ADMINISTRATIVE, EMPLOYMENT TAX, INCOME TAX

T.D. 9861, page 433. This document contains final regulations that specify that employers may voluntarily truncate employees’ social security numbers to appear as IRS truncated taxpayer identification numbers (TTINs) on copies of Forms W-2, Wage and Tax Statement, that are furnished to employees, consistent with the rules for truncation in Treas. Reg. 301.6109-4. The regulations also delete obsolete provisions and update cross-references in the existing regulations under sections 6051 and 6052.