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U.S. Federal Income Tax

Subjugation by taxation

CFR 301.6109-1 Identifying Number Requirements 

Table of Contents

Privacy Act and Paperwork Reduction Act Notice
Form W-4 instructions

The Internal Revenue Code requires this information under section 3402(f)(2)(A) and 6109 and their regulations.

        What does section Treasury Regulation 301.6109-1 actually require?  On the last page, it was shown that you only have to give your SSN to your boss When If required by regulations to do so. On this page, we will look at those regulations.  The color coding continues from the last page.  I have color coded the word person according to whether it is you, or your boss / human resources director. 

Code of Federal Regulations
Sec. 301.6109-1  Identifying numbers.

(b) Requirement to furnish one's own number--

(1) U.S. persons.

A U.S. person whose number must be included on a document filed by another person must give the taxpayer identifying number so required to the other person on request.

        If a U.S. person's tax ID number MUST be on another person's tax document, MUST the U.S. person give such number to the other person?

        If a U.S. person's tax ID number is NOT required to be on another person's tax document, MUST the U.S. person give such number to the other person?

        Does it stand to reason, that if a U.S. person's number is NOT required on another person's document, then such other person is NOT required to request the number of a U.S. person?

        In other words, if your boss is not required to put your number on his document, does it stand to reason that your boss would NOT be required to ask you for your number?

Code of Federal Regulations
Sec. 301.6109-1  Identifying numbers.

(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), (vi), or (vii) of this section as required by the forms and the accompanying instructions.

        Is every person who is required to make a return, statement, or other document required to furnish the taxpayer identifying numbers of the persons that are described in the paragraph numbers cited?

        If a person is NOT described in the paragraph numbers cited, is the person required to make a return, statement, or other document required to furnish the ID numbers of such persons NOT described in the cited paragraphs?

        If you are NOT described in the paragraph numbers cited, is your boss required to put your SSN on his return, statement, or other document?

Code of Federal Regulations
Sec. 301.6109-1  Identifying numbers.

(c) Requirement to furnish another's number.

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), (vi), or (vii) 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.

        Is the person making the return, statement, or other document required to ask for the taxpayer identifying number of the person that is described in the cited paragraphs?

        Is the reply by such a person to such a request required "under authority of law"?

        Is the person making the return, statement, or other document required to ask for the taxpayer identifying number of the person if that person is NOT described in the cited paragraphs?

        If a person is NOT the person that is described in the cited paragraphs, Is the reply by such a person to such a request required "under authority of law"?

        If you are NOT described in paragraph (b)(2)(i), is your identifying number required on your bosses return, statement, or other document?

        If you are NOT described in paragraph (b)(2)(ii), is your identifying number required on your bosses return, statement, or other document?

        If you are NOT described in paragraph (b)(2)(iii), is your identifying number required on your bosses return, statement, or other document?

        If you are NOT described in paragraph (b)(2)(vi), is your identifying number required on your bosses return, statement, or other document?

        If you are NOT described in paragraph (b)(2)(vii), is your identifying number required on your bosses return, statement, or other document?

Code of Federal Regulations
Sec. 301.6109-1  Identifying numbers.

(b)(2) Foreign persons.

(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;

(b)(2)(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;

(b)(2)(iii) A nonresident alien treated as a resident under section 6013(g) or (h);

(b)(2)(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;

(b)(2)(vii) A foreign person whose taxpayer identifying number is required to be furnished on any return, statement, or other document as required by the income tax regulations under section 897 or 1445. This paragraph (b)(2)(vii) applies as of November 3, 2003.

        If you are NOT described in paragraph (b)(2)(i), (b)(2)(ii), (b)(2)(iii), (b)(2)(vi),  or (b)(2)(vii)  is such a response by you to such questions required "under authority of law"?

        Are you described in "paragraph (b)(2)(i), (b)(2)(ii), (b)(2)(iii), (b)(2)(vi), or (b)(2)(vii) of this section"?

        In other words, Are you a foreign person, foreign person, nonresident alien, foreign person, or foreign person?

        Are you required to give your SSN to your boss "under authority of law"?

Code of Federal Regulations
Sec. 301.6109-1  Identifying numbers.

(c) Requirement to furnish another's number.

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.

        If your boss is required to request your SSN from you, and you do NOT furnish it, is your boss required to sign an affidavit on the transmittal document stating that your boss asked you for your SSN?

        If your boss is NOT required to request your SSN from you, and you do NOT furnish it, is your boss required to take any further action?

       According to the requirements of section 6109 and its regulation, only non-American Citizens; (foreign persons and nonresident aliens) are required to submit a TIN (Taxpayer Identification Number) to their bosses.

        Does it stand to reason, that if a TIN or SSN is not required by section 6109 and its regulation, then a W-4 is NOT required according to IRC 6109 and Treasury Regulation 301.6109 for an American Citizen?

        The astute reader may have noticed that the word employer was not used above this point on this page, nor was it used at all on the prior page.  The word  boss was used instead.  There is a specific reason for this which will be made clear when we look at the other IRC section, section 3402(f)(2)(A), listed as authority to require a Form W-4 to be filled out.

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