31 CFR § 351.43 - Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?
---
identifier: "/us/cfr/t31/s351.43"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "31 CFR § 351.43 - Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?"
title_number: 31
title_name: "Money and Finance: Treasury"
section_number: "351.43"
section_name: "Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?"
chapter_name: "FISCAL SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "BUREAU OF THE FISCAL SERVICE"
part_number: "351"
part_name: "OFFERING OF UNITED STATES SAVINGS BONDS, SERIES EE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 12 U.S.C. 391; 31 U.S.C. 3105."
regulatory_source: "68 FR 24796, May 8, 2003, unless otherwise noted."
cfr_part: "351"
---
# 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.
[71 FR 46857, Aug. 15, 2006, as amended at 76 FR 66855, Oct. 28, 2011]