31 CFR 351.43 - Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?

Regulations last checked for updates: May 21, 2024

Title 31 - Money and Finance: Treasury last revised: May 17, 2024

View all text of Subpart C [§ 351.40 - § 351.59]

§ 351.43 - Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?

The registration of a definitive Series EE savings bond must include the TIN of the owner or first-named coowner. The TIN of the second-named coowner or beneficiary is not required but its inclusion is desirable. If the bond was purchased as a gift or award and the owner's TIN is not known, the TIN of the purchaser must be included in the registration of the bond.

[71 FR 46857, Aug. 15, 2006, as amended at 76 FR 66855, Oct. 28, 2011]

authority: 5 U.S.C. 301; 12 U.S.C. 391; 31 U.S.C. 3105.

source: 68 FR 24796, May 8, 2003, unless otherwise noted.

cite as: 31 CFR 351.43