IRS implements Unique Reference Identification Number requirement

IRS Hot Topics
The Internal Revenue Service (IRS) created a webpage on its website entitled, New Identification Number Implemented for Certain Form Information Returns, describing a new requirement of Unique Reference Identification Numbers. The webpage states that reporting this reference number is optional for tax years of foreign entities beginning in 2011, but will be mandatory in subsequent tax years.


Return to Tax research and insights
IRS Hot Topics archive