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[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
  January 7, 2003 and December 19, 2003]
[CITE: 26USC6109]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                 Subchapter B--Miscellaneous Provisions
 
Sec. 6109. Identifying numbers


(a) Supplying of identifying numbers

    When required by regulations prescribed by the Secretary:

                      (1) Inclusion in returns

        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.

               (2) Furnishing number to other persons

        Any person with respect to whom a return, statement, or other 
    document is required under the authority of this title to be made by 
    another person or whose identifying number is required to be shown 
    on a return of another person shall furnish to such other person 
    such identifying number as may be prescribed for securing his proper 
    identification.

               (3) Furnishing number of another person

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

       (4) Furnishing identifying number of income tax return 
                                  preparer

        Any return or claim for refund prepared by an income tax return 
    preparer shall bear such identifying number for securing proper 
    identification of such preparer, his employer, or both, as may be 
    prescribed. For purposes of this paragraph, the terms ``return'' and 
    ``claim for refund'' have the respective meanings given to such 
    terms by section 6696(e).

For purposes of paragraphs (1), (2), and (3), the identifying number of 
an individual (or his estate) shall be such individual's social security 
account number.

(b) Limitation

    (1) Except as provided in paragraph (2), a return of any person with 
respect to his liability for tax, or any statement or other document in 
support thereof, shall not be considered for purposes of paragraphs (2) 
and (3) of subsection (a) as a return, statement, or other document with 
respect to another person.
    (2) For purposes of paragraphs (2) and (3) of subsection (a), a 
return of an estate or trust with respect to its liability for tax, and 
any statement or other document in support thereof, shall be considered 
as a return, statement, or other document with respect to each 
beneficiary of such estate or trust.

(c) Requirement of information

    For purposes of this section, the Secretary is authorized to require 
such information as may be necessary to assign an identifying number to 
any person.

(d) Use of social security account number

    The social security account number issued to an individual for 
purposes of section 205(c)(2)(A) of the Social Security Act shall, 
except as shall otherwise be specified under regulations of the 
Secretary, be used as the identifying number for such individual for 
purposes of this title.

[(e) Repealed. Pub. L. 104-188, title I, Sec. 1615(a)(2)(A), Aug. 20, 
        1996, 110 Stat. 1853]

(f) Access to employer identification numbers by Secretary of 
        Agriculture for purposes of Food Stamp Act of 1977

                           (1) In general

        In the administration of section 9 of the Food Stamp Act of 1977 
    (7 U.S.C. 2018) involving the determination of the qualifications of 
    applicants under such Act, the Secretary of Agriculture may, subject 
    to this subsection, require each applicant retail store or wholesale 
    food concern to furnish to the Secretary of Agriculture the employer 
    identification number assigned to the store or concern pursuant to 
    this section. The Secretary of Agriculture shall not have access to 
    any such number for any purpose other than the establishment and 
    maintenance of a list of the names and employer identification 
    numbers of the stores and concerns for use in determining those 
    applicants who have been previously sanctioned or convicted under 
    section 12 or 15 of such Act (7 U.S.C. 2021 or 2024).

              (2) Sharing of information and safeguards

        (A) Sharing of information

            The Secretary of Agriculture may share any information 
        contained in any list referred to in paragraph (1) with any 
        other agency or instrumentality of the United States which 
        otherwise has access to employer identification numbers in 
        accordance with this section or other applicable Federal law, 
        except that the Secretary of Agriculture may share such 
        information only to the extent that such Secretary determines 
        such sharing would assist in verifying and matching such 
        information against information maintained by such other agency 
        or instrumentality. Any such information shared pursuant to this 
        subparagraph may be used by such other agency or instrumentality 
        only for the purpose of effective administration and enforcement 
        of the Food Stamp Act of 1977 or for the purpose of 
        investigation of violations of other Federal laws or enforcement 
        of such laws.

