§ 6109.
(a)
Supplying of identifying numbers
When required by regulations prescribed by the Secretary:
(2)
Furnishing number to other persons
(3)
Furnishing number of another person
(4)
Furnishing identifying number of tax return preparer
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.
[(e)
Repealed. [Pub. L. 104–188, title I, § 1615(a)(2)(A)], Aug. 20, 1996, [110 Stat. 1853]]
(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—
(B)
Validity of documents
(3)
Term of ITIN
(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.
(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
(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];