---
kind: "section"
citation: "27 C.F.R. § 24.45"
title: "27"
number: "24.45"
heading: "Use on returns."
url: "https://uscodex.org/cfr/27/24.45"
---

# §24.45. Use on returns.


The employer identification number (as defined at [26 CFR 301.7701-12](/cfr/26/301.7701-12.md)) of the taxpayer who has been assigned such a number will be shown on each return filed pursuant to the provisions of this part, including amended returns. Failure of the taxpayer to include the employer identification number on any return filed pursuant to the provisions of this part may result in the assertion and collection of the penalty prescribed in [27 CFR 70.113](/cfr/27/70.113.md) of this chapter. (Pub. L. 87-397, 75 Stat. 828, as amended (26 U.S.C. [6109](/usc/26/6109.md), [6676](/usc/26/6676.md)))


## Notes

### Amendments

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-301, 55 FR 47605, Nov. 14, 1990]

### Authority

Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5121, 5122-5124, 5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.

### Amendments

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-301, 55 FR 47605, Nov. 14, 1990]