3.21.263  IRS Individual Taxpayer Identification Number (ITIN) Real-Time System (RTS) (Cont. 2)

3.21.263.5 
Submission Processing Center (SPC), ITIN Operation Instructions

3.21.263.5.10 
Miscellaneous Issues

3.21.263.5.10.7  (08-19-2013)
Correspondence Inventory Procedures

  1. Correspondence Inventory is solicited and unsolicited request for action to the ITIN Unit. It may come from both internal (e.g., other functional areas) and external (e.g., taxpayers, representatives etc.) sources.

  2. When you receive a batch of Correspondence work from the Clerical Unit, generally it consists of similar types of correspondence.

  3. Correspondence work includes;

    • Notice Responses (i.e., CP 565, CP 566, CP 567, CP 574). Refer to IRM 3.21.263.4.9 for a complete description of ITIN Notices.

      Reminder:

      If the correspondence is a reply to Hard Reject cases, flag for clerical to pull the HR case. Consider new Form(s) W-7 sent in response to Letter 4939 as a reply.

      Caution:

      Some specific notice responses will not be worked as correspondence. If a CP 567 or CP 574 Notice response is one year or older from the application date, no Form W-7 is attached, and the application is still incomplete, send local letter and return all applicant documentation. If a CP 567 or CP 574 Notice response is one year or older from the application date and all required information is now present with a new Form W-7, attach a Clerical Action Sheet (CAS) to the case (one per family pack. Leave in batch for Clerical to batch as a new receipt.

    • Form 4442(s)

    • Unsolicited Correspondence (White Mail)

      Note:

      Any follow-up correspondence received for an application that is currently in suspense status must be associated with the suspended case and the RPD set if needed. Attach CAS requesting Clerical pull case from Suspense Wall.

  4. Locate the application in RTS by using the W-7 Search Screen. See IRM 3.21.263.8.4.1. Before entering the DLN or ITIN as your initial search criteria, always try to locate the applicant by performing a name search in RTS. If unable to locate in RTS, research IDRS CC "Names" .

    Note:

    This will ensure that any multiple submissions on the part of the applicant are identified and prevent possible multiple ITIN assignment. If research reveals multiple ITIN assignment for the same applicant a merge action is required. Pull the application from the batch and refer to your Lead. Refer to IRM 3.21.263.5.7 and IRM 3.21.263.5.7.1.

  5. Once the application is located in RTS, use the W-7 Application View Screen to compare the information provided to the information on file and to request a specific edit action. Select the appropriate Reason for Change based on the type of correspondence you are working and the specific action requested.

    Example:

    You are working notice correspondence inventory (excluding CP 565). The current status is Reject and the correspondence is a CP 567 response. You would select "Correspondence Received-R Status" as your Reason for Change.

    Example:

    You are working unsolicited correspondence (white mail) inventory and have a complete request for an address change (the ITIN, taxpayer full name, both old and new address, and taxpayer signature are all present). You would select "Current Mailing Address Change Only" as your Reason for Change.

    Reminder:

    If the address change request is missing any of the above 5 elements, Form 8822 is required. Update the Remarks Screen with the requested address change and notate the missing requirement, for example, "address change request not signed" . After completing all required ITIN actions, forward the correspondence to Entity on Form 1725 to request Form 8822 from the taxpayer.

    Caution:

    When working replies to cases in R 98 because of the ID, select "Correspondence Received" as the reason for change.

    Note:

    If a new Form W-7 is attached, case will not assign. See "Caution" in paragraph 3 above.

    Use the W-7 History Screen to verify the last action taken or notice issued.

  6. If the Remarks Screen shows this is in response to the Letter 4939 (see Exhibit 3.21.263-45) requesting a corrected Form W-2, review the response to determine if the taxpayer has verified that the income claimed on the Form W-2 is theirs and they need an ITIN to file a tax return. Submitted documents from the taxpayer to support the income should be one of the following:

    • A corrected Form W-2 in the primary or secondary taxpayer's name, or

    • A pay stub in the name that matches the Form W-2 name and tax return year (a single pay period with year-to-date totals is acceptable), or

    • Bank statements showing this income being deposited into the taxpayer's account, or

    • Acceptable ID (as defined by Form W-7) in the Form W-2 name.

      Note:

      Original supporting identification documentation must be retained until the ITIN is assigned or rejected; see IRM 3.21.263.5.3.4.2.4. Once the income has been verified as belonging to the applicant, the ID and Form W-7 is reviewed and processed

      Caution:

      This list of acceptable income documents is not all-inclusive. If the applicant provides another type of evidence that the income shown on the Form W-2 was actually earned by the same person submitting the Form W-7 application (even if the names are different):
      The income is substantiated.
      The need for an ITIN to file a tax return is proven.

      Reminder:

      See IRM 3.21.263.5.3.4.4.

  7. If the Letter 4939 response substantiates the income, consider the tax filing need met for all attached returns and issue the ITIN(s). Select "yes" to the RTS question "Is the tax return valid?" and continue processing the Form(s) W-7 and return(s).

    Caution:

    Attach any proof of income (Form W-2, pay stubs, Form W-2C, bank statements, etc.) to the applicable tax return.

    Note:

    If income is substantiated but there are other suspense codes and RTS generates R 44 status, have the lead override the R 44 status so that the other suspense codes can generate CP 566.

  8. If the Letter 4939 response does not substantiate the income, consider the tax filing need not met. Do not change the response to "Is the tax return valid?" When review of the account shows:

    • Form W-7 was received and suspended/rejected because of name mismatch with the Form W-2.

    • Letter 4939 was sent.

    • Applicant did not respond with sufficient information. Examples include:
      - Files another Form W-7 for exception processing, for example, exception 1b with bank documentation
      - Files Form 1040X
      - Files Form W-2C or Form 4852 completed in pen and ink and showing the name of the employee on the Form W-2/Form 4852 as the employer and the name of the ITIN applicant as the employee on the Form W-2C/Form 4852

    Reject any subsequent attempts to apply for an ITIN. Update the Remarks Screen with the reason the Form W-2 was not substantiated, for example, "new W-7 but no corrected W-2, 2011 return to Files" , etc., and flag the case for the lead to override to R 99 status. Staple the return(s) to the back of the Form W-7 and documentation. The Form W-7/documentation/return will be sent to Files for filing under the Form W- 7 DLN. Do NOT process the return(s).

  9. When working CP 566 responses from primary applicants, send the return for IRSN assignment when:

    1. Review of RTS shows the primary or secondary applicant was originally a Letter 4939 Form W-2 name mis-match situation, and
      The CP 566 response satisfies the Form W-7 identity requirements (valid ID was received), and
      The CP 566 response does NOT satisfy Form W-7 federal tax filing need requirements (has not proved the income on the Form W-2 is theirs) and application rejects.

      Note:

      If CP 566 response does not satisfy the Form W-7 identity requirements (no valid ID received) and the application rejects, staple the return to the back of the Form W-7 for sending to Files for filing under the DLN. Do NOT process the return.

    2. Review of RTS shows primary or secondary applicant rejected for OTHER than identity issues (for example, R 04, R 05, R 07, R 08, etc.) and applicant reported income but has no TIN (NOT R 01 or R 02) for the tax return, then prepare return for routing to Entity for IRSN assignment. Only route secondary applicants when they are claiming income on Schedule SE.
      Edit the primary/secondary applicant's DOB in the upper right margin next to their TIN box on the return
      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.

  10. If new supporting ID documentation is questionable or Remarks Field shows the previous application had questionable ID, review and compare new documentation to the information in the Remarks Field. If new documentation is questionable, select "No, FDC referral" from the Documentation Screen. Input to the Remarks Screen "ID still questionable". If new documentation appears valid, continue processing.

  11. When Form 2848 is received after initial Form W-7 processing, add the POA name to the Remarks Screen. Do not revise the signature area of the Form W-7 with the Form 2848 information unless this was one of the system identified conditions preventing assignment (for example, S 14).

  12. When working Correspondence Inventory in RTS you must overlay the previous batch number on the W-7 Preliminary Application Screen with your current batch number. Write the DLN in the top right margin on Form W-7.

  13. Use the W-7 Application Edit Screen to make any necessary updates or changes. Do not change the submission source on an application. Any notice generated as a result of correspondence received will be issued only to parties listed on the original Form W-7 application. If an applicant sends in a response to an application that is already in Reject Status, the case will not assign, and a new completed W-7 is attached, the new application should be entered as a new receipt.

    Exception:

    The submission source can be changed only if the application is in suspense status , the original submission source was other than CAA, the new submission source is now CAA and complete information is available to move the application to an assigned status.

    Note:

    If a telephone number is subsequently provided in response to correspondence it is not necessary to capture this information.

  14. If the correspondence involves a documentation update, use any submitted documents to perfect the application. If correspondence is a request for an action outside of ITIN, prepare Form 1725 and route to appropriate area per Austin Campus Document Routing Guide.

    Reminder:

    All documentation requirements must still be met in order for an application to move to Assign Status.

    Note:

    If the taxpayer has returned original ITIN cards previously issued by PSC because the ITIN is no longer needed (for example, taxpayer is deceased or has a SSN), place the ITIN card in an envelope marked "C" and attach to the case.

  15. Correspondence (excluding Suspense Cases) may have copies of tax returns or additional returns attached. Research the W-7 Preliminary Application Data Screen on RTS, the Remarks field on the W-7 Application View Screen, or IDRS to identify duplicate tax returns. A verified duplicate should be annotated "Copy" .

    Caution:

    If multiple copies of the same tax year are attached, staple the copies together (do not stagger). Edit as appropriate.

  16. Form 4442 is an internal referral to the ITIN Unit from other IRS functional areas with specific requests for action. Some specific requests that may be included in Correspondence Inventory include:

    • Revoke Requests

    • Name/DOB perfections (i.e., typographical error or numbers transposed) - do not require substantiation

      Caution:

      Name/DOB changes (e.g., due to marriage, different date) require substantiation from a legal document (original or copy certified by the issuing agency. See IRM 3.21.263.4.6). For DOB, a birth certificate or passport is required. For a name change, a legal document such as a marriage license or court papers is required.

    • Address Change - do not require substantiation for correction of typos or transposed numbers. For example, "Baker Street" should be "Maker Street" , or "123 Any Street" should be "223 Any Street" .

      Reminder:

      Most functions ( e.g., FA, AM-Assigned Status) have access to RTS to make this type of change. These type of receipts should be rare.

    • Missing Document Requests

    • TAC Suspense Case Resolutions

    • OFAC Inquiries

    • Original returns from Entity identified as a Form W-7 previously rejected R 17, R 20, or HR 1 Letter 4939.

      Caution:

      If multiple copies of the same tax year return are attached, staple the copies together (do not stagger). Edit as appropriate.

  17. Process white mail as follows:

    • Select the appropriate option from the drop-down menu.

    • Overlay the batch number on the W-7 Preliminary Application Data Screen.

    • Address changes require clear and concise written notification that includes the taxpayer's full name, the old address, the new address, the ITIN, and the signature of the taxpayer or authorized representative. For example, if an ITIN notice is used by the applicant to provide a response, the old address is replaced with a new address, and the request is signed, change the address.

