3.21.263  IRS Individual Taxpayer Identification Number (ITIN) Real-Time System (RTS) (Cont. 1)

3.21.263.5 
Submission Processing Center (SPC), ITIN Operation Instructions

3.21.263.5.3 
ITIN Tax Examiner Processing Instructions - General

3.21.263.5.3.4 
Documentation Overview

3.21.263.5.3.4.2 
Reviewing Supporting Identification Documentation

3.21.263.5.3.4.2.1  (10-01-2013)
Supporting Identification Documentation Certification Requirements

  1. Supporting identification documentation must meet certification requirements in order to be considered valid for ITIN assignment. This means that the document(s) presented must fall into one of the following categories:

    • Original

    • Certified

    • Notarized (see (2) below)

    Note:

    This does not apply to Exception Documentation.

  2. All Form W-7 applications must enclose original or certified copies (certified by the issuing agency) ONLY. Notarized copies are acceptable for these situations ONLY:

    • Reason code "a" and "h" are both checked and no return is attached/required (original or certified copies are required if a return is required)

    • Reason code "d" is checked (FPO/APO address or military ID only)

    • Reason code "e" is checked (FPO/APO address or military ID only)

  3. Refer to the table below for details on the specific types of certification.

    Certification Description Comments
    Original Document has not been changed from initial state. Document is not a copy or replica of the original.  
    Certified Certified by the issuing agency (passports, birth certificates etc.)

    Note:

    Consulates or embassies for foreign countries have foreign diplomatic representatives stationed in the United States who can certify the authenticity of their own country's passports.

    Caution:

    Documents certified by the issuing agency are usually identified by a date indicating the document was issued after the date of registration.

    This is the foreign agency that issues the ID. For most countries, national government agencies issued the ID and are the ones to certify it.

    Exception:

    German passports issued by city hall (Gemeinde, Staatsvervaltung or Ortsverwaltung) or the village administrator (Burgermeister) are valid. Review the stamps and seals on certified copies of passports to ensure that they are from the same city that issued the passport. French passports are issued by the authority of the regional government ("Prefect" or "Prefet" ) but processed locally in the town halls ("Mairie" )



    Certified documents have a stamp and/or an ink seal (may or may not be raised) and require no further authentication. Faxes or photocopies of certified documents are not acceptable.

    Foreign documents certified by U.S. consul/embassy employees are valid certified documents. U.S. Consul employees may certify the document itself or attach a separate authentication sheet (usually attached with an eyelet grommet). Examples of Consul authentication include Consul stamps, seals, ribbons, wafers, wax, and eyelet grommets.

    Note:

    The American Institute of Taiwan (AIT) has the same authority as a U.S. Consul.

    Caution:

    Photocopies or faxes of notarized documents of certified documents are not acceptable. Faxed or E-mailed copies can not be certified. Authentication such as stamps, seals, ribbons, wafers, wax, and eyelet grommets must be original.

    Notarized

    Caution:

    See IRM 3.21.263.4.6 for instances when notarized documents are acceptable.

    Notarized by U.S. notary, U.S. State Department, U.S. Consul/Embassy employee, foreign notary under the Hague Convention

    Notarized by foreign notaries authorized under the Hague Apostille Convention with an Apostille attached. If the document originates in a country that is not a party to the convention, applicants should have the document certified by the foreign authority that issued it. See Figure 3.21.263-17.
    The notary's commission is considered valid (current or unexpired) if valid at the time that the document was notarized.

    Notarized documents have a stamp and usually a raised seal and require no additional authentication.

    Photocopies or faxes of notarized documents are not acceptable. Faxes or e-mail copies cannot be notarized. A notary notarizes a copy of a document to attest that they saw the original document. If the U.S. notary uses black ink, it may be difficult to distinguish copies from originals. If this is the only issue in doubt for the ID, accept the U. S. notarized document as valid.

    If a copy of a visa is not notarized but is accompanied by a copy of a notarized passport with the same number, accept as valid.

    Do not accept documents notarized by a foreign notary whose country is not authorized under the Hague Apostille Convention. Refer to Figure 3.21.263-18 for a list of Hague Apostille Convention members. Documents issued by countries not listed in the Hague Apostille Convention must be certified by the foreign authority that issued it.

    Notarized by a U.S. notary public as driven by the governing state authority (notary signature may or may not be present and an original stamp or a raised seal will be present).

    Note:

    If a notarized cover letter is received indicating that the attached supporting identification documentation has been certified, then accept the cover letter as the notice of notarization for the individual applicant. The cover letter must specify what is being notarized.


    Caution:

    Notaries from a U.S. possession should be considered U.S. notaries. The U.S. possessions include, Puerto Rico, U.S. Virgin Islands, American Samoa, Commonwealth of Northern Marianna Islands and Guam.

    Figure 3.21.263-17

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    Example of Apostille

    Figure 3.21.263-18

    Hague Apostille Convention Members
    Albania Dominica Liechtenstein Saint Vincent and the Grenadines
    Andorra Dominican Republic Lithuania Samoa
    Antigua and Barbuda Ecuador Luxembourg San Marino
    Argentina El Salvador Malawi São Tome and Principe
    Armenia Estonia Malta Serbia
    Australia Fiji Marshal Islands Seychelles
    Austria Finland Mauritius Slovakia
    Azerbaijan France Mexico Slovenia
    Bahamas Georgia Moldova, Republic of South Africa
    Barbados Germany Monaco Spain
    Belarus Greece Mongolia Sri Lanka
    Belgium Grenada Montenegro Suriname
    Belize Honduras Namibia Swaziland
    Bosnia & Herzegovina Hungary Netherlands Sweden
    Botswana Iceland New Zealand Switzerland
    Brunei Darussalem India Niue The Former Yugoslav Republic (FYR) of Macedonia
    Bulgaria Ireland Norway Tonga
    Cape Verde Israel Oman Trinidad and Tobago
    China, People's Republic of Italy Panama Turkey
    Colombia Japan Peru Ukraine
    Cook Islands Kazakhstan Poland United Kingdom of Great Britain and Northern Ireland
    Costa Rica Korea, Republic of Portugal United States and its Territories
    Croatia Kyrgyzstan Romania Vanuatu
    Cyprus Latvia Russian Federation Venezuela
    Czech Republic Lesotho Saint Kitts and Nevis  
    Denmark Liberia Saint Lucia  

  4. If the supporting identification documentation is in a foreign language, then a certified translation may be requested if the document can not be translated by someone within the ITIN Unit or TAC site. See Exhibit 3.21.263-46 and IRM 3.21.263.8.3.2.1If a translation is requested, then it must be attached to the supporting identification documentation, sealed, and signed by the official performing the translation.

    Note:

    Do not accept notarized certified translation only as a substitute for the supporting identification documentation authenticity. The supporting identification documentation must be considered separate from the notarized certified translation. Two documents are required:
    The original or certified ID, and
    The certified translation

    See IRM 3.21.263.4.6 to determine if notarized documents are acceptable.

3.21.263.5.3.4.2.2  (08-07-2013)
Document Expiration Dates

  1. Supporting identification documentation must be current and cannot be expired.

    Note:

    This section does not apply to Exception Documentation.

    The "current date" is defined as follows:

    Document Definition
    Documents with an expiration date present, Current is defined as "the expiration date of the document is after the submission date of the Form W-7 application" . If a document has expired by the IRS Received Date but was current when the applicant submitted it, accept as valid. Determine the submission date using the following priority:
    1. Postmark date on the envelope

    2. Signature date

    3. Today's date minus 10 days

    Document without an expiration date present,

    Some documents do not have an expiration date but will be considered current.

    Example:

    Mexican voter cards issued prior to 2008, Filipino voter cards, b irth certificates and some foreign drivers licenses do not have a current or issue date nor do they have an expiration date.

    For all others without an expiration date, use 12/31/CY.

    Note:

    All state ID cards have expiration dates except for Arizona.

  2. Check both sides or all pages of documents for an expiration date and/or extension date.

    Reminder:

    When reviewing a passport, if the expiration date has passed, check the remaining pages in the document, if available, for evidence of an extension.

    Caution:

    When reviewing a visa, if the expiration date has passed, check for the presence of information that extends the expiration date (Notice I-797A, Form DS-2019, etc.). Notice I-797A from United States Customs and Immigrations Services (USCIS) provides update information on the visa. Although it does not take the place of the visa, when presented along with the visa, and the applicable update (i.e., extension date) is present, it may be accepted. Form DS-2019, Certificate of Eligibility for Exchange Visitor (J -1) Status, identifies the exchange visitor and their designated sponsor and provides a brief description of the program, including the start and end date. administration of the exchange visitor program. See Exhibit 3.21.263-4, Potential Work Authorization Visas, for applicants who may qualify for a SSN, and see Exhibit 3.21.263-10, Visas and Counterfoils.

  3. If "DS" is noted as the visa expiration date on Form W-7, the visa expiration date is 1 year from the received date of Form W-7 or subsequent correspondence.

  4. Mexican voter's cards issued 2008 and forward list both the expiration date ("vigencia hasta" ) and the issue date ("emision" ) on the front and are valid for 10 years. If either date is missing or the valid time period is not 10 years, the card is questionable. This card has other differences including the hologram. Valid voter cards may use any of three different types of holograms, depending on whether the card was issued 1991–2000, 2001–2007, or 2008 and forward.

  5. Applications submitted for dependent children under 18 years of age may include a school record and applicants under the age of 6 years may include a medical record. Use the table below to determine the expiration dates for these types of documents.

    If... Then...
    Medical Record (shot or immunization records only),

    Reminder:

    These are acceptable ONLY for dependents under 6 years of age. If a DOE is required for the applicant, the record must be from a U.S. facility.

    Caution:

    if the only date shown is for a future visit, leave the expiration date blank on RTS and select "No" to "is the document valid?"


    Example: Attached birth certificate shows the applicant is a new born and the attached undated medical record only indicates a future visit. This medical record is not valid and must be processed as instructed above.
    Use the date of service provided or the date on the medical records, whichever is later, to determine the expiration date.
    • The document expiration date is one year from the date of the last immunization.

    • If only a month and year are provided, use the last day of the month to complete the MMDDYYYY RTS format.

    • If a dated provider letter is submitted, the document expiration date is one year from the letter date.

    School Record (official report card or transcript ONLY)

    Reminder:

    these are valid ONLY for applicants under the age of 18; if a DOE is required for the applicant, the record must be from a U.S. facility)

    These documents are considered current if they are for a school term no older than 12 months from the Form W-7 application (e.g., January 2012 - December 2012 for a January 2013 application). If the document is current, the expiration date is 12/31/CY.

    Note:

    If the school record is a dated nursery or kindergarten letter, the letter should be no older than 12 months from the W-7 application.

3.21.263.5.3.4.2.3  (08-13-2013)
Security of Supporting Identification Documentation

  1. All original supporting identification documentation and certified copies from the issuing agency submitted with an application are maintained in a secure location in the ITIN Operation until the Form W-7 is processed to assigned or rejected status.

    Exception:


    - Suspended for other than questionable ID (S 02), or
    - Suspended for other than W-2 name mismatch (S 50), or
    - Suspended for other than Letter 4939 response.


    Once the application is processed to assigned, rejected, or suspended for other than questionable ID or Letter 4939 response, the original and certified ID are mailed back to the applicant. Copies remain attached to the original application.

  2. The ITIN Unit Manager/Lead is responsible for insuring that all supporting identification documentation received is secured in a designated area at the end of each shift.

  3. No original supporting identification documents or certified copies from the issuing agency are to leave the ITIN Unit, clerical or technical unit, unless specific arrangements are made to secure them. They must be hand carried at all times.

  4. Ensure compliance with IRM 10.2.13, Information Protection.

3.21.263.5.3.4.2.4  (09-17-2013)
Returning Original Supporting Identification Documents to Applicant

  1. If you have received original supporting identification documentation with the application, it is to support an entry on Form W-7. After you have completed entering all application information into RTS and the account is assigned, rejected, or suspended for other than questionable ID (S 02), Form W-2 name mis-match (S 50), or Letter 4939 response, you must return all original supporting identification documentation and certified copies from the issuing agency to the applicant.

    Exception:

    Only original documentation and certified copies from the issuing agency are returned to the applicant. If the applicant requests their notarized copy be returned to them, make a copy for the file and return the applicant's document.

    Note:

    When applicants suspended for S 02 status or Letter 4939 response request (by Form 4442 or correspondence) the return of their supporting ID, review the ID for questionable traits (see IRM 3.21.263.5.3.4.4). Copy both sides of all ID showing information on both sides and return the ID to the applicant. Update the Remarks Screen to show:
    - Actions taken (for example, "returned XX and XX per Form 4442" )
    - Whether ID is valid/invalid
    - Any questionable characteristics identified (for example, "MX VC has different fonts, no hologram" )

  2. Process the work as follows:

    1. Prepare separate envelopes for the two following categories of supporting identification documentation:
      - Original or certified by issuing agency supporting ID for assigned, rejected, and suspended (not QID) applications
      - Original or certified by the issuing agency supporting ID for applications suspended for QID, Form W-2 name mis-match (S-50), or Letter 4939 response.

    2. Print Form 14433 for each envelope containing original or certified by issuing agency supporting ID.
      - For envelopes containing documents from applications suspended for QID, Form W-2 name mis-match (S 50), or letter 4939 response, secure Form 14433 to the outside of the envelope.
      - For envelopes containing documents for assigned, rejected, suspended (not QID) applications, insert Form 14433 into the envelope.

  3. All individual identification documents in a family pack must be returned in a single envelope. Use an envelope that most closely matches the size of the item(s) being returned. For example, if returning only a driver license, use a standard letter envelope (size approximately 9 1/2 X 4). If returning a birth certificate that was received folded, then return it folded in the envelope closest to the size of the folded document. The envelope should be addressed to the primary using their address on their Form W-7 application. If primary does not have a Form W-7 application and already has a Taxpayer Identification Number (TIN), return family pack ID in the following manner:

    • Address the first name line of the envelope to the primary, for example, Charles Oak

    • Address the 2nd name line of the envelope to each family member with ID being returned, for example, Joe Maple, Sue Willow, David Pine

    • Use the address of the attached tax return for the mailing address.

    Exception:

    If an applicant is 18 years or older and no legal papers (Power of Attorney or court order) are attached designating someone else to act on their behalf, prepare a separate envelope for them.

    Caution:

    If the applicant attached a self-addressed stamped envelope, a prepaid express mail or courier envelope with their application, place the original/certified copies of ID in this envelope.

  4. Using the mailing address from the Form W-7 application, the TE will address the envelope to return the original supporting identification documentation to the applicant. Ensure that you use the appropriate format (domestic or foreign) for addressing the return envelope. In most circumstances for domestic addresses, the first line contains the applicant's name, second line contains the applicant's street address, and the third line contains the applicant's city, state, and zip code. The foreign address format differs from the domestic format. When mailing overseas, use the proper size envelope to ensure delivery. Write legibly and do not address the envelope in red ink. Envelopes must be printed using block letters (not cursive) and all letters must be capitalized (uppercase) without punctuation. Refer to Figure 3.21.263-19.

    Figure 3.21.263-19

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Example of Addressed Envelope

  5. Edit the DLN of Form W-7 on Notice 1051 and insert original supporting identification documentation and Notice 1051 in envelope. Place envelope(s) directly behind the complete application pack (single or family) and attach, with clip etc., to the application. Do not staple or paperclip the documents that are being returned.

    Caution:

    Do not seal envelope as quality may need to review the documents.

3.21.263.5.3.4.3  (09-10-2013)
Reviewing Exception Documentation

  1. In addition to supporting identification documentation, applicants who are not submitting a tax return with Form W-7 are required to provide documentation to support their claim to meeting established Exception criteria.

  2. The types of Exception documentation varies, however the applicant is required to submit Exception documentation based on the specific Exception Criteria claimed on Form W-7.

  3. The table below lists some of the common Exception Documentation that Tax Examiners may encounter during processing and provides a general description. Refer to IRM 3.21.263.5.3.5.2 for specific requirements on Exception Criteria.

    Exception Document Description Exception No.
    Partnership Agreement

    Note:

    May be included in a Certificate of Accuracy (COA).

    Legal document that identifies the applicant's partnership interest in a company doing business in the U.S. Valid documents must include the applicant's name, partnership's name and EIN. 1a
    Letter from financial institution for business account holder Letter identifies business account holder by name and confirms ownership of interest bearing account subject to information reporting or federal tax withholding for current year. 1b
    Letter from financial institution for individual account holder Letter identifies individual account holder by name and confirms ownership of interest bearing account subject to information reporting or federal tax withholding for current year. 1c
    Letter or document from withholding agent (investment or insurance company, financial institution, rental agent, etc.) Letter identifies owner of asset (pensions, annuities, rental income, royalties, dividends etc.) that generates income subject to information reporting or federal tax withholding for current year.

    Note:

    Income statements self-generated from a web site (for example, Amazon) and filled in by the taxpayer are not considered a valid document from the withholding agent. See IRM 3.21.263.8.3.2.2 "Remarks".

    1d
    Employment contract or letter Contract or letter of employment or request for speaking engagement (honoraria) 2a
    Form 8233 Exemption from withholding on Compensation for Independent (and Certain Dependent) Personal Service of a Non-Resident Alien individual (generally foreign scholars, professors, researchers etc.) 2a
    Central Withholding Agreement (CWA) Typically submitted by P1–P2 visa holders (entertainers and athletes). Document list applicant's name and identifies the withholding agent. 2a
    College contract or award letter Official notification from educational institution awarding the non-compensatory scholarship, fellowship, or grant . 2b or 2c
    Designated School Official (DSO) Letter Notification from authorized party at educational institution that either the applicant will not be securing employment in the U.S. nor receiving income from personal services or applicant is receiving non-compensatory income from scholarships, fellowships, or grants that is subject to IRS information reporting or withholding for the current year. 2b or 2c
    U.S. visa Usually recorded in U.S. passport pages 2b or 2c
    SSA Reject Letter Letter from the SSA that advises the applicant, by name, is not eligible for a SSN. 2a, 2b or , 2c
    Form W-8BEN Beneficial Owner's Certificate of Foreign Status for U.S. Tax Withholding (foreign students, researchers, professors, visitors at casinos) 2b or 2d
    Home Mortgage Loan Document or Loan Commitment Letter Document that identifies the applicant as the borrower on a home mortgage loan or letter of approval for the applicant on a home mortgage loan. 3
    Contract of Sale of Real Property Document must identify the applicant and a U.S. Real Property sale.

