What must a taxpayer's identification number be associated with?

A taxpayer's identification number must be associated with their legal name because this linkage ensures that tax records are accurately matched to the correct individual. The identification number, such as a Social Security Number (SSN) or Employer Identification Number (EIN), is a unique identifier assigned by the IRS and is used for various tax-related purposes, including filing tax returns and reporting income. By associating the identification number with the legal name, the IRS can effectively manage taxpayer accounts and maintain accurate records, which is crucial for compliance and proper administration of tax laws.

The other associations, while they may be important in other contexts, do not specifically address the primary requirement that the identification number must be linked to the taxpayer’s legal name for tax processing purposes.