and TINs on Government Forms and Correspondence-SEDM Forms Page
TITLE 42 - THE PUBLIC
HEALTH AND WELFARE
CHAPTER 7 - SOCIAL SECURITY
SUBCHAPTER II - FEDERAL
OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
(a) In general
- (8) discloses, uses, or compels the disclosure of the social security number of any
person in violation of the laws of the United States; shall
be guilty of a felony and upon conviction thereof shall be fined
under title 18 or imprisoned for not more than five years, or
TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter B > § 6109
§ 6109. Identifying numbers
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
(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.
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.
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.
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.
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.
(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.
26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
§ 301.7701-11 Social security number.
For purposes of this chapter, the term social security number means the taxpayer identifying number of an individual or estate
which is assigned pursuant to section 6011(b) or corresponding provisions
of prior law, or pursuant to section 6109, and in which nine digits
are separated by hyphens as follows: 000-00-0000. Such term
does not include a number with a letter as a suffix which is used
to identify an auxiliary beneficiary under the social security program. The terms “account number” and “social security number” refer to
the same number.
[T.D. 7306, 39 FR 9947, Mar. 15, 1974]
TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter A > PART II > Subpart A > § 6011
§ 6011. General requirement of return, statement, or list
The Secretary is authorized to require such information with
respect to persons subject to the taxes imposed by chapter 21 or
chapter 24 as is necessary or helpful in securing proper identification
of such persons.
[Code of Federal Regulations]
[Title 20, Volume 2]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
TITLE 20--EMPLOYEES' BENEFITS
CHAPTER III--SOCIAL SECURITY ADMINISTRATION
PART 422_ORGANIZATION AND PROCEDURES--Table of Contents
Subpart B_General Procedures
Who can be assigned a social security number.
(a) Persons eligible for SSN assignment. We can assign you a
social security number if you meet the evidence requirements in Sec. 422.107 and you are:
(1) A United States citizen; or
(2) An alien lawfully admitted to the United States for permanent
residence or under other authority of law permitting you to work
in the United States (Sec. 422.105 describes how we determine if
a nonimmigrant alien is permitted to work in the United States);
(3) An alien who cannot provide evidence of alien status showing
lawful admission to the U.S., or an alien with evidence of lawful
admission but without authority to work in the U.S., if the evidence
described in Sec. 422.107(e) does not exist, but only for a valid nonwork
reason. We consider you to have a valid nonwork reason if:
(i) You need a social security number to satisfy a Federal statute
or regulation that requires you to have a social security number
in order to receive a Federally-funded benefit to which you have
otherwise established entitlement and you reside either in or outside
the U.S.; or
(ii) You need a social security number to satisfy a State or
local law that requires you to have a social security number in
order to receive public assistance benefits to which you have otherwise
established entitlement, and you are legally in the United States.
(b) Annotation for a nonwork purpose. If we assign you a social
security number as an alien for a nonwork purpose, we will indicate
in our records that you are not authorized to work. We will also
mark your social security card with a legend such as ``NOT VALID
FOR EMPLOYMENT.'' If earnings are reported to us on your number,
we will inform the Department of Homeland Security of the reported
[68 FR 55308, Sept. 25, 2003]
Title 31: Money and Finance: Treasury
PART 306—GENERAL REGULATIONS GOVERNING U.S. SECURITIES
used must express the actual ownership of a security and may
not include any restriction on the authority of the owner to
dispose of it in any manner, except as otherwise specifically
provided in these regulations. The Treasury Department reserves
the right to treat the registration as conclusive of ownership. Requests for registration should
be clear, accurate, and complete, conform with one of the forms
set forth in this subpart, and include appropriate taxpayer
identifying numbers. 2 The registration
of all bonds owned by the same person, organization, or fiduciary
should be uniform with respect to the name of the owner and,
in the case of a fiduciary, the description of the fiduciary
capacity. Individual owners should be designated by the names
by which they are ordinarily known or under which they do business,
preferably including at least one full given name. The name
of an individual may be preceded by any applicable title, as,
for example, Mrs., Miss, Ms., Dr., or Rev., or
followed by a designation such as M.D., D.D., Sr., or Jr. Any other similar suffix should be included when
ordinarily used or when necessary to distinguish the owner from
a member of his family. A married woman's own given name, not
that of her husband, must be used, for example, Mrs. Mary
A. Jones, not Mrs. Frank B. Jones. The address should
include, where appropriate, the number and street, route, or
any other local feature and the Zip Code.
2 Taxpayer identifying numbers are not required
for foreign governments, nonresident aliens not engaged in trade or business within the United
States, international organizations and foreign corporations
not engaged in trade or business and not having an office or place of business or a financial
or paying agent within the United States, and other persons
or organizations as may be exempted from furnishing such numbers
under regulations of the Internal Revenue Service.