        (B) Safeguards

            The Secretary of Agriculture, and the head of any other 
        agency or instrumentality referred to in subparagraph (A), shall 
        restrict, to the satisfaction of the Secretary of the Treasury, 
        access to employer identification numbers obtained pursuant to 
        this subsection only to officers and employees of the United 
        States whose duties or responsibilities require access for the 
        purposes described in subparagraph (A). The Secretary of 
        Agriculture, and the head of any agency or instrumentality with 
        which information is shared pursuant to subparagraph (A), shall 
        provide such other safeguards as the Secretary of the Treasury 
        determines to be necessary or appropriate to protect the 
        confidentiality of the employer identification numbers.

             (3) Confidentiality and nondisclosure rules

        Employer identification numbers that are obtained or maintained 
    pursuant to this subsection by the Secretary of Agriculture or the 
    head of any agency or instrumentality with which information is 
    shared pursuant to paragraph (2) shall be confidential, and no 
    officer or employee of the United States who has or had access to 
    the employer identification numbers shall disclose any such employer 
    identification number obtained thereby in any manner. For purposes 
    of this paragraph, the term ``officer or employee'' includes a 
    former officer or employee.

                            (4) Sanctions

        Paragraphs (1), (2), and (3) of section 7213(a) shall apply with 
    respect to the unauthorized willful disclosure to any person of 
    employer identification numbers maintained pursuant to this 
    subsection by the Secretary of Agriculture or any agency or 
    instrumentality with which information is shared pursuant to 
    paragraph (2) in the same manner and to the same extent as such 
    paragraphs apply with respect to unauthorized disclosures of return 
    and return information described in such paragraphs. Paragraph (4) 
    of section 7213(a) shall apply with respect to the willful offer of 
    any item of material value in exchange for any such employer 
    identification number in the same manner and to the same extent as 
    such paragraph applies with respect to offers (in exchange for any 
    return or return information) described in such paragraph.

(g) Access to employer identification numbers by Federal Crop Insurance 
        Corporation for purposes of the Federal Crop Insurance Act

                           (1) In general

        In the administration of section 506 of the Federal Crop 
    Insurance Act, the Federal Crop Insurance Corporation may require 
    each policyholder and each reinsured company to furnish to the 
    insurer or to the Corporation the employer identification number of 
    such policyholder, subject to the requirements of this paragraph. No 
    officer or employee of the Federal Crop Insurance Corporation, or 
    authorized person shall have access to any such number for any 
    purpose other than the establishment of a system of records 
    necessary to the effective administration of such Act. The Manager 
    of the Corporation may require each policyholder to provide to the 
    Manager or authorized person, at such times and in such manner as 
    prescribed by the Manager, the employer identification number of 
    each entity that holds or acquires a substantial beneficial interest 
    in the policyholder. For purposes of this subclause, the term 
    ``substantial beneficial interest'' means not less than 5 percent of 
    all beneficial interest in the policyholder. The Secretary of 
    Agriculture shall restrict, to the satisfaction of the Secretary of 
    the Treasury, access to employer identification numbers obtained 
    pursuant to this paragraph only to officers and employees of the 
    United States or authorized persons whose duties or responsibilities 
    require access for the administration of the Federal Crop Insurance 
    Act.

             (2) Confidentiality and nondisclosure rules

        Employer identification numbers maintained by the Secretary of 
    Agriculture or the Federal Crop Insurance Corporation pursuant to 
    this subsection shall be confidential, and except as authorized by 
    this subsection, no officer or employee of the United States or 
    authorized person who has or had access to such employer 
    identification numbers shall disclose any such employer 
    identification number obtained thereby in any manner. For purposes 
    of this paragraph, the term ``officer or employee'' includes a 
    former officer or employee. For purposes of this subsection, the 
    term ``authorized person'' means an officer or employee of an 
    insurer whom the Manager of the Corporation designates by rule, 
    subject to appropriate safeguards including a prohibition against 
    the release of such social security account numbers (other than to 
    the Corporations) by such person.

