In its continuing effort to reduce identity theft, the U.S. Internal Revenue Service (IRS) issued final regulations that permit employers to use truncated taxpayer identification numbers (TTIN) on Forms W-2, Wage and Tax Statement, issued to employees (T.D. 9861). The regulations finalize proposed rules issued in September 2017 with no substantive changes in response to comments (REG-105004-16). Permissible TTINs are Social Security numbers (SSN) with the first five digits of the nine-digit number replaced with asterisks or XXXs in the following formats: ***-**-1234 or XXX-XX-1234. Read more at The Tax Adviser.