26 Us 6109

Page 3311

TITLE 26—INTERNAL REVENUE CODE

§ 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 tax return preparer
Any return or claim for refund prepared by
a 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)

§ 6109

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,
§ 1615(a)(2)(A), Aug. 20, 1996, 110 Stat. 1853]
(f) Access to employer identification numbers by
Secretary of Agriculture for purposes of
Food and Nutrition Act of 2008
(1) In general
In the administration of section 9 of the
Food and Nutrition Act of 2008 (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 and Nutrition Act of 2008 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 con-

§ 6109

TITLE 26—INTERNAL REVENUE CODE

fidentiality 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 responsibil-

Page 3312

ities 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 indebt-

Page 3313

TITLE 26—INTERNAL REVENUE CODE

edness incurred in acquiring any residence if
the person to whom such indebtedness is owed
is the person from whom such residence was
acquired.
(i) Special rules relating to the issuance of ITINs
(1) In general
The Secretary is authorized to issue an individual taxpayer identification number to an
individual only if the applicant submits an application, using such form as the Secretary
may require and including the required documentation—
(A) in the case of an applicant not described in subparagraph (B)—
(i) in person to an employee of the Internal Revenue Service or a community-based
certifying acceptance agent approved by
the Secretary, or
(ii) by mail, pursuant to rules prescribed
by the Secretary, or
(B) in the case of an applicant who resides
outside of the United States, by mail or in
person to an employee of the Internal Revenue Service, a community-based certifying
acceptance agent approved by the Secretary,
or a designee of the Secretary at a United
States diplomatic mission or consular post.
(2) Required documentation
For purposes of this subsection—
(A) In general
The term ‘‘required documentation’’ includes such documentation as the Secretary
may require that proves the individual’s
identity, foreign status, and residency.
(B) Validity of documents
The Secretary may accept only original
documents or certified copies meeting the
requirements of the Secretary.
(3) Term of ITIN
(A) In general
An individual taxpayer identification
number issued after December 31, 2012, shall
remain in effect unless the individual to
whom such number is issued does not file a
return of tax (or is not included as a dependent on the return of tax of another taxpayer)
for 3 consecutive taxable years ending after
the issuance of such number. In the case of
an individual described in the preceding sentence, such number shall expire on the day
after the due date for the return of tax for
such third consecutive taxable year.
(B) Special rule for existing ITINs
In the case of an individual with respect to
whom an individual taxpayer identification
number was issued before January 1, 2013,
such number shall remain in effect until the
earlier of—
(i) the applicable date, or
(ii) if the individual does not file a return of tax (or is not included as a dependent on the return of tax of another taxpayer) for 3 consecutive taxable years at
least one of which ends after December 18,
2015, the due date for the return of tax for
such third consecutive taxable year.