    Caution:

    If Exception 3 is not specified or there is no mortgage listed in the contract, treat as Exception 4. Pull from batch for FIRPTA referral.

    3 or 4
    Form 8288 Series "U.S. Withholding Tax Return for Disposition by Foreign persons of U.S. Real Property Interest" ; "Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interest" ; "Application for Withholding Certificate for Dispositions by Foreign Person of U.S. Real Property Interest." 4
    Broker's Listing Agreement Listing agreement or similar document that identifies the applicant as the seller of the real property. 4
    Form 13350 Registration for e-Services. Used by applicants to comply with Treasury Decision 9363 (TD -9363). 5

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  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡

    Note:

    "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Example:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  11. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  12. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡

  13. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  14. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  15. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Caution:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  16. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  17. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  18. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Figure 3.21.263-20

    ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ "
    1. ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.21.263.5.3.4.5  ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡
    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Caution:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Reminder:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.21.263.5.3.5  (01-02-2013)
Form W-7 Overview

  1. This subsection provides guidelines for ITIN Operation Tax Examiners when reviewing Form W-7 submitted by applicants.

  2. A taxpayer who needs an ITIN must complete Form W-7 and submit it to the Internal Revenue Service along with a valid U.S. federal tax return (unless Exception criteria is met) and original ID or copies certified by the issuing agency. See IRM 3.21.263.4.6 for exceptions for notarized ID. Supporting identification documentation to substantiate the individual's identity and foreign status must also be attached.

  3. If a required field is missing from the Form W-7 and the information is provided on the supporting identification documentation (e.g., country of birth is on the birth certificate), then edit the required field from the information provided on the supporting identification documentation unless otherwise directed in this manual.

  4. If the Form W-7 includes an attachment that specifically references any of the line information (by number and/or name), treat as a part of the Form W-7.

  5. Treat "n/a, same, el mismo, ninguno" entries as if the line is blank.

  6. Unless specified, editing is not required on Form W-7. Additional edits may be used to clarify differences between Form W-7 information and RTS entries.

  7. Enter the information from Form W-7 on the W-7 Application Input Screen, see IRM 3.21.263.8.3.2.

3.21.263.5.3.5.1  (01-02-2013)
For IRS Use Only Box

  1. Tax examiners may receive Form W-7 applications submitted by a Certifying Acceptance Agent, TAC or Tax Attaché office with this box already edited. The information is used to process the Form W-7.

    Caution:

    The U.S. Embassy Tax Attaché offices in Beijing, Frankfurt, London, and Paris review original and certified ID in lieu of ITIN Operations. These are identified by the entries in this box and by the received date stamp,

    Example:

    RECEIVED 21 NOV 2012 Internal Revenue Service London

    Note:

    If the for IRS Use Only box has not been previously edited the tax examiner should enter the information directly on ITIN RTS. Do not edit the paper application.

  2. First Line: CAAs and TACs enter supporting identification documentation codes. For a list of these codes, see Exhibit 3.21.263-12.

  3. Second Line: Employee number from Other IRS Office Employee Badge. The employee number is the last seven digits of the personal identification number (PID) on the TAC employee's badge.

  4. Third Line: This line is reserved for additional information to assist in identifying items unique to the Form W-7 application for the assignment of the ITIN. The TACs use this line to indicate that a tax return was received with the application and is attached ("TRA 1040" ).

3.21.263.5.3.5.2  (01-01-2014)
Reason for Applying

  1. This area on Form W-7 describes the reason the applicant is submitting the application.

  2. In most circumstances, the applicant will check only one box; if the applicant is claiming treaty benefits, two boxes should be checked.

    Exception:

    When reason for applying "a" is selected and Exception 1 or 2 are selected, then box "h" must be checked.

    When reason for applying "f" is selected and no tax return is attached, then reason for applying box "h" must be checked and Exception 2 must be checked.

    If box "a" or "f" are checked, then box "h" should also be checked. If applicable, the treaty country and treaty article should be present.

    If only box "h" is checked, one of the five (5) exceptions (Exception 1, 2, 3, 4 or 5) must be present.

    Note:

    If two boxes are checked, one of the boxes MUST be box "h" . If two or more boxes "a" through "g" are checked, circle in red the incorrect reason for applying so that the correct reason for applying is apparent on the W-7.

  3. Any individual who is not eligible to obtain a SSN but who must furnish a taxpayer identification number to the IRS must apply and indicate the reason they are applying for the ITIN.

  4. If the reason for applying is to file a U.S. tax return, a valid tax return must be submitted with the application for the ITIN to be issued, unless Exception criteria is met or applicants are secondary filers and/or dependents of taxpayers who previously filed tax returns with unresolved TIN issues.

  5. Accept the Reason for Applying as listed by the applicant on Form W-7.

    Exception:

    If applicant provides a valid return (Form 1040/ Form 1040EZ / Form 1040A), failed to check a reason box for applying or checked the incorrect box, and review of the application indicates the applicant is applying for specific reason boxes, correct the reason for applying by editing Form W-7 and enter on RTS. When in doubt, see your Lead.

    Caution:

    Reasons for applying should never result in erroneous automatic ITIN assignment.

  6. The table below list the Reasons for Submitting Form W-7 as outlined on the application and identifies requirements.

    Reason Box Description When to Edit Reason Box Return Required Requirements
    a Nonresident alien required to obtain ITIN to claim tax treaty benefits
    This is an applicant that has a need for an ITIN other than filing a tax return
    • If this box is the only one checked by the applicant, either check box "h" if Exception "1" or "2" documentation is attached or circle this box and check the correct reason. That determination depends on whether or not a tax return is attached.

    • If a domestic return is attached, change this to "c" if a primary, "d" if a dependent, or "e" if a spouse.

    • If the return is a Form 1040NR, change it to reason code "b" if primary or "g" if listed as an exemption

      Caution:

      Do NOT change to reason code b is SEVIS certificate or exception documentation attached.

    Note:

    If return was attached, give the case to your lead to re-batch as "with return. "

    No
    • Used with box "h"

    • Treaty country and article number must be present

    • Exception number 1 or 2

    • Valid exception documentation. See Exception Tables below.

    b Nonresident alien individual who is required to file a U.S. tax return or who is filing a tax return only to claim a refund
    This is a Non-resident alien filing a U.S. tax return.
    If there is a U.S. mailing address and a domestic Form 1040 series, change to "c" .
    If no tax return is attached and exception documentation is present, change to "a" and "h" for exception "1" or "2" criteria.
    Yes
    • Form 1040NR series return is submitted.

    • Complete foreign address is required.

    c U.S. resident alien (based on days present in the United States) filing a U.S. tax return
    This is a foreign individual filing a tax return that is living in the U.S.
    If there is a Form 1040NR and a foreign mailing address change the code to "b" .
    If there is no tax return attached and there is exception documentation, check box "h" and write in exception number. If exception "1" or "2" , also check box "a" or "f" .
    Yes
    • Form 1040 series return is submitted

    • Date of entry (DOE) required on Line 6d

    • Applicant's mailing address must be in the U.S.

    d Dependent of U.S. citizen/resident alien
    Dependent listed on a domestic Form 1040 series return
    Change this only when a Form 1040NR is attached.
    When a Form 1040NR is attached, change to a "g" .
    Yes
    • Form 1040 series return is submitted unless "Military Overseas" is selected

    • Applicant must be listed on tax return as a dependent.

    • Date of entry required on Line 6d (unless resident of Canada, India or Mexico or "Military Overseas" )

    • Name and TIN (SSN, ITIN) of U.S. person (must be primary or secondary taxpayer) must be entered to right of box "e" and must be valid.

    e Spouse of a U.S. citizen/resident
    This is a spouse listed on a domestic 1040 Series return.
    The only time this is changed is when the tax return attached is a Form 1040NR.
    When a Form 1040NR is attached, change this to a "g" .
    Yes
    • Generally 1040 series return is submitted unless "Military Overseas"

    • Applicant must be claimed as an exemption on U.S. citizen / resident return or filing a joint return with a spouse who is a U.S. citizen or resident.

    • Applicant not required to live in the U.S. if they elect to report worldwide income.

    • Name and TIN (SSN, ITIN) of U.S. person (primary) must be entered to right of box "e" and must be valid.

    f Non resident alien student, professor or researcher filing a U.S. tax return or claiming an exception
    This is a foreign individual who is a bona fide student, professor or researcher coming temporarily to the U.S. solely to attend classes at a recognized institution of education, teach, or perform research.

    Reminder:

    Dependents can claim Reason for Filing Box "f" if claiming exception 2b SEVP. See IRM 3.21.263.5.3.5.2 under exception 2b SEVP.

    Typically this reason code is only changed when a Form 1040NR tax return is attached and there is a foreign mailing address. When both of these are true, change this to reason "b" . Yes (if filing a tax return)
    No (if filing exception "2" .
    • A tax return is not required if box "h" is checked and applicant claims exception 2 and provides supporting exception documentation.

      Note:

      Applicants do NOT have to claim treaty benefits under exception 2 reasons "f " & "h ".

    • Line 6a country of citizenship required.

    • Line 6c Type of U.S. visa required.

    • Line 6d Date of Entry required.

    • Line 6g College, university or company information required

    • Treaty country and article number required ONLY if the applicant is claiming the benefits of a tax treaty.

    • A U.S. visa is required unless the foreign address, country of birth AND the country of citizenship is Canada, Mexico, Bermuda, Bahamas, Cayman Islands or Turks and Caicos Islands.

    • A valid passport is required unless the foreign address, country of birth AND the country of citizenship is Canada or Mexico, Cayman Islands or Turks and Caicos Islands.

    • Either a SSA reject letter, Form 8233 or a letter from the Designated School Official (DSO) stating that applicant will not be employed in U.S. must be attached as supporting documentation.

      Note:

      the letter from the DSO may include SSA denial information. See IRM 3.21.263.8.3.2.3"Document Type" .

    g Dependent/spouse of a nonresident alien holding a U.S. visa
    These are the dependents and spouses of individuals filing a Form 1040NR tax return.
    If a domestic 1040 Series return is attached, change this to either "d" or "e" . Yes
    • Line 6d DOE is required.

    • Generally, a valid U.S. visa (visa type, visa number, visa expiration date) is required for dependent or spouse. Note the visa information is often contained in the passport.

    • In the absence of visa information, accept if Form 1040NR series return is attached and applicant is listed as an exemption.

    • A U.S. visa is required unless the foreign address, country of birth AND the country of citizenship is Canada or Mexico, Bermuda, Bahamas, Cayman Islands or Turks and Caicos Islands.

    • A valid passport is required unless the foreign address, country of birth AND the country of citizenship is Canada or Mexico, Cayman Islands, or Turks and Caicos Islands.


    h Other/additional information
    If the reason for the ITIN is not described in box "h," determine if exception "1" or "2" applies and check box "a" . If exception 2 criteria is attached, check box "f" if applicable.
    Box "h" can be checked alone with exceptions 1, 2, 3, 4, or 5.
    Box "a" or "f" must be checked if applicant is claiming a tax treaty. Box "h" can be the only box checked if exceptions" 1" , "2" , "3" , "4" , or "5" are written and supporting documentation is attached. No
    • Exception criteria is specified here

    • If boxes "a" through "g" are not checked, the reason for applying may be outlined here.

    Note:

    Applicants requesting an EIN (Form SS-4) are not eligible for an ITIN.

  7. There are limited circumstances when the applicants reason for applying for an ITIN does not involve the filing of a tax return. This is known as Exception criteria. If this is the reason for submitting Form W-7, the specific Exception should be identified on Line "h" of Form W-7.

  8. Exception 1, Third Party Withholding on Passive Income: Related Information Statements may include Form 1042-S, Form 1099–INT, Form 1099-MISC, or Form 8805, Schedule K-1.

    Reminder:

    If multiple Forms W-7 are attached and each applicant is claiming an exception, do not input as a family pack.

    Caution:

    Information Statement(s) are generally prepared once a TIN has been supplied. Do not consider for Exception Documentation requirements.

    Note:

    Form W-9, Request for Taxpayer Identification Number and Certification, is acceptable documentation for exception 1.

    If... Then submit...
    1(a) Partners (foreign partnership or U.S.) in a partnership that invests in U.S. with assets that generate income subject to federal withholding/reporting requirements or,

    Note:

    If prior year 1065 or K-1 statements are attached to the Form W-7, do not input as exception documentation.

    Copy of the portion of the partnership or LLC agreement displaying EIN of partnership and verifying applicant is a partner in the partnership that is conducting business in the United States.

    Caution:

    CAA submitted applications with partnership information on the COA (including EIN) is acceptable.

    1(b) Individuals who have opened an interest bearing bank deposit account that generates income effectively connected with their U.S. trade or business that is subject to federal information reporting and/or federal tax withholding or, A signed letter from the bank on its official bank letterhead, displaying the applicant's name and stating that they have opened a business account which is subject to IRS information reporting and/or federal tax withholding on the interest generated during the current tax year.
    1(c) Individuals who are "resident aliens" for tax purposes and have opened an interest bearing bank deposit account that generates income subject to IRS information reporting and/or federal tax withholding, or A signed letter from the bank on its official letterhead, displaying the applicant's name and stating that they have opened an individual deposit account which is subject to IRS information reporting and/or federal tax withholding on the interest generated during the current tax year.
    1(d) Individuals who are receiving distributions during the current tax year of income such as pensions, annuities, rental income, royalties, dividends, etc. that are subject to withholding/reporting requirements. Document or signed letter from the withholding agent that is on official letterhead, shows the individuals name, and requirement for ITIN in order to make distributions during the current tax year which are subject to federal tax withholding and/or reporting requirements.

    Exception:

    Documents for rental income do not have to specifically state "subject to federal withholding" .

  9. Exception 2, Wages, Salary, Compensation, Honoraria payments; Scholarships, Fellowships, Grants; Gambling Winnings: related statements may include Form 1042-S. See the table below.

    Caution:

    Information Statement(s) are generally prepared once a TIN has been supplied. Do not consider for exception documentation requirements.

    Exception:

    No statement that the pension/annuities is subject to withholding is required if the letter/document from the withholding agent states the applicant must obtain an ITIN to avoid disruption of distribution, for example, documents from the Department of Defense, Finance, and Accounting Services.

    If... And... Then submit...
    2(a) Wages, Salary, Compensation and Honoraria Payments Claiming tax treaty benefits and:
    • are either exempt or subject to reduced rate of withholding of tax on their wages, salary, compensation, and honoraria payments AND

    • submitting Form 8233 to payer of income

    • A letter of employment from the payer of income or

    • A copy of employment contract or

    • A letter requesting applicant's presence for a speaking engagement, etc.

      Note:

      Request can be future dates within the current year.

    With each submission, the taxpayer MUST also submit the following:
    • Information on Form W-7 / Form W-7SP that supports claiming a tax treaty benefit (require treaty country and article number), and

    • Copy of completed withholding agent's portion of Form 8233 and

    • SSA denial letter (not required if present in U.S. and receiving Honoraria Payments. A letter from the Authorized School Official is acceptable).

      Reminder:

      If SSA denial is included in the letter, enter the letter under both "Letter from Education Institute " and "SSA Reject Letter" .

    2(b) Scholarships, Fellowships and Grants from Student and Exchange Visitor Program (SEVP) approved colleges/universities/institutions

    Caution:

    These procedures apply only to Student and Exchange Visitor Program (SEVP) approved institutions for non-resident alien students, exchange visitors, spouses, and their dependents classified under section 101(a)(15)(F), (M) or (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a)(15)(F), (M) or (J)} A certification letter is required for each Form W-7 application: primary, associated secondary (spouse) and dependent(s).

    Note:

    SEVP approved institutions are listed on the Department of Homeland Security web site at http://studyinthestates.dhs.gov/schoolsearch

    Claiming tax treaty benefits, exempt or subject to reduced rate of tax Certification letter for supporting identification documents. The certification letter must:
    • Be on original, official college, university or institution letterhead with a verifiable address

    • Provide applicant's full name and Student Exchange Visitor's Information System (SEVIS) number

    • Certify the applicant's registration in the SEVIS

    • Certify that the student presented an unexpired passport, visa or other identification documents for review

    • List the identification documents provided to verify identity and foreign status

    • Be signed and dated by a SEVIS official, Principal Designated School Official (PDSO), Designated School Official (DSO), Responsible Officer (RO) or Alternate Responsible Officer (ARO) of a certified school exchange program with a verifiable contact telephone number

    • Attach copies of documents used to verify the applicant's identity and foreign status from the approved list of documents as presented in the Form W-7 instructions (passport must include copy of valid visa issued by U.S. Department of State)

    • Attach a copy of DS-2019, Certificate of Eligibility for Exchange Visitor Status (J-1 status) and/or copy of the I-20, Certificate of Eligibility for Non-Immigrant Student Status

    • Form W-7 must include the treaty country and article number that supports claiming a tax treaty benefit

      Note:

      Reason for applying "a " and "h" MUST have a treaty country and article number. Reason for applying "a" and "f" CAN have a tax treaty and article but these applicants do NOT have to claim treaty benefits.

    • Include a letter from DSO or RO stating that the applicant will not be securing employment in the U.S. or receiving any type of income from personal services

    Caution:

    Students on F-1, J-1 or M-1 visa will not have to apply for a SSN. They are permitted to provide a letter from their DSO or RO stating that they will not be securing employment in the U.S.

    Note:

    See Exhibit 3.21.263-48. for an example of a SEVP certification letter from a SEVP institution. This letter may include statements from the DSO/RO stating applicant will not be securing employment in the U.S.

    Reminder:

    If the SSA denial letter is included in this letter, enter this letter under both "Letter from Education Institute" and "SSA Reject Letter" .

