SSN Policy Manual

Policy Manual

Reply to Employer's Request to Social Security Number

Re: Request for Social Security Number

Greetings:

Thank you for your recent inquiry.

The law requires you, as the payor, to request disclosure of my taxpayer identification number. If 1 refuse, the law requires you to make a second request stating that disclosure is required by law (even though it's not). If I refuse a second time, you are required by law to submit the requested forms to the IRS, together with an affidavit so stating that you have complied with these requirements. There is no penalty and there is no 31% withholding rate until disclosure is made. Please review 26 USC 6109 and 26 CFR Part 301.6109-1(c), relating to identifying numbers. The former $5 penalty was repealed in 1989because it was never enforced.

I am prepared to sign a release agreement if you still believe there is some liability to your company.

1hope you'll accept my apologies for any conhsion caused because of this misunderstanding.

Best regards,