§ 6109

(C) Applicable date
For purposes of subparagraph (B), the term
‘‘applicable date’’ means—
(i) January 1, 2017, in the case of an individual taxpayer identification number
issued before January 1, 2008,
(ii) January 1, 2018, in the case of an individual taxpayer identification number
issued in 2008,
(iii) January 1, 2019, in the case of an individual taxpayer identification number
issued in 2009 or 2010, and
(iv) January 1, 2020, in the case of an individual taxpayer identification number
issued in 2011 or 2012.
(4) Distinguishing ITINs issued solely for purposes of treaty benefits
The Secretary shall implement a system
that ensures that individual taxpayer identification numbers issued solely for purposes of
claiming tax treaty benefits are used only for
such purposes, by distinguishing such numbers
from other individual taxpayer identification
numbers issued.
(Added Pub. L. 87–397, § 1(a), Oct. 5, 1961, 75 Stat.
828; amended Pub. L. 94–455, title XII, §§ 1203(d),
1211(c), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1691, 1712, 1834; Pub. L. 99–514, title XV,
§ 1524(a), Oct. 22, 1986, 100 Stat. 2749; Pub. L.
100–485, title VII, §§ 703(c)(3), 704(a), Oct. 13, 1988,
102 Stat. 2427; Pub. L. 101–508, title XI, § 11112(a),
Nov. 5, 1990, 104 Stat. 1388–413; Pub. L. 101–624,
title XVII, § 1735(c), title XXII, § 2201(d), Nov. 28,
1990, 104 Stat. 3792, 3953; Pub. L. 102–486, title
XIX, § 1933(a), Oct. 24, 1992, 106 Stat. 3031; Pub. L.
103–296, title III, § 316(b), Aug. 15, 1994, 108 Stat.
1532; Pub. L. 103–465, title VII, § 742(b), Dec. 8,
1994, 108 Stat. 5010; Pub. L. 104–188, title I,
§§ 1615(a)(2)(A), 1704(t)(42), Aug. 20, 1996, 110 Stat.
1853, 1889; Pub. L. 105–206, title III, § 3710(a), July
22, 1998, 112 Stat. 779; Pub. L. 110–28, title VIII,
§ 8246(a)(2)(D), May 25, 2007, 121 Stat. 201; Pub. L.
110–234, title IV, § 4002(b)(1)(B), (G), (2)(O), May
22, 2008, 122 Stat. 1096, 1097; Pub. L. 110–246, § 4(a),
title IV, § 4002(b)(1)(B), (G), (2)(O), June 18, 2008,
122 Stat. 1664, 1857, 1858; Pub. L. 114–113, div. Q,
title II, § 203(a), Dec. 18, 2015, 129 Stat. 3078; Pub.
L. 115–141, div. U, title I, § 101(g)(1)–(3), title IV,
§ 401(a)(276), Mar. 23, 2018, 132 Stat. 1161, 1197.)
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 and Nutrition Act of 2008, referred to in
subsec. (f), is Pub. L. 88–525, Aug. 31, 1964, 78 Stat. 703,
which is classified generally to chapter 51 (§ 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 subtitle A of title V of act Feb. 16, 1938, ch.
30, 52 Stat. 72, which is classified generally to subchapter I (§ 1501 et seq.) of chapter 36 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.
CODIFICATION
Pub. L. 110–234 and Pub. L. 110–246 made identical
amendments to this section. The amendments by Pub.
L. 110–234 were repealed by section 4(a) of Pub. L.
110–246.

§ 6109

TITLE 26—INTERNAL REVENUE CODE
PRIOR PROVISIONS

A prior section 6109 was renumbered section 6116 of
this title.
AMENDMENTS
2018—Subsec. (f). Pub. L. 115–141, § 401(a)(276), struck
out ‘‘of 1977’’ after ‘‘of 2008’’ in heading.
Subsec. (i)(1)(A)(i). Pub. L. 115–141, § 101(g)(1), substituted ‘‘community-based certifying acceptance
agent’’ for ‘‘community-based certified acceptance
agent’’.
Subsec. (i)(1)(B). Pub. L. 115–141, § 101(g)(2), substituted ‘‘Internal Revenue Service, a communitybased certifying acceptance agent approved by the Secretary,’’ for ‘‘Internal Revenue Service’’.
Subsec. (i)(3)(A). Pub. L. 115–141, § 101(g)(3)(A), inserted ‘‘ending after the issuance of such number’’ after
‘‘3 consecutive taxable years’’ and substituted ‘‘on the
day after the due date for the return of tax for such
third consecutive taxable year’’ for ‘‘on the last day of
such third consecutive taxable year’’.
Subsec. (i)(3)(B)(ii). Pub. L. 115–141, § 101(g)(3)(B),
added cl. (ii) and struck out former cl. (ii) which read
as follows: ‘‘if the individual does not file a return of
tax (or is not included as a dependent on the return of
tax of another taxpayer) for 3 consecutive taxable
years, the earlier of—
‘‘(I) the last day of such third consecutive taxable
year, or
‘‘(II) the last day of the taxable year that includes
the date of the enactment of this subsection.’’
2015—Subsec. (i). Pub. L. 114–113 added subsec. (i).
2008—Subsec. (f). Pub. L. 110–246, § 4002(b)(1)(G), (2)(O),
substituted ‘‘Food and Nutrition Act of 2008’’ for ‘‘Food
Stamp Act’’ in heading.
Subsec. (f)(1), (2)(A). Pub. L. 110–246, § 4002(b)(1)(B),
(2)(O), substituted ‘‘Food and Nutrition Act of 2008’’ for
‘‘Food Stamp Act of 1977’’.
2007—Subsec. (a)(4). Pub. L. 110–28, § 8246(a)(2)(D)(ii),
which directed amendment of heading by substituting
‘‘tax return preparer’’ for ‘‘income return preparer’’,
was executed by making the substitution for ‘‘income
tax return preparer’’, to reflect the probable intent of
Congress.
Pub. L. 110–28, § 8246(a)(2)(D)(i), substituted ‘‘a tax return preparer’’ for ‘‘an income tax return preparer’’.
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, § 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, § 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, § 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 identifica-