    2(b) cont. Scholarships, Fellowships and Grants from Non-SEVP colleges/universities/institutions Claiming tax treaty benefits, exempt or subject to reduced rate of tax, and submitting Form W-8 BEN to the withholding agent, Letter/official notification from the educational institution awarding the non-compensatory scholarship, fellowship, grant, or Copy of the contract with the college, university or educational institution along with:
    • Copy of passport showing a valid visa issued by U.S. Department of State, and

    • Treaty country and article number on Form W-7 that supports claiming a tax treaty benefit, and

    • Copy of W-8 BEN submitted to the withholding agent, and

    • SSA denial letter

    Note:

    Students on a F-1, J-1, or M-1 visa will not have to apply for a SSN. They are permitted to provide a letter form their DSO or RO stating that they will not be securing employment in the U.S. or receiving any type of income from personal services.

    Reminder:

    If SSA denial is included in the letter, enter the letter under both "Letter from Education Institute" and "SSA Reject Letter" .

    2(c) Scholarships, Fellowships and Grants from non-SEVP colleges/universities/institutions Individuals (that is, foreign students, scholars, professors, researchers, or any other individual) that are subject to IRS information reporting and/or withholding requirements during the current year and not claiming benefits of a tax treaty Letter/official notification from the educational institution awarding the non-compensatory scholarship, fellowship, grant, or copy of the contract with the college, university or educational institution along with:
    • Copy of passport showing a valid visa issued by U.S. Department of State, and

    • Letter from the DSO or RO stating that this income is non-compensatory and subject to IRS information reporting/withholding requirements, and

    • SSA Denial Letter.

    Note:

    Students on a F-1, J-1, or M-1 visa will not have to apply for an SSN. They will be permitted to provide a letter from their DSO or RO stating that they will not be securing employment in the U.S. or receiving any type of income from personal services.

    Reminder:

    If SSA denial is included in the letter, enter the letter under both "Letter from Education Institute" and "SSA Reject Letter" .

    2(c) Scholarships, Fellowships and Grants from SEVP approved colleges/universities/institutions

    Caution:

    These procedures apply only to Student and Exchange Visitor Program (SEVP) approved institutions for non-resident alien students and exchange visitors and their dependents classified under section 101(a)(15)(F), (M) or (J) of the Immigration and Nationality Act {8 U.S.C.1101(a)(15)(F),(M), or (J)}. A certification letter is required for each Form W-7 application: primary, associated secondary (spouse) and dependent(s).


    Note:

    SEVP approved institutions are listed on the Department of Homeland Security web site.

    Individuals (that is, foreign students, scholars, professors, researchers, or any other individual) that are subject to IRS information reporting and/or withholding requirements during the current year and not claiming benefits of a tax treaty, Certification letter for supporting identification documents. The certification letter must:
    • Be on original, official college, university or institution letterhead with verifiable address

    • Provide applicant’s full name and SEVIS number •

    • Certify the applicant’s registration in the Student Visitor’s Information System (SEVIS)

    • Certify the authenticity of the passport, visa, or other identification document reviewed

    • List the identification documents provided to verify identity and foreign status

    • Be signed and dated by a SEVIS official: Principal Designated School Official (PDSO), Designated School Official (DSO), Responsible Officer (RO) or Alternate Responsible Officer (ARO) of a certified school exchange program with a verifiable contact telephone number

    • Attach copies of documents used to verify identity and foreign status from the approved list of documents as listed in Form W-7 instructions (passport must include copy of valid visa issued by U.S. Department of State)

    • Attach a copy of DS-2019, Certificate of eligibility Visitor Status (J-1 status) and/or copy of the I-20, Certificate of Eligibility for Non-immigrant Student Status

    • Include letter from DSO or RO stating that they will not be securing employment in the U.S. or receiving any type of income from personal services

      Note:

      Students on F-1, J-1, or M-1 visa will not have to apply for a SSN. They are permitted to provide a letter from their DSO or RO stating that they will not be securing employment in the U.S. or receiving any type of income from personal services.

      Reminder:

      See Exhibit 3.21.263-48 for an example of a SEVP certification letter from a SEVP institution.

    2(d) Gambling Income/Winnings Non-resident alien visiting the United States who:
    • Has gambling winnings,

    • Is claiming the benefits of a tax treaty for an exempt or reduced rate of federal tax withholding on that income, and

    • Will be utilizing the services of a gaming official as an IRS ITIN Acceptance Agent,

    Form W-7 through the services of an appropriate gaming official serving as an IRS ITIN Acceptance Agent.

    Note:

    If applicant does not secure the services of a gaming official, they may still file Form 1040NR at the end of the tax year with a Form W-7 and copy of Form 1042-S displaying the amount of tax withheld. The Form 1040NR return should also display the tax treaty article number and country under which they are claiming the treaty benefits.

    Exception:

    If Form W-7 is
    -From the applicant, and
    - No tax return is attached, and
    - Reason for applying is "a" and "h", then
    Edit reason for applying "a" to "b" for R17 to generate.

  10. Exception 3, Third Party Mortgage Interest: related information statements may include Form 1098.

    Caution:

    Information Statement(s) are generally prepared once a TIN has been supplied. Do not consider for exception documentation requirements.

    If... Then submit...
    Individuals with a home mortgage loan on real property located in the U.S.,
    • loan commitment letter OR

    • similar documentation as evidence of a home mortgage loan on U.S. real property OR

    • HUD-A Settlement Statement identifying mortgage agreement, OR

    • copy of contract of sale indicating mortgage used for purchase of a home.

    Caution:

    If applicant has NOT specified Exception 3 and a HUD -1 Settlement Statement and/or sales contract is attached treat as Exception 4.

    Caution:

    If applicant HAS specified Exception 3, but Exception 4 documents are attached (other than HUD-1 Settlement Statement or contract of sale), treat as Exception 4.

  11. Exception 4, FIRPTA: related information statements may include Form 8288 series.

    Caution:

    Information statements (Form 8288 series) MAY be considered as exception documentation.

    If... Then submit...
    An individual who is a party to the disposition of a U.S. Real Property interest by a foreign person (buyer or other . transferee such as a withholding agent), Either:
    • Completed Form 8288, Form 8288-A, and/or Form 8288-B, OR

    • Copy of real estate sales contract, OR

    • Copy of property deed or other documentation as evidence of sale or purchase of property.

    Note:

    Other indications of a FIRPTA application also include an attached Letter 3793 or 3794; Broker's Listing Agreement; HUD-1 Settlement Statement (if Exception 3 is not specified); the term "disposition" written on the "Other" Line of Form W-7 next to box "h" .

    Reminder:

    If not assigned to the designated FIRPTA Unit, pull for your lead.

  12. Exception 5, Treasury Decision (T.D.) 9363: see the table below.

    If... Then submit...
    A non -U.S. representative of a foreign corporation needs to obtain an ITIN for the purpose of meeting their E-filing requirement,
    • Form W-7 with "Exception 5, T.D. 9363" on line "h"

      Caution:

      If Applicant only specifies exception number or "TD 9363" or 1120-F or any similar statement on line "h," process as Exception 5 criteria.

    • Form 13350 and Employer Corporate Letter as exception documentation.

      Note:

      Supporting identification documentation requirements for Form W-7 must also be met.

    • Applicants foreign address must be present on Form W-7.

    • Record the assigned ITIN on Line 3 of Form 13350.

3.21.263.5.3.5.3  (08-13-2012)
Line 1a, Name

  1. At a minimum, the last name must be present.

  2. Naming customs differ from country to country, and culture to culture. Refer to Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers for guidance in determining first name and surname.

  3. In some circumstances, the applicant uses a different naming custom on their Form W-7 than they did on their tax return. The tax return name is always the governing authority for all applicants (primary, secondary/spouse, and dependents) for the Last Name of this name line. To ensure correct pipeline processing and prevent name control (first four letters of last name) mismatches when the tax return is processed;

    1. Compare the name to the attached tax returns and documentation. Verify that the name is spelled correctly and correct any typographical error on Form W-7 by editing if the majority of the documents agree.

    2. Ensure that the name is legible and is listed in First, Middle and Last Name order.

  4. Refer to the examples listed below:

    Example:

    Form W-7 -"Maria Vallejo Amarillo Reno" ; Form 1040 - "Maria V Amarillo" . Use "Amarillo Reno" as the Last Name field.

    Example:

    Form W-7 -"Maria Vallejo Amarillo Reno" ; Form 1040 - "Maria V Reno" . Use "Maria" (First Name), "Vallejo Amarillo " (Middle Name) and "Reno" as the Last Name.

    Example:

    Form W-7 -"Maria Vallejo Amarillo" ; Form 1040 - "Maria V Reno" . Use "Vallejo Amarillo" (Middle Name) and "Reno" as the Last Name if the majority of the supporting documents list a combination of both names ("Amarillo Reno" or "Reno Amarillo" ). Otherwise use the name as listed on Form W-7.

3.21.263.5.3.5.4  (01-01-2011)
Line 1b, Name at Birth

  1. Compare to Line 1a to determine if different. Do not consider blank spaces, or hyphens, in a name as a substantial difference. Use the table below to determine appropriate action.

    If ... Then ...
    A birth certificate is present and Line 1b is blank, Edit name on line 1b from the birth certificate.
    A birth certificate is present and the name on Line 1b differs from Line 1a, Edit name on line 1b from the birth certificate.

  2. Verify that the name is spelled correctly, is legible and listed in order of:

    • First name

    • Middle name

    • Last name

3.21.263.5.3.5.5  (09-03-2013)
Line 2, Applicant's Mailing Address

  1. When present, this is the address the IRS will use to return original supporting identification documentation and send correspondence to the applicant. The complete mailing address should be present if it is different from the Foreign Address, Line 3.

  2. This address may be a street address or U.S. Postal box number.

    Caution:

    Private box numbers are not considered valid for mailing addresses (e.g., mailboxes, postal annex and post net etc.).

  3. Typographical errors in an address on Form W-7 may be corrected if the information in the application packet will support the change. These corrections are not required. For example, Form W-7 shows 123 FORREST ST. The tax return shows 123 FOREST ST. Either:

    • Edit Form W-7 from FORREST to FOREST and enter FOREST to RTS, or

    • Do not edit Form W-7 and enter FORREST to RTS.

  4. If a city, state, or zip code is incomplete or missing from a U.S. address on Form W-7, compare to other address information in the application packet and edit the Form W-7 if the street addresses match.

  5. If a U.S. street address on Form W-7 matches the street address on the tax return but additional address information is present on the tax return that is not found on the Form W-7, edit the additional information on Form W-7. Perfect the Form W-7 address to match that on the tax return. For example:

    • If Form W-7 has "123 Main St." but the tax return has "123 Main St Lot 7" , edit "Lot 7" on Form W-7.

    • If Form W-7 has "729 Bobcat Dr" but the tax return has "729 Bobcat Dr 19" , edit "19" .

  6. If a U.S. address includes a county or parish, the county or parish may be edited out.

3.21.263.5.3.5.6  (01-01-2011)
Line 3, Foreign Address

  1. At a minimum, a foreign country must be present.

    Exception:

    If Form W-7 Application has reason box "b" , then the complete foreign address must be present.

  2. This is the complete address in the country where the applicant permanently or normally resides.

  3. If claiming a treaty benefit under an income tax treaty with the United States, the address entered must be an address of the treaty country.

  4. Address cannot be a P.O. Box or "in-care-of" (c/o) to assign an ITIN.

    Exception:

    Some middle-eastern countries only have box numbers for addresses.

  5. If applicant no longer has a permanent foreign residence due to relocation to the U.S., the country where they last resided is required for this line.

    Note:

    If this line is blank, review Form W-7 and attached documentation. If no other source is available, edit to Form W-7 the country listed in these lines in this priority order: Line 6a, Country of Citizenship (COC) if available; if not, Line 4 Country of Birth (COB).

3.21.263.5.3.5.7  (02-10-2011)
Line 4, Birth Information

  1. The applicant is required to enter the Date of Birth (DOB), Country of Birth (COB), and state/province on Form W-7.

    Note:

    Edit "GM" for Germany and "RS" for Russia if the specific country part is not otherwise specified.

  2. Edit the DOB or COB on Form W-7 as follows:

    If ... Then ...
    The DOB or COB is missing or there is a difference between the information on the application and the attached birth certificate, Edit the DOB or COB that is reflected on the birth certificate.
    A birth certificate is not present, but two other acceptable documents (one if a passport) contain the same birth date and that date differs from Form W-7,

    Note:

    If one of those documents birth date matches the entry on Form W-7, accept the entry on Form W-7 as valid .

    Edit the birth date from those documents.
    A birth certificate is not present and two other acceptable documents (one if a passport) contain different birth dates and neither matches the Form W-7 entry, Leave blank. This will result in a suspense (S 06) condition for the application.

  3. Verify that the DOB format is in U.S. format (MM/DD/YYYY). If found to be in a format other than U.S., then perfect.

    Example:

    April 26, 1954 = 04261954

    Example:

    British format = DD/MM/YYYY April 26,1954 = 26041954

  4. If a Date of Death (DOD) is noted , refer to IRM 3.21.263.5.9.2.

3.21.263.5.3.5.8  (01-01-2011)
Line 5, Gender

  1. This entry identifies the gender of the applicant. Refer to the table below for guidance on the gender.

    If... Then...
    No box is checked, Review supporting identification documentation to determine gender. Edit as appropriate and enter on RTS.
    Both boxes are checked, Review supporting identification documentation to determine gender. Edit as appropriate and enter on RTS.
    Unable to determine gender, Take no action.
    One box is checked and the entry does not match the information on one or more supporting documents, Leave blank.

    Caution:

    Do not base this change solely on a picture. The gender must be noted on the document.

3.21.263.5.3.5.9  (01-01-2011)
Line 6, Other Information

  1. The "Other Information" area of the Form W-7 captures information pertaining to the applicant and their additional supporting identification documentation and exception documentation, if applicable.

3.21.263.5.3.5.10  (01-01-2011)
Line 6a, Country(ies) of Citizenship

  1. The applicant is required to enter this line on Form W-7. If the applicant entry on Form W-7 can be easily translated (e.g., Mexican to Mexico), then accept. However, do not accept a state/province as a valid country of citizenship. If the applicant leaves this line blank, and a passport is present, edit Form W-7 with the Country of Citizenship (COC) from the passport, otherwise leave blank. If the information on Form W-7 differs from the Country of Citizenship (COC) listed on the passport, edit the COC information from the passport on Form W-7.

  2. Up to two (2) countries (i.e., dual citizenship) may be entered.

3.21.263.5.3.5.11  (01-01-2011)
Line 6b, Foreign Tax Identification Number

  1. This entry identifies the applicants foreign identification number.

    Example:

    Canadian citizens are issued a Canadian social and insurance number that can be used in this field.

    Example:

    German citizens are issued German identification numbers that can be used in this field.

3.21.263.5.3.5.12  (08-07-2013)
Line 6c, Type of U.S. Visa

  1. When the reason for applying box "f" or "g" is checked, a valid Passport, U.S. State Department visa and line 6c is required of the applicant.

  2. If "DS" is noted as the visa expiration date on Form W-7, consider the visa expiration date as 1 year from the received date of Form W-7 or subsequent correspondence.

    Reminder:

    DS is also listed on the I-20 and I-94.

  3. Refer to Exhibit 3.21.263-4 for a complete list of visas that authorize employment.

3.21.263.5.3.5.13  (01-10-2011)
Line 6d, Identification Documents Submitted, and Date of Entry (DOE)

  1. This information describes documentation used to support the applicant's identity. It may have already been considered by the Tax Examiner in the earlier review of the supporting identification documentation.

  2. Tax Examiners must ensure that the Date of Entry, which is also included on Line 6d, is not omitted. If incomplete on Form W-7 but a year and month is present, edit as the last day of that month.

    Note:

    If the DOE is missing or incomplete but a copy of the Form I-94 is attached with the entrance date stamp showing when they entered the U.S., edit that date as the DOE.

  3. Applicants must provide a date of entry if they are selecting W-7 reason box "c" , "d" , "f" , or "g" .

    Exception:

    A date of entry is not required if W-7 reason box "d" is checked and applicant is a resident of Canada, India, or Mexico or when box "e" is checked and Form 1040 is filed either as married filing separately or married filing jointly with a spouse who is a U.S. citizen or resident and the NRA spouse applicant is both listed and claimed as an exemption on the return .

  4. Foreign Adoptions - Applications marked Military Overseas to the right of Reason box "h" with attached documentation supporting adoption of a foreign child will be considered valid for the Date of Entry (DOE) requirements.

  5. Form W-7 Applications for a foreign child that is adopted (or pending adoption) by U.S. Citizens that live overseas (other than the military) will be considered valid as long as a tax return is attached and other Form W-7 requirements are met. A date of entry is not required.

3.21.263.5.3.5.14  (01-01-2011)
Line 6e and 6f, Previous Temporary TIN or EIN

  1. This section is used to indicate a previously assigned TIN or EIN.

3.21.263.5.3.5.15  (01-01-2011)
Line 6g, Name of College/University or Company

  1. This information should be completed on Form W-7 if the applicant's visa indicates student, researcher, or business visitor and reason box "f" is selected. Refer to Exhibit 3.21.263-4 for visas meeting this criteria.

3.21.263.5.3.5.16  (09-26-2013)
Signature

  1. The application must be signed. Printed signatures are acceptable.

    Note:

    Fax and photocopied signatures are acceptable for the Form W-7 applications only, however electronic signatures are not acceptable.

  2. If an applicant cannot sign their name, then they must:

    • Sign their mark (for example, thumbprint, "X" , etc.) in the presence of a witnessc.

    • Have the witness sign and identify themselves as a witness

    T

  3. If an applicant is under 18 years of age:

    1. Applicant, their parent or court appointed guardian can sign.

    2. If other than applicant signs:
      - Signing party must type or print their name in the space provided, and
      - Check the appropriate relationship to applicant box

    3. If court appointed guardian signs:
      - Court appointment papers showing the legal guardianship must be attached

    4. If adult other than parent or court appointed guardian signs:
      - Form 2848 from parent or court appointed guardian that authorizes the individual to sign is required

    .

