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Official form guide
Form 13997: Validating Your TIN and Reasonable Cause
Internal Revenue Service Form 13997 is used to validate a taxpayer’s Social Security Number or Taxpayer Identification Number and to provide a written statement of reasonable cause. Taxpayers who receive the form must complete it; failure to provide required information can trigger a $500 penalty under IRC 6039E.
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IRS Form 13997 - Validating Your TIN and Reasonable Cause
Internal Revenue Service Form 13997 is used to validate a taxpayer’s Social Security Number or Taxpayer Identification Number and to provide a written statement of reasonable cause. Taxpayers who receive the form must complete it; failure to provide required information can trigger a $500 penalty under IRC 6039E.
Risk Radar
Scan points- 1Failing to include the required reasonable‑cause statement can trigger a $500 penalty.
- 2Leaving the Social Security Number field blank when you have an SSN.
- 3Omitting the Taxpayer Identification Number when it applies.
- 4Not attaching a written statement of reasonable cause or explanation for no TIN/SSN.
- 5Failing to sign and date the form in the required mmddyyyy format.
Plain English
This form asks you to confirm your SSN or TIN and explain why you couldn’t provide one if that’s the case. You also attach a statement describing any reasonable cause for the issue. The IRS uses this to decide if a penalty applies.
Submission Date
- Filing date: 2015-08-13 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you need to provide your correct SSN and/or TIN and attach a written statement of reasonable cause.
- Do not use it when the IRS has not asked you to validate a TIN or to explain reasonable cause.
Form selector
Use this form or another form?
Need to validate an existing TIN and explain reasonable cause
Establishes liability for a $500 penalty under IRC 6039E
✓ Confirm SSN/TIN entries and attach statement
No TIN or SSN and must explain why none exist
Provides the IRS with the required explanation to avoid penalty
✓ Attach separate page describing lack of TIN
IRS requests mandatory response to TIN validation request
Failure to respond may lead to additional penalties
✓ Verify the form displays OMB 1545‑2144
Deadline or filing window
The filing deadline for Form 13997 is not stated in the official source. No extension information is provided.
Checklist
What you need before filling it out
Your Social Security Number (SSN)
Social Security Number · Form 13997 SSN line
Your Taxpayer Identification Number (TIN)
TIN number · Form 13997 TIN line
Written Statement of Reasonable Cause
Narrative explanation (attach separate page if needed) · Separate attached page(s)
Taxpayer Attestation (signature block)
Printed name, signature, date · Bottom of Form 13997
OMB Control Number
OMB Number 1545‑2144 · Top of Form 13997
Before you submit
- 1Verify the form revision reads Rev. 8‑2015 (August 2015).
- 2Enter your correct Social Security Number in the SSN field.
- 3Enter your correct Taxpayer Identification Number in the TIN field.
- 4Attach a complete written statement of reasonable cause (or explanation of no TIN) on a separate page if needed.
- 5Ensure the OMB control number 1545‑2144 is printed on the form.
- 6Sign the Taxpayer Attestation with your printed name.
- 7Date the form using the mmddyyyy format.
- 8Keep a copy of the completed form and any attachments for your records.
- 9Mail the form to the address specified in the IRS letter you received (do not use the comment address).
How to file this form
- 1Complete the SSN line on Form 13997.
- 2Complete the TIN line on Form 13997.
- 3Attach the written statement of reasonable cause (or explanation) as a separate page.
- 4Sign and date the Taxpayer Attestation section.
- 5Make a photocopy of the entire packet for your records.
- 6Mail the original packet to the IRS address indicated in the accompanying letter, providing proof of mailing.
Known limitations
- 1Not required if the form does not display a valid OMB control number.
- 2Not applicable when the IRS has not requested TIN validation or reasonable‑cause explanation.
- 3Not to be sent to the comments address (1111 Constitution Ave. NW, IR‑6526); that address is for feedback only.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 13997 (Rev. 8‑2015) is the current edition; the source shows the revision date as August 2015 and does not reference a newer version.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 8‑2015 (August 2015) as in the source.
