Taxpayer Identifying Numbers (TINs)

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.

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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 Sec. 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 Sec. 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

Sec. 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 Sec. 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

[[Page 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, Sec. 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 Sec. 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 Sec. 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 Sec. 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,

Sec. 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 Sec. 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:

[[Page 26790]]

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 Sec. 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:

Sec. 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 Secs. 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 Sec. 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 Sec. 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

[[Page 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

Sec. 1.165-12(c)(1)(v) of this chapter, any college or university that

is an educational organization as defined in Sec. 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 previously-assigned 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

[[Page 26792]]

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 Sec. 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]

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