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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 61—INFORMATION AND RETURNS > Subchapter B—Miscellaneous Provisions

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person.

(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 ; Pub. L. 115–141, div. U, title I, § 101(g)(1) –(3), title IV, § 401(a)(276), Mar. 23, 2018 , 132 Stat. 1161 , 1197.)

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