Current through September 30, 2024
Section 1210.21 - How do I report my taxpayer identification number?(a) Before paying or reporting to ONRR, you must obtain a payor code (see the ONRR Minerals Revenue Reporter Handbook, which is available on the Internet at http://www.onrr.gov/FM/Handbooks/default.htm; also see § 1210.56 for further information on how to obtain a handbook). At the time you request a payor code, you must provide your Employer Identification Number (EIN) by submitting:(2) An equivalent certification containing:(ii) The name of your business, if different from your name;(iii) The form of your business entity; for example, a sole proprietorship, corporation, or partnership;(iv) The address of your business;(v) The EIN of your business; and(vi) A signed and dated certification that you are a U.S. citizen or resident alien and that the EIN number provided is correct.(b) If you are already paying or reporting to ONRR but do not have an EIN, ONRR may request that you submit an IRS Form W-9 or equivalent certification containing the information required under paragraph (a)(2) of this section.(c) The collection of this data is not subject to the provisions of the Paperwork Reduction Act because only information necessary to identify the respondent [5 CFR 1320.3(h) ] is required.(d) The EIN you provide to ONRR under paragraph (a) of this section:(1) Means the taxpayer identification number (TIN) of an individual or other person (whether or not an employer), which is assigned under 26 U.S.C. 6011(b) , or a corresponding version of prior law, or under 26 U.S.C. 6109 ;(2) Must contain nine digits separated by a hyphen as follows: 00-0000000; and(3) May not be a Social Security Number.48 FR 35641, Aug. 5, 1983, as amended at 76 FR 76615, Dec. 8, 2011