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm signature, printed name, and date (mmddyyyy) are present
- Penalty information — confirm $500 penalty under IRC 6039E is noted
Quick Facts
Downloads
After you file
- 1Retain the signed copy and all attachments in your files.
- 2Store the records for as long as they may become material in IRS administration.
- 3Watch for any IRS correspondence confirming receipt or requesting additional information.
- 4If you discover an error, prepare a corrected Form 13997 and resend it with a brief cover note.
- 5Maintain the proof of mailing (receipt or tracking number) as evidence of filing.
Sources
- SRCForm p.1 — revision date is August 2015 (Rev. 8‑2015).
- SRCForm p.1 — purpose is to establish whether you are liable for a penalty under IRC 6039E.
- SRCForm p.1 — $500 penalty under Internal Revenue Code section 6039E is mentioned.
- SRCForm p.1 — your response is mandatory.
- SRCForm p.1 — OMB Number 1545‑2144 is printed.
- SRCForm p.1 — estimated average time: Recordkeeping 10 min; Learning 30 min; Preparing 10 min; Copying/sending 15 min.
- SRCForm p.1 — signature, printed name, and date (mmddyyyy) are required.
- SRCForm p.1 — do not send Form 13997 to the comment address; see the IRS letter for mailing instructions.
Common confusion points
Do I send this form to the IRS comment address?
The source lists a comment address but also says not to send the form there.
→ Verify the IRS letter you received for the correct mailing address.
Is a $500 penalty automatic if I submit the form?
Penalty language appears in the form description.
→ Confirm the penalty applies only if required information is not provided.
Do I need to include the OMB number on the form?
OMB number is printed on the form, but requirement is unclear.
→ Ensure the printed OMB 1545‑2144 is present; if missing, obtain a current form.
Can I use a later revision of the form?
Uncertainty about newer editions.
→ Check that the form shows Rev. 8‑2015; if a newer revision exists, obtain it.
What if I have both an SSN and a TIN?
Form asks for SSN and/or TIN.
→ Enter both numbers in their respective lines.
Do I need to attach a separate page for the statement?
Form mentions attaching separate pages if necessary.
→ Attach the statement on a separate sheet and reference it on the form.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Resubmit corrected information – Form 13997
Questions about IRS Form 13997
What is IRS Form 13997 used for?
This form asks you to confirm your SSN or TIN and explain why you couldn’t provide one if that’s the case. You also attach a statement describing any reasonable cause for the issue. The IRS uses this to decide if a penalty applies.
What information does IRS Form 13997 require?
The form collects your Social Security Number, Taxpayer Identification Number, and a written statement of reasonable cause or an explanation for not having a TIN or SSN, plus your signature and date.
How do I complete IRS Form 13997?
Enter your SSN in line a and your TIN in line b, or leave them blank if you do not have them. Attach a written statement of reasonable cause in line c, or an explanation for lacking a TIN/SSN if applicable. Print your name, sign, and date the form in mmddyyyy format. Copy the completed form and send it as instructed in the accompanying letter.
What happens if IRS Form 13997 is filed incorrectly?
Providing incomplete or false information may subject you to a $500 penalty under Internal Revenue Code section 6039E and additional penalties for fraud.
Do I send this form to the IRS comment address?
The source lists a comment address but also says not to send the form there. Verify the IRS letter you received for the correct mailing address.
Is a $500 penalty automatic if I submit the form?
Penalty language appears in the form description. Confirm the penalty applies only if required information is not provided.
Do I need to include the OMB number on the form?
OMB number is printed on the form, but requirement is unclear. Ensure the printed OMB 1545‑2144 is present; if missing, obtain a current form.
Can I use a later revision of the form?
Uncertainty about newer editions. Check that the form shows Rev. 8‑2015; if a newer revision exists, obtain it.
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