Code of Federal Regulations · Section
§ 351.43 — Are Taxpayer Identification Numbers (tins) Required For The Registration Of A Definitive Series Ee Savings Bond?
31 C.F.R. § 351.43
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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.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Savings bonds and savings certificates31 U.S.C. § 3105