Finanse publiczne · 29/05/1996

Taxpayer Identifying Numbers (TINs)

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.