55 FR

39427, a notice of proposed rulemaking,

and a notice of public hearing relating

to taxpayer identifying numbers as

contained in the Income Tax

Regulations (26 CFR part 301) under

section 6109 of the Internal Revenue

Code (Code).

Written comments responding to the

notice of proposed rulemaking were

received, and a public hearing was held

on September 28, 1995. After

consideration of all the comments, the

proposed regulations under 6109 of the

Code are adopted as revised by this

Treasury decision. The comments and

revisions are discussed below.

Explanation of Provisions and

Revisions

A. Principal Changes

Section 6109 of the Code generally

provides that, when required by

regulations, a person must furnish a

taxpayer identifying number (TIN) for

securing proper identification of that

person on any return, statement, or

other document made under the Code.

The notice of proposed rulemaking

contains two principal changes to the

existing regulations. The first change is

the introduction of a new IRS-issued

TIN, called an IRS individual taxpayer

identification number (ITIN), for use by

alien individuals, whether resident or

nonresident, who currently do not have,

and are not eligible to obtain, social

security numbers. The Social Security

Administration generally limits its

assignment of social security numbers to

individuals who are U.S. citizens and

alien individuals legally admitted to the

United States for permanent residence

or under other immigration categories

which authorize U.S. employment.

Therefore, this change is designed to

help taxpayers (who need a TIN but

cannot qualify for a social security

number) maintain compliance with TIN

requirements under the Code and

regulations.

The second change is to modify the

existing rule set forth in § 301.6109–1(g)

that currently excludes from the general

requirement of providing a TIN, foreign

persons that do not have either (1)

income effectively connected with the

conduct of a U.S. trade or business or

(2) a U.S. office or place of business or

a U.S. fiscal or paying agent. Under

these regulations, the exclusion is

modified to require that any foreign

person who makes a return of tax (i.e.,

income, gift, and estate tax returns,

amended returns, or refund claims, but

excluding information returns) furnish

its TIN on that return. This change is

intended to address the IRS’ and

Treasury’s concern that, without TINs,

taxpayers cannot be identified

efficiently and tax returns cannot be

processed effectively.

B. Comments

Regarding the assignment of ITINs

under § 301.6109–1(d)(3)(iii) of the

proposed regulations, commentators

suggested that the IRS develop a process

whereby either (1) the Social Security

Administration (SSA) issues the ITIN

when the individual is not eligible for

a social security number, or (2) the

Immigration and Naturalization Service

(INS) (within the Department of Justice)

and the U.S. consulate offices (within

the Department of State) issue the ITIN
Federal Register / Vol. 61, No. 104 / Wednesday, May 29, 1996 / Rules and Regulations 26789

when issuing a U.S. visa. These

suggestions were not adopted. The IRS

is the most appropriate federal agency to

assign the ITIN because the number is

intended for tax use only. Having the

IRS as the sole issuer of ITINs will

facilitate the general public’s acceptance

of the fact that the assignment of an

ITIN creates no inference regarding the

immigration status of an alien

individual or the right of that individual

to be legally employed in the United

States. Over the past few years, the IRS

has had extensive discussions with the

SSA, the INS, and the State Department

regarding the IRS’ development of a new

numbering system. These agencies

concur that the IRS is the appropriate

initiator of a numbering system

dedicated solely for tax purposes, and

have expressed a willingness to support

the IRS’ efforts to develop the system, to

disseminate information about obtaining

an ITIN, and to otherwise facilitate IRS’

assignment of the ITINs.

Regarding the IRS’ solicitation of

comments and suggestions regarding the

type of documents that could be

accepted to verify reliably a taxpayer’s

identity and foreign status, the

commentators suggested passports and

immigration documentation. This

suggestion is already included partially

in the proposed regulations which state

that examples of acceptable

documentary evidence may include

items such as ‘‘passport, driver’s

license, birth certificate, identity card or

U.S. visa.’’ However, the proposed

regulations use the term U.S. visa rather

than the term immigration

documentation. The term immigration

documentation is broader in scope than

the term U.S. visa, and encompasses

various identifying documents

(including a U.S. visa) required by U.S.

immigration laws to support an alien’s

request for entry, and entry, into the

United States. As such, § 301.6109–

1(d)(3)(iii) of the final regulations has

been revised to substitute the term

immigration documentation for the term

U.S. visa.