  4. If an applicant is 18 years of age or older:

    1. Applicant can sign or appoint their parent, court-appointed guardian or other individual to sign

    2. If other than applicant signs:
      - Signing party must type or print their name in the space provided, and
      - Check the appropriate box that indicates their relationship to the applicant, and
      - Attach Form 2848

    Caution:

    A spouse may not sign for their husband and/or wife unless the POA box is checked and Form 2848 is attached.

3.21.263.5.3.5.17  (05-21-2012)
Form 2848, Power of Attorney and Declaration of Representative (POA) or Form 8821, Tax Information Authorization

  1. The purpose of Form 2848 is to authorize an individual to represent the applicant before the IRS.

  2. Form 2848 may be submitted with the original Form W-7 or after the initial Form W-7 is processed. If received after the original Form W-7 was processed:

    • If a valid POA, enter the POA name and "valid POA" in the Remarks Screen.

    • If an invalid POA, enter the name and why the POA is invalid in the Remarks Screen.

      Caution:

      If Form 2848 submitted is a revision dated prior to October 2011, it is invalid.

  3. Form 2848 may be submitted for multiple tax matters and tax years (e.g., Form W-7, income tax, Form 1040, 2000-2004, etc.).

  4. Form 8821, Tax Information Authorization, is used to designate an individual to receive the taxpayer's confidential information but does not allow the designee to represent the applicant before the IRS.

  5. Every Form 2848 and Form 8821 must contain, at a minimum, the following five elements in the table below

    Required Elements Applies to Form Criteria
    Taxpayer Identification 2848, Line 1 and 8821, Line 1 1. Any two of the following is required to be loaded to CAF:
    • Name

    • Address

    • Tax identification number

    Note:

    the presence of two of the three identifiers is sufficient as research can be done to locate the third identifier.

    Caution:

    if more than one name is on Form 2848 Line 1, the Form 2848 is invalid.

    Representative or Appointee Identification 2848, Line 2 and 8821, Line 2
    1. Name and address is required

    2. A CAF number is not required.

    Caution:

    only individuals can be named as representatives.

    Specific Tax Matter(s) 2848, Line 3 and 8821, Line 3
    1. Type of tax or tax form is required to be loaded to the Centralized Authorization File (CAF).

    2. Specific (or inclusive) periods are required to be loaded to the CAF.

      Note:

      "ITIN ," "W-7" , or other notations designating ITIN issues should be listed on Line 4 since ITIN information is not loaded to the CAF. Accept "ITIN" , etc., designation as the specific tax matter if listed on Line 3, Line 4, or Line 5 of Form 2848.

    Taxpayer Dated Signature 2848, Line 7
    1. A dated signature is required.

    2. These signature types are acceptable:

      • A thumbprint or X with a witness signature

      • A hand printed (not typed) signature

    3. These signature types are not acceptable:

      • Electronically signed

      • Electronically printed or typed

      • Stamped signature

      Caution:

      Individuals filing a joint return must each submit a separate Form 2848 authorizing a representative for both to be listed on the CAF. If only one spouse, however, chooses to file Form 2848 for a joint return, that is a valid Form 2848. If more than one signature is on the signature line, the Form 2848 is not valid.

      Reminder:

      A parent may sign for their minor child.

    4. When the taxpayer signs and dates the Form 2848 before the representative(s), the signature dates of the taxpayer and representative(s) must be within 45 days (60 days for taxpayers and representatives residing abroad).

    Exception:

    If the taxpayer's dated signature is more current than the representative's signature, the 45 and 60 day rule doesn't apply.

    Taxpayer Dated Signature 8821, Line 7
    1. Dated signature is required.

    2. On a joint return, either spouse may sign the authorization.

    3. Form 8821 must be received by the IRS within 120 days from the date it was signed and dated by the taxpayer.

    Representative Identification, Signature, and Date 2848, Part II

    Reminder:

    this element is not on Form 8821.

    1. The representative's designation, jurisdiction, license, certification, registration or enrollment number, signature and date are required. The name entered as representative must match the name in the representative's signature line to be a valid Form 2848.

    2. Only one signature date is required for multiple representatives listed on the same Form 2848. All representatives, however, must sign the Form 2848.

    3. An individual can represent members of his/her immediate family which includes but is not limited to the following family members ( F designation):

      • Spouse (husband or wife)

      • Parent (mother, father, grandparent, step-parent)

      • Child (son, daughter, grandchild, stepchild)

      • Sibling (brother, sister, step-brother/sister)

    Caution:

    Family members such as uncles, aunts, nieces, nephews, cousins, are generally not considered immediate family members. If the uncle (or aunt, etc.) is a court-appointed guardian of the niece/nephew, they are considered family members. If the uncle (or aunt, etc.) submits a Form 2848, he/she must also have court-appointed guardianship papers to represent the niece/nephew. A Form 2848 by itself that designates an uncle to represent a niece/nephew is not sufficient.

  6. For Form 2848 only, the representative is required and must enter the following in the Form 2848 Part II designation area at the bottom of the page:

    • Licensing jurisdiction (state) or other licensing authority , and

    • bar, license, certification, registration, or enrollment number

    in the columns depending on the designation level as shown below:

    Representative Designation Title Requirement
    a and b Attorney and Certified Public Accountant (CPA or LPA) Two letter state abbreviation for the state for which they are admitted to practice (for example, "NY" for New York) and associated bar, certification or license number, if any.
    c Enrolled Agent Enrollment number issued by the Office of Professional Responsibility (OPR)
    d

    Caution:

    Not a valid selection for W-7 as ITINs are for individuals only

    Officer Title of the officer, for example, President, Vice-president, Secretary, Treasurer, etc.
    e Full-time Employee Title or position, for example, Comptroller, Accountant, Bookkeeper, etc.
    f Family Member Relationship to the taxpayer, for example, spouse (husband or wife), parent (mother, father, step-mother/father), child (son, daughter, grandchild, step-child), or sibling (brother, sister, step-brother/sister).

    Reminder:

    See preceding instructions for Representative Identification.

    g Enrolled Actuary Enrollment card number issued by Joint Board for the Enrollment of Actuaries
    h Unenrolled Return Preparer PTIN
    I Registered Tax Return Preparer PTIN
    k Student Attorney or CPA "LITC" or "STCP" and a copy of Special Appearance Authorization letter from OPR
    r Enrolled Retirement Plan Agent Enrollment card number issued by OPR

  7. If any of the required items are incomplete/incorrect, the Form 2848 is invalid. Select "no" to the RTS query "Valid Legal Document supporting Court Appointed Guardian or Power of Attorney received?"

    Example:

    The applicant and the representative data are transposed on Lines 1 and 2. On the RTS, in the field "Valid Legal Document supporting Court-Appointed Guardian or Power of Attorney (POA) received?" , choose "no" as the radio button selection.

    Note:

    Representatives with foreign addresses must complete 3 sections of the Declaration of Representative at the bottom of Form 2848 Part II:
    - designation
    - signature
    - date
    but may leave the Licensing jurisdiction (state) or other licensing authority columns blank. If a representative with a foreign address does not enter an appropriate designation, but claims to be authorized to represent the taxpayer under section 10.7(c)(1)(vii) of Circular 230, the Form 2848 is invalid because the submission of Form W-7 occurs in the U.S.

  8. Representatives are allowed to prepare Form 2848 to clarify a general power of attorney. If Form 2848 is signed by the representative on Line 9 and a general power of attorney signed by the taxpayer (applicant) is attached, accept the signature on Form W-7 as valid.

  9. Representatives may be authorized to re-delegate authority to another representative to act on behalf of the taxpayer (applicant) based on the original general power of attorney signed by the applicant. If an attached general power of attorney is received from a representative with two Form 2848, verify that the attached general power of attorney gives the first representative this authority. If so, accept the signature of the second representative as valid.

  10. If a substitute POA is used in lieu of Form 2848, it must contain all of the elements of Form 2848, including the taxpayer and POA signature in order to be valid. Foreign language POAs require these same elements plus the following additional items to be valid:

    • Certified English translation by a third party (other than applicant or POA) that contains all elements of Form 2848

    • Person providing the translation signs a certificate attesting to the authenticity and accuracy of the translation

    • dated signature and mailing address of representative (Form W-7 only)

    • Form 2848 Jurat worded exactly as shown on Form 2848 Part II, Declaration of Representative

    • All publication 1167 requirements including printed "Form 2848" in the upper left margin

    • "Power of Attorney and Declaration of Representative" in the top margin of the page

    • "OMB No. 1545–0150" in the upper right margin

  11. The Form 8821 is for Tax Information Authorization only. Enter "Form 8821" and the name of the appointee (person authorized to receive the information) in the Remarks field on RTS.

  12. If a substitute Tax Information Authorization is used in lieu of Form 8821, it must contain all of the same elements in order to be valid. A substitute TIA must follow Publication 1167 requirements including printing "Form 8821" in the upper left margin, centering "Tax Information Authorization" in the top margin of the page and printing "OMB No 1545–1165" in the upper right margin. Foreign language Tax Information Authorizations require these same elements plus a certified English translation by a third party other than the applicant or designee.

  13. Document invalid Form(s) 8821 and the name of the appointee in the Remarks field (i.e., "INV 8821, John Taxpayer " ).

3.21.263.5.3.5.18  (01-23-2012)
Application Date

  1. The application date is an indication of when the application was signed. If the application date is missing on Form W-7 refer to (2) below for additional guidance.

  2. If the application date is missing on Form W-7 refer to the following:

    • If there is no date, then use the earliest IRS received date.

    • If no received date is present, use the postmark date on the attached envelope.

    • If no postmark date is present, use today's date minus 10 days.

3.21.263.5.3.5.19  (01-01-2011)
Telephone Number

  1. This information is provided by the applicant as a part of completing Form W-7.

3.21.263.5.3.5.20  (03-21-2011)
Acceptance Agent's Use Only Area

  1. This information is required on the application if prepared by an Acceptance Agent. If this information is missing on Form W-7 check the Certificate of Accuracy (COA) for the complete information.

  2. Any CAA employee using the same EIN of the CAA may sign the W-7 in the space designated Acceptance Agent's Use Only.

    Caution:

    Although these individuals may sign Form W-7, only the responsible party (authorized representative) may sign any attached Certificate of Accuracy. The COA must stay attached to the application. Do not detach.

3.21.263.5.4  (01-01-2011)
After Initial Input of Application Data

  1. Refer to IRM 3.21.263.8.3.1 and IRM 3.21.263.8.3.2 for information on RTS entry of Form W-7.

  2. Once all data has been input on RTS, the TE will click the submit button. Once the submit button is clicked the system will immediately perform all business rule, consistency and validity checks.

  3. The RTS will display one of the following screens below:

    • Temporary W-7 Status

    • W-7 Potential Duplicate

    • Names Research

3.21.263.5.4.1  (01-01-2014)
Temporary W-7 Status and Final W-7 Status Screen

  1. The RTS will systemically assign the application a status, IRM 3.21.263.4.7.

  2. Review the Temporary W-7 Status screen to ensure that the application was input correctly and the assigned status is correct. For example, if R 08 generates, compare the name and TIN entered into RTS with the Form W-7 and return information. If you find that the assigned status is incorrect based on the information in hand navigate your way back to the field in question and correct accordingly. In some cases, Lead referrals may be necessary for override action.

    Caution:

    Before overriding any RTS status, ensure all required Form W-7 data is correctly entered to RTS (especially the DOB) so that the IDRS entity correctly posts.

    Refer to the table below for a list of specific referral conditions.

    If Status is ... Then ...
    Reject ( R 03 or R 05) condition and AA History field shows "Approved/Active" , Pull and refer to lead for elevation to IPS.
    Reject (R 07) condition and applicant is applying under Exception 2b or 2c and has submitted a SSA denial letter (or the equivalent letter from a designated school official or responsible officer) Refer to lead for override action.
    Reject (R 13) or Suspense (S 02) condition if documentation was not expired as of the Submission Date, but expired prior to input, Refer to lead for override action.
    Suspense (S 01) condition due to expired foreign driver's license instead of Reject (R 13) condition, Refer to lead for override action.
    Suspense (S 19) condition and W-7 Application is for a foreign child that is pending adoption by U.S. Citizens that live overseas (other than the Military), meet W-7 requirements (including tax return attached ) but date of entry is not available, Refer to lead for override action.
    Suspense (S 25) condition where you have a Family Pack that includes all dependent applications with reason box "g" and Form 1040NR. Refer to lead for override action.
    Reject (R 18 ) condition and reason "f" is selected, a valid U.S. visa (F1, F3, J1, M1, M3 or O1) is not available and the applicant is from Canada, Bermuda, Bahamas, Cayman Islands or Turks and Caicos Islands. If the visa information is the only entry preventing assignment of the ITIN for these applicants, Refer to lead for override action.

  3. Once the Submit Button is clicked again, a new Temporary W-7 Status screen will display if the information was properly entered.

  4. If you are satisfied that the assigned status is correct, then click the Assign Final Status Button. Before proceeding to the next application, document Form W-7 and the tax return as well as any attached , check copy, CP Notice or Form 2848.

    Caution:

    When family packs submit multiple returns and one has an imminent assessment statute expiration date (ASED) or refund statute expiration date (RSED), refer those returns with both the primary and secondary (if applicable) ITINs assigned to Statute. If either the primary or secondary (if applicable) ITIN is rejected, refer to Entity. Keep remaining returns and suspended dependent Form W-7s on the Suspense Wall for processing.

  5. Process Form W-7 as follows:

    1. Edit the DLN in the upper right corner of the Form W-7 application.

    2. Write any assigned ITIN above the title.

    3. If the application rejects, the applicant must reapply.

      Note:

      If the application in hand was rejected because it was a duplicate and an ITIN was assigned to the previous application, write the ITIN along the right side of Form W-7. Use DLN from the prior application as the search criteria on the Form W-7 Search Screen to locate the assigned ITIN.

  6. Process rejected Form W-7 primary or secondary applicants with filing status head of household or single returns as follows:

    Filing Status HOH or Single Returns  
    If ... Then perfect Form W-7 by... Process the return (both balance due and refund) by... Update Remarks Screen by...
    Applicant rejects for any reason OTHER than not satisfying S 50 Editing "N/A" at bottom center of Form W-7, and Editing the DOB in the upper right margin next to their TIN box. If applicable, complete Form 3471 and attach to the back of the return with the Form 3471 facing out. See IRM 3.21.263.5.10.6. Route the return to Entity for IRSN assignment. N/A
    Applicant rejects for NOT satisfying S 50 Editing "S 50" at bottom center of Form W-7, and Stapling return to back of Form W-7 for sending to Document Retention. Do NOT process the return. Adding statements about the return, such as "2012 return to Files. "

  7. Process rejected Form W-7 primary or secondary Form W-7 applicants with married filing joint returns as follows:

    Filing Status Married Filing Joint Returns      
    If ... And... Also... Then Perfect Form W-7 by... Process the return (both balance due and refund) by... Update Remarks Screen by...
    Primary rejected for NOT satisfying S 50 Secondary may or may not have TIN N/A Editing S 50 in bottom center of Form W-7, Stapling return to back of Form W-7 and send to Document Retention. Do NOT process return. Adding statements about the return, such as "2012 return to Files. "
    Primary rejected for any reason OTHER than not satisfying S 50 Secondary may or may not have TIN N/A Editing "N/A" at bottom center of Form W-7, and Editing the DOB in the upper right margin next to primary TIN box. If applicable, complete Form 3471 and attach to the back of the return with the Form 3471 facing out. See IRM 3.21.263.5.10.6. Route the return to Entity for IRSN assignment for the primary. N/A
    Secondary rejected for any reason OTHER than not satisfying S 50 Primary may or may not have TIN Schedule C or Schedule SE in the secondary's name is attached, Editing "N/A " at bottom center of Form W-7, and Editing the DOB in the upper right margin next to secondary TIN box. If applicable, complete Form 3471 and attach to the back of the return with the Form 3471 facing out. See IRM 3.21.263.5.10.6. Route the return to Entity for IRSN assignment for the secondary. N/A
    Secondary rejected for any reason OTHER than not satisfying S 50 Primary has TIN No Schedule C or Schedule SE in the secondary's name is attached, Editing "N/A " at bottom center of Form W-7, and Routing return for processing. Secondary will not be assigned IRSN. N/A
    Secondary rejected for any reason OTHER than not satisfying S 50 Primary does not have TIN N/A Editing "N/A " at bottom center of Form W-7, and Editing the DOB in the upper right margin next to primary TIN box. If applicable, complete Form 3471 and attach to the back of the return with the Form 3471 facing out. See IRM 3.21.263.5.10.6. Route the return to Entity for IRSN assignment for the primary N/A
    Secondary rejected for NOT satisfying S 50 Primary may or may not have TIN N/A Editing S 50 in bottom center of Form W-7 Stapling return to back of Form W-7 and send to Document Retention. Do NOT process return. Adding statements about the return, such as "2012 return to Files" .

  8. Document the tax return as follows:

    • Write the ITIN(s) on the tax return in the space allocated for the primary, secondary and dependent taxpayer's SSN. Ensure that the ITIN is written on each tax return where the applicant is listed.

      Caution:

      Complete Form 3471 when required for returns being sent to processing. Enter the RPD date on line 4. See IRM 3.21.263.5.10.6 to determine when Form 3471 is required and for instructions on computing the RPD.

    • Ensure that a TIN status is indicated for each person listed on the tax return prior to release. If no SSN or ITIN processing information is available for a person shown on a tax return, write "No W-7" in the SSN box. This also applies to the spouse when filingstatus "3" is indicated.

      Exception:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Caution:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Staple multiple copies of the exact same tax return for the same tax year together (do not stagger) and only edit the top tax return with the ITIN, or "ITIN Reject" , or "No W-7" .

    • Use only red erasable ink on the tax returns. Write in block letters that are easily legible. Do not use white out, erasures etc. in the primary and secondary taxpayer SSN boxes on the return. If something has already been written in the primary or secondary boxes or white out has been used, circle out this information and write the ITIN to the left of the SSN box. If something has already been written in the dependent SSN box and there is no room to enter the information to the left of the box, use white out tape only in this area. Be careful not to cover other return information such as the relationship or check box. If the dependent is listed on a continuation sheet that is attached to the return, enter the appropriate ITIN information on that sheet.

