Finanse publiczne · 2.09.1997

Taxpayer Identifying Number Requirement

The Debt Collection Improvement Act of 1996 (DCIA) requires that executive agencies include the taxpayer identifying number (TIN) of each person to whom payment may be made with each payment request submitted to a disbursing official on a certified voucher. Effective six months after the date of publication of the final rule, all disbursing officials will be required to reject any executive agency payment request that does not include the TIN. This requirement will ensure that TINs of Federal payment recipients are available to facilitate debt collection by offset of Federal payments under the DCIA, and for vendor income reporting to the Internal Revenue Service (IRS) as mandated by the Internal Revenue Code of 1986 (IRC).