Sec. 6109. Identifying numbers
(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.
(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.
(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.
(4) Furnishing identifying number of income tax return preparer
Any return or claim for refund prepared by an income tax return preparer
shall bear such identifying number for securing proper identification of such preparer,
his employer, or both, as may be prescribed. For purposes of this paragraph, the terms
"return" and "claim for refund" have the respective meanings given to
such terms by section 6696(e).
For purposes of this subsection, 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.
(c) Requirement of information
For purposes of this section, the Secretary is authorized to require such
information as may be necessary to assign an identifying number to any person.
(d) Use of social security account number
The social security account number issued to an individual for purposes of
section 205(c)(2)(A) of the Social Security Act shall, except as shall otherwise be
specified under regulations of the Secretary, be used as the identifying number for such
individual for purposes of this title.
(e) [Repealed by The Small Business Job Protection Act of 1996, Section
1614(a)]
(f) Access to employer identification numbers by secretary of agriculture
for purposes of Food Stamp Act of 1977.
(1) In General. --
In the administration of section 9 of the Food Stamp Act of 1977 (7 U.S.C.
2018) involving the determination of the qualifications of applicants under such Act, the
Secretary of Agriculture may, subject to this subsection, require each applicant retail
store or wholesale food concern to furnish to the Secretary of Agriculture the employer
identification number assigned to the store or concern pursuant to this section. The
Secretary of Agriculture shall not have access to any such number for any purpose other
than the establishment and maintenance of a list of the names and employer identification
numbers of the stores and concerns for use in determining those applicants who have been
previously sanctioned or convicted under section 12 or 15 of such Act (7 U.S.C. 2021 or
2024).
(2) Sharing of information and safeguards. --
(A) Sharing of information. --
The Secretary of Agriculture may share any information contained in any
list referred to in paragraph (1) with any other agency or instrumentality of the United
States which otherwise has access to employer identification numbers in accordance with
this section or other applicable Federal law, except that the Secretary of Agriculture may
share such information only to the extent that such Secretary determines such sharing
would assist in verifying and matching such information against information maintained by
such other agency or instrumentality. Any such information shared pursuant to this
subparagraph may be used by such other agency or instrumentality only for the purpose of
effective administration and enforcement of the Food Stamp Act of 1977 or for the purpose
of investigation of violations of other Federal laws or enforcement of such laws.
(B) Safeguards. --
The Secretary of Agriculture, and the head of any other agency or
instrumentality referred to in subparagraph (A), shall restrict, to the satisfaction of
the Secretary of the Treasury, access to employer identification numbers obtained pursuant
to this subsection only to officers and employees of the United States whose duties or
responsibilities require access for the purposes described in subparagraph (A). The
Secretary of Agriculture, and the head of any agency or instrumentality with which
information is shared pursuant to subparagraph (A), shall provide such other safeguards as
the Secretary of the Treasury determines to be necessary or appropriate to protect the
confidentiality of the employer identification numbers.
(3) Confidentiality and nondisclosure rules. --
Employer identification numbers that are obtained or maintained pursuant
to this subsection by the Secretary of Agriculture or the head of any agency or
instrumentality with which this information is shared pursuant to paragraph (2) shall be
confidential, and no officer or employee of the United States who has or had access to the
employer identification numbers shall disclose any such employer identification number
obtained thereby in any manner. For purposes of this paragraph, the term 'officer or
employee' includes a former officer or employee.
(4) Sanctions. --
Paragraphs (1), (2), and (3) of section 7213(a) shall apply with respect
to the unauthorized willful disclosure to any person of employer identification numbers
maintained pursuant to this subsection by the Secretary of Agriculture or the head of any
agency or instrumentality with which information is shared pursuant to paragraph (2) in
the same manner and to the same extent as such paragraphs apply with respect to
unauthorized disclosures of return and return information described in such paragraphs.