    • If no received date is present on the return but is present on the Form W-7, write the same received date as on the Form W-7 on the tax returns(s).

      Caution:

      Always write the received date as "MM-DD-YY" to the right of Line 6d on the front of the return.

    • If no received date is present on the Form W-7 or return, determine and write the received date on the return in the following priority order:
      - postmark date on the envelope
      - signature date
      - today's date minus 10 days

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  9. If Form W-7 suspends, do not write anything on the tax return(s) for the applicant. If Form W-7 rejects, the applicant will need to reapply. Write or stamp "ITIN Reject" in the Primary , Secondary or Dependent SSN box on the tax return as appropriate.

    Note:

    When routing returns to Entity for primary/secondary IRSN assignment, write the applicants's DOB in the upper right margin of the return next to their TIN box. If applicable, complete Form 3471 and attach to the back of the return with Form 3471 facing out. See IRM 3.21.263.5.10.6

    Reminder:

    If Form W-7 Hard Rejects and is a Hard Reject because one "cannot calculate tax liability on the tax return" , circle out all IRS received dates on the tax return before sending it back to the taxpayer. Prepare the envelope to return Form W-7, documentation and all tax returns to the primary on the tax return.

  10. The normal Assessment ASED for a tax return is three years from the due date of the return or three years from the return received date, whichever is later. The normal RSED is:

    • Three years from the return due date (RDD), or

    • Three years from the return received date, or

    • Two years from the date the tax was paid, whichever is later.

  11. If today's date is within 90 days of a return ASED or RSED, and the return has not been cleared by the Statute Unit, notate "T-R-A Statute" in the Remarks screen and take the following actions:

    • If assigned (both primary and secondary, if applicable), notate ITIN(s) on the tax return. These returns will be referred to Statute even if dependent Form W-7s are still pending.

      Caution:

      Complete Form 3471 when required (all applicants are in final status) for returns ready to be sent to processing. Enter the RPD on line 4. See IRM 3.21.263.5.10.6 to determine when Form 3471 is required and for instructions on computing the RPD.

    • If rejected (primary or secondary, if applicable), write "ITIN Reject" on the tax return. These returns will be referred to Entity even if dependent Form W-7s are still pending.

    • If suspended, leave the return with the application for filing on the suspense shelves.

    • Flag the entire family pack (Form W-7s/Form W-7SP, Statute return with all other tax returns, etc.) for assigned or rejected primary and secondary applicants for Lead action.

  12. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ :≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  13. Pending Status: The RTS has not been able to process the application to set a final status to the application you are currently working. The RTS will save all the data you have input. You will be able to immediately attempt to correct the pending condition by clicking the Resubmit button. If you are unable to clear the pending status, annotate pending in the upper left corner of the application, annotate the DLN in the upper right hand corner and turn sideways in the batch to alert you that this application still needs to be worked. You will be able to continue entering additional applications by clicking on the Enter Another W-7 Application button.

    Caution:

    Before returning the batch to the cart try to ensure that all pending applications are completed to final status. If the entire batch is in pending status, replace on cart and advise work leader that this batch must be worked for final status. If a pending application is accidentally left in batch Clerical will bring back to TE for final status assignment.

  14. Check copy: If assigned, edit the ITIN on the front of the check copy. If the name on the check is not the primary taxpayer, also edit the primary taxpayer name on the check copy. If the primary taxpayer is rejected, edit "ITIN Reject" on the check copy. If suspended, do not edit check copy until the final action (assigned or rejected) is taken. If check copy has no remittance DLN annotated as shown below, do not edit the check.

    Example:

    20009–XXX-XXXXX-X; 07009–XXX-XXXXX.

  15. CP Notices: Document external CP Notices (CP 11, 12, 13, 54) by editing the assigned ITIN(s) in the top center margin of the CP Notice.

  16. Form 2848: Edit the ITIN, or "ITIN Reject" , or "No W-7" in the SSN area of line 1 on Form 2848 after the W-7 Application is processed.

    Note:

    Edit even when Form 2848 is invalid.

  17. Form 3949, Information Report Referral: Edit the ITIN, or "ITIN Reject" , or" No W-7" in the SSN line 1c of Form 3949 after the Form W-7 application is processed.

3.21.263.5.4.2  (01-01-2014)
W-7 Potential Duplicate and Names Research Screen

  1. The RTS will run all business rules validations, including the OFAC check, to identify any potential duplicate W-7 record(s) in the data base.

  2. The Document Locator Numbers (DLNs) of all potential duplicates will be displayed with their current status.

  3. To identify a true duplicate, select the DLN and review the following fields of each potential duplicate:

    • Date of birth

    • Name (current and name at birth)

    • Country of birth

      Caution:

      Be sure to research RTS for duplicate Hard Reject Cases.

      Reminder:

      You must close each potential duplicate screen ("X" in the top right corner) when the review is complete.

  4. Use the table below to work cases listed on the potential duplicate screen:

    If... Then...
    A duplicate application was previously assigned an ITIN,
    1. Select the check box to the left of the DLN.

    2. Select "Duplicate" button.

    3. Write the ITIN along the right side of the Form W-7 and on the tax return.

    A duplicate application is currently in suspense,
    1. Flag the current document to alert clerical of the suspense duplication.

    2. Select "Duplicate" button.

    Note:

    If primary is different, do NOT identify as duplicate.

    A primary duplicate application was previously rejected with other than R 17,
    1. Notate the DLN(s) of the rejected applications.

    2. Select "Not a Duplicate" button.

    3. Research to determine the reason for the reject(s).

    4. Verify the tax return is for the same tax year as the "rejected" application,.

    5. Write "COPY" on the tax return(s).

      Caution:

      Do not write "COPY" on Form 1040X or any tax return that is annotated "amended" even if you find evidence of a prior submission.

    6. Forward the return for processing.

    The duplicate application was previously rejected R 17,
    1. Select "Not a duplicate" button.

    2. Forward the return for processing as an original.

    A duplicate application is not located,
    1. Select "Not a Duplicate" button.

    2. Forward the return for processing.

    If an IRSN is identified in the NAMES screen, Edit the IRSN on Line 6f of Form W-7.

    Note:

    If review of the attached return shows it is a duplicate of a return filed under the IRSN, staple this return to the back of the Form W-7/documentation. Route to Files for filing under the current Form W-7 DLN. Do NOT process.

  5. In some cases, potential duplicate applications may not display on the Potential Duplicate Screen. Review the application for any of the following:

    • Hyphenated versus non-hyphenated names

    • Transposition of middle and surname

    • Omission of a middle or surname

  6. If any of the inconsistencies listed in (5) above are found in the assigned application, enter the name as shown for the entry inconsistent with the Form W-7 name. For example, Form W-7 lists the name as John Smith Jones. An attached document shows the name as John Smith. Change the RTS name to John Smith and submit.

  7. Use the table below to continue processing:

    If... Then...
    All identifying information shown in (4) above is the same on both applications, Flag the case for work leader review and action.
    All identifying information is not the same for both applications, Continue processing the application.

  8. The work leader will:

    • Verify the duplicate ITIN is valid.

    • Perfect the name control of the current application in RTS to match the assigned application by adding or removing a hyphen or space, or by moving the middle and surnames to the appropriate RTS field.

    • Enter a note in the Remarks field stating the previously assigned application should not be altered.

    • Override the application to R 02 status if correcting name control on the current application does not generate R 02.

  9. Review the temporary W-7 Status screen:

    If... Then...
    The NAMES research screen displays, Research for a valid SSN on IDRS using CC NAMES.
    A valid SSN is found,

    Reminder:

    Be sure to make a note of the SSN for entry to RTS.

    1. Select "RO1" from the drop-down box.

    2. Enter the SSN found on IDRS in the SSN field.

    3. Select "Submit" button.

3.21.263.5.5  (08-15-2013)
Revoke and Override Processing (Leads/Managers Only)

  1. The revoke and override features will be enabled for those users who have been identified as work leaders or managers. These two functions will not be enabled for any other user of the RTS.

  2. The work leader or manager will be able to revoke an assigned ITIN or override a status code when any of the following reasons are identified:

    • Applicant was previously assigned an ITIN and it was not determined during the initial processing phase.

    • Applicant has a SSN and it was not determined during the initial processing phase.

    • Applicant did not provide sufficient information to substantiate the assignment of the ITIN.

    • ITIN was assigned erroneously.

    • The suspense or reject status was assigned erroneously.

    • Decedent Applicant

  3. Additionally, override can be used to address any unique condition that will require special handling.

    Caution:

    The work leader or manager must ensure that the application data is complete and exercise extreme caution before using the override function. The override function will not run any of the consistency or validity checks or apply any of the business rules. Ensure all required Form W-7 data is correctly entered to RTS (especially the DOB) so that the IDRS entity correctly posts.

  4. If the user selects the Override Status from the W-7 Application View screen the Override Status screen will display.

  5. If the user selects Revoke ITIN from the W-7 Application View screen the Revoke ITIN screen will display.

  6. See IRM 3.21.263.8.3.6 and IRM 3.21.263.8.3.7 for navigational instructions.

  7. If multiple ITINs have been assigned, see IRM 3.21.263.5.7, for merge guidance.

  8. When the revocation is complete, update the Remarks Screen to show why the ITIN was revoked. Examples include ""Form 4442 dated 01-25-13 from employee 5801XXXXX says merged to XXX-XX-XXXX" . Attach the documentation used to ask for the revocation to Form 9856, Attachment Alert, showing the original DLN of the ITIN application.

    Caution:

    If the Form 4442 is being routed to another area such as Entity, route Form 4442 to that appropriate area and do not complete Form 9856 for filing. If the Form W-7 DLN is older than 7 years from the current date and is not being routed to another area, mark the documentation with a red "C" for classified waste.

3.21.263.5.6  (04-25-2013)
Quality Review and Secondary Review Team

  1. Quality Reviewers use this IRM to determine corrective action. When procedures (IRM, SERP or ITIN Alert) are not followed, quote the reference for the correct procedure and charge an error.

  2. All ITIN applications are held systemically for three business days to allow for quality review. All reviews should be completed within the three day hold period. Cases not reviewed within that time-frame will be released.

    Note:

    The Real Time System (RTS) updates the Integrated Data Retrieval System (IDRS) for certain entity actions only when input to RTS by Submission Processing (SP) ITIN Lead or Tax Examiner profiles.

  3. Any entity changes made to RTS by Quality Review (QR) that are not rebutted and involve the following require additional actions by SP Lead TE or TE to update on IDRS:

    • Name Change Only, or

    • Address Change Only, or

    • Both, or

    • Date of Birth Only

  4. If an application was assigned, suspended or rejected erroneously, in addition to charging an error, Quality Review will complete Form 5963, Quality Review Assurance Review Notice.

    Reminder:

    If an identification document (ID) has a questionable discrepancy but was processed as valid, charge an error. If an ID is valid but was processed as having a questionable discrepancy, charge an error. IRM 3.21.263.5.3.4.2, IRM 3.21.263.5.3.4.4 # and ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  5. Additionally, the Quality Reviewer will return the entire application package to the team manager for employee feedback.

    Caution:

    The entire ITIN application package must be kept together. When Quality Review pulls samples for review, do not separate Form W-7 associated with a tax return, exception documentation, or supporting identification documentation.

  6. If the error is not rebutted and is one of the specific entity changes listed in paragraph 3 above, the Lead TE/TE must now update IDRS by accessing RTS and take the following actions:

    • Access the QR change on RTS

    • Select the same "Reason for Change" as the QR corrective input

    • Select "submit"

  7. The ITIN Operations Manager will designate tax examiners for the Secondary Review Team (SRT).

  8. The SRT will pull a sample of applications with Orange Tags from the Suspense Wall. The sample will be obtained by the following steps:

    • Locate Julian Date on Suspense Wall

    • Locate applications containing original documents

    • Count Orange Tags until the 10th tag is located

    • Pull application (and associated family pack) from the suspense Wall

  9. Review the sample in the following manner:

    • Dissemble the entire family pack of applications

    • Arrange documents to allow viewing of the same type of document side-by-side. For example, place all birth certificates side-by-side.

    • Complete basic document examination using direct light, transmitted light, side light, magnifying glasses, jeweler loupes, ultra-violet (UV) light or the Mexican government special decoder (for Mexican matricula cards only) as needed to identify security features and to determine questionable characteristics of documents.

    • Review all parts of the application package (Form W-7s, identification documents, tax returns, Form W-2s, envelopes, etc.) for questionable characteristics/discrepancies. See the Travel Document Examination Guide. See IRM 3.21.263.5.3.4.2, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . The table below gives IRM sections, figures, exhibits and alerts specific for each type of document.

    Reminder:

    Always review all current SERP alerts.

    If a ... Then see the following reference(s)...
    Passport
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    If a Mexican passport, see also≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Visa
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Mexican voter registration
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    National ID Card (Consular or Mexican Matricula)
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  10. Enter the data from each family pack into the Orange Tag Secondary Review Spreadsheet.

  11. Review the data from the Orange Tag Secondary Review Spreadsheet as follows:

    • Review regularly using various search criteria to identify patterns (determine if multiple applications have similar questionable characteristics/discrepancies).

    • When patterns are identified, consolidate potential scheme characteristics/discrepancies for the ITIN Operations Manager and Analyst. Information should include common characteristics:
      Document characteristics
      family information (filing status, number of dependents etc.)
      Refund and Additional Child Tax Credit (ACTC)
      Address/geographical area
      Notary/tax preparer information
      Estimate of number of submissions based on the sample pulls

  12. Refile applications to the Suspense Wall.

3.21.263.5.7  (01-14-2009)
Merging Accounts General Information

  1. The ITIN Unit can revoke a previously assigned ITIN for specific situations. The ITIN Unit may receive referral inquiries from other functional areas requesting revoke action.

    Caution:

    These requests should be sent to the ITIN Unit only after the functional area completes any required merge action.

    Note:

    Revoke actions update the RTS database and convert IDRS records to an abbreviated picture format that prevents any future IDRS transaction from posting. All entity and tax account corrections must be posted on IDRS prior to sending the request to revoke in RTS to the ITIN Unit. These IDRS actions are not handled by the ITIN Unit.

  2. ITIN merge action on IDRS is necessary if any of the following apply:

    • Applicant has been assigned an IRS Temporary Identification Number (IRSN) - the IRSN will be merged to the newly assigned ITIN.

    • Applicant has a previously assigned ITIN - when research indicates the applicant was assigned multiple ITINs, the earliest assigned ITIN will be considered the primary. All others will be merged to that record.

      Exception:

      If a later ITIN has a posted return (TC 150) on the account it will be considered the primary.

    • Applicant has been assigned a valid SSN from the SSA.

  3. The ITIN Unit may identify a merge condition during initial processing or while working subsequent correspondence from the applicant. The Tax Examiner will flag all merge condition cases by turning them up in the batch and placing on top of the batch cart to be worked by the Lead prior to releasing batch to Clerical.

3.21.263.5.7.1  (01-14-2009)
Merge Procedures (Leads Only)

  1. The ITIN Unit may identify a merge condition, as noted above. The Lead will work all such cases before releasing the batch to clerical. The Lead will:

    1. Complete Revoke actions on RTS only if there is an indication that the merge action has already been completed or is not required by SP Entity or Accounts Management.

    2. If there is no indication of a prior merge action or annotation that it is not required, prepare Form 4442, annotate "Merge Action" across the top, and include all TINs (SSN, ITIN) for the applicant on the referral. In the case of multiple ITINs, the Lead must specify which ITIN was issued first. The final decision as to what ITIN will appear on Master File will be left to the functional area that actually performs the merge.

    3. Route the batch and Form 4442 to clerical for further processing and routing of Form 4442.

      Note:

      Form 4442 will be routed to SP Entity Function by the Clerical Unit.

3.21.263.5.8  (01-10-2011)
Acceptance Agent Telephone Contacts

  1. Certifying Acceptance Agents (CAAs) must initially follow routine procedures (including researching Form W-7 and related publications) for answers to questions regarding the status of an ITIN. If they need additional guidance, they may call the dedicated telephone line as noted in their CAA agreement with the IRS.

  2. Designated employees in the ITIN Operations only answer CAA telephone calls that relate to ITIN status or notice inquiries. All inquiries that pertain to tax returns or tax related issues or calls from parties other than CAAs are directed to 1-800-829-1040 (inside the U.S.) or 267-941-1000 (outside the U.S.).

3.21.263.5.8.1  (01-01-2011)
Oral Communication Requirements

  1. In every initial telephone contact with a CAA, telephone employees are required to do the following:

    • Greet the applicant - Identify the Service, your office, provide your name and identification number (badge number) and offer assistance.

      Example:

      "IRS ITIN Operations, this is Mr. Smith, my badge ID number is 1234567. How may I assist you?"

    • Verify Disclosure - See IRM 3.21.263.5.8.2 below.

      Note:

      If the caller is not a CAA or authorized representative, primary or alternate contact of record for a CAA, refer as noted in IRM 3.21.263.5.8(2) above.

  2. Key points for every call include the following:

    • Maintain professional courtesy throughout the call.

    • Determine specific reason for the call.

    • Control direction of the call, and remain focused on resolving the applicants issues.

    • Give accurate and complete assistance necessary to address ITIN status or notice inquiries.

    • Use appropriate hold procedures and place caller on hold only if the information being researched is not readily available. The telephone assistor must explain why the CAA will be placed on hold, ask for permission to place the caller on hold, wait for their response, avoid distractions, explain the delay, and thank the CAA for holding.

    • Determine the action to be taken and advise CAA of the resolution.

    • Use professionalism when terminating the call.

3.21.263.5.8.2  (01-01-2011)
Disclosure for Acceptance Agents

  1. It is the responsibility of all IRS employees to protect taxpayer confidentiality, and to understand when disclosure of taxpayer information is authorized by law.