      Caution:

      If any of the five elements listed above is missing, Form 8822 is required. Update the Remarks Screen with the new address, identify the missing element, and note that the correspondence was forwarded to Entity to request Form 8822.

      Note:

      Forward all Forms 8822 to Entity on Form 1725 for processing. If the account is in assigned status, requests CP 565 re-issuance, and enclosed Form 8822, notate the Form 1725 for Entity to return the case to ITIN to update RTS and issue the CP 565 once the Form 8822 is processed by Entity. Update the Remarks Screen with the new address and note that Form 8822 was sent to Entity for processing.

    • Edit the DLN in the top right margin.

    • Edit the ITIN in the top center margin if status is Assigned or an "R" in the upper left corner if Rejected.

    • If no action is required, classify the document by placing a "C" across the entire page.

      Exception:

      Do not classify IRS forms or notices from outside of ITIN (unless Form 8822 or Form 4442). Attach the letter behind the form and pull for Lead.

  18. The following types of correspondence should be referred to the Lead:

    • Form 4442 requests for more than one applicant.

    • Form 4442 Name and Date of Birth Changes (unsubstantiated).

    • Merge/Revoke actions.

    • Actions outside the scope of ITIN.

      Note:

      If the request includes both actions appropriate for ITIN and actions that are out of scope, resolve only the ITIN issues (indicate completion with a check mark) and highlight the remaining issues to be addressed. The Lead will return to the originator per the Austin Campus Document Routing Guide.

    • Applicants not located in RTS (Annotate "Not in RTS" ).

    • Any correspondence with an IRS Form (non ITIN related) attached.

  19. If correspondence is ITIN related but no action is required, classify the correspondence by placing a "C" in red ink across the entire page.

    Example:

    Correspondence is inquiry regarding the assignment of an ITIN. RTS research reveals that a number has already been assigned and CP 565 was recently issued to the applicant.

    Example:

    Correspondence indicates a change of address. RTS research reveals that the change has already been made and the applicant has been notified of the change.

  20. Do not mark any external CP notices as classified waste if the ITIN is assigned. Write the assigned ITIN on the notice for routing to the appropriate area.

  21. Correspondence should be worked within 30 calendar days of the earliest IRS received date.

3.21.263.5.11  (01-01-2011)
Reports

  1. The ITIN standard reports can be accessed by users with designated permissions. To limit the number of search results generated, a date range is required to generate the reports. You will be able to select one of the following reports in the Reports drop-down box: To access the ITIN Standard Reports Screen refer to IRM 3.21.263.8.5.

    ITIN Standard Reports Screen Content Description
    ITN0099 - Rejected Applications with R 99 Report Daily report that lists those applications rejected from ITN0340 with R 99 reason code.
    ITN0140 - ITIN Data Base Status Report Daily report that lists the total volume in all W-7 Application statuses. This report provides management with a snapshot of the daily ITIN inventory and the status the inventory is in for that day.
    ITN0141 - ITIN DLN Error List Report Daily report captures the total volume of each unique suspense, reject code, volume of OFAC and pending status records. Report serves as a reconciliation tool for the ITIN 0140.
    ITN0142 - DLN List Report Daily report of control of applications input to RTS by block number, and cumulative total of all batches based on batch status. Report lists:
    • DLN Block #

    • Starting and Ending DLN

    • Total volume of DLN/block.

    ITN0144 - Garden City Report Daily report captures those applications input to the ITIN RTS that meet Garden City criteria. The report includes:
    • DLN

    • Matched Fields(s)

    • Matched Value(s)

    ITN0340 - Daily control ITIN Records Daily report that identifies total volume of applications loaded to the ITIN RTS. This would include, but not be limited to accounts listed below:
    • Assigned

    • Suspended

    • Rejected

    • Merged

    • Deleted

    • OFAC

    • Pending

    ITN0343 - Suspended/Rejected Application Report Daily report that lists those applications that were suspended or rejected from the ITN0340 report. Fields include:
    • DLN

    • Applicant Name

    • Employee Number Status

    Used primarily for evaluative purposes.
    ITN0540 - ITN05 Controls Daily report identifies the total of all notices for that daily production.
    ITN2520 - Acceptance Agent D/B Accounts Identifies the Acceptance Agent database accounts which captures:
    • Name

    • Name Control

    • Address

    • EIN and Office Code

    • Status


    A = Accepted
    S = Suspended
    R = Rejected
    P = Pending
    ITN4340 - ITN43 Controls Weekly snapshot of database events. Displays assignment, suspense and reject volumes, and breakdown by primary, secondary and dependent. Weekly and cumulative year to date volumes are provided.
    ITN4341 - No Agent Found Error Report Weekly report of applications that were loaded with AA data and AA does not exist on database.
    ITN4343 - Report of Account to be Merged Weekly report that identifies ITIN accounts that need to be merged. This report lists DLN, First Name, Middle Name, Last Name, ITIN and previously assigned TIN as noted by applicant.
    ITN4345 - ITN Multiple Issuance Report Weekly report that identifies applicants that have multiple checks and have been assigned multiple ITINs. This report lists DLN, ITIN numbers, full name, DOB, COB, COC, address, documentation, ID number, status date, and application reason.
    ITN4346 - New Apps with TRA Weekly report that identifies Forms W-7's received with tax returns attached. Breaks down volume by assigned, suspended, rejected, OFAC and pending status.
    ITN4347 - New APPS without TRA Weekly report that identifies Forms W-7's received without tax returns. Breaks down volume by assigned, suspended, rejected, OFAC ≡ ≡ ≡ ≡ ≡ , and pending status.
    ITN4540 - ITIN Application Received ASSG Report Monthly report that identifies applications by country (country of residence address used for this report), reason for applying and provides a volume of received applications and of those received how many were assigned each status.
    ITN4541 - Application Received by IRS Office Monthly report identifies applications by IRS Office (IRS use only employee number used for this report), assigned, suspended, rejected, unworked or held and provides current and year to date volumes.
    ITN4542 - Application Received from Acceptance Agent Monthly report identifies applications received by each AA on the AA database and provides the AA EIN and office code, and provides a volume by status and year to date.
    SP001 - Current Inventory Daily snapshot of inventory loaded on RTS sorted by application status and batch sort.
    SP002 - ITIN Counts Daily report shows total daily counts sorted by application status and batch sort.
    SP003 - ITIN Counts Weekly Weekly report shows total weekly counts by application status and batch sort.
    SP004 - Batch Counts Daily report shows total volume of batches in each batch sort based on batch count, quantity, and quantity completed and quantity awaiting input.
    SP005 - Batch Counts Weekly Weekly report shows total volume of batches in each batch sort based on batch count, quantity, and quantity completed and quantity awaiting input.
    SP006 - Batch Adjustments Daily report shows total daily volume of batches for Batch Quantity completed greater than Batch Quantity within all batch sorts.
    SP007 -Batch Adjustments Weekly Weekly report shows total weekly volume of batches for Batch Quantity completed greater than Batch Quantity within all batch sorts.
    SP008 - Worked Out of Suspense Daily report shows total daily counts based on Form W-7 Application status that have been worked out of Suspense status each day.
    SP009 - Worked Out of Suspense Weekly Weekly report shows total weekly counts based on Form W-7 Application status that have been worked out of Suspense status each week.
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    SP012 - Moved Out of Pending Daily report shows total daily counts based on W-7 Application status that moved out of Pending status each day.
    SP013 - Moved Out of Pending Weekly Weekly report shows total weekly counts based on W-7 Application status that moved out of Pending status each week.
    SP014 - Moved Out of Assigned Daily report shows total daily counts based on W-7 Application status that moved out of Assigned status each day.
    SP015 - Moved Out of Assigned Weekly Weekly report shows total weekly counts based on W-7 Application status that moved out of Assigned status each week.
    SP016 - Moved Out of Rejected Daily report shows total daily counts based on W-7 Application status that moved out of Rejected status each day.
    SP017 - Moved Out of Rejected Weekly Weekly report shows total weekly counts based on W-7 Application status that moved out of Rejected status each week.
    Universe of ITINs issued by State/Zip Code Report Quarterly report identifies all ITINs assigned by state and sorted by zip code within state. Provides current volume and year- to-date cumulative volume
    Supporting Documentation Types Submitted with Applications Report Quarterly report identifies the type of supporting documentation associated to the applications. Provides current volume and year-to-date volume.
    Suspense and Reject Applications - Reason Code Count Report Monthly report identifies, by suspense and reject reason codes, volume for the month and year-to-date cumulative volume. This report also provides a quality sampling of select DLNs per suspense reason code for review.
    ITN850 - ITIN Receipt Pattern Report Daily report that provides a count of items in each batch (organized by batch sort type) for each day a batch was received.
    ITN851- Form W-7 and Form W-7SP Current Inventory Report Daily report that provides the Batch Quantity Awaiting Input (BQAI) for batches that are not marked as either Completed, Deleted or Processed. Also shows counts of all Form W-7 that are in the Suspended, Pending or OFAC status.
    ITN852 - ITIN Production Report Daily report that gives the total count of all Form W-7 input and also the count of all forms with Assigned or Reject status.
    ITN853 - ITIN Batch Overage Report Daily report that lists all open batches that were created prior to a predefined date.
    ITN854 - ITIN Prior Year to New Year Carry-Forward Inventory Report Daily report that identifies batches that were created in RTS during the prior year, but were not worked to the Completed or Deleted status until the current year. Also shows counts of Form W-7 that were created in the prior year, and are currently in the Suspended, Pending or OFAC Status.
    ITN855 - ITIN Prior Year from New Year Carry-Back Inventory Report Daily report that identifies batches that were received in the prior year, but were not created in RTS until the current year.
    ITN856 - Tax Returns Associated with Form W-7 and Form W-7SP Currently in Suspense Daily report that provides a count of the tax returns associated to all Suspended Form W-7Applications, as organized by the Form W-7s date for R 99 eligibility.

3.21.263.6  (09-03-2013)
Field Assistance (FA) - Taxpayer Assistance Center (TAC) and Tax Attaché Employees- Only

  1. This section of the IRM provides guidance and procedures for TAC and Tax Attaché employees handling ITIN requests. In addition, it provides procedures to review and/or perfect the Form W-7, identify the completeness of the ITIN package, and prepare Exception Processing for transshipment to the ITIN Unit.

  2. Except as specified in the following instructions, normal procedures must be followed to resolve most contacts.

    Note:

    All TAC and Tax Attaché Offices have access to the RTS for necessary research. TAC and Tax Attaché employees may call the ITIN Operations Unit at 512-433.7966 for assistance with RTS inputs or with specific questions about ID being authenticated. Both TAC and Tax Attaché employees should elevate ITIN issues that can not be resolved at the local level (e.g., RTS systemic issues, unusual documentation etc.) to the next level within their organization.

    Caution:

    This number is for internal use only and is not to be shared with taxpayers. Do NOT call for reasons such as asking about the return of ID or asking for explanations of RTS status/remarks. Calls for reasons other than RTS input, or ID under review at that time, or from areas other than TAC or Tax Attachés will not be processed.

