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

Manual Transmittal

November 08, 2013

Purpose

(1) This transmits revised IRM 3.21.263, International Returns and Document Analysis, IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS).

Scope

This IRM provides procedures for processing Form W-7, Application for IRS Individual Taxpayer Identification Number and its supporting identification and exception documentation using the ITIN Real Time System.

Material Changes

(1) Web site addresses, references to CP notices that have been renamed, legal references, and IRM references were reviewed and edited as necessary throughout this IRM.

(2) IPU 13U1330 issued 08-07-2013 IRM 3.21.263.2.3(3) "Note" , Added instructions to ensure data other than name and address is not visible through window envelope.

(3) IPU 13U0562 issued 03-19-2013 IRM 3.21.263.3.2(6), Clarified that photocopies of COA are acceptable if legible and contain an original signature.

(4) IPU 13U1466 issued 09-16-2013 IRM 3.21.263.4(5), Added hyper links.

(5) IPU 13U1444 issued 09-10-2013 IRM 3.21.263.4(5), Added reminder to ensure all ID in envelope belongs to the applicant.

(6) IPU 13U1415 issued 08-30-2013 IRM 3.21.263.4(5), Clarified perfecting the case.

(7) IPU 13U1071 issued 06-10-2013 IRM 3.21.263.4.3(1)g, Added "Note" to see Exhibit 3.21.263-4 and Exhibit 3.21.263-10.

(8) IPU 13U1036 issued 06-04-2013 IRM 3.21.263.4.3(1)e, Changed SSN to SSN/ITIN.

(9) IPU 13U1521 issued 09-30-2013 IRM 3.21.263.4.6(1), Added "spouses, and their dependents" to the definition of who qualifies for SEVP.

(10) IPU 13U1466 issued 09-16-2013 IRM 3.21.263.4.6(1), Deleted note about notarized copies.

(11) IPU 13U0465 issued 03-05-2013 IRM 3.21.263.4.6(1), Added statement to accept certification from U.S. embassies and consulates abroad in Exception.

(12) IPU 13U1330 issued 08-07-2013 IRM 3.21.263.4.6(4) "Caution" , Removed birth certificate as required ID for applicant over 18.

(13) IPU 13U1036 issued 06-04-2013 IRM 3.21.263.4.6(4), Moved 2nd bullet to be above the first "Note" so that it applies to first 2 bullets.

(14) IPU 13U0666 issued 04-01-2013 IRM 3.21.263.4.6(4), Corrected ages for medical records to under 6 and for school records to under 18.

(15) IPU 13U1369 issued 08-19-2013 IRM 3.21.263.4.7(1), Instructed to route Forms 8822 to Entity.

(16) IPU 13U1348 issued 08-13-2013 IRM 3.21.263.4.8.1(2), Added S 50 definition.

(17) IRM 3.21.263.4.8.2(1), Redefined R 24.

(18) IPU 13U1348 issued 08-13-2013 IRM 3.21.263.4.8.3(2), Updated 4939 processing to show replaced with S 50 processing.

(19) IPU 13U1485 issued 09-19-2013 IRM 3.21.263.4.9(1), Changed references to CP 569 to CP 574.

(20) IPU 13U1348 issued 08-13-2013 IRM 3.21.263.4.9(1), Added statement that S 50 replaced Letter 4939 in August 2013.

(21) IPU 13U1115 issued 06-18-2013 IRM 3.21.263.5.1(2) and (8), Added Secondary Review Team function and program.

(22) IRM 3.21.264.2.3(4), Added Note: The Disclosure Help Desk number is for internal use only and should not be given to taxpayers.

(23) IPU 13U1369 issued 08-19-2013 IRM 3.21.263.5.2.4.1(1), Deleted Form 8822 processing.

(24) IPU 13U0997 issued 05-28-2013 IRM 3.21.263.5.2.4.1, Added new batching categories for statute returns and instructed not to staple ID to application packages.

(25) IPU 13U0997 issued 05-28-2013 IRM 3.21.263.5.2.4.2(5), Instructed to batch statute returns separately and place on a special "statute" cart.

(26) IPU 13U0317 issued 02-08-2013 IRM 3.21.263.5.2.4.2(12), Deleted note to reserve first slot for batches containing original passports.

(27) IPU 13U1466 issued 09-16-2013 IRM 3.21.263.5.2.5(1), Deleted note about identifying batches with passports.

(28) IPU 13U1378 issued 08-22-2013 IRM 3.21.263.5.2.6.2.1(2), Added processing of Form 3949.

(29) IPU 13U1173 issued 07-01-2013 IRM 3.21.263.5.2.6.2.1(2) "Suspended" , Added note to compute purge date for folders flagged for 65 day purge.

(30) IPU 13U0562 issued 03-19-2013 IRM 3.21.263.5.2.6.2.1(2) "Rejected" , Added instructions for applications with tax returns.

(31) IPU 13U1466 issued 09-16-2013 IRM 3.21.263.5.2.6.2.2(1), Corrected notice to Form 14433, instructed when to leave attached to the outside of the envelope, and added instructions for flagged work.

(32) IPU 13U1369 issued 08-19-2013 IRM 3.21.263.5.2.6.2.2(1), Corrected Form 8822 definition.

(33) IPU 13U1333 issued 08-08-2013 IRM 3.21.263.5.2.6.2.2(1), Instructed Clerical to forward Form 14413 to sorting,

(34) IPU 13U0997 issued 05-28-2013 IRM 3.21.263.5.2.6.2.2(1), Provided clerical instructions for processing Form 14415.

(35) IPU 13U0746 issued 04-16-2013 IRM 3.21.263.5.2.6.2.2(1), Deleted one line of instructions for Form 3471.

(36) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.5.2.6.2.2(1), Revised Form 3471 instructions.

(37) IPU 13U0562 issued 03-19-2013 IRM 3.21.263.5.2.6.2.2(1), Revised Form 3471 instructions and clarified processing for returns not to be processed.

(38) IPU 13U0317 issued 02-08-2013 IRM 3.21.263.5.2.6.2.2(1), Deleted instructions to copy original ID and copies certified by the issuing agency.

(39) IPU 13U0562 issued 03-19-2013 IRM 3.21.263.5.2.6.3(3) "Form 1040X" , Changed "RPD" to "a Form 3471" .

(40) IPU 13U1348 issued 08-13-2013 IRM 3.21.263.5.2.6.5.1(2), Corrected "Form 1040X" routing.

(41) IPU 13U1466 issued 09-16-2013 IRM 3.21.263.5.2.8.1(1), Designated on which side to begin the next row

(42) IPU 13U1173 issued 07-01-2013 IRM 3.21.263.5.2.9(1), Added new paragraph to instruct how to purge cases in reject status R 98.

(43) IPU 13U0746 issued 04-16-2013 IRM 3.21.263.5.2.9(2), Added suspense codes to instructions.

(44) IPU 13U0562 issued 03-19-2013 IRM 3.21.263.5.2.9(2), Clarified return processing for primary/secondary applicants not establishing their identity and RPD computation for returns with rejected dependent applications

(45) IPU 13U1521 issued 09-30-2013 IRM 3.21.263.5.2.9(2), (3), (4), and (5), Revised criteria for R 99 processing.

(46) IPU 13U1466 issued 09-16-2013 IRM 3.21.263.5.3.1(5), Gave examples of attachments used to perfect Form W-7.

(47) IPU 13U1071 issued 06-10-2013 IRM 3.21.263.5.3.1(5), Instructed to ensure all information is captured and forms are edited and assembled correctly.

(48) IPU 13U1348 issued 08-13-2013 IRM 3.21.263.5.3.2(7), Deleted Letter 4939 instructions.

(49) IPU 13U1023 issued 05-31-2013 IRM 3.21.263.5.3.2(7), Instructed to accept return as valid when applicant attaches proof on income as described in Letter 4939. (This change is superseded by IPU 13U1348 issued 08-13-2013.)

(50) IPU 13U1071 issued 06-10-2013 IRM 3.21.263.5.3.2(9) and (10), Switched paragraph order and added to treat as "no tax return" attached.

(51) IPU 13U1521 issued 09-30-2013 IRM 3.21.263.5.3.2(13), Rephrased determining prior federal return filing requirement.

(52) IPU 13U1071 issued 06-10-2013 IRM 3.21.263.5.3.4(7), Added reference to Exhibit 3.21.263–4.

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(54) IPU 13U1071 issued 06-10-2013 IRM 3.21.263.5.3.4.2(1) and (2), Defined acceptance and added requirements for applicants under the age of 18.

(55) IPU 13U1466 issued 09-16-2013 IRM 3.21.263.5.3.4.2.1(2), Deleted SEVP information and caution for notarized copies.

(56) IPU 13U1528 issued 10-01-2013 IRM 3.21.263.5.3.4.2(3), Added that required information in a letter will make an incomplete report card/transcript complete.

(57) IPU 13U1108 issued 06-17-2013 IRM 3.21.263.5.3.4.2(3) , Added countries that do not require a DOE for medical records and school records; added nursery or kindergarten school letters for applicants under 6 do not require listing course work or grades.

(58) IPU 13U1071 issued 06-10-2013 IRM 3.21.263.5.3.4.2(3), Added reference to Exhibit 3.21.263–4 and Exhibit 3.21.263–10.

(59) IPU 13U0940 issued 05-17-2013 IRM 3.21.263.5.3.4.2(3), Added "Green Card" to list of USCIS ID showing applicant not eligible for ITIN.

(60) IPU 13U0624 issued 03-27-2013 IRM 3.21.263.5.3.4.2(3) "Passport" , Added instructions for processing unsigned passport.

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(66) IPU 13U1528 issued 10-01-2013 IRM 3.21.263.5.3.4.2.1(3), Re-phrased U.S. consul/embassy employees certifying foreign documents are valid certified documents.

(67) IPU 13U0816 issued 04-25-2013 IPU 13U0746 issued 04-16-2013 IRM 3.21.263.5.3.4.2.1(3), Expanded definition of certified document.

(68) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.5.3.4.2.1(4) and (5), Deleted these paragraphs about original and certified copies of Mexican birth certificates.

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(70) IPU 13U1071 issued 06-10-2013 IRM 3.21.263.5.3.4.2.2(1), (2), and (4), Added Mexican voter cards issued before 2008 have no current, issue, or expiration date, added reference to Exhibit 3.21.263–4 and Exhibit 3.21.263–10, deleted paragraphs 4 and 5.

(71) IPU 13U0919 issued 05-14-2013 IRM 3.21.263.5.3.4.2.2(1), Added Filipino Voter Cards have no issue date or expiration date and changed computation of expiration date to 12/31/CY if none present.

(72) IPU 13U1330 issued 08-07-2013 IRM 3.21.263.5.3.4.2(5), Added to use 12/31/CY as expiration date for current documents.

(73) IPU 13U1108 issued 06-17-2013 IRM 3.21.263.5.3.4.2(5), Defined current school records as no older than 12 months from the Form W-7 application.

(74) IPU 13U1348 issued 08-13-2013 IRM 3.21.263.5.3.4.2.3(1), Added S 50 to Exception.

(75) IPU 13U1474 issued 09-17-2013 IRM 3.21.263.5.3.4.2.4(2),Added new paragraph for preparing envelopes.

(76) IPU 13U1348 issued 08-13-2013 IRM 3.21.263.5.3.4.2.4(1), Added S 50.

(77) IPU 13U0465 issued 03-05-2013 IRM 3.21.263.5.3.4.2.4(2), Added statement to use pre-paid express or courier envelopes sent by the taxpayer to return ID.

(78) IPU 13U1444 issued 09-10-2013 IRM 3.21.263.5.3.4.3(3), Added note that self-generated income statements from web addresses are not valid income documents.

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(81) IRM 3.21.263.5.3.5.2(2) "Exception" , Added instructions when boxes" a " and "f" are checked.

(82) IRM 3.21.263.5.3.5.2(6), Added "Caution" under reason for filing box a for SEVIS or exception documentation.

(83) IRM 3.21.263.5.3.5.2(6), Added "Reminder" under reason for filing box "f."

(84) IPU 13U1496 issued 09-20-2013 IRM 3.21.263.5.3.5.2(6), Added" Reminder" that dependents can claim reason for filing "f" when claiming exception 2b SEVP.

(85) IPU 13U1421 issued 09-04-2013 IRM 3.21.263.5.3.5.2(6), Added note that DSO letter may contain SSA denial information and hyperlink.

(86) IPU 13U0990 issued 05-23-2013 IRM 3.21.263.5.3.5.2(6), Revised box" h " processing.

(87) IPU 13U0317 issued 02-08-2013 IRM 3.21.263.5.3.5.2(6), Added exceptions 1 and 2 for reason box "h" .

(88) IPU 13U1511 issued 09-26-2013 IRM 3.21.263.5.3.5.2(8), Added Form W-9 to exception 1 instructions.

(89) IPU 13U1330 issued 08-07-2013 IRM 3.21.263.5.3.5.2(8) and (9), Added specific instructions for exception 1 and 2.

(90) IRM 3.21.263.5.3.5.2(9), Added "Reminder" about reason for filing boxes "a" and "h " as well as "a" and" f." ; updated "Other" to "Letter from Education Institute" throughout; deleted "Caution" about researching RTS to see if return submitted previously with rejected Form W-7; added "Note" instructing when to change reason for applying "a" to "b." .

(91) IPU 13U1521 issued 09-30-2013 IRM 3.21.263.5.3.5.2(9), Added "spouses" to definition of who qualifies for exception 2b SEVP.

(92) IPU 13U1342 issued 08-12-2013 IRM 3.21.263.5.3.5.2(9), Added instructions for Exception 2(c) SEVP colleges claiming no tax treaty benefits.

(93) IPU 13U1417 issued 09-03-2013 IRM 3.21.263.5.3.5.5(2) "Exception, " , Deleted instructions to replace CAA business address when listed on Line 2, Applicant's Mailing Address.

(94) IPU 13U0919 issued 05-14-2013 IRM 3.21.263.5.3.5.5(2), Instructed to edit complete foreign address from line 3 when CAA business address is on Line 2 and no tax return attached.

(95) IPU 13U1330 issued 08-07-2013 IRM 3.21.263.5.3.5.12(2), Added reminder that D/S is also on the I-20 and I-94.

(96) IPU 13U1511 issued 09-26-2013 IRM 3.21.263.5.3.5.16, Re-formatted instructions for signature.

(97) IPU 13U1354 issued 08-15-2013 IRM 3.21.263.5.4.1(2), Instructed to ensure all required Form W-7 data is input before referring for override.

(98) IPU 13U1330 issued 08-07-2013 IRM 3.21.263.5.4.1(2), Gave example how to check R 08 status.

(99) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.5.4.1(2), Removed "Caution" to flag all cases with certified ID copies and in status R 98.

(100) IPU 13U0588 issued 03-21-2013 IRM 3.21.263.5.4.1(2), Added "Caution" to flag all cases with certified ID copies and in status R 98. (This change is superseded by IPU 13U0816 issued 04-25-2013.)

(101) IPU 13U1521 issued 09-30-2013 IRM 3.21.263.5.4.1(5) & (8) & (9), Revised process for determining which returns are archived, processed, or sent to Entity for IRSN assignment; added "ITIN dependents" to Exam referral criteria.

(102) IPU 13U0746 issued 04-16-2013 IRM 3.21.263.5.4.1(5), Added instructions to edit suspense codes at bottom on Form W-7.

