Line 1a: SSN
A box for your Social Security number.
13997
Validating Your TIN and Reasonable Cause
- Agency
- IRS
- Revision
- Rev. 8-2015
- Fillable fields
- 6
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 13997: Validating Your TIN and Reasonable Cause
Form 13997, Validating Your TIN and Reasonable Cause, is a one-page IRS form that comes with an IRS letter. It asks for your correct Social Security number (SSN) or taxpayer identification number (TIN) and a written statement of reasonable cause, or, if you have no TIN, a statement explaining why.
The Privacy Act notice on the form says the primary purpose is to establish whether you are liable for a penalty under Internal Revenue Code section 6039E. It says failure to provide certain information requested on a passport application may subject you to a $500 penalty under that section.
The form says not to send it to the Tax Forms and Publications address, and to see What You Need to Do in the letter the IRS sent with the form instead. You can fill out Form 13997 free in your browser on this page and download it without an account.
What's on Form 13997
Line 1b: TIN
A box for your taxpayer identification number.
Line 1c: reasonable cause
A space for a written statement of reasonable cause. The form says to attach separate pages if necessary.
Line 2: no TIN
A space to explain why you do not have a TIN or SSN, with separate pages attached if necessary.
Taxpayer Attestation
A declaration under penalties of perjury, followed by your printed name, signature and the date in mmddyyyy format.
Privacy Act notice
The notice on the lower half of the page with the purpose of the form, the authority for it and the time estimates.
How to fill out Form 13997
- 1
Read the letter
Start with the IRS letter that came with the form. The form points to its What You Need to Do section.
- 2
Lines 1a and 1b
If you have a TIN, enter your correct SSN on line 1a and/or your TIN on line 1b.
- 3
Line 1c
Write your statement of reasonable cause. Attach separate pages if it does not fit.
- 4
Line 2
If you do not have a TIN, skip line 1 and explain on line 2 why you do not have a TIN or SSN.
- 5
Sign
Print your name, sign and enter the date in mmddyyyy format in the Taxpayer Attestation.
Why fill Form 13997 on indox
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Where it goes and what the notice says
Where to send it
The form says not to send it to the Tax Forms and Publications address and to see What You Need to Do in the letter the IRS sent with the form instead.
Response
The notice says your response is mandatory, and that failure to provide the information, or providing false or fraudulent information, may subject you to further penalties.
Penalty in question
The notice says failure to provide certain information requested on a passport application may subject you to a $500 penalty under Internal Revenue Code section 6039E.
Time estimate
The form estimates 10 min. for recordkeeping, 30 min. for learning about the law or the form, 10 min. for preparing it and 15 min. for copying and sending it to the IRS.
Related forms
Who fills out Form 13997?
The form is addressed to the person who received it with an IRS letter. Its notice says your response is mandatory.
Official sources and the blank
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Questions about Form 13997
What is Form 13997 for?
The notice on the form says its primary purpose is to establish whether you are liable for a penalty under Internal Revenue Code section 6039E.
Where do I send Form 13997?
The form says to see What You Need to Do in the letter the IRS sent with it. It says not to send it to the Tax Forms and Publications address.
What if I do not have a TIN?
Line 2 asks for a statement explaining why you do not have a TIN or SSN.
Can I attach extra pages?
Yes. Lines 1c and 2 both say to attach separate pages if necessary.
How long does it take to complete?
The form estimates 10 min. for recordkeeping, 30 min. for learning about the law or the form, 10 min. for preparing it and 15 min. for copying and sending it.