  3. You may need to refer to the following subsection or IRM for supporting ITIN guidance:

    • IRM 3.21.263.2.2, IRS Employee Contacts Section

    • IRM 21.3.4.20, Field Assistance - Form W-7, Application for Individual Taxpayer Identification Number (ITIN),

  4. TAC employees will be advised of updated ITIN issues via Service Electronic Research Program (SERP).

3.21.263.6.1  (01-01-2011)
General Overview

  1. Additional reference material to be used:

    • Form W-7 and instructions (Current revision)

    • Publication 1915 (Current Revision)

    • W-7 Checklist

    • ITIN ITLA

  2. TAC personnel will:

    • Assist with the preparation of Form W-7,

    • Review Form W-7 for completeness and accuracy,

    • Edit the required fields that are missing (name, applicant's mailing address, DOB etc.) based on the W-7 / W-7SP line instructions, from the supporting documentation if attached. This process is considered a "Procedural Contact."

      Caution:

      Applicants commonly fail to check a reason box for submitting the application. You may try to determine or analyze if box c,d, or e should be checked based on the supporting documentation provided with the application. If you determine these are not the reasons for submission, this will require the use of "Out of Scope Contact" procedures.

    • Practice due diligence when verifying the supporting documentation,

    • Determine the need for a tax return, or proof of prior filing with open TIN issue (CP 10, CP 11, etc.), or documentation meeting an exception to be submitted with application,

      Note:

      TAC personnel will not prepare or validate tax returns attached to Form W-7.

    • Define requirements for obtaining an ITIN,

    • Update the ITIN database after ITIN is assigned, if needed,

    • Direct applicant on procedures when application is placed in reject status.

    • Assist in responding to ITIN suspense notices. Secure missing information and update the status as appropriate.

      Note:

      You must submit Form 4442 to the ITIN Unit when working an application moving from suspense status to assigned status. Refer to IRM 3.21.263.6.1.34 for Form 4442 instructions.

3.21.263.6.1.1  (01-01-2011)
TAC Disclosure Guidelines for ITIN Data

  1. The Form W-7 application data is classified as return information for the purposes of disclosure and is treated as confidential. You must know with whom you are speaking and the purpose of the contact. It is necessary to confirm the ITIN applicant in question and determine the relationship between the customer and the ITIN applicant.

  2. Refer to Exhibit 3.21.263-3, Disclosure Checklist. Access the W-7 Application View screen of the RTS. Secure the following information from the customer to identify the specific application in question and compare the information provided to the information on RTS:

    • Name - Line 1a

    • Name at Birth - Line 1b, if different from line 1a

    • Date of Birth - Line 4

    • Country of Birth - Line 4

    • Country of Citizenship - Line 6a

    • Type of supporting documentation submitted

  3. If unable to verify the required fields, verify two or more additional entries from the application (for example, middle name, country issuing documentation, date of entry, college name/city, etc.).

  4. You must also confirm the relationship of the customer to the applicant. The signature area of the W-7 Application View screen captures the name of the person signing Form W-7 as well as their relationship to the applicant. The following signature relationships are available on the RTS:

    • Applicant

    • Parent

    • Court Appointed Guardian

    • Power of Attorney

    • None

  5. Use the following table to determine appropriate disclosure actions:

    If... Then... Action
    Applicant, Request documentation verifying identity (e.g., passport, drivers license, etc.), If applicant provides appropriate documentation, continue contact.
    If applicant cannot provide appropriate documentation, advise applicant what is needed and to return to TAC with appropriate documentation.
    Parent or Court Appointed Guardian, Determine who signed the application and the age of the applicant. Request documentation to prove relationship to applicant. If applicant is under age 18, the applicant, their parent or court appointed guardian can sign if the child is unable to sign. The individual (if other than the applicant) must type or print their name in the space provided and indicate their relationship to the applicant. If the individual is a court appointed guardian , a copy of the court-appointment papers showing the legal guardianship must be presented

    Caution:

    If an adult other than a parent or court appointed guardian signs for a minor child, they must have a Form 2848 from the parent or court appointed guardian authorizing them to sign.


    If the applicant is 18 years of age or older, applicant may sign or appoint their parent, court appointed guardian or other individual to sign. The individual (if other than the applicant) must type or print their name in the space provided, indicate their relationship to the applicant and present Form 2848.

    Caution:

    A spouse may not sign for their husband or wife unless legal guardianship documents or a POA have been presented.

    Authorized Third Party Determine if power of attorney (Form 2848), or authorized party (Form 8821, Tax Information Authorization), or legal guardian (court documentation),

    Note:

    The Form 2848 or Form 8821 must state specifically that it is for an ITIN or Form W-7.

    If authorized third party provides completed Form 2848 or Form 8821, continue contact.

    Caution:

    Form 8821 does not authorize the representative to sign the application on behalf of the applicant.



    The name of the third party and the relationship to applicant must be indicated in the signature area of the Form W-7.
    If authorized third party cannot provide the appropriate documentation, advise them what documentation is needed.
    Independent entrepreneur, (someone other than applicant, authorized third party, or parent is dropping off applications)   If application, supporting documentation, tax return or exception rule substantiation, and appropriate signature(s) are present, accept the application. Advise the customer the application will be forwarded for processing and the processing time. If required information is not present, advise what is required and to return to TAC once completed.

  6. The application may have been submitted by an Acceptance Agent. If the customer is the Acceptance Agent, verify their name and Employer Identification Number (EIN) by comparing the information that is on the RTS to the information provided.

    Note:

    Acceptance Agents have a contractual agreement with the Service to prepare Form W-7 and are not required to have power of attorney. This agreement is with the company and not individuals. Further verification is not required.

  7. If you have confirmed that the customer is not an authorized party for disclosure or can not verify the required information, take the following actions:

    • Only answer general questions pertaining to ITIN program, and

    • Do not provide any information pertaining to the applicant or application in question. Advise customer that the information being requested will be sent to the address of record.

3.21.263.6.1.2  (10-14-2008)
General ITIN Information

  1. Filing a valid U.S. federal tax return is required when the Form W-7 is submitted. If the applicant does not have a federal tax filing requirement, they must provide substantiating documentation proving the federal tax reporting need. Refer to IRM 3.21.263.6.1.8, Exception Criteria below.

3.21.263.6.1.3  (10-14-2008)
ITIN Application Process and Program Requirements

  1. Applicant may contact the TAC with general questions or for assistance in completing the ITIN application process.

  2. Always use red ink when entering data on lines 1 and 2 only in the "For IRS Use Only" box. Do not use red ink in any other fields on the application.

    Exception:

    Follow procedures for each specific field instructions to determine if an action can be taken.

  3. Date stamp each application to the left of line 6 on Form W-7.

  4. If a required field from the line instructions ( name, applicant's mailing address, or birth information etc.) is illegible, entered erroneously or obviously misplaced, attempt to correct the form by securing the information from the applicant or authorized third party. When correcting erroneous information, use white-out/liquid paper, white tape, etc., and have the applicant initial to the left of the correction. This process will continue to be considered a "Procedural Contact" .

    Caution:

    Only edit the reason box for submitting the application after you have followed either "Tax Law or Out of Scope Contact" procedures.

3.21.263.6.1.4  (01-01-2011)
IRS Temporary Numbers (IRSN)

  1. Refer to IRM 3.21.263.4.5 for additional information on IRSN.

3.21.263.6.1.5  (07-01-2013)
Supporting Identification Documentation

  1. All Form W-7 applications must enclose original or certified (certified by the originating agency) copies ONLY for mailing to the Austin ITIN Operations. See IRM 3.21.263.4.6 for exceptions where notarized documents are acceptable and for applications from Student Exchange Visitor's Program (SEVP) colleges, universities, and institutions. Refer to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and IRM 3.21.263.5.3.4.2 for detailed information on documentation requirements. If you determine that the applicant will be submitting supporting documentation in a foreign language, advise the applicant they must provide a certified translation. The certification must be attached to the supporting documentation, sealed/signed by the official performing the translation, and submitted with the application.

    Note:

    TAC employees are not required to obtain a certified translation for Spanish documents.

    Reminder:

    IRM 3.21.263.5 is written for Austin ITIN Operation employees. Disregard instructions for RTS entries which apply only to ITIN and for reviewing documents TAC does not authenticate, such as birth certificates, voter cards, etc.

    Exception:

    Designated TAC offices are authorized to review original passports and national ID ONLY for applicants who appear in person and then authenticate the ID as acceptable.

    Note:

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

    Caution:

    Do not accept expired documentation as valid identification documents. Expired documents are unacceptable.

    Reminder:

    Be sure to copy the passport pages with visa information when visa information is required (for example, exception 2 or reason code f or g).

  2. Original and certified copies are required for all Form W-7 applicants including dependents under 18 years old. See IRM 3.21.263.4.6 for exceptions where notarized copies are acceptable.

    Caution:

    If there is an indication that civil unrest in the country of birth prevents securing a birth certificate for a dependent applicant, forward all documents provided with the application to the SPC ITIN Operation.

  3. U.S. Embassy Tax Attaché employees in Beijing, Frankfurt, London, and Paris review all approved document types (original or certified by the issuing agency) for all applicants who appear in person to ensure the ID meets the established criteria for validity. See ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . If no discrepancies are found, consider the ID valid. Photocopy the ID for attachment to the Form W-7. If discrepancies are found, return the Form W-7 and ID to the applicant advising that the ID does not meet established guidelines and the Form W-7 is not acceptable. Advise the applicant to submit acceptable ID from the list of 13 documents. See IRM 3.21.263.4.6.

    Caution:

    If the applicant insists on submitting the invalid ID and Form W-7, photocopy the ID and return the original/certified ID to the applicant. After the applicant has left the area, prepare Form 4442 clearly listing the discrepancies identified and attach to the Form W-7 package.

  4. If documents not needed to process the Form W-7 application have been left behind at the IRS office , you must secure the document in a designated area at the end of the day. If the document was intended to accompany Form W-7, complete Form 4442 and forward to ITIN Operations for association and processing.

  5. If the applicant does not return within seven (7) workdays, then take the following action for any document not needed for the Form W-7 application:

    If... Then...
    Original passport, Send to issuing authority. Refer to Exhibit 3.21.263-6 for address of embassy.
    U.S. issued drivers license, Return to the state Department of Motor Vehicles.
    All other original documents, Destroy and treat as classified waste.

3.21.263.6.1.6  (10-14-2008)
Initial Visit

  1. Refer to Figure 3.21.263-25 for actions to take during the initial visit of an ITIN applicant:

    Figure 3.21.263-25

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

    TAC Initial Visit Flowchart

3.21.263.6.1.7  (10-14-2008)
Association of Form W-7 with U.S. Tax Return

  1. The U.S. tax return must be attached to the back of the Primary Form W-7 only by securely stapling in the upper left hand margin.

    If tax return is for... Then...
    Primary applicant only,
    1. Attach tax return to Form W-7.

    2. Continue processing.

    Spouse only,
    1. Attach tax return to Form W-7.