(103) IPU 13U0562 issued 03-19-2013 IRM 3.21.263.5.4.1(6), Clarified when Form 3471 is required.

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(105) IRM 3.21.263.5.4.1(8), Removed old return processing information that was replaced in IPU 13U1521.

(106) IPU 13U1259 issued 07-19-2013 IRM 3.21.263.5.4.1(8), Added Form 3471 instructions for returns with assigned ITINs that are referred to Statute.

(107) IPU 13U1378 issued 08-22-2013 IRM 3.21.263.5.4.1(14), Added paragraph for editing Form 3949.

(108) IRM 3.21.263.5.4.2(4), Deleted reference to HR1 for Form W-2 name mis-match.

(109) IPU 13U1354 issued 08-15-2013 IRM 3.21.263.5.5(3), Instructed to ensure all required Form W-7 data is input before overriding.

(110) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.5.6(9), Deleted reference to Exhibit 3.21.263–10.

(111) IRM 3.21.263.5.9.2(8), Changed "Remarks Field" to "Comments Section" .

(112) IPU 13U1378 issued 08-22-2013 IRM 3.21.263.5.9.8(1), Added instructions to update RTS Comments or Remarks Screen for Form 2275, MDR processing, and when sending ID is found and returned to the applicant.

(113) IPU 13U0990 issued 05-23-2013 IRM 3.21.263.5.9.8(1), Changed instructions for mailing passports to the Embassy.

(114) IPU 13U0531 issued 03-13-2013 IRM 3.21.263.5.9.8(1), Changed instructions to load comments in the Remarks screen or the Comments Field.

(115) IPU 13U0393 issued 02-22-2013 IRM 3.21.263.5.9.8(1), Changed retention of undeliverable passports from one year to six months before sending to the embassy for the country of origin.

(116) IPU 13U1126 issued 06-20-2013 IRM 3.21.263.5.10.4(10), Revised to include updating the Remarks Screen for undeliverable CP 566 when a better address is found.

(117) IPU 13U0532 issued 03-19-13, IRM 3.21.263.5.10.4(10), Clarified which returns require Form 3471/RPD processing for undeliverable CP 566, CP 569 Hard Reject, and Letter 4939 processing.

(118) IPU 13U1330 issued 08-07-2013 IRM 3.21.263.5.10.4(11), Deleted instructions to mail ID to foreign addresses when the mailing address used was undeliverable.

(119) IPU 13U1521 issued 09-30-2013 IRM 3.21.263.5.10.5(5), Revised process to perfect return and W-7 if W-7 for primary or secondary rejects; added reminder to see Remarks for reasons the case suspended.

(120) IPU 13U1330 issued 08-07-2013 IRM 3.21.263.5.10.5(5), Added example of incomplete school ID and hyperlink to IRM 3.21.263.4.

(121) IPU 13U0562 issued 03-19-13 IRM 3.21.263.5.10.5(6) and (8), Added instructions for secondary applicant processing and new paragraph for primary/secondary applicants rejecting for other than failing to establish their identity.

(122) IPU 13U1330 issued 08-07-2013 IRM 3.21.263.5.10.6(1), Changed "assignment" to "final ITIN status" .

(123) IPU 13U0562 issued 03–19–2013 IRM 3.21.263.5.10.6(1), (2), and (3), Changed "ITINs are assigned" to "all applicants are in final status," ; changed example from 2012 to 2013, changed "Edit Sheet" to "Form 3471" , and added processing for rejected dependent applicants.

(124) IPU 13U1415 issued 08-30-2013 IRM 3.21.263.5.10.6(3), Clarified when RPD determination is required.

(125) IPU 13U1256 issued 07-18-2013 IRM 3.21.263.5.10.6(3), Clarified that returns going to the pipeline need Form 3471.

(126) IPU 13U0746 issued 04-16-2013 IRM 3.21.263.5.10.6(3), Perfected Form 3471 instructions.

(127) IPU 13U1369 issued 08-19-2013 IRM 3.21.263.5.10.7(5), (16), and (17), Defined address change requests and Form 8822 processing.

(128) IPU 13U0562 issued 03-19-2013 IRM 3.21.263.5.10.7(9)b), Instructed to send for IRSN assignment returns with primary/secondary applicant rejected for other than identity issues.

(129) IPU 13U1417 issued 09-03-2013 IRM 3.21.263.6(2), Listed reasons for calling and reasons not to call dedicated ITIN TAC line.

(130) IPU 13U0693 issued 04-05-2013 IRM 3.21.263.6(2), Added Tax Attache as authorized to call Austin for RTS and ID assistance.

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(132) IPU 13U0940 issued 05-17-2013 IRM 3.21.263.6.1.5(1), Added "Reminder" for TAC to copy visa information if required for the application reason for filing.

(133) IPU 13U1333 issued 08-08-2013 IRM 3.21.263.6.1.12(3), Added "original or copies certified by the issuing agency."

(134) IPU 13U1378 issued 08-22-2013 IRM 3.21.263.6.1.28(1), Instructed to include related forms such as 2848 and 3949.

(135) IPU 13U0997 issued 05-28-2013 IRM 3.21.263.6.1.29(3) and (4), Changed overnight mail to daily mail.

(136) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(137) IPU 13U1417 issued 09-03-2013 IRM 3.21.263.6.1.30(2), Added paragraph explaining how to compute when ID was returned and actions to take.

(138) IPU 13U1378 issued 08-22-2013 IRM 3.21.263.6.1.30(2), Made exception a separate paragraph and added new paragraph for reviewing RTS for previous ID searches.

(139) IPU 13U1297 issued 07-29-2013 IRM 3.21.263.6.1.30(2), Added "Note" explaining how to compute date ID was mailed back to applicant.

(140) IPU 13U1369 issued 08-19-2013 IRM 3.21.263.6.1.32.1(2), Expanded instructions for correcting name, DOB, and address.

(141) IPU 13U1369 issued 08-19-2013 IRM 3.21.263.6.1.32.2(4), Changed routing of Form 8822.

(142) IPU 13U1369 issued 08-19-2013 IRM 3.21.263.7.2.1(1), Changed routing of Form 8822 to Entity.

(143) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(144) IPU 13U1417 issued 09-03-2013 IRM 3.21.263.7.2(2) and (3), Added how to determine what actions taken to return ID and steps to take next.

(145) IPU 13U1378 issued 08-22-2013 IRM 3.21.263.7.2(2), Added processing for inquiries about returning ID.

(146) IPU 13U1297 issued 07-29-2013 IRM 3.21.263.7.2(2), Added "Note" explaining how to compute date ID was mailed back to applicant

(147) IPU 13U1115 issued 06-18-2013 IRM 3.21.263.7.2.2(2), Added "does not meet established guidelines" .

(148) IPU 13U1369 issued 08-19-2013 IRM 3.21.263.7.2(2), Changed routing of Form 8822.

(149) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(150) IPU 13U1115 issued 06-18-2013 IRM 3.21.263.7.2.3(3), Added statements to use when ID was unacceptable.

(151) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(152) IPU 13U1023 issued 05-31-2013 IRM 3.21.263.7.4(2), Changed instructions for not submitting Form 4442 from all merge actions are "completed" to all actions are "posted" on IDRS.

(153) IPU 13U0693 issued 04-05-2013 IRM 3.21.263.7.4(2), Added Exception to merge secondary ITINs that filed as primary on returns to their SSNs.

(154) IPU 13U1485 issued 09-19-2013 IRM 3.21.263.8.3.1(3) "Tax Return Attached" , Clarified DOE information to enter in the Remarks Screen.

(155) IPU 13U1466 issued 09-16-2013 IRM 3.21.263.8.3.1(3) "Tax Return Attached" , Added note and exception for 1040PR processing.

(156) IPU 13U1330 issued 08-07-2013 IRM 3.21.263.8.3.1(3) "Submission Source" , Defined when to select "IRS Office."

(157) IPU 13U0666 issued 04-01-2013 IRM 3.21.263.8.3.1(3) "Submission Source" , Added new fields for AA and CAA input caused by software updates.

(158) IPU 13U1348 issued 08-13-2013 IRM 3.21.263.8.3.1(3), Added new fields "W-2 Attached?" and "Is the Name on the W-2 the Same on the Tax Return?"

(159) IPU 13U1330 issued 08-07-2013 IRM 3.21.263.8.3.2.1(1) "Document Type" , Instructed not to enter documents not listed on the COA.

(160) IPU 13U0940 issued 05-17-2013 IRM 3.21.263.8.3.2.1(1) "Document Type" , Added to input visa information if it is required and TAC encloses copy.

(161) IRM 3.21.263.8.3.2.1(1) "ID Certification" , Added select "certified by issuing agency" when foreign ID is certified by U.S. consul or embassy employees and select "CAA reviewed" if SEVIS application also has COA attached.

(162) IPU 13U1415 issued 08-30-2013 IRM 3.21.263.8.3.2.1(1) "ID Certification" , Added reminder for AA processing and deleted" incomplete certification letter" for SEVIS applications.

(163) IPU 13U1409 issued 08-29-2013 IRM 3.21.263.8.3.2.1(1) "ID Certification" , Changed word "type" to "certification."

(164) IPU 13U1256 issued 07-18-2013 IRM 3.21.263.8.3.2.1(1), "ID Certification" , Clarified JAG/DOD notarization and JAG as a CAA processing.

(165) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(166) IPU 13U0971 issued 05-21-2013 IRM 3.21.263.8.3.2.1(1) "ID Certification" , Added "Reminder" that CAAs do not review dependent ID and corrected TAC hyperlink to listing of offices reviewing ID; "Is the ID Valid?" : clarified when to select yes for valid ID.

(167) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.8.3.2.1(1) "ID Certification" , Removed Caution to update the Remarks Screen for certified copies of ID

(168) IPU 13U0693 issued 04-05-2013 IRM 3.21.263.8.3.2.1(1) "ID Certification" , Revised COA instructions to accept ID needed to assign the ITIN but not listed on the COA.

(169) IPU 13U0666 issued 04-01-2013 IRM 3.21.263.8.3.2.1(1) "ID Certification" , Instructed to update the Remarks Screen when original ID is reviewed by designated TAC, Tax Attache, or CAA.

(170) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.8.3.2.1(1) "ID Certification" , Added "Caution" to update the Remarks Screen for all certified ID except for SEVIS applications.

(171) IRM 3.21.263.8.3.2.1(1), "Is the ID Valid?" , Added incomplete SEVP ID as a reason to select" no."

(172) IPU 13U1528 issued 10-01-2013 IRM 3.21.263.8.3.2.1(1) "Is the ID Valid?" , Rephrased school records and updated processing unsigned passports.

(173) IPU 13U1511 issued 09-26-2013 IRM 3.21.263.8.3.2.1(1) "Is the ID Valid?" , Added when to select "no" for medical and school records that are not current, added "no questionable features are identified" as a reason to select "yes" , and added instructions for using 1 envelope to return non-questionable ID and unsigned passports.

(174) IPU 13U1108 issued 06-17-2013 IRM 3.21.263.8.3.2.1(1) "Is the ID Valid?" , Added letters from nursery/kindergarten schools as valid and listed 3 countries that do not require DOE for medical/school records.

(175) IPU 13U0997 issued 05-28-2013 IRM 3.21.263.8.3.2.1(1) "Is the ID Valid?" , Instructed to use Form 14415 to return passports.

(176) IPU 13U0624 issued 03-27-2013 IRM 3.21.263.8.3.2.1(1) "Is the ID Valid?" , Changed processing for unsigned passports.

(177) IRM 3.21.263.8.3.2.1(1) "Visa Classification" , Added instructions for SEVIS applications with visa information present.

(178) IPU 13U1333 issued 08-08-2013 IRM 3.21.263.8.3.2.1(1) "Visa ID Number" , Defined where visa number appears in visas.

(179) IPU 13U1333 issued 08-08-2013 IRM 3.21.263.8.3.2.1(1) "ID Number" , Defined where passport number appears on the passports.

(180) IPU 13U1444 issued 09-10-2013 IRM 3.21.263.8.3.2.2(1), Added self-generated pay docs as an example to add to the Remarks Screen.

(181) IPU 13U1333 issued 08-08-2013 IRM 3.21.263.8.3.2.2(1), Added examples to input to the Remarks Screen.

(182) IPU 13U1032 issued 06-03-2013 IRM 3.21.263.8.3.2.2(1), Deleted all work-around instructions for all countries as RTS is being updated to include them on the drop-down list. Added note that Slovakia and Slovak Republic are the same country.

(183) IPU 13U0990 issued 05-23-2013 IRM 3.21.263.8.3.2.2(1), Deleted Czech Republic, China, Ireland, and North Korea procedures.

(184) IPU 13U0956 issued 05-20-2013 IRM 3.21.263.8.3.2.2(1), Added Czech Republic, Ireland, and North Korea as tax treaty countries. (This change is superseded by IPU 13U0990 issued 05-23-2013.)

(185) IRM 3.21.263.8.3.2.2(1) "Has the Exception Documentation been verified?" , Added to select" no" when the exception documentation is invalid and only one document must be valid if multiple documents are attached.

(186) IPU 13U1528 issued 10-01-2013 IRM 3.21.263.8.3.2.3(1) "Document Type" , Added reminder that DSO/RO letters may contain SSA reject information; updated the" Other" section with examples.

(187) IPU 13U1511 issued 09-26-2013 IRM 3.21.263.8.3.2.3(1) "Document Type" , Added Form W-9 as a selection choice displayed in the drop down box.

(188) IPU 13U0666 issued 04-01-2013 IRM 3.21.263.8.3.2.3(1) "Document Type" , Deleted and added fields appearing on the drop down list from RTS updates.

(189) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.8.3.2.5.1(1), Removed "Caution" to leave address lines blank for certified copies of ID.

(190) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.8.3.2.5.1(1), Added "Caution" to leave all address lines blank when applicant submitted certified copies of ID. (This change is superseded by IPU13U0816 issued 04-25-2013.)

(191) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.8.3.2.5.2(1), Deleted "Caution" to leave address lines blank for certified copies of ID.

(192) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.8.3.2.5.2(1), Added "Caution" to leave all address lines blank when applicant submitted certified copies of ID. (This change is superseded by IPU 13U0816 issued 04-25-2013.)

(193) IPU 13U1333 issued 08-08-2013 IRM 3.21.263.8.3.2.5.3(2), Corrected definitions for APO addresses.

(194) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.8.3.2.5.3(1), Deleted "Caution" to leave address lines blank for certified copies of ID.

(195) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.8.3.2.5.3(1), Added "Caution" to leave all address lines blank when applicant submitted certified copies of ID. (This change is superseded by IPU 13U0816 issued 04-25-2013.)

(196) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.8.3.2.5.4(1), Deleted "Caution" to leave address lines blank for certified copies of ID.

(197) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.8.3.2.5.4(1), Added "Caution" to leave all address lines blank when applicant submitted certified copies of ID. (This change is superseded by IPU 13U0816 issued 04-25-2013.)

(198) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.8.3.2.5.5(1), Deleted "Caution" to leave address lines blank for certified copies of ID.

(199) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.8.3.2.5.5(1), Added "Caution" to leave all address lines blank when applicant submitted certified copies of ID. (This change is superseded by IPU 13U0816 issued 04-25-2013.)

(200) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.8.3.2.5.6(1), Deleted "Caution" to leave address lines blank for certified copies of ID.