Regarding the role of acceptance

agents under § 301.6109–1(d)(3)(iv) of

proposed regulations, some

commentators suggested that acceptance

agents should only be required to

provide the necessary forms to the ITIN

applicant and to forward the completed

forms, together with copies of required

documentation, to the IRS in order to

avoid being held responsible for

applicant’s errors or being considered as

the applicant’s tax advisor. The

adoption of this suggestion was not

necessary because, under the proposed

regulations, the precise role of an

acceptance agent is a matter to be

decided by written agreement between

the particular person and the IRS. Under

an agreement with the IRS, an

acceptance agent could act as a conduit

of information between the IRS and the

applicant as suggested by the

commentators or could take a more

active role in the process by assuming

responsibility for reviewing the required

documentation and providing the

necessary representations to the IRS for

the issuance of a number. In the latter

case, the acceptance agent would

generally not be required to furnish any

underlying documentation to the IRS,

except as part of a verification process

by which the IRS may periodically

verify the agent’s compliance with the

agreement. Even in that case, the

acceptance agent would not be

considered a tax return preparer for

purposes of section 7216 if it acted

within the terms of the agreement with

the IRS. In addition, under this

agreement, an acceptance agent would

not be responsible for an ITIN

applicant’s errors as long as the

acceptance agent exercises due

diligence under the agreement. The IRS

is preparing further guidance on

acceptance agent agreements.

The rule proposed in § 301.6109–

1(b)(2)(iv) that would require foreign

persons to furnish a TIN when making

a return of tax has been restated to

clarify that making a return of tax

includes filing an amended return or a

claim for refund. In addition, regarding

this rule, commentators asked whether

Form SS–4, Application for Employer

Identification Number, is a return of tax

for this purpose. For purposes of this

rule, a return of tax includes income,

estate, and gift tax returns, amended

returns, or refund claims but excludes

information returns, statements or other

documents. Form SS–4 is a statement or

document but not a return of tax;

therefore, the foreign persons described

in § 301.6109–1(b)(2)(iv) of the proposed

regulations are not required to obtain an

ITIN in order to sign a Form SS–4. For

example, a foreign individual signing

Form SS–4 as a principal officer of a

corporation need not obtain an ITIN for

the sole purpose of signing the form. See

for comparison, however, § 301.6109–

1(d)(4)(ii) regarding the requirement to

furnish a previously-issued ITIN on

Form SS–4 when a foreign individual is

required to obtain an employer

identification number for such

individual’s own business purposes. No

further clarification is needed in these

regulations.

Regarding the proposed regulations

becoming effective for any return,

statement, or other document filed after

December 31, 1995, commentators

suggested that the effective date be

delayed. This suggestion was adopted.

Accordingly, the final regulations are

generally effective on the date of

publication in the Federal Register,

except that the requirement for an estate

to obtain an employer identification

number applies on and after January 1,

1984, and the requirement for a foreign

person as described in § 301.6109–

1(b)(2)(iv) to furnish a TIN on a tax

return is effective for tax returns filed

after December 31, 1996. The IRS will

begin accepting applications for ITINs

(Form W–7) on or after July 1, 1996.

Special Analyses

It has been determined that this

Treasury decision is not a significant

regulatory action as defined in EO

12866. Therefore, a regulatory

assessment is not required. It also has

been determined that section 553(b) of

the Administrative Procedure Act (5

U.S.C. chapter 5) and the Regulatory

Flexibility Act (5 U.S.C. chapter 6) do

not apply to these regulations, and

therefore, a Regulatory Flexibility

Analysis is not required. Pursuant to

section 7805(f) of the Internal Revenue

Code, the notice of proposed rulemaking

preceding these final regulations has

been submitted to the Chief Counsel for

Advocacy of the Small Business

Administration for comment on its

impact on small business.

Drafting Information

The principal author of these

regulations is Lilo A. Hester of the

Office of Associate Chief Counsel

(International), IRS. However, other

personnel from the IRS and Treasury

Department participated in their

development.

List of Subjects

26 CFR Part 301

Employment taxes, Estate taxes,

Excise taxes, Gift taxes, Income taxes,

Penalties, Reporting and recordkeeping

requirements.

26 CFR Part 602

Reporting and recordkeeping

requirements.