Paragraph (4) of section 7213(a) shall apply with respect to the willful offer of any item
of material value in exchange for any such employer identification number in the same
manner and to the same extent as such paragraph applies with respect to offers (in
exchange for any return or return information) described in such paragraph.
(g) Access to Employer Identification Numbers by Federal Crop Insurance
Corporation for purposes of the Federal Crop Insurance Act -
(1) In General
In the administration of section 506 of the Federal Crop Insurance Act,
the Federal Crop Insurance Corporation may require each policyholder and each reinsured
company to furnish to the insurer or to the Corporation the employer identification number
of such policyholder, subject to the requirements of this paragraph. No officer or
employee of the Federal Crop Insurance Corporation, or authorized person shall have access
to any such number for any purpose other than the establishment of a system of records
necessary to the effective administration of such Act. The Manager of the Corporation may
require each policyholder to provide to the Manager or authorized person, at such times
and in such manner as prescribed by the Manager, the employer identification number of
each entity that holds or acquires a substantial beneficial interest in the policyholder.
For purposes of this subclause, the term "substantial beneficial interest" means
not less than 5 percent of all beneficial interest in the policyholder. The Secretary of
Agriculture shall restrict, to the satisfaction of the Secretary of the Treasury, access
to employer identification numbers obtained pursuant to this paragraph only to officers
and employees of the United States or authorized persons whose duties or responsibilities
require access for the administration of the Federal Crop Insurance Act.
(2) Confidentiality and nondisclosure rules
Employer identification numbers maintained by the Secretary of Agriculture
or the Federal Crop Insurance Corporation pursuant to this subsection shall be
confidential, and except as authorized by this subsection, no officer or employee of the
United States or authorized person who has or had access to such employer identification
numbers shall disclose any such employer identification number obtained thereby in any
manner. For purposes of this paragraph, the term "officer or employee" includes
a former officer or employee. For purposes of this subsection, the term "authorized
person" means an officer or employee of an insurer whom the Manager of the
Corporation designates by rule, subject to appropriate safeguards including a prohibition
against the release of such social security account numbers (other than to the
Corporations) by such person.
(3) Sanctions
Paragraphs (1), (2), and (3) of section 7213(a) shall apply with respect
to the unauthorized willful disclosure to any person of employer identification numbers
maintained by the Secretary of Agriculture or the Federal Crop Insurance Corporation
pursuant to this subsection in the same manner and to the same extent as such paragraphs
apply with respect to unauthorized disclosures of return and return information described
in such paragraphs. Paragraph (4) of section 7213(a) shall apply with respect to the
willful offer of any item of material value in exchange for any such employer
identification number in the same manner and to the same extent as such paragraph applies
with respect to offers (in exchange for any return or return information) described in
such paragraph.
(h) Identifying information required with respect to certain
seller-provided financing.
(1) Payor.
If any taxpayer claims a deduction under section 163 for qualified
residence interest on any seller- provided financing, such taxpayer shall include on the
return claiming such deduction the name, address, and TIN of the person to whom such
interest is paid or accrued.
(2) Recipient.
If any person receives or accrues interest referred to in paragraph (1),
such person shall include on the return for the taxable year in which such interest is so
received or accrued the name, address, and TIN of the person liable for such interest.
(3) Furnishing of information between payor and
recipient.
If any person is required to include the TIN of another person on a return
under paragraph (1) or (2), such other person shall furnish his TIN to such person.
(4) Seller-protected financing.
For purposes of this subsection, the term "seller-provided
financing" means any indebtedness incurred in acquiring any residence if the person
to whom such indebtedness is owed is the person from whom such residence was acquired.
Sec. 7512. Separate accounting for certain collected
taxes, etc.
(a) General rule
Whenever any person who is required to collect, account for, and pay over any tax imposed
by subtitle C or chapter 33--
(1) at the time and in the manner prescribed by law or regulations (A) fails
to collect, truthfully account for, or pay over such tax, or (B) fails to
make deposits, payments, or returns of such tax, and
(2) is notified, by notice delivered in hand to such
person, of any such failure,
then all the requirements of subsection (b) shall be complied with. In
the case of a corporation, partnership, or trust, notice delivered in hand to an officer,
partner, or trustee, shall, for purposes of this section, be deemed to be notice delivered
in hand to such corporation, partnership, or trust and to all officers, partners,
trustees, and employees thereof.