(201) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.8.3.2.5.6(1), Added "Caution" to leave all address lines blank when applicant submitted certified copies of ID. (This change is superseded by IPU 13U0816 issued 04-25-2013.)

(202) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.8.3.2.6(1), Deleted "Caution" to leave all address lines blank when applicant submitted certified copies of ID.

(203) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.8.3.2.6(1), Added "Caution" to leave all address lines blank when applicant submitted certified copies of ID. (This change is superseded by IPU 13U0816 issued 04-25-2013.)

(204) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.8.3.2.6.1(1), Deleted "Caution" to leave all address lines blank when applicant submitted certified copies of ID.

(205) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.8.3.2.6.1(1), Added "Caution" to leave all address lines blank when applicant submitted certified copies of ID. (This change is superseded by IPU 13U0816 issued 04-25-2013.)

(206) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.8.3.2.6.2(1), Deleted "Caution" to leave all address lines blank when applicant submitted certified copies of ID.

(207) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.8.3.2.6.2(1), Added "Caution" to leave all address lines blank when applicant submitted certified copies of ID. (This change is superseded by IPU 13U0816 issued 04-25-2013.)

(208) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.8.3.2.6.3(1), Deleted "Caution" to leave all address lines blank when applicant submitted certified copies of ID.

(209) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.8.3.2.6.3(1), Added "Caution" to leave all address lines blank when applicant submitted certified copies of ID. (This change is superseded by IPU 13U0816 issued 04-25-2013.)

(210) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.8.3.2.6.4(1), Deleted "Caution" to leave all address lines blank when applicant submitted certified copies of ID

(211) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.8.3.2.6.4(1), Added "Caution" to leave all address lines blank when applicant submitted certified copies of ID. (This change is superseded by IPU 13U0816 issued 04-25-2013.)

(212) IPU 13U0816 issued 04-25-2013 IRM 3.21.263.8.3.2.6.5(1), Deleted "Caution" to leave all address lines blank when applicant submitted certified copies of ID.

(213) IPU 13U0576 issued 03-20-2013 IRM 3.21.263.8.3.2.6.5(1), Added "Caution" to leave all address lines blank when applicant submitted certified copies of ID.(This change is superseded by IPU 13U0816 issued 04-25-2013.)

(214) IPU 13U1521 issued 09-30-2013 IRM 3.21.263.8.3.2.9(1), Added reminder to check DSO letter, etc. for name of the college/university.

(215) IPU 13U0693 issued 04-05-2013 IRM 3.21.263.8.3.2.9(1) "Previously Assigned TIN or EIN?" , Corrected line 6e to 6f.

(216) IPU 13U1415 issued 08-30-2013 IRM 3.21.263.8.3.2.10(1) "Valid AA Certificate of Accuracy attached?" , Added note explaining when the field is disabled.

(217) IPU 13U0919 issued 05-14-2013 IRM 3.21.263.8.3.2.10(1), Instructed that no action is needed for additional supporting ID not needed to meet ID requirements; added to select "no" if COA does not attached required documents.

(218) IPU 13U1511 issued 09-26-2013 IRM 3.21.263.8.3.4(3), Revised steps for working cases in suspended status.

(219) IPU 13U1173 issued 07-01-2013 IRM 3.21.263.8.3.4(3), Added instructions to flag for 65 day purge.

(220) IPU 13U1036 issued 06-04-2013 IRM 3.21.263.8.4.1(2), Changed "MM" to "DD."

(221) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡

(222) IPU 13U1409 issued 08-29-2013 Exhibit 3.21.263-50, Corrected Julian date numbers on exhibit.

(223) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(224) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Effect on Other Documents

IRM 3.21.263 dated March 1, 2013 is superseded. The following IRM Procedural Updates (IPUs) issued from February 8, 2013, through October 1, 2013, have been incorporated into this IRM: 13U0317, 13U0393, 13U0465, 13U0506, 13U0531, 13U0562, 13U576, 13U0588, 13U0624, 13U0666, 13U0693, 13U0745, 13U0765, 13U0816, 13U0832, 13U0919, 13U0940, 13U0956, 13U0971, 13U0990, 13U0997, 13U1032, 13U1036, 13U1071, 13U1108, 13U1115, 13U1126, 13U1173, 13U1256, 13U1259, 13U1297, 13U1330, 13U1342, 13U1348, 13U1354, 13U1378, 13U1409, 13U415, 13U417, 13U1421, 13U1444, 13U1466, 13U1474, 13U1485, 13U1496, 13U1511, 13U1521, and 13U1528.

Audience

Austin Submission Processing Campus (AUSPC) ITIN Operation, Accounts Management (AM) - Telephone Assistors, U.S. Embassy Tax Attaches, and Field Assistance (FA) - Taxpayer Assistance Center (TAC) Employees

Effective Date

(01-01-2014)

Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.21.263.1  (01-02-2013)
Overview

  1. This section of the IRM provides navigational instructions for the Individual Taxpayer Identification Number (ITIN) Real Time System (RTS) and procedures for reviewing and processing:

    • Form W-7, Application for IRS Individual Taxpayer Identification Number, see Exhibit 3.21.263-1.

    • Form W-7SP, Solicitud de Numero de Identificacion Personal del Contribuyente del Servicio de Impuestos Internos, see Exhibit 3.21.263-2.

    • Valid supporting identification documentation

    • Valid supporting exception documentation

    • Tax return requirements

  2. This IRM is designed to be used by Austin Submission Processing Campus (SPC) ITIN Operation employees, and other RTS users. Employees may supplement this IRM by referring to instructions in any IRS publication such as Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number (ITIN), Form W-7 Instructions or other IRM referenced throughout this IRM.

    Note:

    All references to "Form W-7" throughout this IRM refers to both the English and Spanish versions unless otherwise specified.

  3. An ITIN is a nine-digit number issued by the IRS to individuals who are required for U.S. tax purposes to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a social security number (SSN) issued by the Social Security Administration.

  4. The ITIN will be in the format of a SSN and begin with the number "9" . The fourth and fifth numbers will range from:

    • 70-88

    • 90–92

    • 94-99

    Note:

    "89" and "93" are NOT used as fourth and fifth numbers for ITINs but are reserved for other programs.

  5. The ITIN is only for federal tax purposes.

    Note:

    Effective January 1, 2013, new ITINs will expire after 5 years. Taxpayers who still need an ITIN will be able to reapply at the end of the expiration period.

  6. The ITIN does not:

    • Qualify the applicant for Earned Income Tax Credit (EITC), or

    • Make inference to the applicants immigration status, or

    • Qualify the applicants right to work in the United States.

  7. The database of record to process all Form W-7 is the ITIN RTS. All ITIN records reside on the RTS.

3.21.263.2  (10-14-2008)
General Information

  1. The ITIN is governed by rules described in IRC 6109, Identifying Numbers. The following additional guidance is provided for all ITIN users.

3.21.263.2.1  (10-14-2008)
Mission Statement

  1. The mission of all employees working ITIN cases is to ensure ITINs are issued timely to qualifying individuals and used only for tax administration purposes. All tasks will be done in a manner to advance the overall service goal of customer satisfaction, education, outreach, and compliance with applicable tax laws.

3.21.263.2.2  (01-01-2010)
IRS Employee Contacts

  1. The Restructuring and Reform Act of 1998, Section 3705(a) provides identification requirements for all IRS employees working tax related matters. IRS employees are required to give their name and unique identification number (last seven digits of the personal identification number shown on the Smart ID) during taxpayer telephone, face-to-face and written contact. In addition, a telephone number is required on all taxpayer correspondence. This will provide taxpayers with enough information to identify an IRS employee who has previously assisted with tax related matters.

3.21.263.2.3  (08-07-2013)
ITIN Disclosure Guidelines

  1. IRC 6103(a) provides that returns and return information shall be confidential subject to limited exceptions provided in the IRC. IRC 6103(c) provides that, subject to the requirements and conditions set forth by the Secretary in the regulations, returns and return information may be disclosed to persons designated by the taxpayer in a request for or consent to disclosure.

  2. IRC 6103(a) also provides for disclosures to any other person at the taxpayer's request to the extent necessary to comply with a request for information or assistance made by the taxpayer to another person. Consent may be oral or in writing.

  3. It is the responsibility of all IRS employees to protect confidential applicant information and to understand what is and what is not an authorized access or authorized disclosure under the provisions of the law. This includes the protection of computer terminal information. For example, when applicants calling on IRS phone lines inquire about their application and less than six (6) weeks have passed since the Form W-7 application was filed, advise the applicant to allow more processing time. If more than six (6) weeks have passed and research shows no record of the application, employees are authorized to disclose to the applicant that we have no record of the application and they should re-submit.

    Reminder:

    During peak processing periods (January 15th through April 30) or if the application was submitted from abroad, allow up to 10 weeks.

    Note:

    Ensure taxpayer data other than the name and address is NOT visible through a window envelope. For example, Form 14413 and Form 14415 must use envelopes without windows.

  4. For questions on disclosure, the Freedom of Information Act (FOIA), and the Privacy Act, refer to IRM 11.3, Disclosure of Official Information or the Disclosure Help Desk at 1-866-591-0860.

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayers.

3.21.263.2.4  (10-14-2008)
Telephone Oral Testimony

  1. You must determine if the person you are speaking to is entitled to receive or present requested information. IRM 3.21.263.2.3, ITIN Disclosure Guidelines, for disclosure rules pertaining to ITINs.

  2. Do not under any circumstance accept oral testimony for missing signatures or documentation verification.

  3. Once you have verified that the caller is responsible for the information, then take the appropriate action.

3.21.263.3  (01-01-2011)
What Is an Acceptance Agent?

  1. An Acceptance Agent is a person (individual or entity) who has signed an agreement with the IRS, and is authorized to assist resident and non-resident alien individuals and other foreign persons who are ineligible or unable to receive a SSN in obtaining an ITIN or employer identification number (EIN) from the IRS.

  2. The following is general information to assist in identifying the role and authority of Acceptance Agents.

3.21.263.3.1  (01-02-2013)
Acceptance Agent (AA) or Certifying Acceptance Agent (CAA)

  1. There are two kinds of Acceptance Agents. Refer to the table below for specific roles and authorizations.

    Role or Authority Acceptance Agent Certifying Acceptance Agent
    Review the required supporting identification documentation that proves foreign status and identity. X X
    Verify the completeness of Form W-7. X X
    Submit Form W-7 to the IRS with required original or certified copies (certified by the issuing agency). supporting identification documentation and tax return or exception documentation. See IRM 3.21.263.4.6 for exceptions. X X

    Exception:

    CAAs must interview primary and secondary applicants via face-to-face or live video electronic interviews and send copies of original/certified documents reviewed.

    Submit Form W-7 to the IRS with required Certificate of Accuracy (COA) and tax return or exception documentation.

    Reminder:

    CAA must also include original or certified copies (certified by the issuing agency) for dependents and copies of reviewed ID for primary and secondary applicants interviewed face-to-face or on electronic videos.

      X
    Authorized to receive the ITIN assignment letter directly from the IRS.   X

3.21.263.3.2  (03-19-2013)
Acceptance Agents Form W-7 Documentation Requirements

  1. All Form W-7 submitted by an AA or CAA must meet supporting identification documentation requirements by proving identity and foreign status. See IRM 3.21.263.4.6. CAAs are required to personally review and certify identification documents for primary, associated secondary (spouse) and dependent applicants. Certification for primary and secondary applicants requires face-to-face interview or via live electronic video interview.

  2. AAs and CAAs must also attach valid exception documentation to prove the applicant has met an exception to the filing of a valid U.S. tax return.

  3. Form W-7 submitted by a CAA must have a Form W-7 (COA), Form 14194, attached with the copies of all original or certified copies (certified by the issuing agency) that identifies the applicants supporting identification documentation that was reviewed by the CAA to prove identity and foreign status for primary and secondary applicants through face-to-face interviews or live video electronic interviews. See IRM 3.21.263.4.6 for the exceptions. The Form W-7 (COA) stipulates that to the best of the CAA's knowledge, the applicants' supporting identification documentation is authentic and accurate.

    Reminder:

    All dependent ID must be original or certified by the issuing agency.

  4. All fields of Form W-7 (COA) must be completed for Form W-7 (COA) to be valid with two exceptions:

    • The AA signature date is not required if the signature date is present in the "Acceptance Agent's Use Only" signature area of Form W-7.

    • The name and EIN of the partnership is required only when the applicant is applying for Exception 1(a) Partnership Interest.

  5. Only Form W-7 (COA), Form 14194, signed by the authorized representative/responsible officer are valid. The signature must be an original and not stamped or digitalized.

    Caution:

    Accept the Certificate of Accuracy (COA) if signed and dated by a U.S. government military officer, Judge Advocate General (JAG). officer, U.S. State Department employee, or U.S. consul/embassy employee.

  6. Form W-7 (COA) must have an original signature. Photocopies of Form W-7 (COA) are acceptable if they are legible and contain an original signature.

  7. The CAA is provided a list of the 13 acceptable pieces of supporting identification documentation. They are advised to edit the specific documentation code representing the supporting identification documentation described on the Form W-7 (COA) to Line 1 of the For IRS Use Only box on Form W-7.

    Note:

    Documents listed on the attached Form W-7 (COA) should correspond to the document codes entered in the For IRS Use Only box; however, if the CAA clearly lists the document(s) reviewed on the Form W-7 (COA) and inadvertently uses a different document code on Form W-7, accept as valid if the document(s) listed on the Form W-7 (COA) meets the requirements for supporting identification documentation.

3.21.263.4  (09-16-2013)
ITIN General Processing Information

  1. Form W-7 Application, along with required documentation, may be submitted by mail to the IRS or can be accepted at an IRS Taxpayer Assistance Center (TAC), however, processing of the Form W-7 applications will be performed only in the ITIN Operation.

  2. ITIN applicants are required to prove identity and foreign status and demonstrate a federal tax reporting or filing requirement when submitting their Form W-7 application and are not issued an ITIN until those requirements are met. This requires the applicant to submit required supporting identification documentation and attach a tax return, or proof of prior filing with an open TIN issue (Math Error Notice, CP 54, Letter 239C, or a copy of the tax return, etc.) or other substantiating documentation proving an exception to filing is met.

  3. Once the application has been submitted and entered into the ITIN database, any IRS office with approved access can view the application using the ITIN Real Time System. Refer to IRM 3.21.263.8 for ITIN RTS Navigation guidance.

  4. All employees that address ITIN inquiries or work ITIN related cases must follow all guidance in this IRM within their scope. For specific guidance by functional area see the following sections:

    • Austin Submission Processing ITIN Operation - See IRM 3.21.263.5.

    • Field Assistance - see IRM 3.21.263.6.

    • Accounts Management -See IRM 3.21.263.7.

    Reminder:

    All employees must review the Remarks Screen and Comments field before taking any action on an ITIN inquiry/ITIN related case.

  5. Each Austin SP ITIN employee is responsible for creating a correct product including correcting errors identified in a subsequent handling if incorrect on initial input. See IRM 3.21.263.5.10.4 and see IRM 3.21.263.5.10.5.

    Example:

    An ITIN tax examiner (TE) working Correspondence inventory has a CP 566 response for a missing signature (S-14). When reviewing the applicant's birth certificate to determine the name of the parents, the CP TE determines the birth certificate is questionable. The CP TE must go into RTS and make the birth certificate invalid. This will generate R 44 status together with S 02, S 14 and S 29.