                            (3) Sanctions

        Paragraphs (1), (2), and (3) of section 7213(a) shall apply with 
    respect to the unauthorized willful disclosure to any person of 
    employer identification numbers maintained by the Secretary of 
    Agriculture or the Federal Crop Insurance Corporation pursuant to 
    this subsection in the same manner and to the same extent as such 
    paragraphs apply with respect to unauthorized disclosures of return 
    and return information described in such paragraphs. Paragraph (4) 
    of section 7213(a) shall apply with respect to the willful offer of 
    any item of material value in exchange for any such employer 
    identification number in the same manner and to the same extent as 
    such paragraph applies with respect to offers (in exchange for any 
    return or return information) described in such paragraph.

(h) Identifying information required with respect to certain seller-
        provided financing

                              (1) Payor

        If any taxpayer claims a deduction under section 163 for 
    qualified residence interest on any seller-provided financing, such 
    taxpayer shall include on the return claiming such deduction the 
    name, address, and TIN of the person to whom such interest is paid 
    or accrued.

                            (2) Recipient

        If any person receives or accrues interest referred to in 
    paragraph (1), such person shall include on the return for the 
    taxable year in which such interest is so received or accrued the 
    name, address, and TIN of the person liable for such interest.

      (3) Furnishing of information between payor and recipient

        If any person is required to include the TIN of another person 
    on a return under paragraph (1) or (2), such other person shall 
    furnish his TIN to such person.

                    (4) Seller-provided financing

        For purposes of this subsection, the term ``seller-provided 
    financing'' means any indebtedness incurred in acquiring any 
    residence if the person to whom such indebtedness is owed is the 
    person from whom such residence was acquired.

(Added Pub. L. 87-397, Sec. 1(a), Oct. 5, 1961, 75 Stat. 828; amended 
Pub. L. 94-455, title XII, Secs. 1203(d), 1211(c), title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1691, 1712, 1834; Pub. L. 
99-514, title XV, Sec. 1524(a), Oct. 22, 1986, 100 Stat. 2749; Pub. L. 
100-485, title VII, Secs. 703(c)(3), 704(a), Oct. 13, 1988, 102 Stat. 
2427; Pub. L. 101-508, title XI, Sec. 11112(a), Nov. 5, 1990, 104 Stat. 
1388-413; Pub. L. 101-624, title XVII, Sec. 1735(c), title XXII, 
Sec. 2201(d), Nov. 28, 1990, 104 Stat. 3792, 3953; Pub. L. 102-486, 
title XIX, Sec. 1933(a), Oct. 24, 1992, 106 Stat. 3031; Pub. L. 103-296, 
title III, Sec. 316(b), Aug. 15, 1994, 108 Stat. 1532; Pub. L. 103-465, 
title VII, Sec. 742(b), Dec. 8, 1994, 108 Stat. 5010; Pub. L. 104-188, 
title I, Secs. 1615(a)(2)(A), 1704(t)(42), Aug. 20, 1996, 110 Stat. 
1853, 1889; Pub. L. 105-206, title III, Sec. 3710(a), July 22, 1998, 112 
Stat. 779.)

                       References in Text

    Section 205 of the Social Security Act, referred to in subsec. (d), 
is classified to section 405 of Title 42, The Public Health and Welfare.
    The Food Stamp Act of 1977, referred to in subsec. (f), is Pub. L. 
88-525, Aug. 31, 1964, 78 Stat. 703, as amended, which is classified 
generally to chapter 51 (Sec. 2011 et seq.) of Title 7, Agriculture. For 
complete classification of this Act to the Code, see Short Title note 
set out under section 2011 of Title 7 and Tables.
    The Federal Crop Insurance Act, referred to in subsec. (g), is title 
V of act Feb. 16, 1938, ch. 30, 52 Stat. 72, as amended, which is 
classified generally to chapter 36 (Sec. 1501 et seq.) of Title 7, 
Agriculture. Section 506 of the Act is classified to section 1506 of 
Title 7. For complete classification of this Act to the Code, see 
section 1501 of Title 7 and Tables.


