Source: https://www.law.cornell.edu/uscode/text/26/6109
Timestamp: 2017-02-26 20:09:17
Document Index: 157660633

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26 U.S. Code § 6109 - Identifying numbers | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 61 › Subchapter B › § 6109 26 U.S. Code § 6109 - Identifying numbers
§ 6109.
(a) Supplying of identifying numbersWhen required by regulations prescribed by the Secretary:
[(e) Repealed.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 of 1977 [1]
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.
(i) Special rules relating to the issuance of ITINs
(1) In generalThe 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)—
in person to an employee of the Internal Revenue Service or a community-based certified acceptance agent approved by the Secretary, or
by mail, pursuant to rules prescribed by the Secretary, or
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 or a designee of the Secretary at a United States diplomatic mission or consular post.
(2) Required documentationFor purposes of this subsection—
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
(B) Special rule for existing ITINsIn 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—
the applicable date, or
the last day of such third consecutive taxable year, or
the last day of the taxable year that includes the date of the enactment of this subsection.
(C) Applicable dateFor purposes of subparagraph (B), the term “applicable date” means—
January 1, 2017, in the case of an individual taxpayer identification number issued before January 1, 2008,
January 1, 2018, in the case of an individual taxpayer identification number issued in 2008,
January 1, 2019, in the case of an individual taxpayer identification number issued in 2009 or 2010, and
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.
(Added Pub. L. 87–397, § 1(a), Oct. 5, 1961, 75 Stat. 828; amended Pub. L. 94–455, title XII, §§ 1203(d), 1211(c), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1691, 1712, 1834; Pub. L. 99–514, title XV, § 1524(a), Oct. 22, 1986, 100 Stat. 2749; Pub. L. 100–485, title VII, §§ 703(c)(3), 704(a), Oct. 13, 1988, 102 Stat. 2427; Pub. L. 101–508, title XI, § 11112(a), Nov. 5, 1990, 104 Stat. 1388–413; Pub. L. 101–624, title XVII, § 1735(c), title XXII, § 2201(d), Nov. 28, 1990, 104 Stat. 3792, 3953; Pub. L. 102–486, title XIX, § 1933(a), Oct. 24, 1992, 106 Stat. 3031; Pub. L. 103–296, title III, § 316(b), Aug. 15, 1994, 108 Stat. 1532; Pub. L. 103–465, title VII, § 742(b), Dec. 8, 1994, 108 Stat. 5010; Pub. L. 104–188, title I, §§ 1615(a)(2)(A), 1704(t)(42), Aug. 20, 1996, 110 Stat. 1853, 1889; Pub. L. 105–206, title III, § 3710(a), July 22, 1998, 112 Stat. 779; Pub. L. 110–28, title VIII, § 8246(a)(2)(D), May 25, 2007, 121 Stat. 201; Pub. L. 110–234, title IV, § 4002(b)(1)(B), (G), (2)(O), May 22, 2008, 122 Stat. 1096, 1097; Pub. L. 110–246, § 4(a), title IV, § 4002(b)(1)(B), (G), (2)(O), June 18, 2008, 122 Stat. 1664, 1857, 1858; Pub. L. 114–113, div. Q, title II, § 203(a), Dec. 18, 2015, 129 Stat. 3078.)
The Food and Nutrition Act of 2008, referred to in subsec. (f), is Pub. 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 Feb. 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.
The date of the enactment of this subsection, referred to in subsec. (i)(3)(B)(ii)(II), is the date of enactment of Pub. L. 114–113, which was approved Dec. 18, 2015.
2015—Subsec. (i). Pub. L. 114–113 added subsec. (i).
2008—Subsec. (f). Pub. L. 110–246, § 4002(b)(1)(G), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act” in heading.
Subsec. (f)(1), (2)(A). Pub. L. 110–246, § 4002(b)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.
2007—Subsec. (a)(4). 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.
Pub. L. 110–28, § 8246(a)(2)(D)(i), substituted “a tax return preparer” for “an income tax return preparer”.
1996—Subsec. (e). Pub. 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). 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) any taxpayer claims an exemption under section 151 for any dependent on a return for any taxable year, and
Subsec. (f)(2). 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.”
Subsec. (f)(3). 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”.
Subsec. (f)(4). 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”.
Subsec. (f). Pub. L. 101–624, § 2201(d), added subsec. (f) relating to access to employer identification numbers for purposes of Federal Crop Insurance Act.
Pub. 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). 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”.