    2. Continue processing.

    Spouse and dependents or dependents only (multiple applications),
    1. Attach all Form W-7 to the front of the tax return, and

    2. Annotate in bottom left corner the number of Form W-7 with the tax return.


    Primary spouse and dependents,
    1. Attach tax return to the primary's Form W-7, and

    2. Attach all the remaining application behind the primary's application, and

    3. Annotate in bottom left corner the number of Form W-7 with the tax return.

  2. Keep family packs together by placing in the same envelope. Use a heavy duty stapler, if available, to secure the family pack together prior to placing in the envelope.

    Caution:

    Do not detach the U.S. federal tax return. It must accompany the Form W-7 application package to the ITIN Operation.

3.21.263.6.1.8  (01-01-2011)
Exception Criteria

  1. The ITIN is only for federal tax purposes. A U.S. federal tax return is required at the time the Form W-7 application is submitted unless the applicant meets exception criteria. Refer to IRM 3.21.263.4.2 for additional information on exception criteria and required exception documentation.

3.21.263.6.1.9  (01-01-2011)
Specific Line by Line Review

  1. The following subsections provide instructions for the required elements for each line on Form W-7.

3.21.263.6.1.10  (01-01-2011)
For IRS Use Only Box

  1. The For IRS Use Only Box is a required entry for FA employees.

  2. First line: enter up to four (4) supporting documentation codes. This code must be two digits in red ink. For a list of these codes refer to Exhibit 3.21.263-12.

  3. Second line: enter your badge/employee number in red ink. The employee number is the last seven digits of the Personal Identification Number (PID) on your badge.

  4. Third line: enter additional information to assist in identifying items unique to the ITIN application for the assignment of the ITIN. When applicable, this information will display in the "remarks" field on the database. When the following conditions exist, enter information on line 3 of the For IRS Use Only box.

    If... Then...
    Tax return is attached or associated with the application, Enter T-R-A return type, i.e., T-R-A 1040 in blue or black ink.

3.21.263.6.1.11  (01-01-2011)
Reason for Applying

  1. This is a required field. The appropriate box should be checked indicating the reason for submitting the application. Determine the applicant's tax status and reason for submitting Form W-7 if needed. Refer to IRM 3.21.263.4.3.

  2. This entry will also assist you in determining whether the applicant must attach a tax return, prove prior filing with an open TIN issue (math error notice such as CP 10, 11, etc.), or provide substantiating documentation showing they meet an exception to filing a tax return.

  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. You should never have two or more boxes from (a) through (g) checked. If found, white out all incorrect "Reasons for Applying" so that only the correct reason for applying is identified. Have the applicant initial the corrections to the left of the line.

  5. If selecting box "a" or "f" and the applicant is claiming the benefits of a tax treaty, the tax treaty and article number must also be listed on the lines provided below box "h" .

  6. For more information on exception criteria and reasons for applying for an ITIN refer to IRM 3.21.263.4.2, IRM 3.21.263.4.3 and Pub 1915.

3.21.263.6.1.12  (08-08-2013)
Line 1a, Name Line

  1. Ensure the applicant's first name, middle initial and last name(s) is entered on this line. This should match the name on the supporting identification documents that were submitted.

    Note:

    Some cultures use two surnames and may use a hyphen or apostrophe in names.

  2. Advise applicant that they must also use this name when filing a U.S. tax return. If they do not, it may cause processing delays. The name on the U.S. federal tax return must be the same on the Form W-7.

  3. If the applicant has a name change, they must provide supporting documentation (original or copies certified by the issuing agency) verifying the name change (for example, divorce decree, etc.).

3.21.263.6.1.13  (01-01-2011)
Line 1b, Name at Birth

  1. This is the name of the applicant as it appears on their birth certificate. It is only required if different from the entry on line 1a.

3.21.263.6.1.14  (01-01-2011)
Line 2, Mailing Address

  1. This is the complete mailing address of the applicant if it is different from the address on line 3. This is the address the IRS will use to return original supporting identification documentation and send written notification of the ITIN.

  2. If the U.S. Postal Service (USPS) will not deliver mail to the physical location, applicant is to enter the USPS post office box number for a mailing address. Do not use a post office box owned and operated by a private firm or company. Do not use a P.O. Box or an in-care-of (c/o) address if you are just entering a country name on line 3.

3.21.263.6.1.15  (01-01-2011)
Line 3, Applicant's Foreign Address

  1. This is the complete address in the country where the applicant permanently or normally resides. If they are claiming a benefit under an income tax treaty with the United States, the address entered must be an address in the treaty country with postal codes included where appropriate. P.O. boxes or "in care of" (c/o) addresses cannot be used in place of street addresses.

  2. If an applicant no longer has a permanent address due to their temporary relocation to the United States, they must enter, at a minimum, the foreign country where they last resided.

3.21.263.6.1.16  (01-01-2011)
Line 4, Birth Information

  1. This is the date of birth (DOB), country of birth (COB) and state/province of birth of the applicant.

  2. Use supporting documentation (birth certificate) to verify date of birth (DOB). If supporting documentation shows DOB was entered incorrectly by applicant, correct DOB entry and have applicant initial to the left of the line. If the birth certificate is not available, but two other acceptable documents (one if a passport) have the same DOB, correct DOB entry based on the documents and have the applicant initial to the left of the line.

    Note:

    If the supporting documentation does not reflect the correct DOB, advise applicant to bring supporting documentation that does match and contact the issuing authority to have the incorrect date of birth corrected.

  3. The date of birth should be in a MM/DD/YYYY format. For example, January 1, 1972 would be entered as 01/01/1972.

  4. The country of birth must be a country recognized by the U.S. Department of State to be eligible for an ITIN. The state /province of birth should be entered if known.

3.21.263.6.1.17  (10-14-2008)
Line 5, Gender

  1. This entry identifies the gender of the applicant.

  2. Perfect from supporting identification documentation, if available, otherwise take no action.

3.21.263.6.1.18  (01-01-2011)
Line 6, Other Information

  1. The Other Information area of the Form W-7 captures data pertaining to the document provided as proof of identity and the U.S. entry date of the applicant.

  2. The following table identifies the type of data captured.

    Type of Data Reference
    Country(ies) of citizenship IRM 3.21.263.6.1.19
    Foreign tax identification number IRM 3.21.263.6.1.20
    Type of visa Based on Reason for Applying.
    IRM 3.21.263.6.1.21
      Classification
      Number
      Expiration date
    Identification credential Supporting Identification Document used as proof of identity.

    IRM 3.21.263.6.1.22 and IRM 3.21.263.4.6
      Type
      Issued by
      Number
      Expiration date
    Date of entry in U.S. IRM 3.21.263.6.1.22
    Temporary TIN IRM 3.21.263.6.1.23
    College or university attending, location, and length of stay IRM 3.21.263.6.1.24
    Business visiting, location, and length of stay IRM 3.21.263.6.1.24

3.21.263.6.1.19  (01-01-2011)
Line 6a, Country(ies) of Citizenship

  1. This is the country in which the applicant has citizenship. In the case of dual citizenship list both countries separated by a slash ("/" ).

  2. Do not abbreviate this line. Enter the entire country name.

3.21.263.6.1.20  (01-01-2011)
Line 6b, Foreign Tax Identification Number

  1. This is the tax identification number of the applicant as issued by their country of residence for tax purposes. For example, if your customer has a Canadian Social Insurance Number, you would list that number.

    Caution:

    This number should not be confused with document identification numbers.

3.21.263.6.1.21  (01-01-2011)
Line 6c, Type of U.S. State Department Visa

  1. This is the visa information, including visa classification, visa number and expiration date, from the non-immigrant visa issued by the United States Citizenship and Immigration Services (USCIS).

  2. Visa information and a passport is required if reason box "f" or "g" is selected.

  3. If the visa has been issued under duration of stay enter "DS" as the expiration date.

3.21.263.6.1.22  (01-01-2011)
Line 6d, Describe Identification Credential and Date of Entry

  1. Ensure that at least one piece of documentation that is submitted as proof of identity and foreign status is recorded in Line 6d. Any additional documents should be recorded in the same format on a separate statement. Enter the information relevant to the document such as issuing agency, document identification number, if present, and expiration date. Remember that a civil birth certificate and some foreign drivers licenses will not have an expiration date.

  2. If applicant has entered the U.S., they must supply their date of entry. This information should be listed in a MM/DD/YYYY format.

3.21.263.6.1.23  (01-01-2011)
Line 6e, Question Temporary TIN or EIN and Line 6f, Temporary TIN or EIN

  1. If the answer to line 6e is "Yes" , ensure the appropriate box is checked and the name and temporary TIN is on line 6f. Otherwise check the "No" box and skip line 6f.

3.21.263.6.1.24  (01-01-2011)
Line 6g, Name of College/University or Company

  1. Enter the name of the college, university or company when reason box "f" is selected.

  2. When reason for applying box "f" is selected, a valid U.S. visa (F1, F3, J1, M1, M3, or O1) is not required for applicants 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 (R 18 condition), refer to SP ITIN Operation for override action.

  3. If the visa indicates, student, researcher or business visitor, then the name and location of the college, university, technical institute, or business they are participating with along with their length of stay must be completed. Exhibit 3.21.263-4 has visa classifications.

3.21.263.6.1.25  (01-01-2011)
Signature Area

  1. This is a required entry. Verify that the signature matches the signature on the substantiating documentation. If the document must be re-signed in your presence, use white-out or white tape to cover the incorrect original signature. Have the applicant initial the correction to the left of the line and re-sign. Faxed and photo-copied signatures are acceptable. Electronic signatures are not acceptable. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , request the applicant to complete a new Form W-7.

  2. If a parent is signing for a dependent child, then you must substantiate the parent's name (birth certificate of the child listed on the tax return can be used for this purpose).

  3. If an applicant is under 18 years of age, the applicant, their parent or court appointed guardian can sign. The individual (if other than the applicant ) must type or print their name in the space provided and check the appropriate box that indicates their relationship to the applicant. If the individual is signing as a court-appointed guardian, a copy of the court-appointment papers showing the legal guardianship must be attached. Adults other than a parent or a court-appointed guardian can sign Form W-7 only if the individual has a Form 2848 , from a parent or court-appointed guardian that authorizes the individual to sign.

  4. If an applicant is 18 years of age or older, the applicant can sign or appoint their parent, court-appointed guardian or other individual to sign. The individual (if other than the applicant) must type or print their name in the space provided , 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.

  5. Form 8821, Tax Information Authorization does not authorize the representative to sign the application on behalf of the applicant. If Form 8821 was submitted along with the original application it will be noted in the Remarks field on the RTS.

  6. If an applicant cannot sign their name, then they must sign their mark in the presence of a witness, for example, thumbprint "X" . The witness signature is also required and must be identified as a witness. Someone in the office, other than you , may serve as a witness. For example, another IRS customer or another IRS employee may serve as a witness.

