The IRS has issued new proposed regulations under Code Sec. 6039E to replace regulations proposed in 1992 for tax information reporting by applicants for U.S. passports (NPRM REG-208274-86). The new proposed regulations, unlike regulations from 1992, do not provide rules concerning information reporting by individuals applying for permanent residency status.
The proposed regulations require information including: the applicant's full name; address of principal residence within the country of residence; taxpayer identification number (TIN), if the applicant has one, and date of birth. The information is required "regardless of where the applicant resides at the time it is submitted," the IRS explained.
Reference: PTE §39,135.30
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