- 4 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011