NoSSN - Identifying Numbers are required ONLY for Foreigners

Identifying Numbers are required ONLY for Foreigners
October 30, 2000

Identifying Numbers are required ONLY for Foreigners

As of January 2000, the law was changed regarding the requirements to furnish another's number. Of course we are talking about the Social Security Number. Many people now know that the law will require that certain people ask for your SSN but they are not required to get it. If it was required of citizens it would be found to be unconstitutional. So, in order to create more paperwork and make it a royal pain if you don't get others SSNs the law required that you file an affidavit stating that you complied with the law by requesting of the other person their identifying number but were unable to get it. That would get the person "off the hook." Of course nobody likes to file an affidavit because that requires writing and thinking and the people who would have to do this can't think on their own without having a form to fill out along with an IRS publication to give them the proper instructions.

Now for the big news. These people that normally request your SSN no longer have to do that. Of course they will continue to ask even though they don't have to but they no longer have to file an affidavit. The Code of Federal Regulations was changed in January, 2000. here is the new regulation:

Title 26 CFR Sec. 301.6109-1
(c) Requirement to furnish another's number. Every person required under this title to make a return, statement, or other document must furnish such taxpayer identifying numbers of other U.S. persons and foreign persons that are described in paragraph (b)(2)(i), (ii), (iii), or (vi)of this section as required by the forms and the accompanying instructions. The taxpayer identifying number of any person furnishing a withholding certificate referred to in paragraph (b)(2)(vi) of this section shall also be furnished if it is actually known to the person making a return, statement, or other document described in this paragraph (c). If the person making the return, statement, or other document does not know the taxpayer identifying number of the other person, and such other person is one that is described in paragraph (b)(2)(i), (ii), (iii), or (vi) of this section, such person must request the other person's number. The request should state that the identifying number is required to be furnished under authority of law. When the person making 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 (c), such person must sign an affidavit on the transmittal document forwarding such returns, statements, or other documents to the Internal Revenue Service, so stating. A person required to file a taxpayer identifying number shall correct any errors in such filing when such person's attention has been drawn to them.

That's plain and simple isn't it? You must furnish the taxpayer identifying number of other U.S. Persons and foreign persons that are described in paragraph (b)(2)(i), (ii), (iii),
or (vi). Yes we still have the affidavit requirement but there is difference. The requirement is only for certain persons. More specifically U.S. Persons and foreign persons. Since the law requires definitions all their own we have to look up the definitions of U.S Persons and foreign persons. Fortunately, in this case, we don't have to look far.

Title 26 CFR Sec. 301.6109-1(b)(2)
(i) A foreign person that has income effectively connected with the conduct of a U.S. trade or business at any time during the taxable year;
(ii) A foreign person that has a U.S. office or place of business or a U.S. fiscal or paying agent at any time during the taxable year;
(iii) A nonresident alien treated as a resident under section 6013(g) or (h);
(iv) A foreign person that makes a return of tax (including income, estate, and gift tax returns), an amended return, or a refund claim under this title but excluding information returns, statements, or documents;
(v) A foreign person that makes an election under Sec. 301.7701-3(c); and
(vi) A foreign person that furnishes a withholding certificate described in Sec. 1.1441-1(e)(2) or (3) of this chapter or Sec. 1.1441-5(c)(2)(iv) or (3)(iii) of this chapter to the extent required under Sec. 1.1441-1(e)(4)(vii) of this chapter.

Now we know. The only persons that are required to furnish a number are foreign persons and nonresident aliens. No mention of the U.S. Citizen now is there? The person they are required to ask is ONLY foreign persons and nonresident aliens. I don't know who the U.S. person would be that they mention but it certainly is not a Citizen. Spread the news!

"Knowledge will forever govern ignorance; and a people who mean to be their own governors must arm themselves with the power which
knowledge gives." -- James Madison (Letter to W.T. Barry, August 4, 1822)

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