26 U.S.C. § 6039E — Information concerning resident status

(a) Despite other law, a person applying for a United States passport or renewal, or applying under immigration law for lawful permanent residence as an immigrant, must include with the application a statement containing (b)'s information. (b) The statement must include: (1) the taxpayer^* ID, if any; (2) for a passport applicant, each foreign country where the person lives; (3) for a permanent-residence applicant, whether the person had to file a chapter 1 tax return for the most recent three taxable years; and (4) other information the Secretary^* prescribes. (c) A person who fails to provide the statement owes $500 for each failure unless reasonable cause and no willful neglect are shown. (d) An agency collecting or required to collect the statement must give it to the Secretary and give the Secretary the name and identifying information of anyone refusing to comply. This does not require disclosure of information subject to section 245A of the Immigration and Nationality Act as then in effect. (e) Regulations may exempt a class of people if applying this section to them is unnecessary to its purposes.