Adoption of Amendments to the

Regulations

Accordingly, 26 CFR parts 301 and

602 are amended as follows:

PART 301—PROCEDURE AND

ADMINISTRATION

Paragraph 1. The authority citation

for part 301 is amended by adding an

entry in numerical order to read in part

as follows:
26790 Federal Register / Vol. 61, No. 104 / Wednesday, May 29, 1996 / Rules and Regulations

Authority: 26 U.S.C. 7805 * * *

Section 301.6109–1 also issued under

26 U.S.C. 6109 (a), (c), and (d). * * *

Par. 2. Section § 301.6109–1 is

amended as follows:

1. Paragraphs (a)(1), (b), (c), and (d)(2)

are revised.

2. Paragraphs (d)(3) and (4) are added.

3. Paragraphs (f), (g), and (h) are

revised.

The revisions and additions read as

follows:

§ 301.6109–1 Identifying numbers.

(a) In general—(1) Taxpayer

identifying numbers—(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 §§ 301.7701–

11 and 301.7701–12, respectively. For

the definition of IRS individual taxpayer

identification number, see paragraph

(d)(3) of this section.

(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.

* * * * *

(b) Requirement to furnish one’s own

number—(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

§ 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

§ 31.6011(b)-1 of this chapter

(Employment Tax Regulations).

(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);

and

(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.

(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.

(d) * * *

(2) Employer identification number.

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.

(3) IRS individual taxpayer

identification number— (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.

(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
Federal Register / Vol. 61, No. 104 / Wednesday, May 29, 1996 / Rules and Regulations 26791

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.

(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.

(iv) Acceptance agents—(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.

(B) Persons who may be acceptance

agents. An acceptance agent may

include any financial institution as

defined in section 265(b)(5) or § 1.165–

12(c)(1)(v) of this chapter, any college or

university that is an educational

organization as defined in § 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.

(4) Coordination of taxpayer

identifying numbers—(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 individual

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.

(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 previouslyassigned 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
26792 Federal Register / Vol. 61, No. 104 / Wednesday, May 29, 1996 / Rules and Regulations

application for the IRS individual

taxpayer identification number.

* * * * *

(f) Penalty. For penalties for failure to

supply taxpayer identifying numbers,

see sections 6721 through 6724.

(g) Special rules for taxpayer

identifying numbers issued to foreign

persons—(1) General rule—(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.

(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.

(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.

(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.

(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.

(h) Effective date—(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.

(2) Special rules—(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.

(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.

PART 602—OMB CONTROL NUMBERS

UNDER THE PAPERWORK

REDUCTION ACT

Par. 3. The authority for part 602

continues to read as follows:

Authority: 26 U.S.C. 7805.

Par. 4. In § 602.101, the table in

paragraph (c) is amended by revising the

entry for 301.6109–1 to read as follows:

301.6109–1 .... .......................... 1545–0003

1545–0295

1545–0367

1545–0387

1545–0957

1545–1461

Margaret Milner Richardson,

Commissioner of Internal Revenue.

Approved: May 20, 1996

Leslie Samuels,

Assistant Secretary of the Treasury.

[FR Doc. 96–13397 Filed 5–28–96; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE INTERIOR

Office of Surface Mining Reclamation

and Enforcement

30 CFR Part 906

[SPATS No. CO–029–FOR]

Colorado Regulatory Program

AGENCY: Office of Surface Mining

Reclamation and Enforcement, Interior.

ACTION: Final rule; approval of

amendment.

SUMMARY: Office of Surface Mining

Reclamation and Enforcement (OSM) is

approving a proposed amendment to the

Colorado regulatory program

(hereinafter referred to as the ‘‘Colorado

program’’) under the Surface Mining

Control and Reclamation Act of 1977

(SMCRA). Colorado proposed revisions

to and additions of rules pertaining to

Colorado’s responsibility as regulatory

authority for regulating surface coal

mining and reclamation operations and

coal exploration; definitions;

commercial use or sale of coal extracted

during coal exploration; public

availability of information; right of entry

and operation information; public

notice and comment on permit

applications; procedures for review of

permit applications; criteria for permit

approval or denial; permit conditions;

permit revisions; allowance of selfbonds; terms and conditions for selfbonds; criteria and schedule for release

of performance bonds; termination of

jurisdiction; performance standards for

signs and markers, haul and access

roads, effluent standards for discharges