    Reminder:

    Ensure that the identification documents (ID) in the envelopes belong to the application. If unable to locate an application for the ID in question, refer them to your lead.

3.21.263.4.1  (01-01-2011)
Who Should Apply

  1. ITIN applicants are generally resident (green card or substantial presence test) or nonresident (not a U.S. citizen) aliens.

  2. Any U.S. resident or nonresident alien who does not qualify for a SSN can apply for an ITIN provided they meet the following:

    • Have a federal tax return filing requirement, or;

    • Are filing a U.S. tax return only to claim a refund, or

    • Have a federal tax reporting requirement, or

    • Can be claimed as an exemption or dependent on a valid U.S. federal tax return.

  3. Use the tables below for assistance in determining ITIN eligibility:

    If... Then...
    Applicant is a citizen of the U.S. -or-, Applicant is eligible for a SSN.

    Note:

    To apply for a SSN, submit Form SS-5Application for a Social Security Number Card (Original, Replacement or Correction), to the SSA.

    Caution:

    If applicant is holding a social security card that is annotated with "Not Valid for Work" , etc., accept this card as a valid TIN for tax filing or tax reporting purposes.

    Applicant was born in the U.S. and does not have diplomatic immunity -or-,
    Applicant entered the U.S. on a work visa, Exhibit 3.21.263-4.-or-,
    Applicant is entitled to a federally funded benefit (stipend, fellowship, grant).

    If... Then...
    Applicant is on a non-work visa and must file a federal tax return or provide a taxpayer identification number (TIN) for federal tax reporting -or-, Applicant is eligible for an ITIN and must file a U.S. federal tax return or provide exception documentation with Form W-7.

    Caution:

    If applicant is holding a Social Security card that is annotated with "Not Valid for Work" , etc., accept this card as a valid TIN for tax filing or tax reporting purposes. This applicant is not eligible for an ITIN.

    Applicant was born in the U.S. and has diplomatic immunity, and must file a federal tax return or provide a TIN for federal tax reporting -or-,
    Applicant applied for and was denied a SSN, and must file a federal tax return or provide a TIN for federal tax reporting -or-,
    Applicant is an undocumented alien, and must file a federal tax return or provide a TIN for federal tax reporting.

3.21.263.4.2  (01-01-2011)
Filing Tax Return versus Exception Criteria

  1. Applicants must prove their federal tax filing or reporting requirement by:

    • Submitting their tax return with the Form W-7 or

    • Proving prior filing with an open TIN issue by enclosing IRS Notice (Math Error, CP 54, or Letter 239C, etc.)

    • Providing additional documentation to show they qualify for one of five exceptions.

    Note:

    The ITIN will not be issued unless the applicant can prove that they require the ITIN for federal tax filing or reporting purposes.

  2. Below are some examples of the type of tax returns that may be attached:

    • Form 1040NR, U.S. Nonresident Alien Income Tax Return

    • Form 1040NR-EZ, U.S. Nonresident Alien Income Tax Return for Certain Single Filers

    • Form 1040 or Form 1040A , U.S. Individual Income Tax Return

    • Form 1040EZ, Income Tax Return for Single Filers and Joint Filers With No Dependents

  3. Certain exception criteria may apply in lieu of filing a U.S. tax return. The applicant must state what exception they are claiming unless you can clearly determine the exception from the attached documentation. Listed below are the five (5) exception criteria that may be claimed.

    • Exception 1- Third Party Withholding on Passive Income or Tax Treaty Benefits-Boxes (a) (h). This Exception may apply if applicant is the recipient of certain types of passive income that is subject to third party withholding or covered by tax treaty benefits.

    • Exception 2 - Other Income (Wages, Salary, Compensation and Honorarium Payments) box (a) and (h), or Scholarship, Fellowship, and Grants box (f) and (h), or Gambling Income box (a) and (h). This Exception may apply if the applicant is or is not claiming the benefits of U.S. income tax treaty with a foreign country and receives wages, salary, compensation or honoraria payments, scholarships, fellowships and grants or gambling winnings (non-resident aliens).

    • Exception 3 - Third Party Reporting of Mortgage Interest box (h). This Exception may apply if the applicant has a home mortgage loan on U.S. Real Property that is subject to third party reporting of mortgage interest.

    • Exception 4 - Disposition by Foreign Person of a U.S. Real Property Interest (FIRPTA) box (h). This Exception may apply if the applicant is a party to the disposition of a U.S. Real Property interest by a foreign person that is generally subject to withholding by the transferee or buyer (withholding agent)

    • Exception 5, T.D. 9363, box (h). This Exception may apply if the applicant is a non - U.S. representative of a foreign corporation who needs to obtain an ITIN for the purpose of meeting their E-filing requirement. Applicants should indicate this request by noting "Exception 5, T.D. 9363" on Line h (also consider Exception number alone, "TD 9363" , Treasury Decision 9363, 1120-F or any similar statement, as an Exception 5 request).

3.21.263.4.3  (06-10-2013)
Reason for Submitting Form W-7

  1. Applicants must check the appropriate box on the Form W-7 that identifies their reason for applying for the ITIN. Applicable reason boxes include the following:

    1. Nonresident alien required to obtain ITIN to claim tax treaty benefits - Reason box "h" should also be checked and the tax treaty country and article number specified in order to claim a tax treaty benefit. Refer to Exception 1 Criteria and attach required documentation.

    2. Nonresident alien individual who is required to file a U.S. tax return - Tax return is filed to report income effectively or non-effectively connected with the conduct of a trade or business in the U.S. or only to claim a refund.

    3. U.S. resident alien (based on days present in the United States) filing a U.S. tax return - Includes foreign individuals living in the U.S. who do not have permission to work from United States Citizenship and Immigration Service (USCIS) and are ineligible for a SSN. A date of entry is required on Line 6d.

    4. Dependent of U.S. citizen/resident alien - Includes individuals who are claimed as a dependent on a U.S. tax return and are ineligible for a SSN. Name and SSN/ITIN of U.S. person (must be primary or secondary taxpayer) must be entered to right of box "e" . A date of entry is required on Line 6d (residents of Canada, India or Mexico do not require a date of entry). Refer to IRM 3.21.263.5.3.4.1 for additional information on Foreign Adoptions or spouse or dependents of U.S. military personnel on a foreign base.

    5. Spouse of a U.S. citizen/resident - Includes a Non-resident Alien spouse who is listed as an exemption on a Married Filing Joint/Separate tax return. Name and TIN of U.S. person (must be primary or secondary taxpayer) must be entered to right of box "e" . Applicant is not required to live in U.S., if taxpayer elects to report worldwide income.

    6. Nonresident alien student, professor or researcher filing a U.S. tax return - Applicant must be a bona fide student, professor or researcher coming temporarily to the U.S. solely to attend classes at a recognized institution of education, teach or perform research. A tax return is not required if box "h" is checked and applicant claims Exception 2 and provides required exception documentation. Country of citizenship must be entered on Line 6a and Lines 6c and 6g must be completed. A date of entry is required on line 6d. Passport and visa (F-1, J-1, M-1) information (found in some passports) are required pieces of supporting identification documentation.

    7. Dependent/spouse of a nonresident alien holding a U.S. visa - Applicant must be claimed as dependent or spouse on federal tax return of the nonresident visa holder. A date of entry is required on Line 6d. A valid passport and U.S. visa is required for the dependent/spouse and must include all information (i.e., visa type, visa number, visa expiration date).

      Note:

      See Exhibit 3.21.263-4 for a list of potential work authorization visas which may qualify the applicant for a SSN. See Exhibit 3.21.263-10 for an explanation of visa entries.

    8. Other or additional information box - If the applicants Reason for Submitting is not described in boxes "a" through "g" , the applicant is advised to describe, in detail, their reason for applying and attach the supporting documentation to support their claim. If box "h" is checked alone and the applicant did not describe in detail their reason for applying, then Exception 1, 3, 4 or 5 must be present and the appropriate supporting exception documentation must be attached. Box "h" cannot stand alone if Exception 2 is annotated (check box "a" or "f" must be checked).

3.21.263.4.4  (01-02-2013)
How to Obtain Application and Where to File

  1. Obtain Form(s) W-7 via:

    • IRS offices world wide

    • 1-800 -TAX-FORM (1-800-829-3676)

    • World Wide Web - http://www.irs.gov/

    • Acceptance Agents (may charge a fee)

  2. Completed Form W-7 / Form W-7SP(s) and valid original or copies certified by the issuing agency (see IRM 3.21.263.4.6 for exceptions) supporting identification documentation along with proof of federal tax filing or reporting requirement or exception criteria can be submitted to an IRS Taxpayer Assistance Centers (TACs) or certain U.S. consular offices abroad. See Exhibit 3.21.263-5.

  3. Applicants may choose to use the services of an Acceptance Agent, who may charge a fee, or mail the application and attachments directly to:

    Internal Revenue Service
    ITIN Operation
    P.O. Box 149342
    Austin, TX 78714-9342


    For internal mail and those packages being sent overnight express to the ITIN Unit, use the following address. If a telephone number is required for the overnight package provide 512- 460-4807.

    Internal Revenue Service
    ITIN Operation
    Mail Stop 6090 - AUSC
    3651 South Interregional, Highway 35
    Austin, TX 78741-0000

3.21.263.4.5  (01-01-2011)
IRS Temporary Numbers (IRSN)

  1. An IRSN is a temporary number assigned by the IRS and is used in place of a required TIN during processing.

  2. If a tax return is attached to a primary Form W-7 applicant (or secondary with Schedule SE) who is rejected, an IRSN is assigned to the tax return which is sent forward for processing. If a dependent application(s) is rejected and a tax return is attached, the tax return goes forward for processing. The dependents are systemically disallowed (math error notices generate).

  3. An IRSN is not to be considered a permanent TIN.

  4. IRSNs are in the same format as a SSN or ITIN, for example, XXX-XX-XXX.

  5. All IRSNs begin with the number "9" .

  6. The fourth and fifth digit will always be a valid Internal Revenue Service Campus (IRSC) code. See the following table for valid IRSCs:

    IRSC Valid 4th and 5th Digit Backup Valid 4th and 5th Digit
    Andover 08 38
    Atlanta 07 37
    Austin 18 06
    Cincinnati 17 02
    Fresno 89 10
    Kansas City 09 39
    Memphis 49 03
    Ogden 29 04
    Philadelphia 28, 66 05

    Note:

    An IRSN will not be issued to anyone other than the primary or required secondary taxpayer (issued only when secondary taxpayer has Schedule SE).

3.21.263.4.6  (09-30-2013)
ITIN Documentation Requirements

  1. ITIN applicants are required to submit documentation to satisfy Form W-7 requirements. All Form W-7s must enclose ONLY original or certified (certified by the issuing agency) supporting identification documents (ID) when the applicant mails the application to the Austin ITIN Operations. Exceptions to this include:

    • Notarized copies are acceptable ONLY for:
      - Both boxes "a " and "h" checked
      - Box "d" (only when FPO/APO address or military ID is present)
      - Box "e" (only when FPO/APO address or military ID is present)

    • Certified Acceptance Agents (CAAs) are required to attach Form 14194 (Form W-7 COA) along with copies of original/certified copies of ID secured in face-to-face or video electronic interviews for primary and secondary applicants. CAAs must send original or certified copies of ID for all dependent applicants to the ITIN Operations.

    • Acceptance Agents (AAs) are required to submit original or certified ID for all applicants.

    • The IRS tax attaches (Beijing, Frankfurt, London, and Paris) can review original and certified copies of all 13 types of approved ITIN ID for all applicants for applicants appearing in person. They will send copies of all ID along with the Form W-7 to Austin ITIN Operations. See IRM 3.21.263.6.

    • Student Exchange Visitors Program (SEVP): Non-resident alien students, exchange visitors, spouses and dependents under the SEVP can have their original ID certified by a SEVP approved institution rather than mailing originals to the IRS. These are individuals admitted to the U.S. under an F, J, or M visa who receive taxable scholarships, fellowships, or other grants. See IRM 3.21.263.5.3.5.2.

    • Designated Taxpayer Assistance Centers (TACs) can review original passports and national ID cards ONLY for applicants appearing in person. Copies of the ID are attached to the Form W-7. All other original/certified ID is mailed with the Form W-7 application to Austin ITIN Operations.

      Exception:

      Foreign consuls can certify documents. For example, the Colombian Consul in New York City can certify Colombian passports. Accept certification from U.S. embassies and consulates abroad.

      Reminder:

      Carefully review all original identification documents that are laminated to determine if the document(s) are valid, for example, laminated by the issuing agency and not the taxpayer after the document was issued. For example, driver licenses are covered with polyester laminate by the issuing agency. Only accept document(s) that have been laminated by the issuing agency. See ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ if the document is questionable.

  2. Effective October 2, 2012, the IRS issued a change for non-citizens with approved Tax Year 2011 extensions to file their tax return. They could submit original/copies of ID certified by the issuing agency to Austin ITIN Operations or have their original documents certified by a CAA. The Form W-7 application submitted for the taxpayers under this temporary procedure included:

    • Completed and signed Form W-7

    • Form 14194, Certificate of Accuracy (COA) with copies of each identification document certified

    • Original or copies certified by the issuing agency of identification documents not covered by the temporary procedure

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

    • Copy of Form 6401, Request for Missing Information, sent with the IRS approved Form 4868

      Exception:

      Form 6401 is not required when the primary has a TIN but is applying for an ITIN for a spouse or dependent.

    • Original signed TY 2011 tax return(s)

    • Any other supporting documents necessary to meet the Form W-7 application requirements.

    Note:

    The ITIN assigned to applicants under the approved tax year 2011 extension to file procedures are valid for one year from the extended due date of the return and expire on October 15, 2013. ITIN Operations management will maintain listings of all ITINs assigned under the approved extensions for filing exception in a manner to be determined by ITIN Operations. ITIN Operations will review these assigned ITINs to ensure the accounts are inactive with no balances due, etc., before revoking in 2013.

  3. Applicants must submit a passport or at least two valid supporting ID from the list of 13 acceptable documents in order to meet the requirements for an ITIN. A birth certificate must also be attached for applicants under 18 years of age (unless a passport is present).

  4. Supporting ID must:

    • Prove identity, that is, contain name and photograph, and

    • Support the applicant's claim of foreign status.

      Note:

      The applicant may have to provide a combination of documents to prove identity and foreign status

      Caution:

      If applicant is 18 years or older and not a student, a valid ID with a photo is required. Medical records are acceptable only for applicants under the age of 6 at the date the Form W-7 is signed. School records are acceptable only for applicants under the age of 18 at the date of the Form W-7 signature. See IRM 3.21.263.5.3.4.2.

  5. Refer to the table below for the list of acceptable supporting identification documentation for ITIN assignment.

    Type of Document Documentation Codes Proves Foreign Status Proves Identity
    Passport 01 X X
    National Identification Card 02 X X
    U.S. Drivers License 16   X
    Civil Birth Certification 17 X

    Note:

    Proves foreign status only if documents are foreign.

    X
    Medical Records (Dependent applicants under the age of 6) 20 X

    Note:

    Proves foreign status only if documents are foreign.

    X
    Foreign Drivers License 21   X
    U.S. State Identification Card 22   X
    Foreign Voters Registration Card 23 X X
    U.S. Military Identification Card 24   X
    Foreign Military Identification Card 25 X X
    School Records (Dependents under the age of 18) 26 X

    Note:

    Proves foreign status only if documents are foreign.