  2. Assistors on the AA telephone line must first identify the caller and verify that they are speaking with a CAA by securing their name, Employer Identification Number (EIN) and AA Office Code as listed with IRS. The Electronic Filing Identification Number (EFIN) should also be secured for large corporate CAA accounts. Once the caller has provided the information, confirm their CAA status by researching the RTS using the Acceptance Agent Search and Acceptance Agent View Screens.

    Note:

    CAA must be in approved/active status in order to receive information on applicants. Individuals listed as an authorized representative(s), primary or alternate contact of record for a CAA will be treated the same as the CAA for disclosure purposes.

  3. Employees must also verify that the CAA is authorized to receive information on the specific applicant in question. Secure the following information from the CAA and research the RTS for the applicant by using the W-7 Search Screen. See IRM 3.21.263.8.4.1:

    • Name

    • Date of Birth

    • Country of Citizenship (optional)

  4. Once the application in question is located, compare the CAA name, EIN, and office code in the AA Submission Information section of the W-7 Application View screen to ensure the caller is the CAA of record.

  5. The taxpayer's signature on Form W-7 authorizes the IRS to disclose to the CAA only information necessary to resolve matters regarding assignment of an ITIN, including any previously assigned taxpayer identifying numbers.

    Note:

    The Jurat, penalty of perjury statement, found in the Sign Here area of the Form W-7 serves as the authorization to release the information. If you have questions about which information to disclose see your Lead.

  6. Refer to the information in the table below for specific authentication guidance.

    If ... Then ...
    The caller verified all required information and is authorized to receive the applicant information, Continue responding to the inquiry and provide the requested status information and/or notice response action.
    The caller did not meet all disclosure requirements, Do not provide any account or applicant information . Advise the caller that you are unable to disclose information regarding the application because of disclosure provisions. Advise information/notices will be sent to the address of record.

    Note:

    You may discuss general ITIN information but nothing specific to the applicant.

    A third party calls to report a CAA for suspected fraudulent activity, Advise them to E-mail the information directly to ITINProgramOffice@irs.gov

3.21.263.5.8.3  (01-01-2011)
AA Oral Testimony

  1. Accept oral testimony only if the following has occurred:

    • IRS input/transcription error

    • Applicant transposed numbers or letters in error

    • Address perfection is needed (missing apt number, transposed house number etc.)

  2. Do not, under any circumstances, accept oral testimony for signature or exception documentation being presented.

  3. After entering the corrected data, input "Oral Testimony" in the remarks or comments field.

3.21.263.5.8.4  (03-20-2012)
Responding to CAA Inquiries

  1. Designated ITIN Operations employees responding to CAA telephone inquiries are authorized to:

    • provide status or notice inquiry information to CAAs on their client's applications;

      Example:

      CAA inquires about the status of a client's application or inquires about a notice in hand. RTS indicates that the application is in Suspense status. Advise of the status, the reason for the status, actions/response needed to perfect the application, where to send the required information, and how long the CAA should allow for the ITIN Operation response.

      Exception:

      If the CAA is calling to discuss why they were revoked from the CAA program, advise them that the decision was made by the ITIN Policy Section (IPS). Tell them to call the IPS at 404-338-7085 (or 8963) or email the IPS at itinprogramoffice@irs.gov.

    • reissue notices as appropriate.

      Caution:

      Do not attempt to reissue a notice that was issued less than two weeks ago. If history indicates that the notice has been reissued before, be sure to verify the address with the CAA prior to reissuing the notice. If no change in the address of record or only an address perfection is needed, reissue the notice. If an address change is needed, request must be submitted in writing.

  2. Telephone assistors can check the status of up to five applications for a CAA on a single call. Any CAA status request that exceeds five applicants must be faxed to the ITIN Operation and include the client's full name, DOB, date application submitted, Case Reference Number (if known) and COC (optional). The Austin Fax Number for a CAA is 512-433-5905.

  3. CAA faxed request with ten or less applicants may be worked in the AA Telephone Unit when telephone demands are slow, at management's discretion, if the response can be provided within 24 business hours. If disclosure is met, research the applications that have met the required processing time-lines. Write the status on the list received and reissue the notice, if appropriate, to the address on file. If the applicant is not located in RTS, write "W-7 application not found" in the space provided on the list. Refer to IRM 3.21.263.5.8.5 and IRM 11.3.1.11 for specific faxing guidelines for both receiving and sending faxes. Once the information has been returned to the CAA, staple the fax confirmation sheet to the listing and file it in the AA Listings box under the proper CAA file.

  4. If disclosure is not met, refer to the Customer Service line as indicated in IRM 3.21.263.5.8 above.

  5. All other CAA requests that cannot be worked in the AA Telephone Unit or exceed ten applicants will be placed in a designated basket to be worked. CAAs should be advised that these requests will be worked within 30 calendar days of receipt.

  6. Employees are not authorized to make changes/updates to applications while staffing the CAA telephone line unless it meets AA oral testimony criteria as noted in IRM 3.21.263.5.8.3. This includes no changes to entity information (name or address), DOB, COC, DOE, Reason Codes etc.

  7. When a CAA inquires about the status of their clients application or has received a notice from the ITIN database, determine actions using the table below.

    Note:

    Carefully review all remarks on the W-7 Application View Screen as well as comments on the W-7 History Screen before working the case.

    If CAA inquires regarding... And... Then...
    Status of their client's application, It has been less than six (6) weeks since the application was submitted, Advise CAA to allow for normal processing time-frame.
    It has been more than six (6) weeks since application was submitted and applicant has not received any notice, research the RTS for status of the application. If research shows application status is Assign (CP 565 A/B),

    Note:

    If application was filed during peak filing season (January 15 through April 30) or from abroad, allow 10 weeks.

    Advise CAA that the ITIN has been assigned and they will receive notification of the number by mail. Reissue CP 565 assignment notice, after verifying mailing address, if appropriate.
    It has been more than six (6) weeks and research shows application status is Suspense (CP 566),
    1. Advise CAA that the application is in suspense status and additional information required to continue processing the application. See IRM 3.21.263.4.8.1 for ITIN Suspense Reason Codes.

      Caution:

      If the CAA will not be able to submit the application before the 60 day processing period expires then advise CAA that applicant will need to reapply.

    2. If oral testimony is appropriate, and the CAA can provide the correct information, update ITIN database and assign ITIN. Advise CAA that an assignment letter should be received in 2-3 weeks.

    3. If oral testimony cannot be applied, then advise CAA to respond to the notice by securing the necessary information from the applicant and mail to the ITIN Operations.

    It has been more than six (6) weeks and research shows application status is Reject (CP 567/569),
    1. Advise CAA that the application has been rejected and the reason for the rejection. See IRM 3.21.263.4.8.2 for ITIN Rejection Codes.

    2. If applicant still requires an ITIN, advise the CAA to respond to the notice by securing the required information from the applicant, and submit ting a new application by mail to the ITIN Operations.

      Caution:

      If RTS shows CP 569 HR 1, review the Remarks Screen. If this screen shows Letter 4939 sent due to Form W-2 name mis-match with the primary or secondary taxpayer on the return, applicant must send the requested information for the ITINs to be assigned. See IRM 3.21.263.5.3.2 and Exhibit 3.21.263-45.

      If the information is not received within 45 days of the date of the letter, no ITINs will be assigned and the return will be processed with an IRS temporary identification number (IRSN) unless the primary taxpayer already has an ITIN.

    Research shows application status OFAC Advise CAA additional time is needed for processing and to allow 90 days from the date of this contact before inquiring again about the status.

    Note:

    No NOT advise CAA of OFAC status.

    It has been more than six (6) weeks and research does not show the application in the RTS,

    Note:

    If application was filed during peak filing season (January 15 through April 30) or from abroad, allow 10 weeks.

    1. Advise CAA we show no record of application and to resubmit application. If applicant meets TAS criteria, complete Form 911. Advise the CAA of the TAS referral, IRM 3.21.263.4.10.

3.21.263.5.8.5  (01-01-2011)
Methods for Communication of Confidential ITIN Information

  1. Disclosure and security rules must be followed when dealing with CAAs via telephone or electronic media.

  2. Although disclosure rules may allow the disclosure of ITIN information to the CAA, disclosure is prohibited if the information cannot be transmitted by an acceptable secure method.

    Example:

    If you are asked to submit ITIN information via E-mail to a CAA, you cannot transmit that information. Although the CAA has a legal right to that information, E-mail is not an approved secure method. As an alternative, the information can be provided by regular mail or another acceptable method.

  3. Faxing information presents more security vulnerabilities, therefore careful consideration of all disclosure requirements is especially important. For additional information refer to IRM 11.3.1.10. Faxing of ITIN information should only be used in those situations where the CAA has approved use of the faxing method for the information involved. Do not accept faxes of new Form W-7s from CAAs. The only exception to this rule is in the case of gaming industry officials with a special agreement with the IRS. Refer to IRM 3.21.263.5.9.4. Procedures for fax transmissions of ITIN information to CAAs include the following:

    • Verify disclosure before releasing any information to a CAA.

    • Determine the specific information required to properly respond to the CAA's question. Only ITIN status information should be faxed.

    • Verify the CAA's address and fax number. This information should match the information already on RTS. If it does not, do not release information via fax until the CAA updates this information with the IPS.

    • Inform the CAA of the security limitations inherent in the use of the fax.

    • Use a cover sheet, identifying the person for whom the information is intended and the number of pages being transmitted. Do not include confidential ITIN information specific to the applicant on a cover sheet. The information should be faxed in an order in which the cover sheet will become the first page covering the faxed ITIN information.

      Note:

      All cover sheets must contain the following disclaimer statement: "This communication is intended for the sole use of the individual to whom it is addressed and may contain information that is privileged, confidential, and exempt from disclosure under applicable law. If the reader of this communication is not the intended recipient or the employee agent for delivering the communication to the intended recipient, you are hereby notified that any dissemination, distribution, or copying of this communication may be strictly prohibited. If you have received this communication in error, please notify the sender by telephone (collect, if necessary) and return the communication to the address above via the United States Postal Service. Thank you" .

  4. CAA calls to the AA Telephone line should be answered at the time of the call. If it is necessary for the CAA to leave a voice message, the call should be returned within 24 business hours of the time of receipt of the call, unless otherwise directed.

  5. Since ITIN information is protected under disclosure laws, employees may not leave specific applicant information for a CAA on an answering machine or voice mail. Use the following guidelines for leaving information on answering machines or voice mail.

    If... Then...
    The telephone number reached can be verified or authenticated as that of the CAA,

    Note:

    "Verified" or "authenticated" in this case means the greeting on the answering machine or voice mail refers to the CAA being contacted,

    Leave the following information:
    • Your name and ID number

    • Identify the Service and your office (i.e., IRS, ITIN Operations)

    • Indicate that you are calling in response to the CAA's inquiry regarding (name of applicant or reference number) on (date)

    • Return telephone number

    • The name of the person who should return the call

    The telephone number reached cannot be verified or authenticated as that of the CAA,

    Note:

    "Verified" or "authenticated" in this case means the greeting on the answering machine or voice mail refers to the CAA being contacted,

    Leave the following information:
    • Your name and ID number

    • Identify the Service and your office (i.e., IRS, ITIN Operations

    • Indicate that the call is in response to an earlier inquiry/request from an individual at that telephone number

    • Return telephone number

3.21.263.5.9  (10-14-2008)
Special Processing Issues

  1. The following subsections provide assistance with special processing issues.

3.21.263.5.9.1  (08-13-2012)
FIRPTA

  1. The ITIN unit will receive FIRPTA related ITIN applications both directly through the mail from the applicant or their representative and/or photocopies through the FIRPTA unit in the Ogden Submissions Processing Center (OSPC) or Ogden Accounts Management Center(OAMC).

  2. The following forms are related to the FIRPTA process:

    • Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests

    • Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests

    • Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests

    Note:

    Applications that indicate the Reason for Submitting is Box "h" with Exception 4 annotated or applications that include a copy of a sales contract, property deed or other documentation as evidence of the purchase of property should also be treated as FIRPTA applications.

  3. Once the ITIN is assigned, annotate it on the FIRPTA Form 8288 series or FIRPTA letters, clearly indicating which ITIN belongs to which applicant (husband or wife) and take the following actions:

    Note:

    The 10 day processing deadline does not apply if the supporting ID does not meet the established guidelines; see IRM 3.21.263.4.6. Continue normal RTS processing for suspended cases. Once the ITIN is assigned, follow the instructions in the table below:

    If... Then...
    Form 8288 or Form 8288-A and Form W-7 is received at OSPC, OSPC will:
    • Photocopy Form 8288 / Form 8288-A.

    • Mark or stamp "copy" .

    • Attach copy of Form 8288 / Form 8288-A to the original Form W-7 and associated documentation (may include original passports, medical or school records, photo ID, etc.).

    • Send Form W-7 package to AUSPC via Form 3210 using UPS Next Day Air.

    Note:

    Form W-7s will be shipped to AUSPC on Monday, Wednesday, and Friday

    . Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on copy of Form 8288/Form 8288-A.

    • Fax copy of Form 8288/Form 8288-A with acknowledged Form 3210 to OSPC at 801–620–6575

      Caution:

      Form 8288 received with a remittance is indicated by an IRSN written on Form W-7 in the "for IRS use only box" area. After the Form W-7 is processed and an ITIN assigned, complete Form 4442 to merge IRSN and ITIN, attach faxed copy of Form 8288, and route to Entity.

    Form 8288/Form 8288-A and Form W-7 is received at AUSPC,

    Caution:

    If Form 8288-A, Form W-7 and a Form 1040NR tax return is received at AUSPC, annotate the ITIN on form 8288–A, forward the original Form 8288–A with Form 1040NR tax return to AUSPC pipeline processing (these will be worked by the Code and Edit Function).

    Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on Form 8288 / Form 8288-A.

    • Send original Form 8288 / Form 8288-A to OSPC Mail Stop 6110 ATTN: FIRPTA.

    Caution:

    An IRSN edited to Form 8288 indicates received with remittance. Copy the Form 8288 (edited to show both IRSN and ITIN) and route to Entity to merge the accounts.

    Form 8288-B and Form W-7 is received at OAMC, OAMC will:
    • Photocopy Form 8288-B, mark or stamp "copy" .

    • Attach copy of Form 8288-B to the original Form W-7 and all associated documentation

    • Send to AUSPC via Form 3210.

    Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on copy of Form 8288-B.

    • Fax copy of Form 8288-B and any FIRPTA related exception documentation (contract of sale, settlement statement, etc.) with acknowledged Form 3210 to OAMC at 801–620–4511.

    • Treat faxed copy of Form 8288–B as classified waste.

    Form 8288-B and Form W-7 is received at AUSPC, Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on Form 8288-B.

    • Send original Form 8288-B and any FIRPTA related documentation (contract of sale, settlement statement, etc.) to OAMC Mail Stop 6732.

    Letter 3793 and Form W-7 is received ar AUSPC, Within 10 days od receipt, AUSPC will:
    • Annotate ITIN on letter in Tax Identification Number field.

    • Send original letter and any FIRPTA related documentation( contract of sale, settlement statement, For 8288-A, etc.) to OAMC, Mail Stop 6732.

    Letter 3794 and Form W-7 is received at AUSPC Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on letter in Tax Identification Number field.

    • send original letter and any FIRPTA related documentation (contract of sale, settlement statement, Form 8288-A etc.) to OSPC, Mail Stop 6110.

    Letter 3793 and Form W-7 is received at OAMC OAMC will:
    • Photocopy letter and mark or stamp "copy" .

    • Attach copy of letter to the original Form W-7 and all associated documentation (passports, school or medical records, photo ID etc.)

    • Send to AUSPC via Form 3210 using UPS Next Day Air.

    Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on copy of letter.

    • Fax copy of letter with acknowledged Form 3210 to OAMC at 801–620–4511.

    • Treat faxed copy of letter as classified waste.

    Letter 3794 and Form W-7 is received at OSPC, OSPC will:
    • Photocopy letter and mark or stamp "copy" .

    • Attach copy of letter to the original Form W-7 and all associated documentation (passports, school or medical records, photo ID, etc.)

    • Send to AUSPC via Form 3210 using UPS Next Day Air.

    Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on copy of letter.

    • Fax copy of letter with acknowledged Form 3210 to OSPC at 801–620–6575.

    • Treat faxed copy of letter as classified waste.

  4. Enter remarks field with the following "FIRPTA" .

3.21.263.5.9.2  (01-01-2014)
Decedent

  1. Refer decedent applications to your Lead. The Lead will deliver to designated employees for processing.

  2. Decedent inventory will consist of two types of inquiries:

    • Form W-7 Applications for deceased individuals submitted for initial processing.

    • Notification of death of an ITIN recipient which requires Revoke action.

  3. As a result of an ITIN policy change, on April 1, 2009, the IRS began processing Form W-7. Application for IRS Individual Identification Number, received for deceased applicants who provide proof (tax return attached with applicant listed as primary, secondary or dependent taxpayer) of a legitimate tax need for the number. In addition to meeting all other requirements in the Form W-7 instructions, applications for deceased applicants must also include the following additional documentation to substantiate the date of death:

    If ... And ... Then ...
    Decedent applicant is the primary taxpayer on the return, A court appointed personal representative is submitting the application and return, Attach a copy of the court certificate showing the appointment.
    Decedent applicant is the primary taxpayer on the return, A person other than a court appointed personal representative or surviving spouse on a joint return is submitting the application and return, Attach Form 1310 and proof of death (death certificate or formal notification from appropriate government office informing the next of kin of the decedent's death).
    Decedent applicant is the primary or secondary taxpayer on a joint return, The surviving spouse is submitting the application and return, N/A. No additional documentation is required.
    Decedent applicant is a qualifying child under age 18, Listed as a dependent on the return, Attach birth certificate and proof of death (death certificate or formal notification from appropriate government office informing the next of kin of the decedent's death).

    Note:

    If a passport is submitted with the Form W-7, a birth certificate will not be required.

    Decedent applicant is a qualifying relative age 18 or over, Listed as a dependent on the return, Attach proof of death (death certificate or formal notification from appropriate government office informing the next of kin of the decedent's death).