Page 3314

tion 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, § 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, § 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, § 2201(d), added subsec. (f)
relating to access to employer identification numbers
for purposes of Federal Crop Insurance Act.
Pub. L. 101–624, § 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, § 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, § 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,
§§ 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, § 1211(c), added subsec. (d).
EFFECTIVE DATE OF 2018 AMENDMENT
Amendment by section 101(g)(1)–(3) of Pub. L. 115–141
effective as if included in the provision of the Protecting Americans from Tax Hikes Act of 2015, div. Q of
Pub. L. 114–113, to which such amendment relates, see
section 101(s) of Pub. L. 115–141, set out as a note under
section 24 of this title.
EFFECTIVE DATE OF 2015 AMENDMENT
Pub. L. 114–113, div. Q, title II, § 203(f), Dec. 18, 2015,
129 Stat. 3081, as amended by Pub. L. 115–141, div. U,
title I, § 101(g)(5), Mar. 23, 2018, 132 Stat. 1162, provided
that: ‘‘Except to the extent provided in section
6109(i)(3) of the Internal Revenue Code of 1986, the
amendments made by this section [amending this section and section 6213 of this title] shall apply to applications for individual taxpayer identification numbers
made after the date of the enactment of this Act [Dec.
18, 2015].’’
EFFECTIVE DATE OF 2008 AMENDMENT
Amendment of this section and repeal of Pub. L.
110–234 by Pub. L. 110–246 effective May 22, 2008, the
date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out
as an Effective Date note under section 8701 of Title 7,
Agriculture.
Amendment by section 4002(b)(1)(B), (G), (2)(O) of
Pub. L. 110–246 effective Oct. 1, 2008, see section 4407 of
Pub. L. 110–246, set out as a note under section 1161 of
Title 2, The Congress.

Page 3315

TITLE 26—INTERNAL REVENUE CODE

EFFECTIVE DATE OF 2007 AMENDMENT
Amendment by Pub. L. 110–28 applicable to returns
prepared after May 25, 2007, see section 8246(c) of Pub.
L. 110–28, set out as a note under section 6060 of this
title.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105–206, title III, § 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
Pub. L. 102–486, title XIX, § 1933(c), Oct. 24, 1992, 106
Stat. 3031, 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.
Pub. L. 101–508, title XI, § 11112(b), Nov. 5, 1990, 104
Stat. 1388–413, 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.
Pub. L. 100–485, title VII, § 704(b), Oct. 13, 1988, 102
Stat. 2428, 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
Pub. L. 99–514, title XV, § 1524(c), Oct. 22, 1986, 100
Stat. 2749, 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
Pub. L. 87–397, § 1(d), Oct. 5, 1961, 75 Stat. 829, as
amended by Pub. L. 99–514, § 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