    X
    Visa (U.S.)
    See Exhibit 3.21.263-4 for specific visa definitions and work authorization.
    32 X X
    United States Citizenship and Immigration Services (USCIS) Photo Identification 38 X X

  6. Supporting identification documentation must also be current and provide an expiration date.

    Exception:

    Birth certificates and some foreign drivers licenses will not have an expiration date.

  7. In addition to supporting identification documentation, applicants will also be required to submit documentation to support any exception (in lieu of filing a tax return) criteria claimed on Form W-7. The exception documentation may vary based on the specific exception claimed. Examples of exception documentation include the following:

    • Partnership agreement

    • Bank letter

    • Letter from withholding agent

    • Employment letter/contract

    • Letter of invitation for speaking engagement

    • Form 8233

    • SSA denial letter

    • Letter from educational institution

    • Form W-8BEN

    • Copy of contract of sale or similar mortgage loan documentation

    • Form 8288 Series

    • Form 13350

3.21.263.4.7  (08-19-2013)
Status Codes

  1. Once all data from the Form W-7 is entered into the ITIN Real Time System (RTS), the database will systemically generate the application status. These codes are used to identify the final status of the application. The status codes are:

    Status Code Definition
    Assigned Used to identify those applications that have been assigned an ITIN.
    Suspended Used with suspense reason code(s) and identifies those applications that have been suspended for additional or missing information.
    Rejected Used with reject reason code(s) and identifies those applications that have been rejected due to failure to meet requirements.
    Hard Reject Used with hard reject reason code(s) and identifies those applications that have been rejected due to an invalid tax return.
    OFAC Identifies those records that require further processing beyond the normal 4-6 week turn-around time frame. These cases require special handling.. If contacted by applicant whose applicant is in OFAC status, follow procedures below:
    • Advise applicant application has been received and is currently being processed.

      Exception:

      AM and TAC employees will prepare Form 4442, Inquiry Referra l, listing name, DOB of applicant, DLN, and telephone contact information along with Form 8822, if applicable, and annotate "contact with applicant" with the date of the contact. Fax Form 4442 to the ITIN Unit, attention: "OFAC" Status Coordinator. Route Form 8822 to Entity.

    • 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 from what is on the ITIN database, then request taxpayer complete Form 8822, Change of Address. Instruct the taxpayer to send this directly to the ITIN Unit.

    • Advise the applicant that additional time is required to process their ITIN application and allow 90 days from the date of the contact before inquiring again regarding the status.

    Pending Used to identify those applications that have been assigned a pending status. A pending status indicates an external entity was unavailable for an ITIN validation to take place.
    SP ITIN Operation, attempt to resubmit the application on RTS.
    Field Assistance (FA), IRM 3.21.263.6.1.34 for Form 4442 preparation procedures,
    Accounts Management (AM), IRM 3.21.263.7.5 for Form 4442 preparation procedures.

3.21.263.4.8  (01-01-2011)
Reason Code Overview

  1. If the status that is generated for an application is other than "Assigned" the corresponding reason codes will also be displayed. The reason code describes the specific condition that prevented the ITIN assignment.

  2. There are three types of reason codes:

    • Suspense Reason Codes

    • Reject Reason Codes

    • Hard Reject Reason Codes

  3. If a combination of suspense and reject conditions are present for an application, the reject reason codes will be listed first, followed by the suspense reason code(s).

3.21.263.4.8.1  (08-13-2013)
Suspense Reason Codes

  1. The RTS will identify all applicable suspense codes. If multiple suspense conditions are identified, they will be listed in numeric order.

  2. The following table offers a brief description of the suspense reason codes and provides a reference to Form W-7.

    Suspense Reason Codes Definition
    S 01 Supporting identification documentation is missing.
    S 02 Supporting identification documentation that was submitted is unacceptable.
    S 03 Supporting identification documentation is not original, certified or notarized.
    S 04 Line 3, foreign residence address is missing.
    S 05 Line 3, foreign residence address has a P. O. Box or c/o address.
    S 06 Applicant's date of birth is missing, Line 4.
    S 07 Applicant's place of birth is missing, Line 4.
    S 08 (Reserved)
    S 09 Applicant's country(ies) of citizenship is missing, Line 6 a.
    S 10 (Reserved)
    S 11 The type of supporting identification documentation and the Country issuing it is undeterminable, Line 6 d.
    S 12 Visa type, number or expiration date is missing, Line 6 c.
    S 13 Applicant's reason for submitting Form W-7 is missing.
    S 14 Applicant's signature is missing or the signature requirement is not met.
    S 15 Applicant's supporting identification documentation cannot be translated locally and needs a certified translation.
    S 16 The Certifying Acceptance Agent (CAA) did not attach the Certificate of Accuracy.
    S 17 Applicant's country of birth is not a foreign sovereignty identified by the U.S. State Department, Line 4.
    S 18 Applicant's country of citizenship is not a foreign sovereignty identified by the U.S. State Department, Line 6 a.
    S 19 Applicant's date of entry in the U.S. is missing, when required Line 6 d.
    S 20 The applicants name on Form W-7 does not match name on U.S. federal tax return or is not recognizable.

    Note:

    This suspense code is no longer used and no text generates in the CP 566.

    S 21 Supporting exception documentation is missing.
    S 22 Reserved
    S 23 Applicant selected reason for submitting Form W-7 as a U.S. resident alien filing a U.S. tax return and did not provide a U.S. mailing address, Line 2.
    S 24 The IRS has found that the ITIN has not been used for federal tax reporting or filing for the past 5 years (systemically generated).
    S 25 The dependent application is suspended awaiting primary/secondary application resolution. (systemically generated).
    S 26 Passport reviewed is not valid.
    S 27 National identification card reviewed is not valid.
    S 28 U.S. driver's license reviewed is not valid.
    S 29 Civil birth certificate reviewed is not valid.
    S 30 Medical records reviewed is not valid.
    S 31 Foreign driver's license reviewed is not valid.
    S 32 U.S. state identification card reviewed is not valid.
    S 33 Foreign voter's registration card reviewed is not valid.
    S 34 U.S. military identification card reviewed is not valid.
    S 35 Foreign military identification card reviewed is not valid.
    S 36 School records reviewed is not valid.
    S 37 U.S. visa reviewed is not valid.
    S 38 U.S. citizenship and Immigration Services (USCIS) photo identification card reviewed is not valid.
    S 50 Name on Form W-2 does not match name on tax return.

3.21.263.4.8.2  (01-01-2014)
Reject Reason Codes

  1. The RTS will identify all applicable reject reason codes. If multiple reject conditions are identified, they will be listed in numeric order. The following table offers a brief description of the reject reason codes and provides a reference to the Form W-7.

    Caution:

    If an application is placed in "R 99" status, then the suspense status codes originally associated to the application will be placed in the application history.

    The table below explains reject reason codes:

    Reject Reason Codes Definition
    R 01 Applicant has a SSN.
    R 02 Applicant has a previously assigned ITIN.
    R 03 The person submitting the Form W-7 is not authorized to act as an Acceptance Agent.
    R 04 The person submitting the Form W-7 has been suspended from the Acceptance Agent program.
    R 05 The person submitting the Form W-7 has been removed from the Acceptance Agent program.
    R 06 Applicant has previously submitted an application that is currently being processed.
    R 07 Applicant is a U.S. citizen or has been granted a U.S. visa for work purposes and is entitled to a SSN.
    R 08 The Name and/or TIN of U.S. person entered on the write in area next to right of the "reason for submitting" "d" or "e" , is invalid.
    R 09 The Name and/or TIN of U.S. person entered on the write in area next to right of the "reason for submitting" "d" or "e" , is missing.
    R 10 Applicant indicated they applied for the ITIN for use other than federal tax purposes.
    R 11 The application has been submitted for a Decedent/deceased applicant.
    R 12 The applicant did not meet Physical/substantial presence based on their date of entry in the U.S., Line 6 d.
    R 13 The supporting identification documentation has expired.
    R 14 Applicant has been assigned multiple ITINs and is being advised what ITIN to use (Systemically generated).
    R 15 Applicant has been assigned a SSN and is being advised to use the SSN and their ITIN is now invalid (Systemically generated).
    R 16 Applicant submitted Form W-7 to claim a tax treaty benefit, reason for submitting "a" , and did not provide a tax treaty country on Line 3.
    R 17 The applicant did not attach their tax return as required.
    R 18 The applicant is a Non Resident Alien (NRA) student, professor or researcher and did not complete line 6c visa information, line 6d with Passport information, or line 6g name of college/university as required.
    R 19 The applicant did not provide the supporting exception documentation or complete the write-in area to the right of reason for submitting "h" , as required.
    R 20 The name of the applicant is missing from the tax return that was submitted.
    R 21 The supporting exception documentation that was submitted is invalid.
    R 22 Applying for ITIN with non-effectively connected income to obtain an employer identification number (EIN). See Publication 519, U.S. Tax Guide for Aliens, for a definition of non-effectively connected income.
    R 23 Applying for ITIN with effectively connected income to obtain an employer identification number (EIN) and did not attach the required tax return. See Publication 519, U.S. Tax Guide for Aliens, for a definition of effectively connected income.
    R 24 The applicant is a spouse and/or dependent of a resident of India and has a visa from U.S.I.C.S.
    R 25 The revision date of Form W-7 submitted by the applicant is obsolete.
    R 26 The IRS has issued an ITIN erroneously and now are advising the applicant that their ITIN is being revoked.
    R 27 The IRS has found that the ITIN has not been used for federal tax reporting or filing for the past 5 years.
    R 44 The application has been rejected because the response to the CP 566 suspense notice was incomplete.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    R 98 The application was received without any type of mailing address
    R 99 The original application was placed in suspense status. The database has now changed the status to reject because the applicant did not respond to the CP 566 notice requesting additional information.

3.21.263.4.8.3  (08-13-2013)
Hard Reject Reason Codes

  1. Hard Reject reason codes are generated on the RTS if there is an indication that the tax return submitted with the Form W-7 application is invalid.

  2. The following table describes the Hard Reject reason codes that are displayed on the ITIN-RTS when a Hard Reject condition is identified.

    Hard Reject Reason Codes Definition
    HR 1 The attached U.S. federal tax return was not valid.

    Note:

    In 2012 and 2013, the Hard Reject 1 status was also used to process applications with Form W-2s that did not match the name of the primary or secondary Form W-7 taxpayer on the tax return. The remarks screen was updated to show that local Letter 4939 requesting a corrected Form W-2 or other proof of income was sent to the primary taxpayer on the return and CAA. See Exhibit 3.21.263-45 and see IRM 3.21.263.5.3.2. Suspense code 50 was added to CP 566 in mid-August 2013 to replace Letter 4939.

    HR 2 The attached U.S. federal tax return was not signed.

3.21.263.4.9  (09-19-2013)
ITIN Notices

  1. The table below lists the types of ITIN Notices that are issued to applicants.

    Notice Title Description
    Notice 1051 EN/SP Return of Documents (English/Spanish) This notice is used to return original supporting identification documentation back to the applicant (e.g., passport, national identification card, etc.)
    This notice is mailed by ITIN Operation employees with the documents being returned.
    CP 565 A /CP 565 A-SP Original Assignment Notice This notice advises the applicant of their assigned ITIN.

    Note:

    Since December 2003, applicants are advised of their ITIN on watermarked security paper; issuance of the ITIN card was discontinued.

    CP 565 B / CP 565 B-SP Reissue Assignment Notice This notice advises the applicant of their previously assigned ITIN.
    CP 566 / CP 566 -SP Suspense Notice This notice advises the applicant their application is not processable and additional information must be submitted.
    CP 567 / CP 567- SP Reject Notice This notice advises the applicant their application is rejected based on the information they provided and a new Form W-7 must be submitted with the appropriate supporting identification and/or exception documentation.
    CP 574 / CP 574- SP (issued as CP 569 until July 2013) Hard Reject Notice This notice advises the applicant their application is being rejected, because the federal tax return did not reflect a filing requirement. The Hard Reject Notice or CP 574 generates locally in the ITIN Operation.

    Caution:

    The Hard Reject 1 status was also used in 2012 and part of 2013 to process applications with Form W-2s that did not match the name of the primary or secondary taxpayer. Letter 4939 was sent to the primary taxpayer on the return and CAA requesting a corrected Form W-2 or other proof of income in lieu of the CP 574. See IRM 3.21.263.5.3.2. CP 566 Suspense Code 50 replaced Letter 4939 process in mid-August 2013.

  2. The ITIN-RTS is designed to generate notices in English or Spanish. Submission Processing Tax Examiners initially enter the language for ITIN notices based on the type of Form W-7 submitted. Once the notice language has been established from initial input of the application, it can not be changed.

  3. The table below identifies the recipient of the notice. Based on the Submission Source, the RTS will direct correspondence to the appropriate recipient.

    If ... Then ...
    "Applicant Direct" , or "IRS Office" , the notice will generate directly to the applicant at their mailing address.
    "Acceptance Agent" is selected the notice will generate to the applicant at their mailing address and the CAA at their address of record.

    Exception:

    If the CAA is a financial institution, the notice will only be issued to the CAA.

3.21.263.4.10  (01-01-2010)
Taxpayer Advocate Service (TAS) Assistance

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

  2. The following types of cases should not be referred to TAS:

    • The taxpayer's complaint or inquiry only questions the constitutionality of the tax system.

    • Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing or paying federal taxes.

  3. The following table is a list of situations that meet TAS criteria.

    Note:

    See IRM 13.1.7"TAS Advocate Service (TAS) Case Criteria " for complete information on TAS criteria and employee responsibilities.

    Criteria Description
    1 The taxpayer is experiencing economic harm or is about to suffer economic harm.
    2 The taxpayer is facing an immediate threat of adverse action.
    3 The taxpayer will incur significant costs if relief is not granted (including fees for professional representation).
    4 The taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted.
    5 The taxpayer has experienced a delay of more than 30 days to resolve a tax account problem.
    6 The taxpayer has not received a response or resolution to their problem or inquiry by the date promised.
    7 A system or procedure has either failed to operate as intended, or failed to resolve the taxpayer's problem or dispute within the IRS.
    8 The manner in which the tax laws are being administered raise considerations of equity, or have impaired or will impair the taxpayer's rights.
    9 The National Taxpayer Advocate (NTA) determines compelling public policy warrants assistance to an individual or group of taxpayers.

  4. A taxpayer should not have to specifically request TAS assistance to be referred to TAS.

  5. Refer taxpayers to the Taxpayer Advocate Service (TAS), (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria) and you can't resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same Day Resolution by Operation. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (An Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures). The information below outlines the stages of the ITIN TAS referral process. Taxpayer inquiries are received from all areas within IRS.

    Stage Who Does What
    1 The originator

    Note:

    Case must meet TAS Criteria, and cannot be resolved the same day.

    Prepares Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and fax immediately to the Local Taxpayer Advocate (LTA).
    2 LTA or designated TAS employee
    1. Reviews the case.

    2. Loads the case into the Taxpayer Advocate Management Information System (TAMIS) if it meets TAS criteria.

    3. Contacts the taxpayer and secures the necessary information.

    4. Prepares an Operation Assistance Request (OAR), Form 12412.

    5. Forwards the OAR to the TAS Liaison for processing within TAS guidelines.

    3 TAS Liaison Forwards OARs by fax, hand delivery, or secure E-mails to designated mail boxes in the ITIN Function.

    Note:

    In Submission Processing, the W&I Business Unit Liaison may be a Planning and Analysis Staff Analyst.

