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Discussion
I. The SSN Requirement
Under section 151, taxpayers are entitled to claim an
exemption for each dependent child. However, section 151(e)
provides: “No exemption shall be allowed under this section with
respect to any individual unless the TIN of such individual is
included on the return claiming the exemption.”1 Thus, without
providing TIN’s, petitioners cannot properly claim any section
151 exemptions for their children.
Section 7701(a)(41) defines the term “TIN” for purposes of
the Internal Revenue Code to mean “the identifying number
assigned to a person under section 6109.” Section 6109(d)
specifies that the SSN issued to an individual is the identifying
number of the individual, except as otherwise specified under
applicable regulations. The regulations provide that an
individual required to furnish a TIN must use an SSN unless the
individual is not eligible to obtain an SSN. See sec. 301.6109-
1(a)(ii)(A) and (B), Proced. & Admin. Regs. The regulations
further specify that “Any individual who is duly assigned a
Social Security number or who is entitled to a Social Security
1Sec. 151(e) was added to the Code by the Small Business Job
Protection Act of 1996 (SBJA), Pub. L. 104-188, sec. 1615(a)(1),
110 Stat. 1755, 1853, and is generally effective for returns due
after Sept. 19, 1996. However, for dependents claimed for the
1996 taxable year, the Act requires TIN’s for any children born
on or before Nov. 30, 1996. See SBJA sec. 1615(d)(2), 100 Stat.
1853.
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Last modified: May 25, 2011