§ 6109

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.’’
IDENTITY PROTECTION PERSONAL IDENTIFICATION
NUMBERS
Pub. L. 116–25, title II, § 2005, July 1, 2019, 133 Stat.
1004, provided that:
‘‘(a) IN GENERAL.—Subject to subsection (b), the Secretary of the Treasury or the Secretary’s delegate
(hereafter referred to in this section as the ‘Secretary’)
shall establish a program to issue, upon the request of
any individual, a number which may be used in connection with such individual’s social security number (or
other identifying information with respect to such individual as determined by the Secretary) to assist the
Secretary in verifying such individual’s identity.
‘‘(b) REQUIREMENTS.—
‘‘(1) ANNUAL EXPANSION.—For each calendar year
beginning after the date of the enactment of this Act
[July 1, 2019], the Secretary shall provide numbers
through the program described in subsection (a) to
individuals residing in such States as the Secretary
deems appropriate, provided that the total number of
States served by such program during such year is
greater than the total number of States served by
such program during the preceding year.
‘‘(2) NATIONWIDE AVAILABILITY.—Not later than 5
years after the date of the enactment of this Act, the
Secretary shall ensure that the program described in
subsection (a) is made available to any individual residing in the United States.’’
AUDIT BY TIGTA
Pub. L. 114–113, div. Q, title II, § 203(b), Dec. 18, 2015,
129 Stat. 3079, provided that: ‘‘Not later than 2 years
after the date of the enactment of this Act [Dec. 18,
2015], and every 2 years thereafter, the Treasury Inspector General for Tax Administration shall conduct an
audit of the program of the Internal Revenue Service
for the issuance of individual taxpayer identification
numbers pursuant to section 6109(i) of the Internal Revenue Code of 1986 (as added by this section) and report
the results of such audit to the Committee on Finance
of the Senate and the Committee on the [sic] Ways and
Means of the House of Representatives.’’
COMMUNITY-BASED CERTIFYING ACCEPTANCE AGENTS
Pub. L. 114–113, div. Q, title II, § 203(c), Dec. 18, 2015,
129 Stat. 3079, as amended by Pub. L. 115–141, div. U,
title I, § 101(g)(4), Mar. 23, 2018, 132 Stat. 1162, provided
that: ‘‘The Secretary of the Treasury, or the Secretary’s delegate, shall maintain a program for training and approving community-based certifying acceptance agents for purposes of section 6109(i)(1) of the Internal Revenue Code of 1986 (as added by this section).
Persons eligible to be acceptance agents under such
program include—
‘‘(1) financial institutions (as defined in section
265(b)(5) of such Code and the regulations thereunder),
‘‘(2) colleges and universities which are described in
section 501(c)(3) of such Code and exempt from taxation under section 501(a) of such Code,
‘‘(3) Federal agencies (as defined in section 6402(h)
of such Code),
‘‘(4) State and local governments, including agencies responsible for vital records,
‘‘(5) community-based organizations which are described in subsection (c)(3) or (d) of section 501 of such
Code and exempt from taxation under section 501(a)
of such Code,
‘‘(6) persons that provide assistance to taxpayers in
the preparation of their tax returns, and
‘‘(7) other persons or categories of persons as authorized by regulations or other guidance of the Secretary of the Treasury.’’
ITIN STUDY
Pub. L. 114–113, div. Q, title II, § 203(d), Dec. 18, 2015,
129 Stat. 3079, provided that:

