Page:United States Statutes at Large Volume 98 Part 1.djvu/846

 98 STAT. 798

PUBLIC LAW 98-369—JULY 18, 1984 "(1) any individual receiving alimony or separate maintenance payments is required to furnish such individual's taxpayer identification number to the individual making such payments, and "(2) the individual making such payments is required to include such taxpayer identification number on such individual's return for the taxable year in which such payments are made. "(d) COORDINATION WITH SECTION 682.—No deduction shall be allowed under this section with respect to any payment if, by reason of section 682 (relating to income of alimony trusts), the amount thereof is not includible in such individual's gross income." (c) PENALTY FOR FAILURE TO SUPPLY IDENTIFYING NUMBER.—Sec-

26 USC 6676.

tion 6676 (relating to failure to supply identifying number) is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection:

Ante, p. 797.

SECTION 215.—If any person who is required by regulations prescribed under section 215— "(1) to furnish his taxpayer identification number to another person, or "(2) to include on his return the taxpayer identification number of another person, fails to comply with such requirement at the time prescribed by such regulations, such person shall, unless it is shown that such failure is due to reasonable cause and not to willful neglect, pay a penalty of $50 for each such failure."

"(c) PENALTY FOR FAILURE TO SUPPLY IDENTIFYING NUMBER UNDER

(d) TECHNICAL AMENDMENTS.—

26 USC 219.

(1) Subparagraph (B) of section 219(b)(4) (relating to certain divorced individuals) is amended by striking out all that follows "gross income" and inserting in lieu thereof "under section 71 (relating to alimony and separate maintenance payments) by reason of a payment under a decree of divorce or separate maintenance or a written instrument incident to such a decree." (2) Subsection (b) of section 682 (relating to income of an estate or trust in case of divorce, etc.) is amended— (A) by striking out "or section 71", and (B) by striking out the last sentence. (3) Paragraph (17) of section 7701(a) (defining husband and wife) is amended by striking out "71,152(b)(4), 215, and 682" and inserting in lieu thereof "152(b)(4) and 682".

26 USC 682.

26 USC 7701. 26 USC 71 note.

(e) EFFECTIVE D A T E. —

(1) IN GENERAL.—Except as otherwise provided in this subsection, the amendments made by this section shall apply with respect to divorce or separation instruments (as defined in section 71(b)(2) of the Internal Revenue Code of 1954, as amended by this section) executed after December 31, 1984.

Ante, p. 795.

(2) MODIFICATIONS OF INSTRUMENTS EXECUTED BEFORE JANUARY

• j^^.. Ante, p. 797.

,,

1, 1985.—The amendments made by this section shall also apply to any divorce or separation instrument (as so defined) executed before January 1, 1985, but modified on or after such date if the modification expressly provides that the amendments made by this section shall apply to such modification. (3) REQUIREMENT OF IDENTIFICATION NUMBER.—Section 215(c) of the Internal Revenue Code of 1954 (as amended by subsection