Subsec. (e)(2). Pub. L. 100–485, § 704(a), substituted “age of 2” for “age of 5”.
1976—Subsec. (a). 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).
Subsec. (d). Pub. L. 94–455, § 1211(c), added subsec. (d).
Pub. L. 114–113, div. Q, title II, § 203(f), Dec. 18, 2015, 129 Stat. 3081, provided that: “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].”
Pub. L. 105–206, title III, § 3710(b), 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].”
Pub. 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.”
Pub. L. 101–508, title XI, § 11112(b), 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.”
Pub. L. 100–485, title VII, § 704(b), 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.”
Pub. 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.”
Pub. L. 87–397, § 1(d), Oct. 5, 1961, 75 Stat. 829, as amended by Pub. 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.”
Audit by TIGTA
Pub. L. 114–113, div. Q, title II, § 203(b), 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 Certified Acceptance Agents
Pub. L. 114–113, div. Q, title II, § 203(c), Dec. 18, 2015, 129 Stat. 3079, provided that: “The Secretary of the Treasury, or the Secretary’s delegate, shall maintain a program for training and approving community-based certified acceptance agents for purposes of section 6109(i)(1)(A)(i) of the Internal Revenue Code of 1986 (as added by this section). Persons eligible to be acceptance agents under such program include—
financial institutions (as defined in section 265(b)(5) of such Code and the regulations thereunder),
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,
Federal agencies (as defined in section 6402(h) of such Code),
State and local governments, including agencies responsible for vital records,
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,
persons that provide assistance to taxpayers in the preparation of their tax returns, and
other persons or categories of persons as authorized by regulations or other guidance of the Secretary of the Treasury.”
ITIN Study
Pub. L. 114–113, div. Q, title II, § 203(d), Dec. 18, 2015, 129 Stat. 3079, provided that:
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:
Possible administrative and legislative recommendations to reduce fraud and improper payments through the use of individual taxpayer identification numbers (hereinafter referred to as ‘ITINs’).
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.
Strategies for more efficient processing of ITIN applications.
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).
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.
Typical characteristics (derived from Form W–7 and other sources) of mail applications for ITINs as compared with typical characteristics of in-person applications.
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.
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.”
We truncate results at 20000 items. After that, you're on your own. Employer ID Numbers : 2016-12-09
Taxpayer Identification Number : 2016-12-09
Identifying Numbers : 2016-03-04
Employer ID Numbers : 2015-05-15
Identifying Numbers Requirement to Obtain : 2014-02-28
Withholdings Credit v. No Credit Against Tax : 2010-02-05
ITIN IRS Individual Taxpayer Identification Number : 2010-02-05
Identifying Numbers : 2009-06-19
Employer ID Numbers : 2008-11-28
Identifying Numbers : 2008-11-28
Identifying Numbers : 2002-08-30
Identifying Numbers : 2002-08-16
Identifying Numbers : 2002-08-02
Employer ID Numbers : 2000-10-06
Employer ID Numbers : 2000-09-22
Employer ID Numbers : 2000-07-14
ITIN IRS Individual Taxpayer Identification Number : 1999-09-17
This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.26 CFR - Internal Revenue26 CFR Part 1 - INCOME TAXES26 CFR Part 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 195426 CFR Part 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 195426 CFR Part 26 - GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 198626 CFR Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE26 CFR Part 40 - EXCISE TAX PROCEDURAL REGULATIONS26 CFR Part 44 - TAXES ON WAGERING; EFFECTIVE JANUARY 1, 195526 CFR Part 53 - FOUNDATION AND SIMILAR EXCISE TAXES26 CFR Part 54 - PENSION EXCISE TAXES26 CFR Part 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES26 CFR Part 56 - PUBLIC CHARITY EXCISE TAXES26 CFR Part 15026 CFR Part 156 - EXCISE TAX ON GREENMAIL26 CFR Part 157 - EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS26 CFR Part 301 - PROCEDURE AND ADMINISTRATION
27 CFR - Alcohol, Tobacco Products and Firearms27 CFR Part 17 - DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS27 CFR Part 19 - DISTILLED SPIRITS PLANTS27 CFR Part 22 - DISTRIBUTION AND USE OF TAX-FREE ALCOHOL27 CFR Part 24 - WINE27 CFR Part 25 - BEER27 CFR Part 31 - ALCOHOL BEVERAGE DEALERS27 CFR Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO27 CFR Part 53 - MANUFACTURERS EXCISE TAXES - FIREARMS AND AMMUNITION