Skip to main content

IRC Section 6109 requires that a payee provide a TIN (taxpayer identification number) to the payer when the payment will be reportable on an information return. Among the several types of TIN's you need to collect is the ITIN (or Individual Taxpayer Identification Numbers). This month let's take a look at the new IRS changes regarding ITIN retention rules.

 

[Full text available to TIR Answer Center subscribers. Subscribe to read full article.]