Internal Revenue Code:Sec. 6039E. Information concerning resident status

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 61 - INFORMATION AND RETURNS
        Subchapter A - Returns and Records
         PART III - INFORMATION RETURNS
          Subpart A - Information Concerning Persons Subject to Special
                Provisions
         

Statute

    Sec. 6039E. Information concerning resident status
 
    (a) General rule
      Notwithstanding any other provision of law, any individual who -
        (1) applies for a United States passport (or a renewal
      thereof), or
        (2) applies to be lawfully accorded the privilege of residing
      permanently in the United States as an immigrant in accordance
      with the immigration laws,
    shall include with any such application a statement which includes
    the information described in subsection (b).
    (b) Information to be provided
      Information required under subsection (a) shall include -
        (1) the taxpayer's TIN (if any),
        (2) in the case of a passport applicant, any foreign country in
      which such individual is residing,
        (3) in the case of an individual seeking permanent residence,
      information with respect to whether such individual is required
      to file a return of the tax imposed by chapter 1 for such
      individual's most recent 3 taxable years, and
        (4) such other information as the Secretary may prescribe.
    (c) Penalty
      Any individual failing to provide a statement required under
    subsection (a) shall be subject to a penalty equal to $500 for each
    such failure, unless it is shown that such failure is due to
    reasonable cause and not to willful neglect.
    (d) Information to be provided to Secretary
      Notwithstanding any other provision of law, any agency of the
    United States which collects (or is required to collect) the
    statement under subsection (a) shall -
        (1) provide any such statement to the Secretary, and
        (2) provide to the Secretary the name (and any other
      identifying information) of any individual refusing to comply
      with the provisions of subsection (a).
    Nothing in the preceding sentence shall be construed to require the
    disclosure of information which is subject to section 245A of the
    Immigration and Nationality Act (as in effect on the date of the
    enactment of this sentence).
    (e) Exemption
      The Secretary may by regulations exempt any class of individuals
    from the requirements of this section if he determines that
    applying this section to such individuals is not necessary to carry
    out the purposes of this section.
 

Sources

    (Added Pub. L. 99-514, title XII, Sec. 1234(a)(1), Oct. 22, 1986,
    100 Stat. 2565; amended Pub. L. 100-647, title I, Sec. 1012(o),
    Nov. 10, 1988, 102 Stat. 3515.)
 

References in Text

                             REFERENCES IN TEXT
      Section 245A of the Immigration and Nationality Act, referred to
    in subsec. (d), is classified to section 1255a of Title 8, Aliens
    and Nationality.
      The date of the enactment of this sentence, referred to in
    subsec. (d), is the date of enactment of Pub. L. 100-647, which was
    approved Nov. 10, 1988.
 

Miscellaneous

                                 AMENDMENTS
      1988 - Subsec. (d). Pub. L. 100-647 inserted sentence at end
    relating to disclosure of information subject to section 245A of
    the Immigration and Nationality Act.
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.
                               EFFECTIVE DATE
      Section 1234(a)(3) of Pub. L. 99-514 provided that: ''The
    amendments made by this subsection (enacting this section) shall
    apply to applications submitted after December 31, 1987 (or, if
    earlier, the effective date which shall not be earlier than January
    1, 1987) of the initial regulations issued under section 6039E of
    the Internal Revenue Code of 1986 as added by this subsection).''