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Prior to 1986, it was common to apply for a SSN shortly before it might be needed, most often when a teenager. Tax reform acts of 1986, 1988, and 1990 required parents to supply the SSN of children over age 5, 2, or 1 respectively, to receive an income tax deduction for the child. This led to parents applying for their children's SSN at birth.
Traditionally, the right to name one's child or oneself as one chooses has been upheld by court rulings and is rooted in the Due Process Clause of the fourteenth Amendment and the Free Speech Clause of the First Amendment, but a few restrictions do exist. Restrictions vary by state, but most are for the sake of practicality.
A naming law restricts the names that parents can legally give to their children, usually to protect the child from being given an offensive or embarrassing name. Many countries around the world have such laws, with most governing the meaning of the name, while some only govern the scripts in which it is written.
Section 6109(a) of the Internal Revenue Code provides (in part) that "When required by regulations prescribed by the Secretary [of the Treasury or his delegate] [ . . . ] [ . . . ] Any person required under the authority of this title [i.e., under the Internal Revenue Code] to make a return, statement, or other document shall include in such return, statement or other document such identifying ...
A legal name is the name that identifies a person for legal, administrative and other official purposes. A person's legal birth name generally is the name of the person that was given for the purpose of registration of the birth and which then appears on a birth certificate (see birth name), but may change subsequently.
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In case of adoption, the adopting family cannot change the child's name unless the court ruled otherwise. In case of marriage, a person can change their last name, change back to the maiden name or add their spouse's last name to theirs at any time. A minor whom parents changed their last name gets the new last name of their parents, and a ...
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