    4 W&I Business Unit Liaison
    1. Logs and controls the OAR,

    2. Provides the initial acknowledgement of receipt, and,

    3. Provides the ITIN Operation contact name and number to TAS within one to three workdays contingent on the expedite status of the OAR.

    4. Forwards the OAR with Form 3210 to the Functional Liaison in the ITIN Operation.

    5 ITIN Functional Liaison or assigned ITIN employee
    1. Maintains a log of the OARs received in the ITIN Operation.

      Note:

      All TAS cases should receive priority consideration.

    2. Reviews the OARs for completeness.

    3. Contacts TAS within 1 workday to secure missing information, if additional research or documentation is required, and negotiate the requested completion date.

      Note:

      If TAS cannot provide the information, return the OAR to TAS. Indicate the reason for reject in Section VI of the OAR. See IRM 13.1.7.

  6. TAS OARs are categorized by criteria codes. Criteria 1– 4 are Economic Burden and Criteria 5 –7 are Systemic Burden OARs. Expedite processing may be requested on any OAR regardless of the Criteria Code. No OAR will automatically receive expedite processing. Requests for expedite processing will be made on a case-by-case basis and will be based on the facts and circumstances of the taxpayer's case. TAS will generally request expedite processing of an OAR in the following cases:

    • Failure to take the specific action requested will cause the taxpayer economic harm or burden,

    • Extended delays have occurred,

    • Repeated IRS failures to resolve the problem have taken place,

    • The taxpayer is suffering significant health issues which may improve with earlier resolution, or

    • Time-frames or statute consideration necessitate that case issues be worked sooner.

  7. The ITIN Functional Liaison should provide a relief/no relief decision on OARs that are properly completed and marked "Expedite Processing" within three workdays of acknowledgement or receipt in the ITIN Operation. The ITIN Functional Liaison should provide a response on all other OARs by the time-frame indicated. If for any reason you are unable to meet these time-frames, you must contact the TAS case advocate listed on the OAR directly to negotiate a completion date. If a mutual agreement is not made, elevate to your manager. See IRM 13.1.19" TAS Operations Assistance Request (OAR) Process " for more information on TAS OARs.

  8. For those cases that meet TAS criteria and the tax return is already processed with an IRSN, complete ITIN application and enter "T-R-A TAS Return" in remarks field.

3.21.263.4.11  (01-01-2011)
Identity Theft

  1. Identity theft occurs when someone uses another's personal information such as their name, SSN, or other identifying information without their permission and commits fraud or other crimes.

  2. Identity theft situations are encountered when taxpayers call or write to indicate that someone is using their SSN, ITIN, or EIN.

    Note:

    More information on identity theft may be found on the IRS intranet at http://irweb.irs.gov/AboutIRS/bu/pipds/pip/itim/idtheft/default.aspx.

3.21.263.5  (01-01-2011)
Submission Processing Center (SPC), ITIN Operation Instructions

  1. This section of the IRM provides guidance and procedures for the ITIN Operations in the Austin Submission Processing Campus.

3.21.263.5.1  (06-18-2013)
SPC Program Reporting

  1. The following information will provide guidance to SP for reporting purposes and will include information on function, program, document codes, etc.

  2. Listed below are the function codes for the various ITIN Operations processes:

    • Clerical Function - 180 (Batching) and 790 (Other)

    • RTS TE - 380

    • Correspondence - 710

    • Secondary Review Team and Undeliverable - 720

  3. Form W-7 with return is processed under:

    • FLC 20 (Austin)

    • Program code: 33350

    • Tax class: 2

    • Doc code: 94

    • Julian Date XXX

    • Block Series XXX

    • Serial # XX

    • List Year X

  4. Form W-7SP with return is processed under:

    • FLC 20 (Austin)

    • Program code: 33350

    • Tax class: 2

    • Doc code: 92

    • Julian Date XXX

    • Block Series XXX

    • Serial # XX

    • List Year X

  5. Form W-7 without return is processed under:

    • FLC 20 (Austin)

    • Program code: 33250

    • Tax class: 2

    • Doc code: 94

    • Julian Date XXX

    • Block Series XXX

    • Serial # XX

    • List Year X

  6. Form W-7SP without return is processed under:

    • FLC 20 (Austin)

    • Program code: 33250

    • Tax class: 2

    • Doc code: 92

    • Julian Date XXX

    • Block Series XXX

    • Serial # XX

    • List Year X

  7. The following are also processed under Program Code 33250:

    • Correspondence White Mail

    • Correspondence-Form 4442 Only

    • CP Notices

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

  8. Secondary Review Team work is processed under Program Code 33352.

3.21.263.5.2  (01-01-2011)
Clerical Instructions Overview

  1. The following sections provide guidance to the ITIN Clerical Unit.

  2. The ITIN Clerical Unit handles all incoming receipts to the ITIN Operation including Form W-7 applications and correspondence and they reroute misdirected mail as appropriate. In addition to receiving the mail they also are responsible for preparing the work for Technical Review (batching), stripping the work following technical review, and releasing the work into the pipeline and Files as appropriate.

3.21.263.5.2.1  (06-27-2012)
Incoming Work

  1. All mail for the ITIN Operation is routed to the ITIN Clerical Unit. Designated clerks in the Hub area control the flow of incoming and outgoing mail.

  2. Incoming mail is opened, extracted, date stamped, placed in boxes and baskets, placed on a tower and delivered from Submission Processing Receipt and Control (Extraction) Operation through truck deliveries at various scheduled times.

  3. The incoming mail is labeled according to the following specific sorts:

    • Form W-7 with returns

    • Form W-7 without returns

    • Form W-7 (SP) with returns

    • Form W-7 (SP) without returns

    • Correspondence (White Mail)

    • Undeliverables

    • TAC (Taxpayer Assistance Center)

    • Incoming Stop Mail

    Caution:

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

  4. Designated clerks perform a secondary sort on boxes of the following:

    • Correspondence

      Note:

      Correspondence boxes are further sorted into CP 566s and Correspondence (white mail).

    • Faxes

    • TAC

    • Incoming Stop Mail

    Note:

    All of the above, except incoming stop mail, will be placed in boxes of Form W-7 with returns, Form W-7 without returns, Form W-7 (SP) with return, Form W-7 (SP) without return, CP 565 (correspondence - white mail box), CP 566, CP 567 with a Form W-7 (Form W-7 English /Spanish with/without box), and CP 567 without a Form W-7 (correspondence - white mail box).

  5. Designated clerks will weigh all mail and record the weight (use 3 decimal points, for example .008) in the extraction log. Include in the log the Julian Date of the work, Log (today's) Date, Delivery Time, Log Time, Batch Sort and your SEID.

  6. After the mail is sorted and weighed, prepare a Inventory Sheet using the information recorded on the extraction log, and attach to the front of the box. The Inventory Sheets are different colors (designated by program). See Figure 3.21.263-1.

  7. The elements of the Inventory Sheet include the following:

    • Box Number- This should match the information in the Inventory Control Log.

    • Julian Date - Same as the IRS Received Date.

    • Hub Weight/Count - Determined by the scale.

    • Hub SEID - SEID of the designated clerk weighing the box.

    • English, Spanish -Select based on type of Form W-7.

    • Sort Categories -Select based on type of work.

      Note:

      With return boxes should be processed first.

      Note:

      The sort category "CP" should only be used for CP 566. All others should be sorted as Correspondence (White Mail)

    • The bottom portion of the Inventory Sheet is reserved.

    Figure 3.21.263-1
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Inventory Sheet

  8. Place all work ready to be batched on the Batching Tower by Julian Date so that the earliest date can be worked first. ITIN re-batch receipts should be sorted into designated re-batch baskets. Expedites (received work that is four or more workdays older than what is being processed on the TE floor), should be separated and given to the designated person to work.

  9. After CP 566 have been weighed and logged in, stagger the family packs( a group of applications related to the same tax return). When staggering , be sure to match the related documents correctly with its respective CP 566. The applications do not have to be separated further into English or Spanish, or with or without returns. Place back in the box labeled CP 566 and return the work to the tower in the suspense area to be pulled.

  10. Undeliverable mail comes from the Submission Processing Extraction Branch already counted. CP 566 undeliverable mail must be separated from other undeliverable mail. Complete a recount on the volume and place the basket containing the CP 566 undeliverable mail on the tower in the suspense area to be pulled.

  11. All TAC boxes are sorted, date stamped, placed in boxes and returned to the batching tower with the appropriate Inventory Sheet. See Figure 3.21.263-1. TAC boxes have mixed dates so you have to be aware of expedite dates to ensure they are pulled and sent to their proper areas to be worked. All TAC boxes should be labeled "TAC with mixed dates" .

3.21.263.5.2.2  (01-01-2011)
Remittance Mail

  1. When a return and remittance are received with Form W-7 but no primary SSN is present on the return and cannot be determined, the payment is processed by the Accounting Function via Manual Deposit and assigned a Document Locator Number (DLN). Accounting attaches a copy of the check to the application so the payment may be correctly applied once the ITIN Operation has processed the application. This is known as remittance mail.

  2. Log in and weigh all remittance mail. Place in boxes according to the date of the work. Label the box "With Remit $" and put the date received on the box. Use date of the work as the Julian Date. Place the work on the batching tower.

3.21.263.5.2.3  (01-23-2012)
Received Date Stamp

  1. The date a Form W-7 is received in the Campus, Taxpayer Assistance Center (TAC), or other IRS site is the date stamped as the received date on the tax return. A received date should be present on all Form W-7, attached tax returns and correspondence when the work is forwarded from Extraction.

  2. When multiple receive dates are stamped on Form W-7 and/or tax return, the receive date is the earliest IRS receive date stamp.

  3. The red ITIN clerical stamp is not a Received Date Stamp. All Form 1040 require a red Form W-7 stamp in the lower left corner of the first page of the return.

  4. When a Form W-7 is received at a site other than the ITIN Unit then the receiving site will stamp their received date to the left of Line 6, Other Information, Form W-7.

  5. If the application and tax return is received at a TAC site, they will stamp the application and tax return with the date they received the application and attachments.

  6. If the received date is not present when the work comes from Extraction, refer to the following:

    If ... Then ...
    A received date is missing on Form W-7 but present on the tax return, Date stamp using the same date on an area of the document where the stamp does not obscure taxpayer data, for example lower left margin.
    A received date is missing on the return but present on the Form W-7, Date stamp the return with the same date as the Form W-7.

    Caution:

    Always stamp tax returns on the front of the return, half-way down on the left side.

    A received date is not available on the Form W-7 or the tax return, Determine and stamp the received date on the Form W-7 and tax return, using the following priority order:
    1. Postmark date on envelope

    2. Signature date

    3. Today's date minus 10 days

    Note:

    If the current year return was timely received (through 04/22/CY) and is being processed on June 4th or later, date stamp with a received date of 04/15/CY.

    Caution:

    Always stamp tax returns on the front of the return, half-way down on the left side. Keep ITIN received date stamps in a secured area with restricted access.

3.21.263.5.2.4  (01-01-2011)
Clerical Preparation of Batch for Technical Review

  1. When the work leaves the initial ITIN clerical point (Hub), it is placed in the batching area.

  2. Designated clerks in the batching area prepare the work for delivery to the TEs.

3.21.263.5.2.4.1  (08-19-2013)
Clerical Control of Work Received

  1. Upon receipt of the work in the batching area, clerks will prepare receipts for batching by grouping into the following types and programs outlined below:

    Note:

    English and Spanish applications must be separated before they are put into batches of 50.

    • Form W-7 without tax return

      Note:

      Includes Gaming Commission/Exception processing faxed applications from Acceptance Agents

    • Form W-7SP without tax return

      Note:

      Includes Gaming Commission/Exception processing faxed applications from Acceptance Agents

    • Form W-7 with tax return

      Note:

      If annotated "copy" sort as correspondence. The original Form W-7 should have been received and processed.

    • Form W-7 with statute tax return

    • Form W-7SP with tax return

      Note:

      If annotated "copy" sort as correspondence. The original Form W-7 should have been received and processed.

    • Form W-7SP with statute tax return

    • Form 4442, Inquiry Referral

      Note:

      All Form 4442 that are annotated "OFAC Status OFAC Coordinator" must be directed to the work leader.

    • ITIN CP Notices - Suspense Correspondence (i.e., Response to CP 566, Form 14413 and Form 14415)

    • Correspondence/White Mail ( Includes Undeliverable Mail, response to ITIN Notices excluding CP 566, non-ITIN related notices and misdirected correspondence.)

      Caution:

      Route to the appropriate area (Hub) any mis-routed sorts or forms such as state income tax returns. Detach any Form 8857s, Request for Innocent Spouse Relief, and route to the appropriate area. Continue processing the Form W-7 application(s).

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

  2. Staple all related documentation, including tax returns and exception documentation, to the Form W-7 to ensure that they are not detached or misplaced during processing. This is generally performed by Extraction; however, if it is not, then you are responsible for attaching the documents to the application.

    Caution:

    Supporting identification documents such as passports, birth certificates, driver licenses, etc., should never be attached by stapling. Place these documents in an envelope and attach securely to the application.

3.21.263.5.2.4.2  (05-28-2013)
Clerical Batching Process

  1. Batching is the process of preparing the work for review by the Tax Examiners. The work to be batched is found on towers or shelves in boxes with Inventory Sheets attached. All ITIN receipts are worked on a first-in first-out (FIFO) basis. Designated Clerks assigned to batching begin with the box with the earliest Julian Date, as annotated on the Inventory Sheets.

    Reminder:

    TAC boxes have mixed Julian Dates. Be sure to identify and start with the earliest Received Date. This is the date that will be entered on the Batch Slip upon completion.

  2. A batch of work is defined as a group of 50 documents. Work must be maintained in a batch of 50 unless otherwise indicated in these instructions or an approved deviation

    Exception:

    Batch CP 566 and Undeliverable CP 566 in quantities of 25.

  3. Form W-7 may be attached to one single tax return or multiple tax returns and may be submitted as a single application or a family pack (related applications associated with a return). The table below outlines the treatment for batching purposes.

    Note:

    Sort statute cases separately for batching together (Form W-7 with return or Form W-7SP with return) and place on a "statute" cart for processing. See IRM 3.21.263.5.2.6.4 for statute criteria.

    If... Then...
    a single application submitted with a tax return(s), treat as a single application for ITIN processing.
    multiple applications, for different applicants, submitted with a tax return(s) treat as a family pack for ITIN processing. The family pack integrity must be maintained. Take the following steps to prepare a family pack for the Technical Unit:
    • Keep the family pack together and do not separate for any reason.

    • Determine whether the application is for the Primary, Secondary or Dependent taxpayer on the return(s).

    • If the family pack includes both Form W-7 and Form W-7 (SP)they will remain together. The Primary Form W-7 will determine the sort (English or Spanish) for batching.

    • Stagger family Form W-7 in ascending order with primary (or secondary if no primary) on top with remaining dependents in no particular order. Stagger so that multiple applications are apparent by having each Form W-7 visible. Tax returns should be attached and staggered in descending order with the oldest in front. Refer to Figure 3.21.263-2 below.

    • Supporting documentation must be placed behind the related Form W-7 for that particular applicant. Supporting documentation that does not match Form W-7, should be placed separately behind the Form W-7 applications.

