Policy Directive

Note: The following is an html version of the TIN Policy Statement issued in 2000 by the Financial Management Service (FMS).

In October 2012, FMS consolidated with Bureau of the Public Debt to become the Bureau of the Fiscal Service. Since this directive was issued in 2000, the references are all to FMS.

The Financial Management Service (FMS), as the disbursing arm of the Department of the Treasury (Treasury), is responsible for determining that federal payment vouchers certified to Treasury are in a correct form. As directed by 31 U.S.C. 3325(d) and Treasury instructions for payment certification, FMS requires that all federal payment vouchers submitted to Treasury include a valid Taxpayer Identification Number (TIN), except as described below.

AUTHORITY

Statutes: 31 U.S.C. 3325(d)

SCOPE

This Policy Directive applies to all federal payment vouchers certified to Treasury for payment.

DEFINITIONS

Payment Voucher:

Amounts certified for payment by the Electronic Certification System (ECS), on the Standard Form 1166, or through other appropriate means.

Taxpayer Identification Number:

A nine-digit Employer Identification Number or Social Security number as defined in Section 6109 of the Internal Revenue Code of 1986 (26 U.S.C. 6109).

EXCEPTIONS

FMS will not require TINs on payment vouchers under the following circumstances:

1. Where an agency does not have the statutory or legal authority to require a federal payee to submit a Taxpayer Identification Number and the agency has no other means of obtaining it;
2. Where a federal payee is unable to obtain a Taxpayer Identification Number;
3. Where the collection of a Taxpayer Identification Number has a detrimental effect on a law enforcement operation, military operation, national security, or emergency relief efforts;
4. Where the agency does not expect to make more than one payment, in an amount of $200 or under, to the same recipient within a one-year period (i.e., the payment is non-recurring) and the cost of obtaining the Taxpayer Identification Number is prohibitive; or
5. Where FMS determines that the collection or provision of a TIN is not in the best interest of the Government.

SIGNATURE

Signed by Commissioner Richard L. Gregg
November 9, 2000