  4. When entering the decedent application on RTS, enter the name of the person who signed the W-7 application as an "in care of" name on Line 2, Applicant's Mailing Address (first line) and the "in care of" address (second line).

  5. Once the application is entered and submitted on RTS it will automatically result in a reject condition (R 11) as a result of the presence of an entry in the Date of Death field, which is required. Additionally other suspense or reject reason codes may apply. Therefore, all decedent applications that are processed must be flagged for Override action.

  6. The designated lead/manager or designee should complete the Override action within 3 days to prevent an erroneous notice from being issued. Refer to IRM 3.21.263.8.3.6 When performing the Override action on RTS, select "Other" as the Reason for Override and enter "DECD" in the space provided, as the reason for overriding the status. Continue processing as follows:

    If ... Then ...
    The only condition preventing assignment is an R 11, Select Assigned as the new status.

    Exception:

    If any of the additional documentation required to substantiate the date of death is missing or incomplete, select Suspended as the new status and enter S 01 or S 02 as appropriate for the New Reason Code.

    The condition preventing assignment is an R 11 and additional reject code(s) Select Rejected as the new status and enter the remaining reject codes (up to 5) as the New Reason Code.

    Note:

    This will prevent the R 11 notice language from being generated on the CP 567.

    The condition preventing assignment is an R 11 and suspense code(s), Select Suspended as the new status and enter the remaining suspense codes (up to 5) as the New Reason Code.

    Note:

    If any of the additional documentation required to substantiate the date of death is missing or incomplete, enter S 01 or S 02 as appropriate for one of the New Reason Codes.

    The condition preventing assignment is an R 11 and additional reject and suspense codes, Select Rejected as the new status and enter the remaining reject codes (up to 5) as the New Reason Code.

    Note:

    For applications identified as "Killed in Terrorist Action" (KITA) refer to IRM 3.21.263.5.9.3 for specific handling instructions.

  7. When notified of the death of an ITIN recipient, Revoke action is necessary. Refer to IRM 3.21.263.8.3.7. The notification may come from an internal (referral on Form 4442) or external (correspondence) source. Flag for Revoke action and refer to lead/manager.

  8. The lead/manager or designee will search the RTS using the ITIN provided. The Revoke ITIN Screen will be accessed by selecting Revoke ITIN from the Reason for Change drop-down box on the W-7 Application View Screen, and clicking the Edit button. Select" R 11, Applicant is Deceased" as the Reason for Revoke and enter the Date of Death field and death certificate information (issuing authority and certificate number) in the Comments Section and click the Submit button.

3.21.263.5.9.3  (10-14-2008)
Killed in Terrorist Action (KITA) - Leads Only

  1. Expedite these applications. The Victims of Terrorism Tax Relief Act of 2001 amends the IRC to exempt from income taxes any individual who dies:

    • As a result of wounds or injury incurred due to the terrorist attacks against the U.S. on April 19, 1995, or September 11, 2001.

    • As a result of illness incurred due to a terrorist attack involving anthrax occurring on or after September 11, 2001, and before January 1, 2002, unless the individual(s) was a perpetrator of the attacks.

      Note:

      See Publication 3920, Tax Relief for Victims of Terrorist Attacks, for additional information.

  2. When the decedent is a nonresident alien that has neither a SSNnor an IRS Individual Taxpayer Identification Number (ITIN), and was not required to file a federal tax return for any tax year, an assignment of an ITIN is necessary.

  3. Form 1040NR, U.S. Nonresident Alien Income Tax Return, with appropriate attachments, will be filed through the Service's KITA coordinator. The Form 1040NR will be identified with KITA and the event above the title on the Form 1040NR. The attachments will include a Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer and a state-issued death certificate. Additional documentation may or may not be attached, such as translation documents, notarized documents, court certification showing personal representation, etc.

  4. The Form 1040NR and the attached documents will be hand delivered to the ITIN Department Manager by the SPC KITA coordinator for preparation of Form W-7.

  5. Prior research should have been performed to determine if applicant had a valid SSN or ITIN.

  6. During initial process of Form W-7 enter "KITA" in remarks area and "Date of Death (DOD)" field. Also take the following actions:

    • Perform override procedure to assign ITIN.

    • Attach copy of the Form 1040NR and KITA supporting documentation,

    • Edit the ITIN on the Form 1040NR in the appropriate TIN area, and

    • Hand deliver Form 1040NR to the KITA coordinator for further processing.

  7. The KITA coordinator will continue the walk-through of the Form 1040NR KITA return.

3.21.263.5.9.3.1  (10-14-2008)
Completion of Form W-7 for KITA Application

  1. Research to determine if the Form 1040NR taxpayer had a valid SSN or ITIN using the name and date of birth on the death certificate.

    If... Then...
    Valid SSN or ITIN is found,
    1. Enter on Form 1040NR as the identifying number in the entity area of the return.

    2. Return Form 1040NR to KITA coordinator for further return processing.

    Valid SSN or ITIN is not found, Continue preparing a Form W-7 with the data elements beginning with 2 below.

  2. For IRS Use Only box:

    • Edit KITA on the first line.

    • Edit DOD with date of death and location of incident on the third line.

      Example:

      DOD, 9/11/2001, Pentagon.

    • Edit type of documentation attached in remarks area.

      Example:

      Death certificate, and/or court documents showing personal representative as executor or administrator of the decedent's estate.

  3. Reason You Are Submitting Form W-7 : Check box "h" and enter "KITA" in space provided.

  4. Line 1a, Name:

    • Determine the name entry from the entity area of Form 1040NR.

    • Enter last name and first name.

  5. Signature line:

    • Enter "see attached documentation" on signature line.

    • Enter current date.

    • Enter telephone number, if present.

  6. line 2, Applicant's foreign address:

    • Determine the permanent residence address from the entity area of Form 1040NR under the question: Give address in the country where you are a permanent resident.

    • Enter the address found. If address is shown as a U.S. address then determine the country by the question on Form 1040NR: Of what country were you a citizen or national during the tax year. Enter country name only.

  7. Line 3, Mailing address: Determine the mailing address from the entity area of Form 1040NR; enter address as shown.

  8. Line 4, Birth Information:

    • Enter date of birth as provided on death certificate.

    • Enter country of birth from death certificate.

    • Check the appropriate gender box from data on death certificate.

  9. Line 6, Other Information:

    Line # Action
    Line 6a - Determine the country by the question on Form 1040NR, Of what country were you a citizen or national during the tax year. Enter country name.
    Line 6b Leave blank.
    Line 6c Leave blank.
    Line 6d Check "other" box and enter "KITA" and type of documentation as entered on line 3 of For IRS Use only box.
      Enter state issued by and number of death certificate or court records.
    Line 6e Check "no" box.

  10. Take the completed Form W-7 and all related documentation immediately to your work leader for RTS input.

3.21.263.5.9.4  (01-01-2011)
Gaming Association (Leads Only)

  1. Process Gaming Association applications within 24 hours of receipt.

  2. To process a Gaming Association application, take the following steps:

    1. Receive and review faxed application from approved CAA at casino;

      Note:

      Application must include the following: Form W-7, Certificate of Accuracy ( Verify that the COA specifies the two acceptable supporting identification documents (one if a passport) that were reviewed ) and W-8BEN. The application must also include the Treaty Country and Article Number. Applicable reason boxes are "a" and "h" and Exception 2.

    2. Annotate missing information on the cover sheet, if application is incomplete, and fax back to the casino.

    3. Research the RTS for a potential duplicate application.

    4. Input Form W-7 with the fax date as the Received Date.

    5. Select "W-8 Series" from the Document Type drop-down box on the Exception/Evidence Substantiating Documentation Screen. and continue processing the application on RTS.

    6. Fax the cover letter and application back to the casino's contact with either the assigned ITIN or annotation "Rejected due to XXXXXXX" at the top of the application.

3.21.263.5.9.5  (10-14-2008)
Form 1040-C, U.S. Departing Alien Income Tax Return (Leads Only)

  1. Form 1040-C is used by aliens who intend to leave the U.S. and are required to report income received or expected to be received for the entire tax year and if required, to pay the expected tax liability on that income.

  2. Departing aliens are required to obtain a certificate of compliance from the IRS Field Assistance Area Director on Form 1040-C.

  3. The time period for a valid certificate of compliance is at least 2 weeks before the alien departs the U.S. and not more than 30 days before the departure.

  4. Those aliens who do not have a SSN and require a TIN to complete Form 1040-C to obtain a certificate of compliance will be considered meeting the requirements for filing a U.S. tax return when applying for the ITIN at the time the Form 1040-C is being completed.

  5. Due to the time-frame restrictions for processing the certificate of compliance, all Form 1040-C will be faxed along with the Form W-7 directly to the ITIN unit for processing.

  6. To process a Form 1040-C ITIN application request, take the following action:

    • Receive application and copy of Form 1040-C via fax from TAC;

    • Input application data to ITIN RTS;

      Note:

      In RTS on the Preliminary W-7 Application Data Screen, select" 1040" as the tax return type and enter the current tax year. On the W-7 Application Input Screen, enter "1040C" in the remarks.

    • Assign ITIN and annotate in TIN area of Form 1040-C;

    • Fax edited Form 1040-C back to TAC immediately, and

    • Continue processing Form W-7.

3.21.263.5.9.6  (01-10-2012)
Processing Statute Returns (Leads Only)

  1. Form W-7 application packages with tax returns with assigned or rejected primary and secondary (if applicable) ITINs with Assessment Statute Expiration Dates (ASED) and Refund Statute Expiration Dates (RSED) within 90 days of today's date referred to the lead. See IRM 3.21.263.5.4.1.

  2. Detach the statute return from the package.

  3. Hand deliver the statute return to the Clerical Unit.

  4. Return the package (non-statute returns with all Form W-7 / Form W-7SP and attachments) to the batch for normal clerical processing.

3.21.263.5.9.7  (10-14-2008)
Form W-7 with Extensions or Estimated Payments

  1. ITINs are not required to file the following:

    • Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

    • Form 1040-ES U.S. Declaration of Estimated Income Tax for Individuals

    • Form 1040ES-NR, U.S. Estimated Tax for Nonresident Alien Individuals

  2. If a Form W-7 is received with a Form 4868, Form 1040-ES or Form 1040ES-NR attached, then take the following steps:

    1. Annotate on Form 4868, Form 1040-ES or Form 1040ES-NR, in the TIN field "ITIN to be Requested" and forward to pipeline for processing.

    2. Input W-7 application to RTS.

3.21.263.5.9.8  (08-22-2013)
Missing Document Requests

  1. A designated team in the ITIN Operation maintains original documents that can not be immediately returned to the applicant (e.g., undeliverable, loose documentation etc.). Inquiries regarding missing documents are also routed to them for research via designated baskets placed throughout the ITIN Operation.

    If... Then...
    Documents are not found in existing local files
    • Original documentation may be attached to the initial application; request the application from Files to review.

      Note:

      Form 2275 may be used for this purpose. Update the Remarks Screen or Comments Field with a history item to show search for the ID was initiated, for example," F2275 to Files for W-7 to check for ID" and the current date.

    • Designated Tax Examiners will document "MDR" and the current date (e.g., 01/01/2011 MDR//), in the RTS (either the Remarks Screen or Comments Field) and document the results of the search on the MDR. Refer to Figure 3.21.263-21 for an example of a MDR.

    • If Files advises the document(s) can not be located, issue a local Missing Document Letter to the taxpayer along with Form 5646, Claim for Damage, Injury, or Death. . Update the Remarks Screen or Comment Field with history items clearly indicating the ID was not found, for example, "ID not found, Notice 1051 to advise TP with Form 5646" and the current date. Address the envelope, insert Notice 1051 and Form 5646, and place the envelope in the outgoing mail basket to Clerical.

    Documents are in existing local files and a valid applicant address is available, Update address on RTS and send ID to applicant with Notice 1051. Update the Remarks or Comment Screen with a history item clearly indicating the ID was returned to the applicant, for example, "Sent Notice 1051 w/passport and driver license back to TP" and the current date. Address the envelope, insert Notice 1051 and ID, and place the envelope in the outgoing mail basket to Clerical.
    Documents are in existing local files, but a valid applicant address is not available, Designated employees will maintain a file by postmark (month and year) and alphabetical order of applicants name, DOB, Country, Type of Documents/ Doc Codes for one year. After one year, one final attempt is made to identify a better address. If a better address is still not available documents will be classified.

    Note:

    Passports should be maintained in a separate locked file in order by country. Each envelope should contain name, DOB, type of documents/doc codes. If a better address is not found after six months, the passport should be mailed with electronic Form 14482, Return of Passport to Embassy, to the issuing country embassy. See Exhibit 3.21.263-6 for the address of the embassy. Access Form 14482 by accessing Form 14482 and completing the form. See Figure 3.21.263-22 for a picture of this electronic Form 14482.

    Figure 3.21.263-21

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Missing Document Request

    Figure 3.21.263-22

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Return of Passport to Embassy

3.21.263.5.10  (10-14-2008)
Miscellaneous Issues

  1. The following subsections provide guidance for miscellaneous processing issues.

3.21.263.5.10.1  (01-01-2012)
Prior Year Form W-7

  1. Applicants are advised to submit the most current revision of Form W-7; however, sometimes you may receive an older revision.

  2. The following Form W-7 revision years may still be processed to RTS:

    • 2011

    • 2010

    • 2009

    • 2008

    • 2007

    • 2006

    • 2005

    • 2003

    • 2002

  3. For revision years other then those listed take the following actions:

    If... Then...
    Submitted with a valid tax return,
    1. Input the data available from the old version Form W-7.

    2. The RTS will reject the application.

    3. Detach the tax return and send forward for processing.

    Submitted with an invalid tax return,
    1. Input the data available from the old version Form W-7.

    2. The RTS will hard reject the application.

    3. Associate application and tax return to CP 574 HR( local print). Return entire package to applicant.

3.21.263.5.10.2  (01-01-2011)
Dummying Form W-7

  1. Refer to the table below if a request for an ITIN is received on other than a Form W-7.

    If a request is received on other than a Form W-7. Then...
    By mail with the official jurat,

    Caution:

    Official jurat must be worded exactly as on Form W-7.

    1. Transfer all information to the appropriate lines.

    2. Attach the document containing the signed jurat to the Form W-7.

    By mail without the official jurat,
    1. Transfer all information to the appropriate lines.

    2. Input into RTS.

    3. The RTS will suspend for signature.

3.21.263.5.10.3  (01-23-2013)
Form 4442 - Inquiry Referral

  1. Form 4442, Inquiry Referral, is received from other sites requesting an action be performed on an ITIN record that is beyond their scope.

  2. Requests may include:

    • A revoke ITIN action (including notification of deceased ITIN holder, or as a result of merge action, or Criminal Investigation advises ITIN was fraudulently obtained and should be revoked)

    • A Missing Document Request (MDR) -Applicant has not received their original supporting identification documentation back and it has been more than 60 days since the application was mailed.

    • Actions taken by a TAC employee on a suspended (only) case. Form 4442 will include a copy of the appropriate ITIN RTS screen showing the action taken.

    • "OFAC" status case referrals to "OFAC" status case coordinator.

  3. Review the Form 4442 request and:

    1. Perform the action(s) requested

    2. Reject to the originator any inappropriate Form 4442.

      Example:

      Notification of an address already changed on RTS where no further SPC ITIN actions are needed or requests solely for Form W-7 in assigned or rejected status that are already in the Files Area (requestors must use established guidelines via CC ESTAB or Form 2275).

      Also reject Form 4442 forwarded because the research system (RTS, EUP, IDRS, etc.) was not available. All Form 4442 received should be beyond the scope of the sender.

3.21.263.5.10.4  (08-07-2013)
Undeliverable Mail

  1. Undeliverable mail inventory is information that was mailed directly to the applicants address of record, as listed on the ITIN RTS, and was returned to the IRS by the United States Postal Service (USPS). Undeliverable mail may consist of system generated ITIN notices, IRM 3.21.263.4.9 or original supporting documentation that the applicant submitted as a part of their application (e.g., passport, drivers license, state identification, medical record, birth certificate etc.).

    Caution:

    Review the notice or envelope to ensure that it originated from the ITIN Unit. Pull all mis-routed mail from your batch and give it to the work leader. The work leader will ensure that the work is properly routed.

  2. ITIN mail can be returned for a number of reasons including:

    • Incomplete mailing address entered in RTS.

    • Keyboard symbols entered into RTS are not recognized by the system.

    • The applicant moved since submitting their application.

    • The applicant provided an incomplete mailing address (e.g., failed to provide an apartment number on the application).

  3. When ITIN mail is returned as undeliverable, in order to process the inventory it is necessary to research for a better address for the applicant. Listed below are several research tools that are available to assist in working undeliverable inventory.

    Research Tool Description
    RTS
    1. Research RTS on the W-7 Search Screen to locate the application. IRM 3.21.263.8.4.1

    2. Click on the view link on the search results table to be directed to the W-7 Application View Screen, IRM 3.21.263.8.4.3.

    3. Change or correct (e.g., obvious misspelling of street name or incorrect address format or symbols used) address if necessary using the W-7 Edit Screen., IRM 3.21.263.8.4.4.

    IDRS Research address in IDRS (if necessary) using Command Codes (CC) INOLES, NAMES, IMFOLE, ENMOD (if necessary). Compare the notice or envelope address to the address listed in IDRS. Make address changes as appropriate in RTS based on the current status of the application.

    Note:

    For additional information on IDRS Command Codes refer to http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/idrs_command_codes_job_aid.htm

    Caution:

    CC IMFOLE and ENMOD will show the same information with the exception of pending transactions displayed on CC ENMOD (e.g., PN 014 transaction code indicates a recent address change that has not posted on Master File).

    Zip Code book or USPS.com Check ZIP code book or the USPS web site for zip code verification, correct designation (e.g., street, avenue, circle, etc.), directional indicator (e.g., N. Main Street, West 14th St., etc.), and correct spelling of street names.

  4. Check the undeliverable address against the ITIN application information entered on the RTS to verify accuracy. If Master File (MF) research indicates a different address, then re-address and re-send to address of record on MF.

  5. If the undeliverable mail has a Post Office Returned Mail Label (Yellow), check the yellow label on the envelope for a new address and correct as appropriate in RTS.