    Figure 3.21.263-2

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

    Staggered Form W-7 Attached to Tax Return

  4. Form W-7 may be submitted without a return if the applicant is claiming one of five exceptions. These applications may have additional documentation to support the exception (Form 1042-S, Form 1098, Form 1099 Series, Form 8233, Form W-8 Series, Form 1065, etc.) Separate these applications into Form W-7 (English) and Form W-7 SP (Spanish). Whenever possible try to batch related applications in the same batch.

  5. Listed below are additional batching guidelines. Use all that are applicable to a batch while processing.

    No. Batching Guidelines
    1 Keep track of the volume and type of work (e.g., Form W-7 with returns, CP notices, etc.) that you batch to maintain batch count integrity.
    2 Expedite all batch sorts with a received date older than what is currently being worked on the Tax Examiner floor. Generally these are from other areas, such as TAC, or items needing to be re-batched. Check "Expedite" on the batch slip and place on a separate cart to be entered into RTS and delivered for priority handling to the Tax Examiner.

    Note:

    Expedite dates are posted daily and vary during peak processing time.

    3 Discovered Remittance: If at any time a remittance (negotiable check or money order) is discovered during batching, immediately bring the remittance and all related forms to your lead or manager for further processing. If the lead or manager is not available, place the application in the designated secured location. The lead or manager will check the designated secured location daily for remittances and take appropriate action. This includes remittances discovered with state returns.
    4 Statute Returns: These are Form W-7 cases received with statute 1040 tax returns. Batch these as "Form W-7 with return" or "Form W-7SP with return" and place on the "statute" cart for processing.
    5 Batch any Form W-7 marked as "second request" , "reference number/dln" , "copy" , or "duplicate" as correspondence.
    6 Batch any Form W-7 copy that is marked "CIS" (for Correspondence Imaging System) as a new receipt.

    Note:

    CIS copies do not require an additional date stamp. Use the date already present on the copy.

    7 Staple two or more Form W-7 for the same person together and count as one.

    Caution:

    Check the spelling of the name and birth date to ensure it is the same person.

    8 Foreign Investment in Real Property Tax Act (FIRPTA) related applications can be identified by the following:
    • Form 8288, Form 8288-A or Form 8288-B attached,

    • Reason box "h" is checked on Form W-7 and one of the above stated items is attached,

    • Exception 3 or 4 is noted,

    • Letter 3794 or Letter 3795 is attached,

    • Sales contract, property deed or other evidence of a real property purchase is attached.

    Place all FIRPTA related applications in the designated FIRPTA basket.

    Note:

    This includes FIRPTA cases pulled from the suspense wall for any reason.

    9 Staple multiple copies of the same return (i.e., tax year) for the same taxpayer together.

    Caution:

    Place Form 1040X on top if present. Edit all but the top return or one with original signature as "COPY" .

    10 Leave correspondence/CP Notices from other functional areas (CP 11, CP 12, CP 13, CP 14, CP 54, etc.) attached. These may be found behind the Form W-7.
    11 Remittance Mail - Boxes with remittance mail are generally labeled "With Remit $" by the clerk in the HUB. If a copy of a check with a DLN written on it is attached, then detach, fold in half and staple to the front of the first page of the corresponding return (do not cover the entity section of the return). There should be a $ sign on the upper left side of the return (if missing, add it). When the batch is complete, put a dollar sign ($) on the folder to indicate the check copies are present.

    Note:

    The DLN for checks is different than the DLN for ITIN Processing. The format for the Accounting DLN is 20000–000–00000–0. The first two digits represent the campus of origin (20 = Austin).

    12 Assemble the application package with the Form W-7 first, then attachments such as supporting documentation (e.g., birth certificates, school record, voter registration cards etc.), signature and disclosure authorizations (e.g., Form 2848, Form 8821, court papers) and IRS letters and notices from other departments.

    Caution:

    Supporting documentation may be located behind the tax return. If found, place behind the related Form W-7 for that particular applicant. If the documents are not related to any of the applications place behind the first Form W-7.

    13 If a return or attached statement is identified as "dual status" , attach "dual status" return in front of any attached return for the same tax year.
    14 Refer the following issues to your Lead for proper routing:
    • All credit or debit cards identified in the application package (e.g., Visa, Mastercard etc.), along with the application and all attachments

    • Form W-7A (Pertains to adoptions. Do not batch)

    • OFAC

    • Disclosure issues

    • Questionable documents

    • Form 3210 - If discovered while batching, verify that the document in question on Form 3210 is attached before signing and dating the form. Leads will ensure the acknowledged copy is mailed back to the originator and the file copy is returned to Extraction for maintenance.

  6. In addition to batching receipts of Form W-7, designated clerks will also batch correspondence which includes responses to ITIN notices (excluding CP 566), responses to the ITIN Letter 4939 requesting income verification, white mail (taxpayer inquiries or requests) and faxes. Refer to the table below for related batching guidelines.

    If ... Then ...
    CP 565 (ITIN Assign)
    • Date stamp

    • If Form W-7 is not attached or the application is for the person named on CP 565, then batch as correspondence.

    • If Form W-7 is attached for someone else, batch as a new application, Form W-7 with or without return. Put CP 565 behind the application.

    Note:

    If a letter is sent in with a CP 565 indicating a change is needed, then batch as Correspondence.

    CP 567 (ITIN Reject)
    • Date stamp

    • Batch as new application with/without if a Form W-7 application is attached. Otherwise batch as correspondence (white mail).

    • Assemble with Form W-7 on top, followed by the CP 567, then supporting documents.

    • Separate into with and without return.

    CP 574 (Hard Reject)
    • Date stamp

    • Batch as new application with return if a Form W-7 application is attached. Otherwise batch as correspondence (white mail).

    • Assemble with Form W-7 on top, followed by the CP 567, then supporting documents.

    Correspondence (White Mail)
    • Batch in quantities of 50

    • Date stamp

    • Pull out any state returns

    Responses to the Letter 4939
    • Batch in quantities of 25

    • Date stamp

    • Pull associated case from the suspense wall

    • Check DLN and name for correct match

    • Staple to suspended case

    • Place on batching tower

    Responses to Form 14413 and Form 14415
    • Batch as CP and associate with R 98 cases

    • Batch in quantities of 25

    • Date stamp

    • Pull associated case from the suspense wall

    • Check DLN and name for correct match

    • Staple to suspended case

    • Place on batching tower

    Note:

    If no response is received within 65 days, flag for lead to process as R 99.

    Faxes
    • Received date is the date on the top of the fax. Stamp not required.

    • Batch as correspondence

      Exception:

      Form 4442 has its own category

    • New Form W-7 applications received by fax are not accepted. A local letter should be mailed back to the mailing address on Form W-7 advising the applicant that the faxed application is not acceptable. The faxed application may then be classified.

      Exception:

      Faxed applications from Gaming Commissions (casinos) are accepted. Place in basket to be worked by designated area.

    • Refer Form W-7 with Form 1040-C received from TAC offices to your lead/manager to be delivered to the designated group for expedite processing.

  7. Batch ITIN Suspense Notice CP 566 separately from other ITIN notice responses and enter on RTS as CP Notices. Date stamp CP 566 inventory and separate by Form W-7 with/without return and expedites. The related application:

    • Has been associated (ensure supporting documentation is stapled to the correct CP 566

    • Pulled from the Suspense wall (check DLN and name to ensure a match with the CP 566)

    • Placed on the batching tower

    Additional batching guidelines for CP 566 are in the table below:

    If ... Then ...
    If a CP 567 is attached with the same DLN and a more current date, CP 567 takes priority.
    CP 566 is part of a family pack and the other members of the family pack are in status other than suspense (CP 565, CP 567 etc.) CP 566 takes priority as it will need to be pulled from the suspense wall.
    CP 566 is part of a family pack and the CP 566 is marked as undeliverable, Remove the family pack from the batch.

    Note:

    If the family pack consists of both regular and undeliverable CP 566, then batch as regular.

    CP 566 does not have a DLN Place at the end of the batch or in several batches if a large volume. This requires research by a tax examiner.
    CP 566 with a "98" DLN This refers to a Philadelphia case and will not be on the suspense wall. Place at the end of the batch prior to CP 566 notices without a DLN.

  8. Form 4442 are internal referrals entered on the RTS as Form 4442. No date stamp is required.

  9. Undeliverable mail is also entered on the RTS as correspondence but is handled differently depending on the type of item. Confirm undeliverable mail as undeliverable by checking the envelope for indications such as "return to sender" , "no better address" or similar annotation. When stamping, check the slip that comes with the mail for the Julian Date (slip has an envelope count and the Julian date). Refer to the table below for Undeliverable mail batching guidelines.

    If ... Then ...
    CP 565, CP 567

    Note:

    Can be batched with CP 574)

    • Batch in group of 50. Do not separate into English/Spanish.

    • Open and staple envelope to the back and date stamp the notice.

    • Place each sort in a 2" brown folder, complete and attach a batch slip, check "Undeliverables" , contain (rubber band) and place on proper cart.

    CP 566
    • Ensure supporting documentation is stapled to correct CP 566), correct application is pulled from the suspense wall (Check DLN and name to ensure a match with the CP 566 letter)

    • Batch in group of 25

    • Place in a 2" folder with batch slip marked "undeliverable " , write CP 566, and edit the earliest Julian Date.

    • Add the designated color card behind the batch slip and edit it with the word "undeliverable" to distinguish it from regular CP 566 inventory.

    • Place any notices with a DLN that begins with "98" behind the other notices in the batch (these will not be on the suspense wall).

    • Separate Form W-7 with and without returns.

    CP 574

    Note:

    Can be batched with CP 565 and 567.

    • Batch in group of 50. Do not separate English and Spanish.

    • Remove from the envelope and date stamp CP 574, all Form W-7 and tax return(s)

    • Assemble and staple with the CP 574 on top

    • Date stamp the envelope (E - 44) that contained the CP 574 and original documents and staple to the back of each notice( upper left corner with yellow barcode/window of the envelope facing outward.

    • Place each sort in a 2" brown folder, complete and attach a batch slip, check "Undeliverables" , contain (rubber band) and place on proper cart.

    Original Supporting Documents

    Note:

    Can be batched with Undeliverable CP Notices.

    • Leave in envelope and date stamp the envelope

    • Add the designated color card behind the batch slip and edit it with the words "Original Docs" .

  10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ applications are ≡ ≡ ≡ cases that have been cleared and are ready to be processed. Only the Lead Clerk or designee can batch.

  11. State returns are sometimes submitted in error with Form W-7 Application packages. Check behind all Form 1040 series returns for any state returns and remove all pages if found. These forms will contain the name of a state and generally vary in appearance. Keep all Form 1040 and related schedules and forms together. Do not write assigned ITIN numbers on state tax returns. Use the following guidelines for state returns received in the ITIN clerical function.

    If ... Then ...
    Only a portion of a state return is found, Detach and send out.
    There is only one copy of Form W-2 and it is attached to the state return, Detach from the state return and attach to the federal return.
    A live (negotiable) check found with the state return Follow batching guidelines for discovered remittances. See IRM 3.21.263.5.2.6.2.
    Other than state return Leave attached to Form 1040 (including envelopes)

  12. Secure a batch cart for each unique category which will hold up to 21 individual batches for the specific category. Take the following steps to complete each batch of 50.

    • Place a completed batch of 50 in a separate 2 inch folder (#6982), attach a completed Batch Slip to the short open side of the folder and secure (rubber band). The information required on the batch slip includes the volume, your SEID, Team Number, Batch Creation Date (the date you are batching), Earliest Received Date (determined by checking the dates on Form W-7 ), Batch category or type of work (only select information on the batch slip that is related to the type work being batched. Some sorts are not separated into English and Spanish). Refer to Figure 3.21.263-3;

    • Place folders on batch cart.

    Figure 3.21.263-3

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

    Batch Slip

  13. Use the guidelines in the table below for end of shift work.

    If ... Then ...
    The box you have is empty, break it down and recycle for future use.
    The box you have is not empty, reweigh the box with the remaining work on the scale and complete the attached Inventory Sheet on the front of the box with your SEID, date and the new weight of the box.

    Note:

    Never remove or add documents to a box without reweighing it and annotating the information on the Inventory Sheet.

3.21.263.5.2.5  (09-16-2013)
Adding Inventory to the ITIN RTS

  1. Fill out the color card of the day with the current date, volume, batch sort, Julian date and cart number. Tape it to the front left corner of the cart.

  2. Designated Clerks will enter the cart information into the RTS using the Inventory Tracking Input Screen, see IRM 3.21.263.8.2.1.

  3. Once the last batch of the cart is entered into RTS, check the Print Cart Inventory Control Sheet Box and click the Submit Button. Print the Cart Inventory Control Sheet, IRM 3.21.263.8.2.6, and attach to the cart.

    Figure 3.21.263-4
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Cart Inventory Control Sheet

  4. After the Cart Inventory Control Sheet prints, close the window and the Inventory Tracking View Screen will be present, IRM 3.21.263.8.2.2. Click on the print button and it will generate the Batch Cover Sheets for the entire cart. In the upper left corner of the screen, click "file" and select print from the drop-down menu in order to print the Batch Cover Sheets. The Batch number is printed vertically on the left side of the Batch Cover Sheet and has specific elements that help identify the batch. Attach each Batch Cover Sheet to the corresponding slot folder.

    Figure 3.21.263-5

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

    Batch Cover Sheet

3.21.263.5.2.6  (01-01-2011)
Clerical Handling of Batch Cart After Technical Review

  1. Following technical review, ITIN Clerical Unit has additional processing steps that must be completed which include:

    • Printing Status Sheets

    • Stripping the work

    • Sorting the work

    • Releasing the work

  2. This section provides guidance for the clerical staff after assignment of the initial Form W-7 status and completion of the batch by the technical area.

3.21.263.5.2.6.1  (01-01-2011)
Printing the ITIN RTS Status Sheets

  1. After Form W-7 is processed on the ITIN RTS, a final status is assigned to each application. The status information and associated DLN appear on the related Status Sheets that are generated by RTS and are printed by designated clerks and associated with the application. The following information provides guidance on printing and associating the Status Sheets from RTS.

  2. Access the batch via RTS using the Inventory Tracking Search Screen, IRM 3.21.263.8.2.4, using the batch number as the primary search criteria. Click Submit. When a search result is generated, click on the view link in the search results table to be directed to the Inventory Tracking View Screen, see IRM 3.21.263.8.2.2. Go to the "Reason for Change" field. If Batch Quantity is different from Batch Quantity Completed, select Batch Quantity and click the Edit Batch button. Change the quantity and click Submit. Continue with (3) if printing all of the status sheets for a batch. If printing a single status sheet, go to file and select "Print Preview" . Click on the arrow keys to view each status sheet. Click the "Print" button to print. If only printing the current page, select "Current Page" on the page range menu and then click print again. If printing more than one page but in consecutive order, select "Pages" on the page range menu, enter the page number range (e.g., 15-20) and click "Print" .

  3. If the Batch Quantity is the same as the Batch Quantity Completed, select "Batch Print" and then click the "Edit Batch" button.

  4. Click on the Print button. The Final Status Sheets will generate.

  5. On the upper left corner of your screen, click File and select Print to print the Final Status Sheets which completes the batch in RTS.

    Reminder:

    Before printing the Final Status Sheets, ensure the footer has been deleted in Page Setup.