(b) Requirements
Any person who is required to collect, account for, and pay over any
tax imposed by subtitle C or chapter 33, if notice has been delivered to
such person in accordance with subsection (a), shall collect the taxes
imposed by subtitle C or chapter 33 which become collectible after
delivery of such notice, shall (not later than the end of the second banking day
after any amount of such taxes is collected) deposit such amount in a separate account in
a bank (as defined in section 581), and shall keep the amount of such taxes in such
account until payment over to the United States. Any such account shall be designated as a
special fund in trust for the United States, payable to the United States by such person
as trustee.
(c) Relief from further compliance with subsection (b)
Whenever the Secretary is satisfied, with respect to any notification
made under subsection (a), that all requirements of law and regulations with respect to
the taxes imposed by subtitle C or chapter 33, as the case may be, will henceforth be
complied with, he may cancel such notification. Such cancellation shall
take effect at such time as is specified in the notice of such cancellation.
(a) Old-age, survivors, and disability insurance
In addition to other taxes, there is hereby imposed on the income of every
individual a tax equal to the following percentages of the wages (as defined in section
3121(a)) received by him with respect to employment (as defined in section 3121(b))--
In cases of wages received during:
The rate
shall be:
1984, 1985, 1986, or 1987................... 5.7 percent
1988 or 1989.................................... 6.06 percent
1990 or thereafter.............................. 6.2 percent
(b) Hospital insurance
In addition to the tax imposed by the preceding subsection, there is
hereby imposed on the income of every individual a tax equal to the following percentages
of the wages (as defined in section 3121(a)) received by him with respect to employment
(as defined in section 3121(b))--
(1) with respect to wages received during the calendar years 1974 through
1977, the rate shall be 0.90 percent;
(2) with respect to wages received during the calendar year 1978, the rate
shall be 1.00 percent;
(3) with respect to wages received during the calendar years 1979 and
1980, the rate shall be 1.05 percent;
(4) with respect to wages received during the calendar years 1981 through
1984, the rate shall be 1.30 percent;
(5) with respect to wages received during the calendar year 1985, the rate
shall be 1.35 percent; and
(6) with respect to wages received after December 31, 1985, the rate shall
be 1.45 percent.
(c) Relief from taxes in cases covered by certain international agreements
During any period in which there is in effect an agreement entered into
pursuant to section 233 of the Social Security Act with any foreign country, wages
received by or paid to an individual shall be exempt from the taxes imposed by this
section to the extent that such wages are subject under such agreement to taxes or
contributions for similar purposes under the social security system of such foreign
country.
Sec. 3102. Deduction of tax from wages
(a) Requirement
The tax imposed by section 3101 shall be collected by the employer of the
taxpayer, by deducting the amount of the tax from the wages as and when paid. An employer
who in any calendar year pays to an employee cash remuneration to which paragraph (7)(B)
of section 3121(a) is applicable may deduct an amount equivalent to such tax from any such
payment of remuneration, even though at the time of payment the total amount of such
remuneration paid to the employee by the employer in the calendar year is less than the
applicable dollar threshold (as defined in section 3121(x)) for such year; and an employer
who in any calendar year pays to an employee cash remuneration to which paragraph (7)(C)
or (10) of section 3121(a) is applicable may deduct an amount equivalent to such tax from
any such payment of remuneration, even though at the time of payment the total amount of
such remuneration paid to the employee by the employer in the calendar year is less than
$100; and an employer who in any calendar year pays to an employee cash remuneration to
which paragraph (8)(B) of section 3121(a) is applicable may deduct an amount equivalent to
such tax from any such payment of remuneration, even though at the time of payment the
total amount of such remuneration paid to the employee by the employer in the calendar
year is less than $150 and the employee has not performed agricultural labor for the
employer on 20 days or more in the calendar year for cash remuneration computed on a time
basis; and an employer who is furnished by an employee a written statement of tips
(received in a calendar month) pursuant to section 6053(a) to which paragraph (12)(B) of
section 3121(a) is applicable may deduct an amount equivalent to such tax with respect to
such tips from any wages of the employee (exclusive of tips) under his control, even
though at the time such statement is furnished the total amount of the tips included in
statements furnished to the employer as having been received by the employee in such
calendar month in the course of his employment by such employer is less than $20.
