---
kind: "section"
citation: "30 C.F.R. § 1210.21"
title: "30"
number: "1210.21"
heading: "How do I report my taxpayer identification number?"
url: "https://uscodex.org/cfr/30/1210.21"
---

# §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](/cfr/30/1210.56.md) 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:
  - (1) An IRS Form W-9; or
  - (2) **An equivalent certification containing—**
    - (i) Your name;
    - (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)](#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)](/cfr/5/1320.3.md?p=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)](/usc/26/6011.md?p=b), or a corresponding version of prior law, or under [26 U.S.C. 6109](/usc/26/6109.md);
  - (2) **Must contain nine digits separated by a hyphen as follows—** 00-0000000; and
  - (3) **May not be a Social Security Number.**

## Notes

### Amendments

[48 FR 35641, Aug. 5, 1983, as amended at 76 FR 76615, Dec. 8, 2011]

### Source

Source: 73 FR 15892, Mar. 26, 2008, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 301 et seq.; 25 U.S.C. 396, 2107; 30 U.S.C. 189, 190, 359, 1023, 1751(a); 31 U.S.C. 3716, 9701; 43 U.S.C. 1334, 1801 et seq.; and 44 U.S.C. 3506(a).

### Source

Source: 48 FR 35641, Aug. 5, 1983, unless otherwise noted. Redesignated at 75 FR 61081, Oct. 4, 2010.

### Amendments

[48 FR 35641, Aug. 5, 1983, as amended at 76 FR 76615, Dec. 8, 2011]