Finanse publiczne · 8.06.1995

Taxpayer Identifying Numbers (TIN)

This document withdraws the notice of proposed rulemaking relating to taxpayer identifying numbers published in the Federal Register on September 27, 1990, at 55 FR 39486. This document also contains proposed amendments to the regulations relating to requirements for furnishing a taxpayer identifying number on returns, statements, or other documents. These amendments set forth procedures for requesting a taxpayer identifying number for certain alien individuals for whom a social security number is not available. These numbers would be called ``IRS individual taxpayer identification numbers.'' These amendments also require certain foreign persons to furnish a taxpayer identifying number on their tax returns. This document also provides notice of a public hearing on these proposed regulations.