Reg. § 301.6039E-1 Information reporting by passport applicants.
(a) In general Every individual who applies for a U.S. passport or the renewal of a passport (passport applicant), other than a passport for use in diplomatic, military, or other official U.S. government business, shall include with his or her passport application the information described in of this section in the time and manner described in of this section.
(b) Required information
(1) In general The information required under of this section shall include the following information:
(i) The passport applicant's full name and, if applicable, previous name;
(ii) The passport applicant's permanent address and, if different, mailing address;
(iii) The passport applicant's taxpayer identifying number (TIN), if such a number has been issued to the passport applicant. A TIN means the individual's social security number (SSN) issued by the Social Security Administration. A passport applicant who does not have an SSN must enter zeros in the appropriate space on the passport application; and
(iv) The passport applicant's date of birth.
(2) Time and manner for furnishing information A passport applicant must provide the information required by this section with his or her passport application, whether by personal appearance or mail, to the Department of State (including United States Embassies and Consular posts abroad).
(c) Penalties
(1) In general If the information required by of this section is incomplete or incorrect, or the information is not filed in the time and manner described in of this section, then the passport applicant may be subject to a penalty equal to $500 per application. Before assessing a penalty under this section, the IRS will provide to the passport applicant written notice of the potential assessment of the $500 penalty, requesting the information being sought, and offering the applicant an opportunity to explain why the information was not provided with the passport application. A passport applicant has 60 days from the date of the notice of the potential assessment of the penalty (90 days from such date if the notice is addressed to an applicant outside the United States) to respond to the notice. If the passport applicant demonstrates to the satisfaction of the Commissioner (or the Commissioner's delegate) that the failure is due to reasonable cause and not due to willful neglect, after considering all the surrounding circumstances, then the IRS will not assess the penalty.
(2) Example The following example illustrates the provisions of of this section.
Example. C, a citizen of the United States, makes an error in supplying information on his passport application. Based on the nature of the error and C's timely response to correct the error after being contacted by the IRS, the Commissioner concludes that the mistake is due to reasonable cause and not due to willful neglect. Accordingly, no penalty is assessed.
(d) Effective/applicability date This section applies to passport applications submitted after July 18, 2014.
Information Concerning Transactions With Other Persons
[T.D. 9679, 79 FR 41891, July 18, 2014]