  7. The application must be dated when signed and submitted within 5 business days of the signature date.

  8. If the applicant did not provide their telephone number, secure the number from the applicant.

3.21.263.6.1.26  (01-02-2013)
Acceptance Agent's Use Only Area

  1. An Acceptance Agent is an entity that has signed an agreement with the IRS to act on behalf of their client(s) in preparing Form W-7 and validating supporting identification documentation and may charge a fee for this service. A list of Acceptance Agents is found at www.irs.gov (search "Acceptance Agent Program" ). Acceptance Agents are required to send original or copies of ID certified by the issuing agency for all applicants with and tax return or exception documentation directly to the IRS processing address in Austin. Certified Acceptance Agents (CAAs):

    • Can review original or certified copies of all approved ID types for primary and secondary applicants through face-to-face interviews or live video electronic interviews, and

    • Can certify this on a Form 14194 Certificate of Accuracy (COA), and

    • Must send copies of original/certified copies of ID for primary and secondary applicants with the Form W-7 application package to Austin ITIN Operations, and

    • Must send original or copies certified by the issuing agency for all dependent applicants with the Form W-7 application package to Austin ITIN Operations.

    See IRM 3.21.263.4.6 for exceptions when notarized copies are acceptable. If the customer is visiting the TAC office for assistance with Form W-7, this area should not be completed. Refer to IRM 3.21.263.3.1 for more information on Acceptance Agents.

3.21.263.6.1.27  (01-01-2011)
Completing Contact

  1. Date stamp Form W-7 to the left of line 6 with the received date stamp. Stamp the tax return or substantiating documentation on the front (without interfering with any information) with the received date stamp.

    Note:

    If the application was submitted with a tax return with remittance, stamp both the Form W-7 and tax return with Received With Remittance date stamp.

    Exception:

    A timely filed current year tax return will not be date stamped.

  2. The date a Form W-7 is received in the TAC is the date stamped as the received date on the tax return. A received date is required for the following returns:

    • Amended

    • Delinquent (after grace period without an approved extension)

    • Fiscal, Prior, Short Year

    • Early Filed for Decedent (filed before close of the current year)

  3. Refer to IRM 3.21.263.6.1.28 for steps to complete a client contact.

  4. Provide the applicant with a photocopy of Form W-7 prior to completing the For IRS Use Only box.

3.21.263.6.1.28  (08-22-2013)
Steps To Complete Client Contact

  1. If the supporting identification documentation is certified from the issuing authority or a notarized copy, attach to the back of Form W-7.

    Caution:

    Do not return original or certified copies (certified by the issuing agency) of documents needed for the Form W-7 to the applicant. Also retain any notarized copies for cases meeting the exceptions to original/certified only; see IRM 3.21.263.4.6 for situations where notarized documents are acceptable.

    Reminder:

    ID for adults and all dependents (including under 18 years old) must be forwarded with the Form W-7 to the SPC ITIN Operations. Securely attach the ID to the application package, such as using a large binder clip or placing the ID in an envelope which is taped/stapled shut and attached to the package.

    Note:

    Include any related forms such as Form 2848, Power of Attorney, and Form 3949, Information Report Referral. ITIN will notate the assigned ITIN on the forms and route for processing.

  2. Provide a copy of Form W-7 and the first page of their U.S. federal tax return or substantiation documentation to the applicant.

  3. Advise applicant of the time frames for processing the application (normally 4 to 6 weeks) depending on the time of year and where filed. If the applicant is filing Form W-7 from January 15th to April 30th or from abroad, the time frame could be 10 weeks.

  4. You must always consider disclosure procedures when discussing Form W-7 issues with the individual presenting the application.

3.21.263.6.1.29  (05-28-2013)
Preparing for Transshipment

  1. A complete application packet consists of:

    • Form W-7 with attached supporting identification documentation, and

    • Appropriate U.S. federal tax return or substantiating documents meeting an Exception criteria.

  2. Each individual ITIN application packet must be secured in its own envelope to avoid misplacement of documents.

    Exception:

    Individual W-7 applications that are part of a group (family pack) or related to the same tax return should be sent in the same envelope. Use a heavy duty stapler (or thick rubber band) to secure the family pack.

  3. Transship ITIN packets to Austin SPC daily with a completed Form 3210, Document Transmittal. Make sure you include on each Form 3210 the following items:

    • Complete address for the ITIN Unit

    • Date of transshipment

    • Delivery service tracking number

    • Originator's name, title and complete address

    • Originator's telephone number

  4. After completing Form 3210 with the required entries, take the following steps:

    1. Retain part 4 of Form 3210 and forward parts 1, 2 and 3 to the SPC ITIN Operation.

      Reminder:

      Mail ITIN packages with completed Form 3210 daily to the SPC ITIN Operation in Austin.

    2. Receiving office (Austin Receipt and Control Branch) will sign, date and return part 3 to the originating office.

    3. A follow-up inquiry should be made if acknowledgement is not received within 10 days of the date of transshipment.

    Exception:

    See IRM 21.3.4.20.5 for Form W-7 applications received with remittances.

3.21.263.6.1.30  (09-03-2013)
Responding to Applicant After Submission of Application

  1. If the applicant returns to the TAC and inquires about the status of their application or has received a notice regarding their ITIN application, research the ITIN Real-time System.

    Caution:

    If a tax return has been filed with the application, the appropriate additional time must be allowed to process the return; refer to FA guidelines for information on return processing.

  2. If applicant inquires about the return of original or certified copies of ID, review RTS. Determine the date the application was worked by ITIN Operations by the date of RTS action on the View Screen. Add 3 business days to the ITIN Operations processing date (assigned, rejected or suspended input date immediately before the "notice generated" date) and advise the applicant this is the date the ID was mailed back to them. If the Remarks Screen entries indicate the ID was questionable (also shows as S 02 on History Screen) or that Letter 4939 (replaced by notice CP 566 S 50 on 8-12-13) was sent, advise the applicant the ID is being held until their response is received and worked.

  3. If RTS shows:

    • More than 60 days have elapsed since the IRS received date (shown on the application history screen) AND

    • There is no indication of questionable ID/W-2 name mismatch issue) processing, OR

    • At least 2 weeks have elapsed since the date the ID should have been returned (ITIN processing date + 3 business days) AND

    • Applicant has not received the ID,




    review RTS for indications of Missing Document Request (MDR) processing. If no remarks are present to indicate previous MDR processing, prepare Form 4442 (see IRM 3.21.263.6.1.34). If RTS indicates Form 4442 was processed and the ID was not found (statements such as "F1051 to TP, ID not found)" , advise applicant to file Form 5646, Claim for Damage, Injury, or Death with the required documentation. Advise applicant that filing Form 5646 does not guarantee that their claim will be accepted or that they will receive monetary compensation.

  4. Some additional references for ITIN application processing are noted below.

    If ... Then ...
    Status Codes Refer to IRM 3.21.263.4.7.
    Suspense Reason Codes Refer to IRM 3.21.263.4.8.1.
    Reject Reason Codes

    Note:

    If applicant questions R 88 Status, advise that the ID submitted did not meet guidelines established by IRS and/or the issuing country. Applicant must re-apply with new Form W-7 and acceptable ID.

    Refer to IRM 3.21.263.4.8.2.
    Hard Reject Notice Codes Refer to IRM 3.21.263.4.8.3.

3.21.263.6.1.31  (06-28-2012)
Search, View and Edit Applications

  1. The ITIN RTS allows updates to various fields (e.g., name, address and date of birth fields).

  2. To update these fields, access the W-7 Application View Screen on the ITIN RTS, IRM 3.21.263.8.4.3. Enter the appropriate Reason for Change and comments and click on the Edit W-7 button. This will take you to the W-7 application Edit Screen, IRM 3.21.263.8.4.4. Edit the applicable field and click on the Submit button to complete the update.

    Note:

    If the application is in suspense status and the applicant is responding to Notice CP 566, take no action. Prepare Form 4442, listing the DLN of the suspense document, and forward to ITIN Unit to work the suspended ITIN application. If applicant can not provide missing or invalid data to the SPC ITIN Operation, advise applicant to comply with notice and return to the TAC with required information. Advise applicant they may also mail the required information directly to the SPC ITIN Operation.

    Reminder:

    TAC can only update assigned status cases for typos and change of addresses. All cases in suspended status or to do with ID must be referred to SPC ITIN Operations.

3.21.263.6.1.32  (01-01-2011)
ITIN Notice Response

  1. ITIN notices are used to notify the applicant of the assigned ITIN, request additional information, or advise of a rejected application. Refer to IRM 3.21.263.4.9, ITIN Notices, for a list of notices generated by the ITIN program. Notice 1051 is the only notice issued by an ITIN Tax Examiner that is not systemically generated. It is used to return original supporting identification documentation to the applicant. The following subsections provide guidance on responding to customers who visit the TAC Office with an ITIN Notice inquiry.

3.21.263.6.1.32.1  (08-19-2013)
Response to CP 565, Assignment Notice

  1. CP 565, Assignment Notice advises the applicant of their assigned ITIN. This notice is not designed to include a tear-off card since the number is issued for tax purposes only. The notice is in letter format only and is printed on security paper. The application status on the ITIN RTS will be "Assigned" when a CP 565 has been issued.

    Caution:

    Do not send Form 4442 to SPC if all required actions have been taken.

    If the applicant... Then ...
    Never received the CP 565 or they received the letter but lost it and now need another copy, Verify the correct address of record with the applicant. Use oral statement authority to update the RTS address if :
    • typographical error

    • misplaced entry

    • address change is not the only reason for the inquiry.

      Example:

      An applicant calls because they did not receive a notice and you learn the address is changed,

      Note:

      Any RTS updates to the address will automatically generate a notice to the applicant.

    Refer to IRM 3.21.263.6.1.31 for update and reissue procedures.

  2. The chart below advises how to update RTS based on the customer inquiry.

    If applicant... And... Then...
    States that the information on the notice is incorrect (name, DOB or address, etc.) The discrepancy is a typographical error such as an obvious misspelling, transposed letters, missing apartment number, etc., Update RTS and reissue the CP 565 notice. When the following Reasons for Change are selected on the W-7 Application View Screen, the ITIN RTS automatically reissues the notice (sends CP 565 B):
    • Name Change Only

    • Current Mailing Address Only

    • Name and Address Change Only

    • Reissue Notice

    Caution:

    Changes input to the Date of Birth require a second input action Select Reissue Notice as the Reason for Change to generate a notice.

    Refer to IRM 3.21.263.6.1.31, for update procedures.
    The discrepancy is due to a name change/correction, or the DOB is incorrect, Advise applicant only Austin can make these changes. Prepare Form 4442 and securely attach ID (original or copy certified by the issuing agency; see IRM 3.21.263.4.6) to forward to Austin. Acceptable documentation is a marriage certificate or divorce decree for a name change and a birth certificate for a DOB change. In the absence of a birth certificate, you must have the same DOB reflected on two (one if a passport) of the thirteen acceptable documents in order to substantiate a DOB change. If documentation is not available, at the time of the inquiry advise applicant to send CP 565 with documentation supporting changes/corrections to the SP ITIN Operation.

    Reminder:

    Updating RTS for these fields automatically generates another CP 565.

    The discrepancy is due to an address change (address of record is incorrect), Advise the applicant to complete Form 8822 and mail with the CP 565 to the Entity Section if this is the only issue they are inquiring about. If this is not the only issue, use oral statement authority to change the address and reissue notice. Refer to IRM 3.21.263.6.1.31 for update procedures.

