CFR > Title 31 - Money and Finance: Treasury > SUBTITLE B—Regulations Relating to Money and Finance > CHAPTER II—FISCAL SERVICE, DEPARTMENT OF THE TREASURY (parts 200 to 391) > SUBCHAPTER B—BUREAU OF THE PUBLIC DEBT (parts 306 to 391) > PART 351—OFFERING OF UNITED STATES SAVINGS BONDS, SERIES EE > SUBPART C—Definitive Series EE Savings Bonds (§351.40 to §351.52-351.59) > 351.43—Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?

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 is being 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.

Code of Federal Regulations

[71 FR 46857, Aug. 15, 2006]