CONGRESS WANTED TAXPAYERS TO VERIFY DEPENDENTS BY LISTING THEIR TINs.

SUMMARY: Treasury writes that Congress enacted the requirement that taxpayers list the taxpayer identification numbers (TINs) of dependents on their tax return to ensure the validity of the claims. A taxpayer's TIN is almost always that taxpayer's Social Security number. Congress recognized that certain taxpayers are exempted from Social Security self-employment taxes because of their religious beliefs. Accordingly, Congress provided that these taxpayers and others with religious objections be allowed to obtain Social Security numbers under special procedures.

This is in further response to your December 20, 1989 letter enclosing correspondence from your constituent, Mr. James A. Rountree, who opposes the requirement that taxpayers list the taxpayer identification number (TIN) of dependents on their tax return. I apologize for the delay in responding.

In enacting this provision as part of the Welfare Reform bill in 1988, Congress expressed concern that it is important to ensure the validity of claims for dependents on tax returns. Some taxpayers claim dependents that the taxpayers are not entitled to claim. For example, following a divorce, both parents may continue to claim the children as dependents, even though only one of the parents is legally entitled to claim the children as dependents.

Congress chose to increase compliance in this area by requiring that a taxpayer include on the taxpayer's tax return the taxpayer identification number (TIN) of any dependent claimed on that tax return who is at least 2 years old. A taxpayer's TIN is almost always that taxpayer's social security number. Congress recognized that certain taxpayers are exempted from social security self-employment taxes because of their religious beliefs. It was the intent of Congress that these taxpayers and others with religious objections be allowed to obtain social security numbers from the IRS under special procedures.

We hope this information is helpful to you in responding to your constituent. Please let us know if we can be of further assistance.

Sincerely,