31 C.F.R. § 351.43

Current through November 30, 2024
Section 351.43 - Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?

The registration of a definitive Series EE savings bond must include the TIN of the owner or first-named coowner. The TIN of the second-named coowner or beneficiary is not required but its inclusion is desirable. If the bond was purchased as a gift or award and the owner's TIN is not known, the TIN of the purchaser must be included in the registration of the bond.

31 C.F.R. §351.43

71 FR 46857 , Aug. 15, 2006, as amended at 76 FR 66855 , Oct. 28, 2011