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I.R.C. � 6109(d) provides as follows:
Use of social security account number
The social security number issued to an indi-
vidual for purposes of section 205(c)(2)(A) of the
Social Security Act shall, except as otherwise
specified under regulations of the Secretary, be
used as the identifying number for such individual
for purposes of this title [Title 26, the Internal
Revenue Code].
An individual thus may use a TIN other than an SSN
only when such use is expressly authorized by the
treasury regulations. Under those regulations, only
three types of TIN are used to identify individual
persons (who are not also employers): “Social security
numbers, IRS individual taxpayer identification num-
bers, and IRS adoption taxpayer identification num-
bers.” Treas. Reg. � 301.6109-1(a)(1)(ii). An IRS
individual taxpayer identification number (or “ITIN”)
generally is assigned only to a nonresident alien, but
in some cases, may be assigned to a resident alien.
See Treas. Reg. � 301.6109-1(g)(iii). Both of your
children are citizens and residents of the United
States, and therefore are ineligible for an ITIN. You
apparently concede as much by the manner in which you
altered each Form W-7. We note that Form W-7 expressly
states “Do not submit this form if you have, or are
eligible to obtain, a U.S. Social security number
(SSN”). As U.S. citizens and residents, your children
plainly are legally eligible to obtain SSN.
Because your children have not been placed for
adoption, they are also ineligible for an IRS adoption
taxpayer identification number. See Treas. Reg.
� 301.6109-3. Thus, under I.R.C. � 6109(d) and the
applicable regulations, SSN are the only possible EIN
for your children. The IRS has no legal authority to
assign your children EIN, and accordingly will take no
action on the altered Forms W-7 you sent to this of-
fice. The IRS also cannot waive the EIN requirements
of sections 151(e) and 24(e). In sum, your refusal to
provide SSN for your children to the IRS bars you from
claiming dependency exemptions or a child tax credit
for your children.
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Last modified: May 25, 2011