                            Prior Provisions

    A prior section 6109 was renumbered section 6116 of this title.


                               Amendments

    1998--Subsec. (a). Pub. L. 105-206 substituted ``For purposes of 
paragraphs (1), (2), and (3)'' for ``For purposes of this subsection'' 
in concluding provisions.
    1996--Subsec. (e). Pub. L. 104-188, Sec. 1615(a)(2)(A), struck out 
subsec. (e) which read as follows:
    ``(e) Furnishing Number for Dependents.--Any taxpayer who claims an 
exemption under section 151 for any dependent on a return for any 
taxable year shall include on such return the identifying number (for 
purposes of this title) of such dependent.''
    Subsecs. (f), (g). Pub. L. 104-188, Sec. 1704(t)(42), redesignated 
subsec. (f) relating to access to employer identification numbers for 
purposes of Federal Crop Insurance Act as subsec. (g).
    1994--Subsec. (e). Pub. L. 103-465 substituted ``dependents'' for 
``certain dependents'' in heading and amended text generally. Prior to 
amendment, text read as follows: ``If--
        ``(1) any taxpayer claims an exemption under section 151 for any 
    dependent on a return for any taxable year, and
        ``(2) such dependent has attained the age of 1 year before the 
    close of such taxable year,
such taxpayer shall include on such return the identifying number (for 
purposes of this title) of such dependent.''
    Subsec. (f)(2). Pub. L. 103-296, Sec. 316(b)(1), amended subsec. (f) 
relating to access to employer identification numbers for purposes of 
Food Stamp Act of 1977 by adding par. (2) and striking out former par. 
(2) ``Safeguards'' which read as follows: ``The Secretary of Agriculture 
shall restrict, to the satisfaction of the Secretary of the Treasury, 
access to employer identification numbers obtained pursuant to paragraph 
(1) only to officers and employees of the United States whose duties or 
responsibilities require access for the administration or enforcement of 
the Food Stamp Act of 1977. The Secretary of Agriculture shall provide 
such other safeguards as the Secretary of the Treasury determines to be 
necessary or appropriate to protect the confidentiality of the employer 
identification numbers.''
    Subsec. (f)(3). Pub. L. 103-296, Sec. 316(b)(2), amended subsec. (f) 
relating to access to employer identification numbers for purposes of 
Food Stamp Act of 1977 by substituting, in par. (3), ``pursuant to this 
subsection by the Secretary of Agriculture or the head of any agency or 
instrumentality with which information is shared pursuant to paragraph 
(2)'' for ``by the Secretary of Agriculture pursuant to this 
subsection'' and ``employer identification numbers shall disclose'' for 
``social security account numbers shall disclose''.
    Subsec. (f)(4). Pub. L. 103-296, Sec. 316(b)(3), amended subsec. (f) 
relating to access to employer identification numbers for purposes of 
Food Stamp Act of 1977 by substituting, in par. (4), ``pursuant to this 
subsection by the Secretary of Agriculture or any agency or 
instrumentality with which information is shared pursuant to paragraph 
(2)'' for ``by the Secretary of Agriculture pursuant to this 
subsection''.
    1992--Subsec. (h). Pub. L. 102-486 added subsec. (h).
    1990--Subsec. (e)(2). Pub. L. 101-508 substituted ``1 year'' for ``2 
years''.
    Subsec. (f). Pub. L. 101-624, Sec. 2201(d), added subsec. (f) 
relating to access to employer identification numbers for purposes of 
Federal Crop Insurance Act.
    Pub. L. 101-624, Sec. 1735(c), added subsec. (f) relating to access 
to employer identification numbers for purposes of Food Stamp Act of 
1977.
    1988--Subsec. (a). Pub. L. 100-485, Sec. 703(c)(3), substituted ``or 
whose identifying number is required to be shown on a return of another 
person shall furnish'' for ``shall furnish''.
    Subsec. (e)(2). Pub. L. 100-485, Sec. 704(a), substituted ``age of 
2'' for ``age of 5''.
    1986--Subsec. (e). Pub. L. 99-514 added subsec. (e).
    1976--Subsec. (a). Pub. L. 94-455, Secs. 1203(d), 1906(b)(13)(A), 
struck out in provisions preceding par. (1) ``or his delegate'' after 
``Secretary'' and added par. (4).
    Subsec. (d). Pub. L. 94-455, Sec. 1211(c), added subsec. (d).


