---
kind: "section"
citation: "31 C.F.R. § 351.43"
title: "31"
number: "351.43"
heading: "Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?"
url: "https://uscodex.org/cfr/31/351.43"
---

# §351.43. Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?


The registration of a definitive Series EE savings bond must include the TIN of the owner or first-named coowner. The TIN of the second-named coowner or beneficiary is not required but its inclusion is desirable. If the bond was purchased as a gift or award and the owner's TIN is not known, the TIN of the purchaser must be included in the registration of the bond.


## Notes

### Amendments

[71 FR 46857, Aug. 15, 2006, as amended at 76 FR 66855, Oct. 28, 2011]

### Authority

Authority: 5 U.S.C. 301; 12 U.S.C. 391; 31 U.S.C. 3105.

### Source

Source: 68 FR 24796, May 8, 2003, unless otherwise noted.

### Amendments

[71 FR 46857, Aug. 15, 2006, as amended at 76 FR 66855, Oct. 28, 2011]