Privacy Act, Public Law 93-579
Section 1 of Pub. L. 93-579, also known as the "Privacy Act of
1974," and Title 5 of United States Code Annotated 552 (a), also
known as the "Privacy Act,":
"The right to
privacy is a personal and fundamental right protected by the Constitution
of the United States. You may maintain in your records only such
information about an individual as is relevant and necessary to
accomplish a purpose required by statute or by executive order of
the President of the United States."
Section 7 of the Privacy Act of 1974 specifically provides that
it shall be unlawful for any Federal State or local government agency
to deny to any individual any right, benefit, or privilege provided
by law because of such individual's refusal to disclose his social
security account number.
"Right of privacy
is a personal right designed to protect persons from unwanted disclosure
of personal information..." [CNA Financial Corp. v. Local 743 515
F. Supp. 942]
Section 7 (Privacy Act of 1974), Congress sought to curtail the
expanding use of social security numbers by federal and local agencies
and, by so doing, to eliminate the threat to individual privacy
and confidentiality of information posed by common numerical identifiers."
[Doyle v. Wilson; 529 F. Supp. 1343]
"It shall be
unlawful for any Federal, State or local government agency to deny
to any individual any right, benefit, or privilege provided by law
because of such individual's refusal to disclose his social security
[Doyle v. Wilson;
529 F. Supp. 1343]
Our cases have long recognized
a distinction between the freedom of individual belief, which is
absolute, and the freedom of individual conduct, which is not absolute. This case implicates only the latter concern. Roy objects to the
statutory requirement that state agencies "shall utilize" Social
Security numbers not because it places any restriction on what he
may believe or what he may do, but because he believes the use of
the number may harm his daughter's spirit.
Never to our knowledge has the
Court interpreted the First Amendment to require the Government
itself to behave in ways that the individual believes will further
his or her spiritual development or that of his or her family. The
Free Exercise Clause simply cannot be understood to require the
Government to conduct its own internal affairs in ways that comport
with the religious beliefs of particular citizens. Just
as the Government may not insist that appellees engage in [476 U.S. 693, 700] any set form of religious
observance, so appellees may not demand that the Government join
in their chosen religious practices by refraining from using a number
to identify their daughter. "[T]he Free Exercise Clause is written
in terms of what the government cannot do to the individual, not
in terms of what the individual can extract from the government."
Sherbert v. Verner, 374 U.S. 398, 412 (1963) (Douglas, J., concurring).
As a result, Roy may no more prevail on his religious objection
to the Government's use of a Social Security number for his daughter
than he could on a sincere religious objection to the size or color
of the Government's filing cabinets. The Free Exercise Clause affords
an individual protection from certain forms of governmental compulsion;
it does not afford an individual a right to dictate the conduct
of the Government's internal procedures.
v. Roy, 476 U.S. 693 (1986)]
Question: How do I get an Individual Taxpayer
Answer: Individual Taxpayer Identification
Numbers (ITIN) are assigned by the Internal Revenue Service (IRS),
not the Social Security Administration. They are assigned to certain
nonresident and resident aliens, their spouses, and dependents. The ITIN is only available to individuals who cannot get a Social
Security Number (SSN). It is a 9-digit number, beginning with the
number "9", formatted like an SSN (NNN-NN-NNNN). It may be used
for Federal tax purposes only. It cannot be used to work.
If you are a non-citizen and have applied for a SSN, but are
not eligible, you will receive a letter from SSA that explains why
you are not eligible for a number. If you have a need for a Tax
Identification Number, you will need to file form W-7 with the IRS
to obtain an ITIN. For detailed information about who is eligible
for an ITIN and how to file, see http://www.irs.gov/pub/irs-pdf/fw7.pdf
Internal Revenue Code Section 6109(a)(3) states:
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 person, and include in any such return, statement or document,
such identifying number as may be prescribed for securing proper
identification of such person.
6109(a)(3) (Supp. 1992)"
The IRS regulation interpreting section 6109 provides:
"If he does
not know the taxpayer identifying number of the other person, he
shall request such number of the other person. A request should
state that the identifying number is required to be furnished under
the law. When the person filing 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, he shall sign an affidavit
on the transmittal document forwarding such returns, statements,
or other documents to the Internal Revenue Service so stating.."
Treas. Reg. 301.6109-1(c ) (1991)
However, Internal Revenue Code Section 6724, 26 USC 6724 (Supp.
