{"abstract":"This document contains proposed amendments to the regulations under sections 6051 and 6052 of the Internal Revenue Code (Code). To aid employers' efforts to protect employees from identity theft, these proposed regulations would amend existing regulations to permit employers to voluntarily truncate employees' social security numbers (SSNs) on copies of Forms W-2, Wage and Tax Statement, that are furnished to employees so that the truncated SSNs appear in the form of IRS truncated taxpayer identification numbers (TTINs). These proposed regulations also would amend the regulations under section 6109 to clarify the application of the truncation rules to Forms W-2 and to add an example illustrating the application of these rules. Additionally, these proposed amendments would delete obsolete provisions and update cross references in the regulations under sections 6051 and 6052. These proposed regulations affect employers who are required to furnish Forms W-2 and employees who receive Forms W-2.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2017/09/20/2017-19910.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":31,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"82 FR 43920","comment_url":"https://www.regulations.gov/commenton/IRS-2017-0013-0001","comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by December 18, 2017.","disposition_notes":null,"docket_ids":["REG-105004-16"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":17,"comment_start_date":"2017-09-20","updated_at":"2024-11-06T21:49:56.992-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2017-0013-0001","allow_late_comments":true,"id":"IRS-2017-0013-0001","comment_end_date":"2017-12-19","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2017-0013","title":"Use of Truncated Taxpayer Identification Numbers on Forms W–2, Wage and Tax Statement, Furnished to Employees (REG-105004-16)"}],"document_number":"2017-19910","effective_on":null,"end_page":43925,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2017/09/20/2017-19910.xml","html_url":"https://www.federalregister.gov/documents/2017/09/20/2017-19910/use-of-truncated-taxpayer-identification-numbers-on-forms-w-2-wage-and-tax-statement-furnished-to","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2017-19910?publication_date=2017-09-20","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2017-09-20/2017-19910/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":3010,"last_updated":"2026-04-23 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2017-09-20/pdf/2017-19910.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2017-19910.pdf?1505747722","publication_date":"2017-09-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2017/09/20/2017-19910.txt","regulation_id_number_info":{"1545-BN35":{"issue":"201904","html_url":"https://www.federalregister.gov/regulations/1545-BN35/use-of-truncated-taxpayer-identifying-numbers-on-forms-w-2-wage-and-tax-statement","title":"Use of Truncated Taxpayer Identifying Numbers on Forms W-2, Wage and Tax Statement","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201904&RIN=1545-BN35&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BN35"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BN35/use-of-truncated-taxpayer-identifying-numbers-on-forms-w-2-wage-and-tax-statement","title":"Use of Truncated Taxpayer Identifying Numbers on Forms W-2, Wage and Tax Statement"},"comments_count":17,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2017-0013","supporting_documents_count":0,"docket_id":"IRS-2017-0013","document_id":"IRS-2017-0013-0001","regulation_id_number":"1545-BN35","title":"Use of Truncated Taxpayer Identification Numbers on Forms W–2, Wage and Tax Statement, Furnished to Employees (REG-105004-16)","checked_regulationsdotgov_at":"2024-11-08T01:00:07Z"},"regulations_dot_gov_url":"https://www.regulations.gov/commenton/IRS-2017-0013-0001","significant":false,"signing_date":null,"start_page":43920,"subtype":null,"title":"Use of Truncated Taxpayer Identification Numbers on Forms W-2, Wage and Tax Statement, Furnished to Employees","toc_doc":"Use of Truncated Taxpayer Identification Numbers on Forms W2, Wage and Tax Statement, Furnished to Employees","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Proposed Rule","volume":82}