    Reminder:

    Updating the RTS address automatically generates another CP 565.

    Note:

    Entity processes all Forms 8822.

    States that the original supporting identification documents submitted with the ITIN application were not returned, Research shows no indication of address change or that the supporting identification documents were returned because of undeliverable mail, Prepare Form 4442 and forward to the SPC ITIN Operation for processing. Refer to IRM 3.21.263.6.1.34 for Form 4442 preparation procedures.

3.21.263.6.1.32.2  (08-19-2013)
Response to CP 566, Suspense Notice

  1. A CP 566 is issued to the applicant to request additional information and/or supporting identification or exception documentation necessary to complete the processing of Form W-7. The status on the ITIN RTS is "Suspended" .

  2. Once an application is placed in suspense status it will be placed on a suspense wall in the ITIN SP Unit and remain until a response is received from the applicant or it systemically rejects (R 99), whichever is earlier. If the applicant visits a TAC site in reference to the notice, then take the following actions:

    If... Then...
    Applicant visits a TAC site,

    Caution:

    Review all remarks on the W-7 Application View screen as well as comments and the history area on the W-7 History Screen before explaining the case.

    Note:

    If S 02 is present and ID discrepancies are notated in the Remarks Field, advise applicant to obtain certified copies from the issuing agency for the ID in question or submit other forms of acceptable ID that is original or certified (certified by the issuing agency). See IRM 3.21.263.4.6 for situations where notarized ID is acceptable.

    Prepare Form 4442 and route to SP ITIN Operations. Make no updates on suspended cases.

  3. If an incomplete response is received to any suspense notice and the suspense condition(s) on the ITIN RTS are not satisfied, the application status will update to Reject (R 44) and a CP 567, Reject Notice, will generate.

  4. Refer to the table below to address inquiries for non-receipt of suspense notices.

    If ... Then...
    The application remains in Suspense Status but the applicant indicate they have not received correspondence from the ITIN Unit.

    Note:

    Applicant should allow a minimum of 14 business days from the RTS notice date for receipt if the address is correct.

    1. Verify the correct address of record with the applicant. Prepare Form 4442 to forward to SP ITIN Operations to update the address.

      Example:

      An applicant calls because they did not receive a notice and you learn the address is changed.

      Note:

      Any RTS updates to the address will automatically generate a notice to the applicant.

      Caution:

      If applicant has changed their address, advise applicant to complete Form 8822 with the reference number (DLN) annotated in the top margin and mail it to the SPC Entity Section.

    The application is now in Assigned Status, Take no further action. Advise applicant they will be receiving a CP 565, Assignment Notice. Update address if needed.
    The application is now in Rejected Status Refer to IRM 3.21.263.6.1.32.3 below for guidance on CP 567, Reject Notice response.

3.21.263.6.1.32.3  (06-28-2012)
Response to CP 567, Reject Notices

  1. A CP 567 is issued when an application is cannot be worked as submitted for a specific reason. The application status on the ITIN RTS is "Rejected" .

  2. The application must be resubmitted with the identified issue addressed and required supporting identification documentation, a copy of the U.S. federal tax return with "COPY" annotated on return, if applicable, or supporting exception documentation attached.

    Reminder:

    See IRM 3.21.263.4.6 for original/certified/notarized document requirements.

    Note:

    If the ITIN application was originally submitted with a valid tax return, and the application is rejected, the Primary taxpayer (Secondary if self employment income on return), is assigned an IRSN and the return is processed with the IRSN.

  3. ITIN reject notices are systemically generated when the following occurs:

    • The ITIN RTS identifies specific reject condition(s) present on initial input of the application, or

    • The applicant did not respond to the CP 566, Suspense Notice within the specified time frame, or

    • The applicant did respond to the CP 566, Suspense Notice, but did not provide all of the requested missing information.

3.21.263.6.1.32.4  (03-20-2012)
Response to CP 574, Hard Reject Notice

  1. The CP 574 is a Hard Reject Notice. When an application is in Hard Reject status, it can not be worked further and must be resubmitted with the required supporting identification documentation and a valid U.S. federal tax return. The application status on the ITIN RTS is "HR" .

  2. The hard reject notice, CP 574 is generated locally upon initial input of the application in to the ITIN RTS. This notice along with the tax return and entire Form W-7 package, including attachments, are sent back to the applicant.

    Exception:

    Balance due returns and returns with improper or missing signatures are not sent back to applicants.

  3. The Hard Reject 1 status is also used to process applications with Form W-2s that do not match the name of the primary or secondary taxpayer. A Letter 4939 (see Exhibit 3.21.263-45) is sent in lieu of the CP 574 to the applicant and CAA requesting that the applicant send within 45 days:

    • A corrected Form W-2 in the primary or secondary taxpayer's name from their employer, or

    • A pay stub in the Form W-2 name with year-to-date totals for the same year as the Form W-2, or

    • Bank statements showing this income being deposited into the taxpayer's account, or

    • Identification documents that match the name on the Form W-2.

      Note:

      The original Form W-7 and return are held for the taxpayer's response.

3.21.263.6.1.33  (01-01-2011)
Merges Involving ITIN

  1. For merges to or from an ITIN account use the following procedures:

    If... Then...
    The merge (to or from an ITIN) is the only action needed, Prepare Form 4442 with applicants name, TINs and DLN, DOB and actions requested.
    Route correspondence and Form 4442 to your local SP Campus Entity Function. Use a separate Form 4442 for each merge action request.

    Example:

    Jacksonville, FL TAC will send Form 4442 to the Atlanta SP campus Entity Function. Santa Clara, CA TAC will send Form 4442 to Fresno SP Campus Entity Function.

    The merge (to or from an ITIN) is not the only action needed or there is a No Merge condition that needs to be resolved before the merge can be input.

    Reminder:

    Both the "to" and "from" account should be reviewed for no merge conditions before merging the accounts. No Merge Conditions must be resolved before the merge is initiated.

    Prepare Form 4442 with applicants name, TINs, DOB and actions requested.
    Annotate on Form 4442 that a merge involving an ITIN is required, the TINs involved in the merge, and the specific No Merge Condition or other actions needing resolution before the merge can be completed. Use a separate Form 4442 for each merge action request.
    Route correspondence and Form 4442 to your local Accounts Management Function.

3.21.263.6.1.34  (06-28-2012)
Form 4442 - Inquiry Referral

  1. All TAC personnel must research the ITIN RTS before forwarding any requests to the SPC ITIN Operation.

  2. Prepare Form 4442, Inquiry Referral, and forward to SPC ITIN Operation. Refer to Figure 3.21.263-26 for required entries on Form 4442.

    Reminder:

    Form W-7 Processing time may take up to 10 weeks during peak periods or if the application is submitted from abroad.

    Figure 3.21.263-26

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

    Required Entries for Form 4442, Inquiry Referral

    Note:

    Form 4442 is no longer required for actions taken on assigned cases (for example, address changes). Route all required documentation to the Files area for association with the original Form W-7. This excludes suspense cases.

    Note:

    W-7 Applications in Assigned or Rejected Status are maintained in the Files area after initial processing and are not Form 4442 criteria. Do not send requests for these forms to the Austin ITIN Unit. Use established procedures (CC ESTAB or Form 2275) to request these directly from Files.

  3. Assigned cases- Prepare Form 4442 for conditions including:

    • Any changes to RTS (other than typos) that require ID, for example name and DOB changes.

    • Merge criteria is met, refer to IRM 3.21.263.6.1.33 or

    • Missing Document Request - Applicant advises that their original supporting identification documentation has not been returned and it has been more than 60 days since the application was mailed, or

    • Revoke ITIN action is needed. You are advised that an ITIN recipient is deceased (include copy of death certificate), or has a SSN, or

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

  4. Suspense Cases - Prepare Form 4442 for all suspended cases.

  5. Rejected/Revoked Cases-Prepare Form 4442 only for Missing Document Requests. The CP 567/569 advised the applicant to resubmit the complete application.

  6. An internal fax number has been provided for FA employees to route Form 4442 referrals. The Austin Fax Number for FA is 512-433-5909.

    Note:

    When systemic problems regarding the ITIN RTS are identified, fax information through your local manager, to your Area Analyst for determination and elevation if appropriate, to FA Headquarters.

3.21.263.6.1.35  (10-14-2008)
Form 1040-C, U.S. Departing Alien Income Tax Return

  1. Aliens that do not have a SSN and require a TIN to complete Form 1040-C to obtain a certificate of compliance are considered meeting the requirement for filing a U.S. tax return when applying for the ITIN at the time the Form 1040-C is being completed.

  2. Due to the time frame restrictions for processing the certificate of compliance, All Form 1040-C will be faxed directly to the ITIN Unit for processing.

  3. Take the following steps to complete the processing of Form 1040-C and Form W-7:

    • Complete Form 1040-C

    • Complete Form W-7

    • Prepare cover sheet to ITIN Unit and annotate "Form 1040-C Process Required" .

    • Fax completed Form 1040-C and W-7 to ITIN Unit at 512-460-4389.

      Note:

      This number is not to be provided to the public and is to be used only when instructed to do so. All faxed material sent to this Internal Use Only number erroneously will be returned to the originator.

    • The ITIN unit will process the Form W-7 and will annotate the assigned ITIN on the Form 1040-C where appropriate.

    • The ITIN unit will fax the Form 1040-C back to the originating TAC.

    • Annotate the ITIN on the original Form 1040-C and continue processing following normal procedures.

3.21.263.6.1.36  (01-01-2011)
Decedent Inquiries (FA)

  1. The IRS accepts Form W-7 received for deceased applicants where proof of a legitimate need for the number is provided (i.e., tax return attached with deceased applicant listed as primary, secondary or dependent taxpayer.)

  2. TAC Offices may receive two types of decedent inquiries:

    • Form W-7 for deceased individuals;

      Note:

      This is only for the original submission of the application. TAC employees may not work these applications if in Suspense status. Refer the original decedent applications or additional information presented by the applicant to resolve the suspense condition to the ITIN Unit in Austin on Form 4442.

    • Notification of death after prior ITIN assignment. This requires revoke action.

  3. 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 (i.e., 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 (i.e., 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 (i.e., death certificate or formal notification from appropriate government office informing the next of kin of the decedent’s death).

  4. When notified of the death of a prior ITIN recipient, revoke action is needed. Prepare Form 4442 and include copy of the death certificate. Refer to IRM 3.21.263.6.1.34.

3.21.263.7  (06-29-2012)
Accounts Management (AM)

  1. This section of the IRM provides guidance and procedures for AM employees that handle ITIN inquiries. AM employees should also refer to instructions in IRM 3.21.263.1 through IRM 3.21.263.4 and IRM 3.21.263.8.

    Note:

    Be sure to review the acceptable ID requirements as shown in IRM 3.21.263.4.6.

  2. AM call sites answer general questions pertaining to ITIN eligibility and Form W-7, including documentation (supporting identification) and filing requirements (tax return or exception criteria). AM call sites also address ITIN status and notice inquiries from applicants or representatives by researching the ITIN RTS.

