Number: RS20066
Title: RELIGIOUS OBJECTIONS TO USE OF SOCIAL SECURITY NUMBERS ON TAX RETURNS
Authors: Marie B. Morris, American Law Division 
Abstract: Social security numbers have been required on tax returns since the early 1960s. There are a number of citizens who have religious objections to participation in social insurance systems, and Congress has chosen to accommodate certain groups' religious beliefs. Separately, there are other citizens who have religious objections to being identified by government-provided numbers, such as social security numbers, but to date Congress has not chosen to accommodate their beliefs. This report outlines the history of the requirements to use social security numbers on tax returns, discusses some of the statutory exemptions provided for certain groups which object to participation in social security, mentions some Supreme Court decisions relating to religious objections to participation in social security and furnishing social security numbers, considers the effect of the Religious Freedom Restoration Act on the issue, and comments on existing practice in administering taxpayer identification numbers within the IRS. Although Congress could conceivably adopt a non-numerical system for taxpayer identification, CRS is unaware of any attempts to do so. In the absence of statutory authorization to avoid furnishing a social security number on a tax return, taxpayers can be penalized for failing to comply with the statutory requirements.
Pages: 6
Date: Updated September 14, 2000