Are taxpayer identification numbers (TINs) required for the registration of a definitive Series EE savings bond?
The registration of a definitive Series EE savings bond must include the TIN of the owner or first-named coowner. The TIN of the second-named coowner or beneficiary is not required but its inclusion is desirable. If the bond is being purchased as a gift or award and the owner’s TIN is not known, the TIN of the purchaser must be included in the registration of the bond. [71 FR 46857, Aug. 15, 2006] § 351.44 What amount of definitive Series EE savings bonds may I purchase per year? The principal amount of definitive Series EE savings bonds that may be purchased in the name and TIN of any person in any calendar year is limited to $5,000. See 31 CFR 353.10 and 353.11 of this Chapter for rules governing the computation of amounts and the special limitation for employee plans. [68 FR 24796, May 8, 2003, as amended at 72 FR 67853, Dec. 3, 2007] § 351.45 What happens if I purchase definitive Series EE savings bonds in excess of the maximum annual amount? If you have bonds issued during any one