    Reminder:

    Be sure to review the RTS Remarks Screen and the Comment Field for information that may impact your case.

  3. Except as specified in the following instructions, normal AM procedures must be followed to resolve most account problems or discrepancies.

    Note:

    Refer to IRM 21 to resolve routine account issues.

  4. AM employees are advised of ITIN update issues via SERP.

  5. AM employees are not allowed under any circumstances to assign an ITIN or work suspended applications and have limited update authority on the ITIN RTS.

3.21.263.7.1  (01-03-2013)
Disclosure Guidelines for ITIN Data

  1. The Form W-7 application data is classified as return information for the purposes of disclosure and is treated as confidential. You must know with whom you are speaking and the purpose of the call before disclosing any information pertaining to a specific ITIN application.

  2. For additional questions on disclosure, the Freedom of Information Act (FOIA), and the Privacy Act, refer to IRM 11.3, Disclosure of Official Information or your disclosure officer.

  3. Secure the following information from the caller to verify the applicant in question, and compare it to the information on the RTS, W-7 Application View screen. See Exhibit 3.21.263-3, Disclosure Checklist.

    Caution:

    If unable to verify the required fields, verify two or more additional entries from the application (for example, country issuing documentation, date of entry, college name/city, etc.).

    • Name - Line 1a

    • Name at Birth - Line 1b, if different from line 1a

    • Date of Birth - Line 4

    • Country of Birth - Line 4

    • Country of Citizenship - Line 6a

    • Types of supporting documentation submitted

  4. You must also verify the relationship of the caller to the applicant before disclosing any information. The following signature relationships are reflected on RTS:

    • Applicant

    • Parent

    • Court Appointed Guardian

    • Power of Attorney

    • None

  5. The RTS captures the relationship of the person who signed the Form W-7 as well as the name if other than the applicant. The table below provides additional guidance for signature verification.

    If... Then...
    Parent box is checked in the signature area, The parents name is in the "Name of delegate" field. Compare this to the information provided by the caller.
    Power of Attorney box is checked in the signature area, Form 2848 was submitted with Form W-7, and the representatives name is in the "Name of delegate" field. Compare this to the information provided by the caller.
    Court-appointed box is checked or Legal guardian is shown in the signature area, Court document granting guardianship was submitted with Form W-7 provided, and the guardians name is in the "Name of delegate" field. Compare this to the information provided by the caller.
    Third party inquires about the status of an ITIN application and is not listed as parent, POA, court appointed guardian, or Acceptance Agent on original application. If in Assigned Status, advise information will be sent to the address of record.

    For any other status, advise information can only be shared with the authorized person of record.

    If caller states a Form 2848 or court document was attached to application, but the application shows no record of a POA or court document take the following actions:

    Caution:

    If a Form 2848 was submitted after the original Form W-7 was processed, the POA name is recorded in the Remarks Screen.

    • If in Suspense (S 14) Status, advise the caller to resubmit the documents to the Austin ITIN Unit.

    • For any other status, see IRM 21.1.3.3 if no Form 2848 is found. See IRM 21.1.3.3.2 for Oral Disclosure Consent.

    • If the caller has a tax related (non-ITIN) issue, follow normal AM procedures for handling calls.

  6. If a caller indicates that they are a Certifying Acceptance Agent(CAA), and is inquiring about the status of an application, refer them to their signed CAA agreement and have them call the number listed in the agreement.

  7. After disclosure verification, provide the information requested, including the assigned ITIN. If you cannot assist the customer because required information or the relationship to applicant could not be verified, advise of disclosure authentication requirements. You can only discuss general ITIN information (e.g., normal processing time, how to respond to a notice, etc.). Advise the caller that information being requested will be sent to the address of record. Do not disclose any information about a specific ITIN application.

3.21.263.7.1.1  (01-01-2011)
Telephone Oral Testimony

  1. You must determine if the person you are speaking to is an authorized party for the applicant.

  2. Accept oral testimony only for address perfections (e.g., missing apt. number, transposed house number etc.) and address changes when in Assigned Status and it is necessary to reissue the assignment notice.

  3. Correct the information on the ITIN RTS. When updating the address information enter "Oral Testimony" in the comments field.

3.21.263.7.2  (09-03-2013)
Inquiries Regarding Status of Application

  1. Applicants may call inquiring about the status of their ITIN application. The current status of the ITIN application may be found using the W-7 Search Screen on the ITIN Real Time System. Refer to IRM 3.21.263.8.4.1, W-7 Search Screen and IRM 3.21.263.4.7, Status Codes.

  2. If applicant inquires about the return of original or certified copies of ID, review RTS. Determine the date the application was worked by ITIN Operations by the date of RTS action on the View Screen. Add 3 business days to the ITIN Operations processing date (assigned, rejected or suspended input date immediately before the "notice generated" date) and advise the applicant this is the date the ID was mailed back to them.

    Exception:

    If the Remarks Screen entries indicate the ID was questionable (also shows as S 02 on History Screen) or that Letter 4939 (replaced by CP 566 S 50 on 8-12-13) was sent, advise the applicant the ID is being held until their response is received and worked.

  3. If RTS shows::

    • More than 60 days have elapsed since the IRS received date (shown on the application history screen), AND

    • There is no indication of questionable ID/W-2 name mismatch issue processing, OR

    • At least 2 weeks have elapsed since the date the ID should have been returned (ITIN processing date + 3 business days), AND

    • Applicant has not received the ID,


    review RTS for indications of Missing Document Request (MDR) processing. If no remarks are present to show previous MDR processing with no ID found, prepare Form 4442 for MDR (see IRM 3.21.263.7.5). If RTS indicates Form 4442/MDR was processed and the ID was not located (statements such a "F1051 to TP, ID not found" , advise applicant to file Form 5646, "Claim for Damage, Injury, or Death" with the required documentation. Advise Applicant that filing Form 5646 is no guarantee that their claim will be accepted or that they will receive monetary compensation.

  4. Use the table below to address applicant inquiries on Form W-7 after submission.

    If ... Then ...
    It has been less than six (6) weeks since the application was submitted, Advise applicant of the normal processing time and to call back if they have not received any correspondence pertaining to the application within the time frame provided.

    Note:

    If applicant filed during peak filing season (January 15 through April 30) or from abroad, allow 10 weeks processing time. If applicant meets TAS criteria, then complete Form 911. See IRM 3.21.263.4.10 Taxpayer Advocate Service Assistance.

    It has been more than six (6) weeks since the application was submitted and the status shown on the ITIN RTS is other than ≡ ≡ ≡ , Advise applicant of current ITIN application status.
    Status is OFAC

    Note:

    These cases require special handling

    ≡ ≡ ≡
    • Advise the applicant that their application has been received and is currently being processed. Do NOT tell the applicant their account is in OFAC status.

    • Advise the applicant that additional time is required to process their ITIN application and to allow 90 days from the date of this contact before inquiring again about the status. Use the W-7 Search screen to determine the date the application was set in OFAC status.

    • Verify the applicant's address and request a telephone number with the best time to call if additional information is required to process the application. If the address of record is different than what is on the ITIN RTS, request Form 8822, Change of Address.

    • Prepare a Form 4442, Inquiry Referral, listing name and DOB of applicant, DLN, telephone contact information along with Form 8822, if applicable, annotate "telephone contact with applicant," and the date of the contact. Fax Form 4442 to SPC ITIN Operation attention "OFAC" status coordinator. Route Form 8822 to Entity.

    There is no record of the ITIN application on the ITIN RTS,

    Note:

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

    Advise applicant we show no record of receipt and to resubmit the ITIN application with the required original or certified (certified by the issuing agency) supporting documentation. See IRM 3.21.263.4.6 for situations when notarized documents are acceptable. Advise the applicant of the option for TAS assistance if you can not provide the relief requested. If applicant meets TAS criteria and you cannot take steps within 24 hours to provide the relief, complete Form 911. See IRM 3.21.263.4.10, Taxpayer Advocate Service Assistance.
    Applicant advises that their original supporting identification documentation has not been returned to them and more than 60 days have passed since applicant mailed the application Prepare Form 4442 and annotate "MDR" for Missing Document Request across the top of the Form 4442. Specify the following:
    • Type of missing document (passport, birth certificate, etc.)

    • Name as it appears on the document (if different from the Form 4442)

    • Date of birth

    Applicant advises they now have a SSN, Research IDRS CC INOLE to verify SSN assignment to taxpayer and if found, initiate merge action. Refer to IRM 3.21.263.7.4.

  5. A notice, based on the application status, is issued to the applicant upon completion of Form W-7 processing. Refer to the subsections that follow for appropriate notice responses.

3.21.263.7.2.1  (08-19-2013)
Response to CP 565, Assignment Notice

  1. CP 565, Assignment Notice advises the applicant of their assigned ITIN. The application status on the ITIN RTS is "Assigned" when a CP 565 has been issued.

    Caution:

    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... Then...
    The applicant never received the ITIN Assignment Notice or they received the letter but lost it and now need another copy, Verify the correct address of record with the applicant. Use oral authority to update the RTS address if:
    • typographical error

    • misplaced entry

    • address change is not the only reason for the inquiry.

      Example:

      An applicant calls because they did not receive a notice and you learn the address is changed,

      Note:

      Any RTS updates to the address will automatically generate a notice to the applicant.



    If an address change is the only issue the applicant is calling about, advise them to complete Form 8822 and mail with the CP 565 to the Entity Function.
    The discrepancy is due to a name change/correction, or the DOB is incorrect, Advise applicant to mail the CP 565 notice with the original or certified (certified by the issuing agency) legal document substantiating the change/correction (marriage certificate, divorce decree, etc. for name change, or birth certificate for DOB change) to the SP ITIN Operation.

    Reminder:

    See IRM 3.21.263.4.6 for acceptable forms of ID.

    Caution:

    No Form 4442 to SPC is required if all required actions have been taken.

    Reminder:

    This Notice is not designed to include a tear-off card since the number is issued for tax purposes only. The notice will be in letter format only and is printed on security paper. The chart below advises how to update RTS and is for both written and oral inquiries.

3.21.263.7.2.2  (06-18-2013)
Response to CP 566, Suspense Notice

  1. CP 566 advises the applicant that additional information and/or supporting identification or exception documentation is necessary to complete the processing of Form W-7. The application status on the ITIN RTS is "Suspended" when a CP 566 has been issued.

  2. Once an application is placed in suspense status it will be placed on a suspense wall in the ITIN SP Unit and remain until a response is received from the applicant or it systemically rejects (R 99), whichever is earlier. Take the following actions when responding to CP 566 inquiries:

    If... Then...
    Applicant calls,

    Note:

    Review all remarks on the W-7 Application View Screen as well as comments and the history area on the W-7 History Screen before advising the applicant of the course of action.

    Caution:

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

    Reminder:

    Original or certified ID is now required with few instances when notarized ID is acceptable. See IRM 3.21.263.4.6.

    Explain why the application was suspended. Refer to IRM 3.21.263.4.8.1, Suspense Reason Codes.

    Advise applicant to mail the CP 566 with the requested missing information to the SPC ITIN Operation within 45 days from the date on the notice and to allow 30 calendar days to receive a response.