(b) Indemnification of employer
Every employer required so to deduct the tax shall be liable for the
payment of such tax, and shall be indemnified against the claims and demands of any person
for the amount of any such payment made by such employer.
(c) Special rule for tips
(1) In the case of tips which constitute wages, subsection (a) shall be
applicable only to such tips as are included in a written statement furnished to the
employer pursuant to section 6053(a), and only to the extent that collection can be made
by the employer, at or after the time such statement is so furnished and before the close
of the 10th day following the calendar month (or, if paragraph (3) applies, the 30th day
following the year) in which the tips were deemed paid, by deducting the amount of the tax
from such wages of the employee (excluding tips, but including funds turned over by the
employee to the employer pursuant to paragraph (2)) as are under control of the employer.
(2) If the tax imposed by section 3101, with respect to tips which are
included in written statements furnished in any month to the employer pursuant to section
6053(a), exceeds the wages of the employee (excluding tips) from which the employer is
required to collect the tax under paragraph (1), the employee may furnish to the employer
on or before the 10th day of the following month (or, if paragraph (3) applies, on or
before the 30th day of the following year) an amount of money equal to the amount of the
excess.
(3) The Secretary may, under regulations prescribed by him, authorize
employers--
(A) to estimate the amount of tips that will be reported by the employee
pursuant to section 6053(a) in any calendar year,
(B) to determine the amount to be deducted upon each payment of wages
(exclusive of tips) during such year as if the tips so estimated constituted the actual
tips so reported, and
(C) to deduct upon any payment of wages (other than tips, but including
funds turned over by the employee to the employer pursuant to paragraph (2)) to such
employee during such year (and within 30 days thereafter) such amount as may be necessary
to adjust the amount actually deducted upon such wages of the employee during the year to
the amount required to be deducted in respect of tips included in written statements
furnished to the employer during the year.
(4) If the tax imposed by section 3101 with respect to tips which
constitute wages exceeds the portion of such tax which can be collected by the employer
from the wages of the employee pursuant to paragraph (1) or paragraph (3), such excess
shall be paid by the employee.
(d) Special rule for certain taxable group-term life insurance benefits
(1) In general
In the case of any payment for group-term life insurance to which this
subsection applies--
(A) subsection (a) shall not apply,
(B) the employer shall separately include on the statement required under
section 6051--
(i) the portion of the wages which consists of payments for group-term
life insurance to which this subsection applies, and
(ii) the amount of the tax imposed by section 3101 on such payments, and
(C) the tax imposed by section 3101 on such payments shall be paid by the
employee.
(2) Benefits to which subsection applies
This subsection shall apply to any payment for group-term life insurance
to the extent--
(A) such payment constitutes wages, and
(B) such payment is for coverage for periods during which an employment
relationship no longer exists between the employee and the employer.
(e) Special Rule for Certain Transferred Federal Employees. --
In the case of any payments of wages for service performed in the employ
of an international organization pursuant to a transfer to which the provisions of section
3121(y) are applicable --
(1) subsection (a) shall not apply,
(2) the head of the Federal agency from which the transfer was made shall
separately include on the statement required under section 6051 --
(A) the amount determined to be the amount of the wages for such service,
and
(B) the amount of the tax imposed by section 3101 on such payments, and
(3) the tax imposed by section 3101 on such payments shall be paid by the
employee.