§ 6110

TITLE 26—INTERNAL REVENUE CODE

‘‘(1) IN GENERAL.—The Secretary of the Treasury, or
the Secretary’s delegate, shall conduct a study on the
effectiveness of the application process for individual
taxpayer identification numbers before the implementation of the amendments made by this section
[amending this section and section 6213 of this title],
the effects of the amendments made by this section on
such application process, the comparative effectiveness
of an in-person review process for application versus
other methods of reducing fraud in the ITIN program
and improper payments to ITIN holders as a result, and
possible administrative and legislative recommendations to improve such process.
‘‘(2) SPECIFIC REQUIREMENTS.—Such study shall include an evaluation of the following:
‘‘(A) Possible administrative and legislative recommendations to reduce fraud and improper payments through the use of individual taxpayer identification numbers (hereinafter referred to as ‘ITINs’).
‘‘(B) If data supports an in-person initial review of
ITIN applications to reduce fraud and improper payments, the administrative and legislative steps needed to implement such an in-person initial review of
ITIN applications, in conjunction with an expansion
of the community-based certified acceptance agent
program under subsection (c) [set out as a note
above], with a goal of transitioning to such a program by 2020.
‘‘(C) Strategies for more efficient processing of
ITIN applications.
‘‘(D) The acceptance agent program as in existence
on the date of the enactment of this Act [Dec. 18,
2015] and ways to expand the geographic availability
of agents through the community-based certified acceptance agent program under subsection (c).
‘‘(E) Strategies for the Internal Revenue Service to
work with other Federal agencies, State and local
governments, and other organizations and persons described in subsection (c) to encourage participation
in the community-based certified acceptance agent
program under subsection (c) to facilitate in-person
initial review of ITIN applications.
‘‘(F) Typical characteristics (derived from Form
W–7 and other sources) of mail applications for ITINs
as compared with typical characteristics of in-person
applications.
‘‘(G) Typical characteristics (derived from 17 [sic]
Form W–7 and other sources) of ITIN applications before the Internal Revenue Service revised its application procedures in 2012 as compared with typical
characteristics of ITIN applications made after such
revisions went into effect.
‘‘(3) REPORT.—The Secretary, or the Secretary’s delegate, shall submit to the Committee on Finance of the
Senate and the Committee on Ways and Means of the
House of Representatives a report detailing the study
under paragraph (1) and its findings not later than 1
year after the date of the enactment of this Act [Dec.
18, 2015].
‘‘(4) ADMINISTRATIVE STEPS.—The Secretary of the
Treasury shall implement any administrative steps
identified by the report under paragraph (3) not later
than 180 days after submitting such report.’’

§ 6110. Public inspection of written determinations
(a) General rule
Except as otherwise provided in this section,
the text of any written determination and any
background file document relating to such written determination shall be open to public inspection at such place as the Secretary may by
regulations prescribe.
(b) Definitions
For purposes of this section—

Page 3316

(1) Written determination
(A) In general
The term ‘‘written determination’’ means
a ruling, determination letter, technical advice memorandum, or Chief Counsel advice.
(B) Exceptions
Such term shall not include any matter referred to in subparagraph (C) or (D) of section 6103(b)(2).
(2) Background file document
The term ‘‘background file document’’ with
respect to a written determination includes
the request for that written determination,
any written material submitted in support of
the request, and any communication (written
or otherwise) between the Internal Revenue
Service and persons outside the Internal Revenue Service in connection with such written
determination (other than any communication
between the Department of Justice and the Internal Revenue Service relating to a pending
civil or criminal case or investigation) received before issuance of the written determination.
(3) Reference and general written determinations
(A) Reference written determination
The term ‘‘reference written determination’’ means any written determination
which has been determined by the Secretary
to have significant reference value.
(B) General written determination
The term ‘‘general written determination’’
means any written determination other than
a reference written determination.
(c) Exemptions from disclosure
Before making any written determination or
background file document open or available to
public inspection under subsection (a), the Secretary shall delete—
(1) the names, addresses, and other identifying details of the person to whom the written determination pertains and of any other
person, other than a person with respect to
whom a notation is made under subsection
(d)(1), identified in the written determination
or any background file document;
(2) information specifically authorized under
criteria established by an Executive order to
be kept secret in the interest of national defense or foreign policy, and which is in fact
properly classified pursuant to such Executive
order;
(3) information specifically exempted from
disclosure by any statute (other than this
title) which is applicable to the Internal Revenue Service;
(4) trade secrets and commercial or financial
information obtained from a person and privileged or confidential;
(5) information the disclosure of which
would constitute a clearly unwarranted invasion of personal privacy;
(6) information contained in or related to examination, operating, or condition reports
prepared by, or on behalf of, or for use of an
agency responsible for the regulation or supervision of financial institutions; and