§ 351.43. Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?
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/us/cfr/t31/s§ 351.43·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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. \[71 FR 46857, Aug. 15, 2006, as amended at 76 FR 66855, Oct. 28, 2011\]