IRS releases proposed regulations implementing pilot program to truncate taxpayer identification numbers

January 2013


The US Department of Treasury and Internal Revenue Service (IRS) released proposed regulations on January 2, 2013 (the proposed regulations) to implement and expand the application of a voluntary IRS pilot program that permits filers of certain information returns to truncate taxpayer identification numbers (TINs). The program was originally announced in Notice 2009-93 and applied to statements for calendar years 2009 and 2010. The IRS instituted the pilot program as a tool to combat identity theft and extended and modified the program in Notice 2011-38 to apply through 2012.

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