# Taxpayer Identifying Numbers (TINs)
> **IRS** · Final regulations. · Published 1996-05-29 · Effective 1996-05-29 · 61 FR 26788
## Document
- **Document number:** 96-13397
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 26788
- **CFR reference:** 26 CFR 301
- **Publication date:** 1996-05-29
- **Effective date:** 1996-05-29
- **Treasury docket:** TD 8671
## Abstract

This document contains final regulations relating to requirements for furnishing a taxpayer identifying number on returns, statements, or other documents. These regulations set forth procedures for requesting a taxpayer identifying number for certain alien individuals for whom a social security number is not available. These numbers are called ``IRS individual taxpayer identification numbers.'' These regulations also require foreign persons to furnish a taxpayer identifying number on their tax returns.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/05/29/96-13397/taxpayer-identifying-numbers-tins)
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