                    Effective Date of 1998 Amendment

    Pub. L. 105-206, title III, Sec. 3710(b), July 22, 1998, 112 Stat. 
779, provided that: ``The amendment made by this section [amending this 
section] shall take effect on the date of the enactment of this Act 
[July 22, 1998].''


                    Effective Date of 1996 Amendment

    Amendment by section 1615(a)(2)(A) of Pub. L. 104-188 applicable 
with respect to returns the due date for which, without regard to 
extensions, is on or after the 30th day after Aug. 20, 1996, with 
special rule for 1995 and 1996, see section 1615(d) of Pub. L. 104-188, 
set out as a note under section 21 of this title.


                    Effective Date of 1994 Amendment

    Amendment by Pub. L. 103-465 applicable to returns for taxable years 
beginning after Dec. 31, 1994, but not applicable to returns for taxable 
years beginning in 1995 with respect to individuals who are born after 
Oct. 31, 1995, and to returns for taxable years beginning in 1996 with 
respect to individuals who are born after Nov. 30, 1996, see section 
742(c) of Pub. L. 103-465, set out as a note under section 32 of this 
title.


                    Effective Date of 1992 Amendment

    Section 1933(c) of Pub. L. 102-486 provided that: ``The amendments 
made by this section [amending this section and section 6724 of this 
title] shall apply to taxable years beginning after December 31, 1991.''


                    Effective Date of 1990 Amendments

    Amendment by section 1735(c) of Pub. L. 101-624 effective and 
implemented first day of month beginning 120 days after publication of 
implementing regulations to be promulgated not later than Oct. 1, 1991, 
see section 1781(a) of Pub. L. 101-624, set out as a note under section 
2012 of Title 7, Agriculture.
    Section 11112(b) of Pub. L. 101-508 provided that: ``The amendment 
made by subsection (a) [amending this section] shall apply to returns 
for taxable years beginning after December 31, 1990.''


                    Effective Date of 1988 Amendment

    Amendment by section 703(c)(3) of Pub. L. 100-485 applicable to 
taxable years beginning after Dec. 31, 1988, see section 703(d) of Pub. 
L. 100-485, set out as a note under section 21 of this title.
    Section 704(b) of Pub. L. 100-485 provided that: ``The amendment 
made by subsection (a) [amending this section] shall apply to returns 
the due date for which (determined without regard to extensions) is 
after December 31, 1989.''


                    Effective Date of 1986 Amendment

    Section 1524(c) of Pub. L. 99-514 provided that: ``The amendments 
made by this section [amending this section and section 6676 of this 
title] shall apply to returns the due date for which (determined without 
regard to extensions) is after December 31, 1987.''


                             Effective Date

    Section 1(d) of Pub. L. 87-397, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``Paragraph (1) of 
section 6109(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 
1954], as added by subsection (a) of this section, shall apply only in 
respect of returns, statements, and other documents relating to periods 
commencing after December 31, 1961. Paragraphs (2) and (3) of such 
section 6109(a) shall apply only in respect of returns, statements, or 
other documents relating to periods commencing after December 31, 
1962.''

                  Section Referred to in Other Sections

    This section is referred to in sections 6103, 6695, 6724, 7701 of 
this title; title 7 section 1506; title 31 sections 3720A, 7701; title 
42 sections 653a, 1320a-3, 1320a-3a.