LEGAL DISCLAIMER
I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.

U.S. Federal Income Tax

Subjugation by taxation

IRC section 6109 Identifying Number Requirements 

Table of Contents

Treasury Regulations
Sec. 31.3406(d)-1  Manner required for furnishing a taxpayer identification number.
(a) Requirement to backup withhold.

See the applicable information reporting sections and section 6109 and the regulations thereunder to determine whose taxpayer identification number should be provided.

Treasury Regulations
Sec. 1.6041-6  Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.

See section 6109 and the regulations thereunder for rules requiring the inclusion of identifying numbers in Form 1099.

        What does IRC section 6109 actually require?

Internal Revenue Code
Sec. 6109. Identifying numbers
 
(a) Supplying of identifying numbers
When required by regulations prescribed by the Secretary:

        The IRC section (Congressional Law) hands off its authority to the Secretary of Treasury.  "When required by regulations" means When "If required by regulations."

Internal Revenue Code
Sec. 6109. Identifying numbers
 
-STATUTE-
(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.

  • When If required by regulations an identifying number is required when somebody makes a return.
  • Only in the case of somebody actually being required to fill out a form W-4 would this IRC section require an identifying number; When If required by regulations.

        This next few paragraphs can be a little hard to follow.  I have color coded the word person according to whether it is you, or your boss / human resources director.  The following has also been parsed for readability.  This parsed page opens in a new window. Just close it when you are done.

Internal Revenue Code
Sec. 6109. Identifying numbers

(a) Supplying of identifying numbers
When required by regulations prescribed by the Secretary:

(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.

  • When If required by regulations you are required to furnish your identifying number (SSN) to your boss.
  • If you are NOT required by regulations, you are NOT required to furnish your identifying number (SSN) to your boss.

Internal Revenue Code
Sec. 6109. Identifying numbers
 
(a) Supplying of identifying numbers
When required by regulations prescribed by the Secretary:

(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.

  • When If required by regulations your boss is required to request from you, your identifying number.
  • If your boss is NOT "required by regulations", your boss is NOT required to ask you for your number.
  • When If required by regulations your boss is required to include your identifying number on a return, statement, or other document submitted to the IRS.
  • If your boss is NOT "required by regulations", your boss is NOT required to include your identifying number on a return, statement, or other document your boss submits to the IRS.

        Does it stand to reason, that if your boss is not required to ask you for your number, your boss can't include your number on his returns unless you give it to him?

        Does it stand to reason, that if your boss is NOT required to ask you for your number, your boss is NOT required to include it on his returns?

        In every case, is the statutory command prefaced with the statement: "When required by regulations" (When If required by regulations)?

        Does it stand to reason that we must look to the regulations to determine what the rules (regulations) are in regard to furnishing our numbers to other persons?

Next Page

Table of Contents