1992), provides for a waiver of any penalties assessed under this
code section upon a showing of reasonable cause. Section 6724(a)
No penalty shall
be imposed under this part with respect to any failure if it is
shown that such failure is due to reasonable cause and not willful
6724(a) (Supp. 1992)
What happens if I use someone else's Social Security number rather than
Misuse of another individual's SSN is a violation of Federal law and
may lead to fines and/or imprisonment and disregarding the work authorization
provisions printed on your Social Security card may be a violation of
Federal immigration law. Violations of applicable law regarding Social
Security Number fraud and misuse are serious crimes and will be prosecuted.
The following provisions
of law deal directly with Social Security number fraud and misuse:
Security Act: In December 1981, Congress passed a bill
to amend the Omnibus Reconciliation Act of 1981 to restore minimum
benefits under the Social Security Act. In addition, the Act
made it a felony to
knowingly, and with intent to deceive the Commissioner of Social
Security as to his true identity (or the true identity of any
other person) furnishes or causes to be furnished false information
to the Commissioner of Social Security with respect to any information
required by the Commissioner of Social Security in connection
with the establishment and maintenance of the records provided
for in section 405(c)(2) of this title.
this provision, Section 208(a)(6) of the Social
Security Act, shall be guilty of a felony and upon conviction
thereof shall be fined under title 18 or imprisoned for not
more than 5 years, or both.
Theft and Assumption Deterrence Act: In October 1998, Congress
passed the Identity Theft and Assumption Deterrence Act (Public
Law 105-318) to address the problem of identity theft. Specifically,
the Act made it a Federal crime when anyone
…knowingly transfers or uses, without lawful authority, a
means of identification of another person with the intent to
commit, or to aid or abet, any unlawful activity that constitutes
a violation of Federal law, or that constitutes a felony under
any applicable State or local law.
of the Act are investigated by Federal investigative agencies
such as the U.S. Secret Service, the Federal Bureau of Investigation,
and the U.S. Postal Inspection Service and prosecuted by the
Department of Justice.
QUESTION: I believe that someone else is
using my Social Security Number. What do I do?
ANSWER: Sometimes more than one person might
use the same Social Security number (SSN), either on purpose or
by accident. If you suspect that someone else is using your SSN
for work or some other purpose, or you have received notice from
the Internal Revenue Service of unreported taxable income that is
not yours, you should report the problem to the Social Security
Administration by calling 1-800-772-1213. Our representatives will
take action to ensure that your Social Security records are correct.
You can check your earnings record by calling our 800 number
and asking for a Form SSA-7004, Request for Earnings and Benefit
Estimate Statement. The Statement will show the earnings reported
to your Social Security number each year since 1951. If the information
on your earnings record is incorrect, we will help correct it. Also,
you may download the form or make your request online.
You can make an online request on our Web site at: http://www.socialsecurity.gov/statement/
You may download Form SSA-7004 from our Web site at: http://www.socialsecurity.gov/online/ssa-7004.html
Other helpful publications on SSA's web site are:
· SSA Publication No. 05-10064, "When Someone Misuses Your Social
Security Number, at http://www.socialsecurity.gov/pubs/10064.html.
· SSA Publication No. 05-10002, "Social Security: Your Number and
Card", at http://www.socialsecurity.gov/pubs/10002.html.
The Federal Trade Commission also makes available on its web
site the publication: "Identity Theft: When Bad Things Happen to
Your Good Name", at http://www.ftc.gov/bcp/conline/pubs/credit/idtheft.htm.
What actions should I take if I think I might be a victim of
If you think your identity has been stolen, Social Security cannot
straighten out your credit record. However, we suggest that you
take the following steps to straighten out your personal records:
1. Notify the Federal Trade Commission (FTC) 1-877-ID-THEFT (438-4338)
Congress has directed the FTC to establish a centralized database
to receive all allegations of identity theft and to provide victims
with information to help resolve problems with identity theft.
2. File a report with the local police or the police department
where the identity theft took place, and get a copy of the police
report as proof of the crime.
3. Contact the fraud unit of any one of the three major credit
· Equifax: 1-800-525-6285; or Internet: http://www.equifax.com
· Trans Union: 1-800-680-7289; or Internet: http://www.transunion.com/
· Experian Fraud Unit: 1-888-397-3742; or Internet: http://www.experian.com
· Identify yourself as an identity theft victim.
· Request that fraud alerts be placed on your credit record.
The fraud alert requests creditors to contact you before opening
any new accounts or making any changes to your existing accounts.
As soon as the credit bureau confirms your fraud alert, the other
two credit bureaus will be automatically notified to place fraud
alerts, and all three credit reports will be sent to you free of
4. . Close the credit accounts that you know or believe have
been tampered with or opened fraudulently.