SSN Policy Manual

United States Code of Federal Regulations

Title . Identifying numbers (temporary).

Purnose . -. r - - - ... There are four principal types of taxpayer identifying numbers: social security numbers, Internal Revenue Service (IRS) individual taxpayer identification numbers, employer identification numbers, and IRS adoption taxpayer identification numbers. social securlty numbers take the form 000-00-0000. IRS individual taxpayer identificationnumbers and IRS adoption taxpayer identification numbers also take the form 000-00-0000but include a specific number or specific numbers designatedby the IRS. Employer identification numbers take the form 00- 0000000. ... .. . When an adoption becomes final, the adoptive parent must apply for a social security number ... ... (2) ... The assessment of a certified amount shall ... provide ... (ii) The name, social security number, and ... .. . The statement ... containing the ... (2) The name, relationship, and social security number of each individualwhom the taxpayer can claim as a personal exemption ... ... (c) Notification of liability for past-due support ... shall contain ... (ii) The social security number of that taxpayer; ... (9 ... The Internal RevenueService shall advise the Secretaryof Health and Human Services or his delegate on a monthly basis of the names and social security numbers of the taxpayers from whom the amounts of past- due support were collected ... ... For purposes of this paragraph (b), information includes, but is not limited to, tax years of violations, aliases, addresses, social security numbers and .. . For purposes of this chapter, the term social security number means the tax~averidentifvinanumber of an individual ... ... (ii) The waiver certificate shall be deemed to have been accompanied by a list containing the signature, address, and social security number (if any) of each employee ... ... (ii) In the case of an employee who desires to enter into an [W-41 - - agreement under section 3402(~w) ith his employer ... a request for withholding ... shall contain - (a) The name, address, and social security number of the employee makingthe request, ... ... A broker who is required ... to notify the payor ... provided that the notice includes ... (i) The payee's name, address, and taxpayer identification number ... (An individual's taxpayer identlficationnumber is his or her social security number.) ... ... Taxpayer identificationnumber means the identifying number assigned- to a person under section 6109 (relating to identifying numbers, generally a nine- digit social security number for an individual .. . ... The written statement furnished by the employee to the employerin respect of tips received by the employee shall be signed by the employee and should disclose: (i) The name, address, and social securlty number of the employee. ... ... An employer shall file a separate information return ... shall contain ... (i) The employer's name, address, and employer identification number; ... (viii) The name and social securlty number of each employee ... ... (9 ... Every person making payment of winnings ... shall contain ... (i) The name, address, and employer identificationnumber of the payer; (ii) The name, address, and social security account number of the winner; .. .. (v) Except with respect to winnings from a wager placed In a State ... two types of identification .. . social security account number or voter registration number ...

Code 26 CFR 301.6109-1T

IRS adoption taxpayer identification numbers (temporary). Assessment and collection of certain liability. Verified statements.

26 CFR 301.6109-3T

26 CFR 301.6305-1

26 CFR 301.6334-4

Offset of past-due support against overpayment.

26 CFR 301.6402-5

Reimbursementto State and local law enforcement agencies. Social security number. Constructive filing of waivers of exemption from social security taxes by certain tax-

26 CFR 301.7624-1

26 CFR 301.7701-11

exempt organizations. Voluntary withholding agreements.

Special rules for readily tradable instrumentsacquired through a broker.

26 CFR 31.3406(d)-4

Definitions.

26 CFR 31.3406(h)-1

Report of tips by employee to employer.

26 CFR 31.6053-1

Reporting by certain large food or beverage establishments with respect to tips. Extension of withholding to certain gambling winnings.

26 CFR 31.6053-3

26 CFR 31.3402(q)-1