CCA 201012045: Sufficient documentation can support a withholding credit for two W-2s

Number

201012045

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Withholdings (Credit v. No Credit Against Tax)

Topics

Income and deductions

Code sections

§ 31

Ruling dated

February 22, 2010

Publicly released

March 26, 2010

Source

View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2010, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.

About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.

View official IRS release (PDF)

Plain-English summary

Chief Counsel Advice addressed a wage earner who received two Forms W-2, one using a false Social Security number and one using the taxpayer's true number. The advice agreed that, if the taxpayer provided sufficient documentation under the facts presented, the taxpayer was entitled to the credit. The release does not provide the attached opinion referenced in the email, so it does not give further details about the documentation required.

Ruling snapshot

Question: May a taxpayer receive a withholding credit when two W-2s use different Social Security numbers?
Outcome: Advice given
Key authorities: IRC § 31

Full text (IRS public release)

ID: CCA_2010022209132065 Number: 201012045
Release Date: 3/26/2010
Office: ----------------------------
UILC: 31.00-00

From: ----------------------------------
Sent: Monday, February 22, 2010 9:13:23 AM
To: ---------------------
Cc:
Subject: RE: section 31 withholding question

I agree, the attached opinion would seem to answer the question. If a taxpayer under the facts presented below provides sufficient documentation, the taxpayer is entitled to the credit.

If you have any other questions, let me know.

From: ----------------------
Sent: Thursday, February 04, 2010 12:26 PM
To: ----------------------------------
Subject: section 31 withholding question

-----------

You are listed in the code and subject matter directory as the contact for section 31 issues. Below is an e-mail I received from a Revenue Agent requesting advice on how to handle a wage-earner who received two W-2s, one under a false SSN and one under a true SSN. I have done some research in Westlaw and haven't found anything addressing this issue. My inclination is that if the RA is satisfied that the taxpayer is the wage-earner for both W-2s, that she should credit him with the wages AND withholdings from BOTH, since a strict reading of section 31 requires that withholdings be credited to the "recipient" of the income. Do you agree with this?

Thanks for your help!

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