United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2014_register executive 2014-07-15 article Rules and Regulations D09002ee1c7f913cb D09002ee1c7f91478 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains final regulations regarding an IRS truncated taxpayer identification number, or a TTIN. Where not prohibited by the Internal Revenue Code, applicable regulations, other guidance published in the Internal Revenue Bulletin, forms, or instructions, these regulations allow use of a TTIN in lieu of a taxpayer's social security number (SSN), IRS individual taxpayer identification number (ITIN), IRS adoption taxpayer identification number (ATIN), or employer identification number (EIN) on payee statements and certain other documents. The TTIN displays only the last four digits of a taxpayer identifying number; either asterisks (*) or Xs replace the first five digits of the identifying number. These regulations affect persons that furnish or receive payee statements and other documents that the Internal Revenue Code, regulations, or other published guidance requires to be furnished to another person to the extent that a TTIN may appear in lieu of the SSN, ITIN, ATIN, or EIN of the payee or document recipient. 79 FR 41127 https://www.govinfo.gov/app/details/FR-2014-07-15/2014-16464 2014-16464 fr15jy14-17 RIN 1545-BJ16 4830-01-P TD 9675 https://www.govinfo.gov/app/details/FR-2014-07-15/2014-16464 https://www.govinfo.gov/content/pkg/FR-2014-07-15/html/2014-16464.htm https://www.govinfo.gov/content/pkg/FR-2014-07-15/pdf/2014-16464.pdf Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Penalties 6 p. 41127 41132 79 FR 41127 Title 26 Part 1 26 CFR Part 1 Title 26 Part 301 26 CFR Part 301 RIN 1545-BJ16 IRS Truncated Taxpayer Identification Numbers; Federal Register Vol. 79, Issue RULE 2014-16464 DEPARTMENT OF THE TREASURY Internal Revenue Service 2014-07-15 TD 9675 4830-01-P 2014-16464 Final regulations.

This document contains final regulations regarding an IRS truncated taxpayer identification number, or a TTIN. Where not prohibited by the Internal Revenue Code, applicable regulations, other guidance published in the Internal Revenue Bulletin, forms, or instructions, these regulations allow use of a TTIN in lieu of a taxpayer's social security number (SSN), IRS individual taxpayer identification number (ITIN), IRS adoption taxpayer identification number (ATIN), or employer identification number (EIN) on payee statements and certain other documents. The TTIN displays only the last four digits of a taxpayer identifying number; either asterisks (*) or Xs replace the first five digits of the identifying number. These regulations affect persons that furnish or receive payee statements and other documents that the Internal Revenue Code, regulations, or other published guidance requires to be furnished to another person to the extent that a TTIN may appear in lieu of the SSN, ITIN, ATIN, or EIN of the payee or document recipient.

Effective Date: These regulations are effective on July 15, 2014. Jacqueline K. Queener, (202) 317-6844 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Penalties IRS Truncated Taxpayer Identification Numbers , http://www.regulations.gov Vol. 79, no. 135 Office of the Federal Register, National Archives and Records Administration 2014-07-15 continuing daily deposited born digital 329 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2014-07-15 P0b002ee1898299b1 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr15jy14 https://www.govinfo.gov/app/details/FR-2014-07-15 https://www.govinfo.gov/content/pkg/FR-2014-07-15/pdf/FR-2014-07-15.pdf https://www.govinfo.gov/content/pkg/FR-2014-07-15/xml/FR-2014-07-15.xml fdlp 41085 41403 DGPO 2014-07-15 2024-06-02 FR-2014-07-15 machine generated eng FR FR-2014-07-15 79 135