    Note:

    If S 02 is present and ID discrepancies are notated in the Remarks Field, advise applicant to obtain certified copies from the issuing agency for the ID in question or submit other forms of acceptable ID.

    Note:

    If a response is not received from the ITIN Unit within the specified time-frame refer to IRM 3.21.263.4.10 on TAS assistance.

3.21.263.7.2.3  (06-18-2013)
Response to CP 567, Reject Notice

  1. CP 567 advises the applicant that the application can not be processed as submitted, for a specific reason that must be addressed. The application status on the ITIN RTS is "Rejected" when a CP 567 has been issued.

  2. CP 567 generates when:

    • A reject condition is identified on the ITIN RTS during initial processing,

      Note:

      If the ITIN application was submitted with a valid tax return, the taxpayer (Primary and Secondary if self employment income on return), is assigned an IRSN and the return is processed with the IRSN.

    • The applicant does not respond to a CP 566, Suspense Notice within the given time,

    • The applicant responds to a CP 566, Suspense Notice , but does not provide all of the requested information.

  3. Take the following actions when responding to CP 567 inquiries:

    If... Then...
    Applicant does not qualify for an ITIN,

    Caution:

    Review all remarks on the W-7 Application View Screen as well as comments and the history area on the W-7 History Screen before working the case.

    Reminder:

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

    Explain why the application was rejected. Refer to IRM 3.21.263.4.1, Who Should Apply, for eligibility requirements and IRM 3.21.263.4.8.2, Reject Reason Codes.

    Advise applicant they must reapply and take the following steps:
    • Complete a new Form W-7

    • Submit required documentation

      Reminder:

      Original or certified ID is now required with few instances when notarized ID is acceptable. See IRM 3.21.263.4.6.

    • Provide a copy of previously submitted U.S. federal tax return,

    • Write "COPY" across first page of tax return

    • Send new application package with copy of CP 567 reject notice to the SPC ITIN Operation and allow normal processing time.

3.21.263.7.2.4  (03-20-2012)
Response to CP 574, Hard Reject Notice

  1. The CP 574 is a Hard Reject Notice. When an application is in Hard Reject status, it can not be worked further and must be resubmitted with the required supporting identification documentation and a valid U.S. federal tax return. The application status on the ITIN RTS is "HR" .

  2. The hard reject notice is generated locally upon initial input of the application in to the ITIN RTS. This notice along with the tax return and entire Form W-7 package, including attachments, are sent back to the applicant.

    Exception:

    Balance due returns and returns with improper or missing signatures are not sent back to applicants.

  3. The Hard Reject 1 status is also used to process applications with Form W-2s that to not match the name of the primary or secondary taxpayer. Letter 4939 (see Exhibit 3.21.263-45) is sent to the applicant and CAA (in lieu of the CP 574) requesting that the applicant send within 45 days:

    • A corrected Form W-2 in their name from their employer, or

    • A pay stub in the Form W-2 name with year-to-date totals for the same year as the Form W-2, or

    • Bank statements showing this income deposited into the taxpayer's account, or

    • Identification documents that match the name on the Form W-2.

    Note:

    The original Form W-7 and return are held for the taxpayer's response.

3.21.263.7.3  (06-29-2012)
Refund Inquiries Involving ITIN Issues

  1. Additional research is necessary when researching an ITIN refund inquiry. Research the ITIN database to verify if application and return were received and to verify status of application.

    Caution:

    Refer to AM guidelines for refund return processing time frames.

    If research indicates And Then
    No application or return was received, It has been less than six (6) weeks since the ITIN application and return were mailed, Advise applicant to allow 6 weeks for ITIN processing plus the appropriate number of weeks for the return processing. If applicant meets TAS criteria, then complete Form 911. See IRM 3.21.263.4.10 Taxpayer Advocate Service Assistance.
    It has been more than six (6) weeks since the ITIN application and return were mailed,

    Note:

    If applicant filed during peak filing season (January 15th through April 30th) or from abroad, allow 10 weeks processing time for the W-7 (plus the appropriate amount of time for return processing.)

    Determine if applicant meets TAS criteria. Refer to IRM 3.21.263.4.10, Taxpayer Advocate Service Assistance. If not TAS criteria, advise applicant they must reapply by taking the following steps:
    • Complete new Form W-7 application,

    • Submit required supporting identification documentation, and

      Reminder:

      Original or certified ID is now required with few instances when notarized ID is acceptable. See IRM 3.21.263.4.6.

    • Submit a U.S. federal tax return (if required to file a tax return), or

    • Provide original substantiating documentation (If they meet an exception).

    Advise applicant to mail all information to the SPC ITIN Operation.
    Application and return were received, ITIN database shows application was accepted and ITIN assigned, Advise applicant to allow additional amount of time appropriate for return processing.
    ITIN database shows application is suspended,
    1. Advise applicant to submit requested information.

      Reminder:

      Original or certified ID is now required with few instances when notarized ID is acceptable. See IRM 3.21.263.4.6

    2. Advise applicant to allow 6 weeks from the date the information was mailed for ITIN processing plus appropriate amount of time for return processing.

    ITIN database shows application was rejected,
    1. Research IDRS to locate assigned IRSN if applicant was the primary or secondary (with self employed income) taxpayer on the return.

      Caution:

      Do not release invalid TIN freeze on an IRSN.

    2. Advise applicant to allow appropriate amount of time from the date the Form W-7 was rejected for return processing.

3.21.263.7.4  (05-31-2013)
Merges Involving ITIN

  1. For merges involving an ITIN either the "to" and/or "from" account is an ITIN.

    If Then
    Both accounts have an ITIN Use the ITIN where a tax return has posted (TC 150) as the "to" account.
    Both accounts have an ITIN and neither have a posted return Research for the earliest ITIN assignment and use that TIN as the "to" account.

    Reminder:

    ITIN SPC employees can not perform merges. AM employees must research and perform all merge actions per IRM 21.6.2, Adjusting TIN-Related Problems. Both the "to" and "from" account should be reviewed for no-merge conditions before merging the accounts. No-merge conditions MUST be resolved before the merge is initiated. Refer to IRM 21.6.2.4.1.3, Resequencing Accounts.

  2. Only route or fax Form 4442 to the SPC ITIN Operation to complete revoke actions on RTS after AM merge actions have posted on IDRS or a determination has been made that the merge action is not required (i.e., a merge action is not required for spouse or dependent ITINs as they are not the primary taxpayers on the tax return.)

    Exception:

    If the spouse/secondary taxpayer has filed returns with his/her ITIN as primary, a merge to his/her SSN is required.

    Form 4442 should be sent to the SPC ITIN Operation to complete the revoke action (e.g., multiple ITIN assignment, Taxpayer has been assigned a SSN etc.) as necessary.

    Reminder:

    Annotate both TINs on the Form 4442 referral and specify which TIN should be revoked and the reasons for the revocation. If a merge action is not required, this must also be annotated on Form 4442 prior to forwarding to the ITIN Unit for revoke action.

  3. Revoke actions can only be performed by the SP ITIN Operation Leads. Revoke actions are specific actions taken on RTS to record that an ITIN is no longer valid for use when a taxpayer has multiple TINs and one is an ITIN. Revoke actions update the RTS database and convert IDRS to a picture only format that causes any future IDRS transactions to unpost. CP Notice 567 will generate to the applicant advising this ITIN was revoked and the reason for revocation. Revoke actions are performed for the following:

    • 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.

3.21.263.7.5  (10-02-2012)
Form 4442, Inquiry Referral

  1. Prepare Form 4442, Inquiry Referral, for accounts in Assigned Status requiring actions beyond your scope and forward to SPC ITIN Operation. Below are some conditions requiring a Form 4442:

    • Applicant advises that their original supporting identification documentation has not been returned, or

    • You are advised that the ITIN recipient is deceased. Advise caller to forward a copy of the death certificate to the SPC ITIN Operation, or

    • Revoke actions to the ITIN number are necessary on RTS after AM merge actions are posted (e.g., multiple ITIN assignment, Taxpayer assigned SSN).

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

    Caution:

    Clearly indicate which TIN needs which action on Form 4442. Examples include ( Account merge not necessary for dependent. Please revoke dependent's ITIN XXX-XX-XXXX; or Merge actions completed. Please revoke ITIN XXX-XX-XXXX).

  2. Only prepare Form 4442 for applications in rejected or revoked status if it is a Missing Document Request.

  3. Refer to Figure 3.21.263-26, Inquiry Referral Required Entries for required entries on Form 4442.

  4. An internal fax number has been provided for AM employees to route Form 4442 referrals. The Austin Fax Number for AM is (512) 433-5909.

    Note:

    When systemic problems regarding the ITIN RTS are identified, refer to your designated Planning & Analysis Staff Analyst through your local manager for determination and elevation if appropriate, to AM Headquarters.

  5. After initial processing, applications in other than suspense status are maintained in the Files Branch. Do not send requests for these forms to the Austin ITIN Unit. Use established procedures (CC ESTAB or Form 2275) to request these directly from Files if needed.

3.21.263.7.6  (10-14-2008)
Math Errors

  1. Taxpayers may call or correspond regarding math errors issued during the processing of the original return. Take the following steps to resolve math errors involving ITIN issues:

    If math error notice was issued because of an invalid or missing TIN for... And... Then...
    Primary taxpayer, secondary taxpayer, or dependent, Taxpayer responds with a valid ITIN, Follow normal math error procedures to resolve the math error. Refer to IRM 21.5.4.4.3, Processing Responses to Math Error Notices.
    Dependent or secondary taxpayer, Taxpayer is filing an ITIN application, Advise taxpayer to attach a copy of the math error notice to the ITIN application packet.
    Primary taxpayer or the primary taxpayer previously filed using a TIN that did not belong to them, Taxpayer is filing an ITIN application, Advise taxpayer to attach a copy of the math error notice or any other correspondence received regarding the previously filed tax return (e.g., CP 54, 239C letter, etc.) to the ITIN application packet.

3.21.263.7.7  (10-14-2008)
1040X Processing

  1. If an amended return is being filed to claim a dependent not claimed on the original return and the taxpayer needs to request an ITIN for the dependent, Form 1040X must be completed. Attach the 1040X to a copy of the original tax return with the word "COPY" written on the first page of the return. Advise the taxpayer to attach the 1040X and return copy to the completed ITIN application.

3.21.263.7.8  (01-01-2011)
Decedent Inquiries (AM)

  1. AM may receive two types of decedent inquiries:

    • W-7 Applications for deceased individuals;

    • Notification of death after prior ITIN assignment which requires revoke action.

  2. The IRS processes Form W-7 received for deceased applicants where proof of a legitimate need for the number is provided (i.e., tax return attached with deceased applicant listed as primary, secondary or dependent taxpayer.)

  3. 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 (i.e., 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 (i.e., 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 (i.e., death certificate or formal notification from appropriate government office informing the next of kin of the decedent’s death).

  4. When notified of the death of a prior ITIN recipient, Revoke action is needed. Prepare Form 4442 and include copy of the death certificate. Refer to IRM 3.21.263.7.5.


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