    Note:

    If the applicant has submitted a change of address through the Post Office, the yellow label will have the forwarding address.

  6. If the undeliverable mail is the CAA copy of a notice;

    1. Research to determine the reason that the notice was returned.

    2. Review the AA Submission information on the W-7 Application View Screen to identify the name of the CAA, EIN and office code.

    3. Use the AA Search Screen to locate the specific CAA. See IRM 3.21.263.8.8.2.

    4. Compare the name and address on the notice to the name and mailing address shown on the AA View Screen.IRM 3.21.263.8.8.1.

    5. If the information is the same , classify the undeliverable mail by editing it with a large "C" in red ink. No further action is required.

    6. If the information is not the same, and the application is in Assign or Suspense Status, reissue the notice and classify the undeliverable mail by editing it with a large" C" in red ink.

  7. Check envelope enclosures for other information.

    Note:

    Do not use old or previous addresses that are on documents such as drivers licenses, ID cards, etc.

  8. Use information from Form W-7 and the tax return, if available, for the address review. See IRM 3.21.263.8.3.2.5

  9. If unable to perfect the undeliverable address, and no original supporting identification documents are attached, treat undeliverable mail (CP Notices, correspondence) as classified waste.

  10. The resolution of undeliverable mail inventory that is from system generated notices is based on the type of notice that was issued and the current RTS Status. Refer to the table below.

    If ... And ... Then ...
    CP 565 - Assignment Notice A better address is found, Make the address correction on RTS by accessing the W-7 Application View Screen, and selecting "Current Mailing Address Change" as the reason for change.

    Reminder:

    Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number

    Caution:

    If you find the applicant is part of a family pack, do not update the address of the other W-7 applicants unless you have a notice for each applicant.

    Note:

    Classify the undeliverable mail by editing a large letter "C" in red ink on the notice. Clerical will strip the batches and properly dispose of the classified waste.

    A better address is not found, Classify the undeliverable mail by editing a large letter "C" in red ink on the notice.

    Note:

    Clerical will strip the batches and properly dispose of the classified waste.

    CP 566 - Suspense Notice

    Note:

    Although the undeliverable mail is a suspense notice , be sure to check the current status of the application on RTS. If the Form W-7 is present , verify the address was input correctly.

    Note:

    CP 566s are batched in DLN order and that order should be maintained through out the batch. The W-7 and tax returns from the Suspense Wall will be associated with the undeliverable correspondence when available.

    Current application status is Assign, No further action is necessary the application has already been worked from Suspense status and the applicant has been notified of the ITIN assignment. Classify the undeliverable mail.
    If the associated Suspense applications are present, verify the ITIN has been edited on the Status Sheet. Change the status to Assigned. Verify the ITIN has been edited on all tax returns. Attach Form 3471, Edit Sheet and update the RPD if applicable. Refer to IRM 3.21.263.5.10.6
    Current application status is still Suspense and a better address is found, Make the address correction on RTS by accessing the W-7 Application View Screen, and selecting "Update Documentation" as the reason for change. Update the Remarks Screen with information such as " UND BAF" to indicate a better address was found.

    Reminder:

    Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number

    Caution:

    If you find the applicant is part of a family pack, check the address of the other W-7 applicants. If the same as the address on the undeliverable mail, also correct the address on their application. If this is part of a family pack and some applications are still in suspense status, attach a Clerical Action Sheet to the family pack to refile on the suspense wall.

    Note:

    Classify the undeliverable mail by editing a large "C" in red ink on the notice.

    Current application is still in Suspense status and a better address is not found, On the W-7 Application View Screen, select "Update Documentation" as the reason for change ,enter "Undeliverable" in the Comments field and click submit.

    Reminder:

    Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number

    Note:

    Classify the undeliverable mail by editing a large letter "C" in red ink on the notice. Case will remain on the Suspense Wall until the systemic R 99.

    Current application status is Reject and a better address is found, Make the address correction on RTS by accessing the W-7 Application View Screen, and selecting "Current Mailing Address Change" as the reason for change.

    Reminder:

    Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number

    Note:

    This process will not generate a notice to the taxpayer because of the current status, however this will assist in identifying a subsequent duplicate application submission.

    Current application status is Reject and a better address is not found, No further action is necessary. A reject letter will have already been issued to this same address and the Suspense Case already pulled from the wall. Classify the document by editing it with a large red "C" .
    CP 567 - Reject Notice

    Caution:

    If you find the applicant is part of a family pack, do not update the address of the other W-7 applicants unless you have a notice for each applicant.

    A better address is found, Make the address correction on RTS by accessing the W-7 Application View Screen, and selecting "Current Mailing Address Change" as the reason for change.

    Caution:

    If application is in R 44, select "Correspondence Received (R-Status)." Input to Remarks "UND: not correspondence but better address found."

    Reminder:

    Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number.

    Note:

    This process will not generate a notice to the taxpayer because of the current status, however this will assist in identifying a subsequent duplicate application submission.

    Note:

    If CP 567 is one year or older from the application date, send the local letter (excluding reject codes 11, 14, 15, 26) and return all applicant documentation. For the excluded codes, classify the undeliverable document by editing "C" in red ink. For original documents, refer to (11) and (12 below.

    A better address is not found, Take no action. Classify the undeliverable document by editing it with a large red "C" . For original documents, refer to (11) and (12) below.
    CP 574 -Hard Reject Notice A better address is found, Staple the CP 574 to the back of the W-7 packet. Print the better address on a new envelope. Insert Form(s) W-7 and Form(s) 1040. Update the address on RTS by selecting Current Mailing Address Change from the drop down box. Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number located on the folder you are currently working (Critical).

    Note:

    If the CP 574 is one year or older send the local letter and return all applicant documentation.


    Staple the CP 574 to the back of the Form W-7. Flag the entire W-7 application package for filing in the specially designated area.
    A better address is not found, Enter "UNDL NBA" and the received date in the comments field on RTS. Select "Correspondence Received-HR" from the drop down menu on the W-7 Application View Screen and follow procedures for W-7 Application Edit Screen. Refer to IRM 3.21.263.8.4.4.

    Reminder:

    Overlay the batch number on the Preliminary W-7 Application Data Screen with the current (new) batch number.


    R 44 should generate as one of the Final Status Codes. Edit the DLN on the top right corner and annotate "R 44" on the top left corner of Form W-7 to alert Clerical not to process as a Hard Reject. Classify the document by editing it with a large red "C." On the tax return, circle out the old IRS received date.

    Note:

    Receipt and Control (R&C) will have stamped a new IRS received date.

    Write "ITIN REJECT" in the appropriate tax return TIN areas (Primary, Secondary, or Dependent).

    Note:

    Write the primary (and secondary applicant's if income listed for them on Schedule SE) taxpayer's DOB in the margin to the right of the SSN box of the tax return.

    Release the tax return for pipeline processing.

    Note:

    Tax returns for Primary or Secondary (listed on attached Schedule SE) applicants lacking TINs will be routed to SP Entity for IRSN assignment.

    Note:

    No Form 3471 or RPD required. Processing will use the latest Received Date.

    Note:

    If CP 574 is one year or older from the application date take no action. Classify the undeliverable document by editing with a large red "C" . For original documents, refer to (11) and (12) below.

    Letter 4939 A better address is found, Staple the Letter 4939 to the back of the W-7 packet. Update the address on RTS by selecting Current Mailing Address Change from the drop down box.
    Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number located on the folder you are currently working (Critical).

    Note:

    If the letter is one year or older, send the local letter.


    Flag the entire W-7 application package for filing in the specially designated area.
    A better address is not found, Enter "UNDL NBA" and the received date in the comments field on RTS. Select "Correspondence Received-HR" from the drop down menu on the W-7 Application View Screen and follow procedures for W-7 Application Edit Screen. Refer to IRM 3.21.263.8.4.4.

    Reminder:

    Overlay the batch number on the Preliminary W-7 Application Data Screen with the current (new) batch number.


    R 44 should generate as one of the Final Status Codes. Override the R 44 to R 99. Edit the DLN on the top right corner and annotate "R 99" on the top left corner of Form W-7 to alert Clerical not to process as a Hard Reject. Classify the letter by editing it with a large red "C" .
    If the undeliverable is from the primary or secondary, write "ITIN REJECT" in the appropriate tax return TIN areas. Staple the return to the back of Form W-7 for routing to Document Retention for filing. Do NOT process the tax return. . . However, if the undeliverable is only for a dependent, do not annotate the tax return; flag the entire W-7 package for filing in the specially designated area.

    Note:

    If Letter 4939 is one year or older from the application date; take no action. Classify the undeliverable document by editing with a large red "C" . for original documents, refer to (11) and (12) below.

  11. For original supporting identification documents only, if updated address information is available, send to the updated address. Annotate "second delivery attempt" in the comments field.

  12. When instructions in paragraph (10) above have been exhausted and a new or better address cannot be found, maintain the documentation files as follows:

    1. Place documents in the appropriate envelope (non G-48).

    2. Write addressee's name (last, first) across the top of the envelope.

      Note:

      If addressee is part of a Family Pack and is not the primary, also record the name (last, first, middle), DOB, TIN or DLN in middle top area below addressee's information.

    3. Underline the name control (addressee and primary if applicable).

    4. Write date of birth and document code type, DLN and TIN (if available).

      Note:

      If document does not have an assigned document code, see Exhibit 3.21.263-12 specify type of document (e.g., Marriage License, Baptismal Record etc.).

      Note:

      Do not dummy a Form W-7 for loose documents. Route loose documents to the designated team as MDRs.

    5. Write your SEID.

    6. Write a status update in comments i.e., no better address.

    7. Give envelope to clerical unit for filing.

  13. If you find more than one assigned ITIN for the applicant, a merge action will need to be completed. Make a print of each of the assigned W-7 History Screens, attach them to the CP Notice and forward to your work leader. See IRM 3.21.263.5.7 for additional information.

3.21.263.5.10.5  (09-30-2013)
Suspense Inventory Procedures

  1. Suspense inventory consist of W-7 application packages that are currently being held in the ITIN Unit because they did not meet a reject condition nor all of the conditions required for ITIN assignment upon initial input to the RTS.

  2. When you receive a batch of Suspense work from the clerical unit, each case will generally contain the following:

    • CP 566 Suspense Notice (system generated)

    • Taxpayer response (may include additional documentation)

    • Suspended W-7 Application with documentation (may include Family Packs)

    • Tax return (if applicable)

    Note:

    If Clerical is unable to locate the Suspended case on the Suspense Wall a note will be attached and annotated "Not on Wall" or "N.O.W."

  3. Locate the application in RTS by using the W-7 Search Screen. Refer to IRM 3.21.263.8.4.1. Before entering the DLN of the CP notice as your initial search criteria, always try to locate the applicant by performing a name search in RTS.

    Note:

    This will ensure that any multiple submissions on the part of the applicant are identified and prevent possible multiple ITIN assignment. If a duplicate application has been identified for the applicant and is in Assigned Status, the suspended application should reject (R 02). If a duplicate application has been identified for the applicant and is in any status other than Assign (i.e., Reject), work from the Suspended application. If an additional Suspense application is found, follow potential duplicate procedures in IRM 3.21.263.5.4.2.

    Otherwise, if the status is unknown, refer to Lead.

  4. If a merge condition is identified, flag for the Lead. Refer to IRM 3.21.263.5.7.1.

  5. Once the application has been located in RTS,

    1. Review the W-7 History Screen to determine the initial reason(s) the application was placed in a Suspense Status. Refer to IRM 3.21.263.8.4.2.

    2. Select Correspondence Received (S -Status) on the W-7 Application View Screen, Reason for Change drop-down box and enter the received date of the notice in the Comments field. Refer to IRM 3.21.263.8.4.3.

    3. Follow procedures for W-7 Application Edit Screen.

      Reminder:

      You must overlay the batch number with the current (new) batch number. See IRM 3.21.263.8.4.4.

      Note:

      If taxpayer response does not satisfy the suspense condition, capture in the RTS Remarks field any remaining issues with the application. For example, "S 03 - No ID certification" , or "school ID received but no report card or transcript" , etc.

      Reminder:

      See IRM 3.21.263.4 to ensure complete processing. Also review the Remarks Screen for reasons why the case suspended. For example, "SEVP letter not signed."

    4. Accept a parent's signature as valid unless it can be determined by documentation in hand (i.e., tax return, birth certificate) that the signatory is not the parent.

    5. Once the edit is completed on RTS the application will either Assign or Reject.

  6. If the primary or secondary applicants rejects, see IRM 3.21.263.5.4.1 for perfecting the Form W-7 and processing the tax return (both balance due and refund).

  7. If applicant is responding to Form 4939 and does not substantiate the wages are his, the identity of the return filer is not established. Staple these returns to the back of the Form W-7 and documentation. Send the Form W-7 with attachments to Files for filing under the Form W-7 DLN. Do NOT send the return for processing. Update the Remarks Screen with notes indicating the tax return and issue such as "2010 return to Files, ID not confirmed" , etc.

  8. Refer to IRM 3.21.263.5.4.1 for information on editing associated tax returns(s) and Form W-7. Circle out the former status and update the status sheet with the ITIN or "R" in the upper right corner to alert Clerical of the new status.

  9. If the CP Notice is annotated "N.O.W." , edit the CP Notice with the ITIN or an "R" if Rejected. Clerical will attach the Final Status Sheet when the batch is completed and route to the Files Branch to be associated with the original W-7 application.

  10. Family packs will process as follows;

    1. If the CP 566 Suspense Notice is on the primary applicant only and the primary Assigns, enter the name and/or TIN of the U.S. person on all remaining applications in the Family Pack. Members of the Family Pack will either Assign, or remain in Suspense Status based on their suspense condition. Select Update Documentation as the Reason for Change on the W-7 Application View Screen if the dependent's application reflect multiple suspense conditions and includes S 25. This will allow the application to remain in Suspense Status until the applicant responds with information needed to resolve the other suspense conditions or the systemic R 99. Select Correspondence - S as the Reason for Change on the W-7 Application View Screen and enter the correspondence received date of the primary in the Comments field if the dependent's application reflect only the S 25 condition. Once every application in a Family Pack has reached final status, attach a completed Form 3471-E only to returns being sent to processing.

    2. If the CP 566 Suspense Notice is on the primary applicant only and the primary Rejects, on the dependent's application select Correspondence - S as the Reason for Change, use the correspondence received date of the primary, and submit. The system will then reject (R 44) the application and the return can be processed.

    3. If the CP 566 Suspense Notice is on the dependent applicant only, research the current status of the primary. If the primary is Assigned, update the TIN of the U.S. person in addition to working the CP Notice.

    4. If any of the Family Pack applications remain in a Suspense Status after a response is processed, attach a Clerical Action Sheet to the Family Pack and check "Refile to Suspense Wall"

3.21.263.5.10.6  (08-30-2013)
RPD Determination and Form 3471 Edit Sheets

  1. The Return Processable Date (RPD) is the date all applicants on the return receive a final ITIN status after the due date of the return plus the grace period. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Edit a RPD on:

    • current year returns assigned a final status on April 23, CY or later

    • prior year return(s) once all W-7 applications are in final status

    Note:

    For applicants found to have previously been assigned an ITIN and a RPD is needed for a return in hand, the RPD is the date the employee makes the return processable by writing the previously assigned ITIN on the return. It is NOT the date of original ITIN assignment. For example, applicant sends a 2010 return with a new Form W-7. Case rejects R 02 and RTS shows this applicant was previously assigned an ITIN on 7-14-2011. Employee is working the case on 8-19-2013 and determines an ITIN was previously assigned. The RPD for this 2010 return is 8-19-2013, not 7-14-2011.

  2. RPD is determined by the actual input date at the time of a final ITIN status is generated (rejected or assigned). For example: If night shift is working on Tuesday, 5-15-2013, all work input before 12:00 am has a RPD of 5-15-2013; any work input after 12:00 am should have a RPD of 5-16-2013.

  3. Use the table below to determine if a Form 3471 and a Return Processable Date (RPD) are required.

    Note:

    A return attached to a Family Pack may require a Form 3471 based on the above criteria. Once every applicant on the return has received a final status on Form W-7, compute the RPD. Note that the RPD can differ for each return based on the dependents listed on each return. If the dependents reject, the RPD is the date we resolve the dependent's status: dependent's R 99 date or the date we determine the dependents are assigned or rejected, whichever is later. For example: primary assigns on 7-11-13. We suspend the family pack to await the response on missing dependent information. We work the response and reject that dependent on 8-19-13. RPD is 8-19-13 for returns with that dependent. The RPD is always the latest RPD for all applicants claimed on each return. Do not edit a RPD on a tax return when the receive date and RPD are the same.

    Returns that Require Form 3471 and RPD Returns that do not require Form 3471
    Returns being sent to the Pipeline (not Files) for processing and are:
    • Prior year Return(s) once every applicant on the return has received a final status on Form W-7

    • Current Year Returns when all applicants on the return receive a final status on Form W-7 after April 22, CY.

      Note:

      Edit the RPD on tax returns with all applicants in final status coming off of the Suspense Wall, even when these returns are annotated copy, original, duplicate, amended, etc.

    Caution:

    If return has Form 3471 attached but no RPD is required, remove the Form 3471.

    • Returns being sent to Files with Form W-7 because primary/secondary applicant did not prove their identity

      Caution:

      Never edit an RPD on Form 1040X.

    • Timely filed Current Year Returns from the Suspense Wall when a reply is received and an ITIN is assigned prior to April 23, 2013.

      Note:

      Processable returns received prior to April 23, 2013 are considered timely filed.

    • A tax return attached to a case being re-filed to the Suspense Wall.

    • Returns on which no ITIN applicant is claimed

     
     
     
  4. See the attached Form 3471.

    Figure 3.21.263-23

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Completing Form 3471 Edit Sheet

  5. Staple a separate Edit Sheet to each return that needs one. Staple the edit sheet to the back of the return, facing out. Place the staple in the upper right of the edit sheet where the return is stapled. See Figure 3.21.263-24

    Figure 3.21.263-24
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Attaching Form 3471 Edit Sheet


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