3.21.263.5.2.6.2  (06-27-2012)
Clerical Stripping Process

  1. Sign out a batch from the stripping cart and enter your SEID and the time you remove the batch on the stripping log that is located on top of the cart.

  2. Batch numbers are printed on the Batch Cover Sheet that is attached to the folder. Verify that the status sheets that are attached belong to that batch before continuing with processing. The batch number is an eleven digit number that is comprised of the following elements:

    1. Position 1-3, Julian Date

    2. Position 4-5, File location, i.e., 20 =Austin

    3. Position 6-8, Batch Cart Number

    4. Position 9-10, Slot Number

    5. Position 11, Year

    Note:

    If you get a batch without status sheets, keep everything together in the folder and give to the designated clerk. The batch will need to be reprinted.

  3. Associate each Final Status Sheet to the corresponding application by comparing the DLN, first and middle name and date of birth printed on the Final Form W-7 Status Sheet with the application. If any listed item is not verifiable, prepare TE Action Sheet and return to TE for verification. Place in the corresponding batch folder and load onto the stripping cart for required stripping action.

  4. Continue with stripping the applications in the batch. Refer to IRM 3.21.263.5.2.6.2.1 for required action based on the final status of the application and IRM 3.21.263.5.2.6.2.2 for additional clerical stripping guidelines.

  5. Once the batch is stripped, place all files containing assigned and rejected Form W-7 applications with attached status sheets in DLN order in a 2 inch folder and files containing suspended applications in a 1 inch folder in DLN order.

    Note:

    Each batch requires a file folder.

  6. Use the table below for specific guidance on preparing the file folders.

    If ... Then ...
    Assigned/Rejected Applications (2 inch folder)

    Note:

    If an entire batch suspends, prepare an empty 2 inch folder to Files.

    • Write the DLN on the short side of the folder in the "lip" area using the designated color marker as follows in the example : 20/294/000/000 (without the last three numbers).

    • Detach the batching slip and write your SEID number there on the folder.

    • Send applications with status sheets that do not match the DLN's in the batch to Files.

      Note:

      These applications will not be in a folder.

    Suspended Applications (1 inch folder) Use the first suspended cases date in the batch to determine the card color.
    • Write the DLN (minus the first and last 3 digits) from the status sheet vertically on the left side of the card; and

    • Print your SEID on the right side of the card

    • Align the card with the "lip" on short side of the folder so it is visible on the wall. Staple the card at the top and bottom of the folder.

    • Place multiple suspense cases in DLN order.

    • Pull any suspense case that does not match the DLN sequencing of the batch being worked. If a family pack has suspended cases with DLN's out of sequence, refer to your Lead for a DLN cross reference.

  7. Return your folders to the cart and place in the appropriate slot along with any copies of remittances, all 1040 sorts, re-files, Form 9856, envelopes and state returns.

    Note:

    Place all corrections on top of your desk to be picked up by the designated clerk.

  8. Attach a Tax Examiner Action Sheet (include batch number) to any Form W-7 without a corresponding status sheet. Be sure to keep everything together in the application package.

  9. Sign the log indicating that the batch is completed and the time returned.

  10. Designated clerks will move the completed cart from the stripping area to prepare for sorting.

3.21.263.5.2.6.2.1  (08-22-2013)
Final Status Determination Used in Stripping Process

  1. Stripping action for each application is based on the final status of Form W-7.

  2. The table below will define the necessary steps for the clerical staff after the Final Form W-7 Status Sheet is printed and associated to the Form W-7.

    Caution:

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

    If Final Status Page is... Then...
    Assigned An ITIN is assigned;
    • Ensure that the ITIN is edited on all tax return(s), external CP notices, items for internal routing such as Form 2848 Power of Attorney and Form 3949, Information Report Referral), etc., in the applicable TIN area(s), and on check copies prior to separating from Form W-7s.

      Caution:

      All persons listed on the tax return must have either a TIN (i.e., ITIN, SSN) or "ITIN Reject" edited next to their name (excludes suspense status applications). If neither is present check to see if a Form W-7 is attached for that individual and if found, edit the appropriate information. If Form W-7 does not exist for that individual, the Tax Examiner should have edited "No Form W-7" next to the name. All Form W-7 / tax return annotations should have been completed by the Tax Examiner. If Tax Examiner actions were not completed and annotated properly, pull from the batch, complete Tax Examiner Action Sheet, and place on your desk for pick up and correction.

    • Detach applicant's envelope, if present, and attach to the tax return without a double date stamp. If multiple tax returns are present, ensure the envelope is attached to the oldest tax return year.

      Caution:

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

    • Pull all returns flagged for ACTC amounts claimed and place in the designated box for Examination to review. Once reviewed by Examination, release the returns for pipeline processing.

    • Detach the check copy if it includes an Accounting DLN and an ITIN and route to the Accounting Function.

    • Detach Form 3949 and route to the area indicated in lines 9-14 per the Austin Mail Routing Guide.

    • Forward Form W-7 with all attachments (copies of ID, etc.) to Document Retention (Files).

    Suspended The application is in suspense status;
    • Do not detach tax return(s) unless final TIN disposition is noted for all parties listed if part of a Family Pack. Keep all Form W-7 associated with the Family Pack with the suspended case regardless of their current status. Maintain in DLN sequential order for filing on ITIN suspense wall.

    • Staple Form 3471 to the back of each tax return attached to suspense cases. Staple so that Form 3471 faces upward when the tax return is turned over.

    • Leave any check copies attached to the application until the primary ITIN is either assigned or rejected.



    Prepare folders for the suspense wall as follows:
    • Write the DLN on Form 10194?, Program and Sequence Batch Identification Card,

      Note:

      The question mark (?) represents an alpha character for each color associated to the Program and Sequence Batch Identification Card. These colors assist the clerical unit in controlling work based on what color representing a specific time frame. (e.g., Form 10194D is a green card that represents all applications placed on the suspense wall which correspond with a Thursday Julian Date).

    • Staple Form 10194? to the brown folder (Doc 6982).

    • Place applications with all associated documents in the folder including original identification documents.

      Caution:

      Family packs will remain stapled together, even if only one application in the pack is suspended. All family pack applications, associated to a valid tax return, will be stapled to the tax return in DLN order with suspended applications first followed by assigned and rejected applications. If multiple tax returns are in the family pack and some have either a Form W-7 disposition other than suspense status (i.e., ITIN Reject, No Form W-7) or an assigned ITIN for all listed parties on the return, pull and forward that return for processing. Otherwise, Clerical will be responsible for assuring that the integrity of the family pack stays intact. Form W-7 are staggered in ascending order with the tops of each Form W-7 showing. Form 1040 are staggered in descending order with the bottom of the Form 1040 visible.

      Note:

      Folders flagged for 65 day purge must have the purge date computed as 65 days from the date of suspense status. Mark the flags with the purge date and place the folders so that the flags are visible.

    Rejected The application is in reject status

    Note:

    Until further notice, sort all R 98 cases in DLN order to await replies.

    • Ensure that "ITIN Reject" is edited on all tax return(s), in the applicable TIN area(s), prior to separating from Form W-7s.

      Note:

      When rejecting a primary, or a secondary (with Schedule SE) applicant, the applicant's DOB should be edited in the upper right margin of the return ff the return is to be processed and requires routing to Entity for IRSN assignment. Returns intended for Files (NOT to be processed) will be stapled to the back of the Form W-7.

      Caution:

      All persons listed on the tax return must have either a TIN (i.e., ITIN, SSN) or "ITIN Reject" edited next to their name (excludes suspense status applications). If neither is present, check to see if a Form W-7 is attached for that individual. If Form W-7 does not exist for that individual, the Tax Examiner should have edited "No Form W-7" next to the name. All Form W-7 / tax return annotations should have been completed by the Tax Examiner. If Tax Examiner actions were not completed and annotated properly, pull from the batch, complete Tax Examiner Action Sheet, and place on your desk for pick up and correction.

    • Detach applicant's envelope, if present, and attach to the tax return without a double date stamp. If multiple tax returns are present, ensure the envelope or a copy of it is attached to each tax return that does not have an IRS received date.

    • A Suspense Duplicate is a confirmed duplicate Form W-7 received in the ITIN Operation where the original application is already in Suspense status. This duplicate application is assigned a status of Reject. A cover sheet annotated with the DLN of the related Suspense case will be attached. Keep all of the documents in the pack intact and associated the related status sheet. Place in the Suspense Duplicate basket to be associated with the suspended application on the wall.

      Caution:

      Original supporting identification documentation must stay attached to the Suspense Duplicate application even if in an envelope.

    • Forward Form 3949 as indicated in lines 9 through 14 per the Austin Mail Routing Guide.

    • Forward Form W-7 with all attachments (copies of ID, etc.) to Document Retention (Files).

    • Forward returns with DOB edited next to the primary or secondary applicant's TIN box to Entity.

    Hard Reject (CP 574) The application is in Hard Reject status;
    • Form W-7, documents, and the tax return will be in an envelope prepared by the Tax Examiner.

    • The Final Status Sheet will indicate "Hard Reject" and all applications in this status will have a CP 574 Notice. Associate each notice to the correct Form W-7 and place on top of the notice.

    • Since these applications are returned to the applicant, nothing should be written (DLN, status indicators- R 17 etc.) on Form W-7 or the tax return. Date stamps should be circled out. These actions should have been completed by the Tax Examiner. If Tax Examiner actions were not completed and annotated properly, pull from the batch, complete Tax Examiner Action Sheet, and place on your desk for pick up and correction.

    • Return CP 574, Form W-7 and tax returns to the envelope (Family packs will be placed in one envelope for Hard Reject Applications).

    • Take the status sheet (nothing attached) and put in DLN order with the other Status Sheets in the batch.

    Hard Reject 1 (CP 574) Flagged The application is in a special Hard Reject 1 status waiting for the TP response:
    • These applications are flagged by the tax examiner for special handling.

    • The tax examiner will have generated Letter 4939 asking for a Form W-2 or corrected Form W-2 or other proof of income to the primary or secondary taxpayer on the return and to the CAA.

    • Pull all CP 574(s) and associate with Form W-7s and tax return(s).

    • The Final Status sheet will indicate "Hard Reject" and all applications in this status will have a CP 574 Notice. Associate each Final Status notice to the correct Form W-7 and place on top of the notice.

    • Assemble the family pack with the primary application on top and place in DLN order by processing date sections in a designated Suspense Wall area.

    ≡ ≡ ≡ ≡ The application is in OFAC status
    • Pull the application and tax return from the batch. If family pack, include all applications, documents and tax returns in the family pack. Clerks should not strip OFAC applications. Refer OFAC application(s) to your lead/manager to be forwarded to designated OFAC Status Coordinator

    • Do not remove supporting documents that have been placed in an envelope by the Tax Examiner.

    • Refer to IRM 3.21.263.5.2.7 for further processing information.

    Pending The application is in pending status;
    • Clerical will annotate the batch number on the pending status sheet and send to the Technical Unit for expedite processing to generate the initial status of Assigned, Suspended, Rejected, or OFAC to complete the application process.

    • Pending status applications are incomplete and must be worked by the Technical Unit before a batch can be completed.

3.21.263.5.2.6.2.2  (09-16-2013)
Additional Clerical Stripping Guidelines

  1. Listed below are additional stripping guidelines for the Clerical Unit.

    If ... Then ...
    Original supporting identification documentation or copies certified by the issuing agency are attached, Remove envelope(s) containing the documents and Form 1433 if the application (all applications in a Family Pack)status is Assigned, Rejected (Not R 06), or Suspended for other than QID or W-2 name mismatch issue. Compare the envelope address to Form W-7. Forward the unsealed envelope containing the original/certified ID copies to sorting.

    Note:

    Applications in suspense status due to QID or Form W-2 name mis-match issue are identified by the attachment of Form 14433 to the outside of the envelope. Envelopes containing documents for applications suspended for QID or Form W-2 name mismatch issue will remain with the application(s) during the suspense period..

    Form 9856, Attachment Alert is present, Detach for routing to Document Retention (Files).
    An addressed envelope containing a completed Form 14413 with original or certified copies of ID is present, Remove envelope containing the original/certified copies of ID and Form 14413. Compare the envelope address to Form W-7. Forward the unsealed envelope to sorting.
    A completed Form 14415 is present and attached to an addressed envelope containing an original passport, Remove envelope containing the original passport. Place completed Form 14415 inside envelope with original passport. Compare the envelope address to Form W-7. Forward the unsealed envelope containing the original passport with Form 14415 to sorting.
    Loose Income Substantiating Document(s) are received after the tax return has been released to the pipeline, Route document(s) to Document Retention (Files).
    Check copies for applications with assigned ITIN for the Primary is annotated,

    Note:

    Do not detach if Primary is in Suspense or Reject Status.

    • Folder should have a dollar ($) sign on upper left corner. If missing, annotate.

    • Detach for routing to the Accounting Function only if the Primary has been assigned and there is an Accounting DLN on the remittance. If no Accounting DLN, attach copy to the back of tax return.

    Discovered Remittance (Live negotiable check) Bring remittance and all related forms to a lead/manager. The lead/manager will complete the appropriate remittance paperwork and then place in designated remittance collection box for processing and routing by the remittance coordinator.
    Form W-7 edited as W-7A are present, Detach for routing to the Adoption Taxpayer Identification Number (ATIN) Unit in Austin at Stop 6182.
    Any correspondence flagged for referral is present, Detach for routing to appropriate areas
    A merge action request (i.e., ITIN to ITIN, IRSN to ITIN, or ITIN to SSN) is identified on the stripping cart, Detach and place in the designated box for merge action requests with a cover sheet.
    A state return (including a portion) is still attached, behind the 1040,
    • Detach the state return. These returns will be sent to the appropriate state for processing.

    • If there is only one copy of Form W-2, Detach from state return and attach to federal.

    • Follow Discovered Remittance procedures for live checks.

    Form 8822, Detach and route to Entity for processing (using the Austin Campus Routing Guide)
    Form 13350 (Registration for e-services) is attached,

    Note:

    An ITIN or "ITIN Reject" must be edited on Form 13350.

    Detach and refer to lead, unless the application is in Suspended status, then it will remain attached. Leads will ensure all Form 13350 are in a designated central location to be retrieved daily by 2:00 p.m. CST by the Electronic Tax Administration (ETA) function. If forms are not retrieved, route to Austin Campus, Mail Stop 1265 -AUSPC, Attn. ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Any application contains documents (Form W-7, CP 566, etc.) with different DLNs, Place the Status sheet for the most current application on top and related sheets behind it.
    All Form W-7 applications associated to the same tax return(s) have a final status (Assigned or Rejected) and Form 3471 is attached to the back of the tax return(s) that require Form 3471. See IRM 3.21.263.5.10.6.

    Reminder:

    Returns not to be processed are stapled to the back of Forms W-7.

    Ensure RPD is edited on Line 4 of each 3471 prior to separating the tax returns. If the Tax Examiner actions were not completed, pull from the batch, complete Tax Examiner Action Sheet, and place on your desk for pick-up and correction.

    Note:

    Refile the Family Pack if any applications are still in Suspense status. Form 3471s attached to tax returns being filed to the Suspense wall should not have any annotation on Line 4.


    Forward any Form W-7(s) in final status with all attachments (copies of ID, etc.) to Document Retention (Files).
    Any form that has a daily flag (as determined by local management). Give to your lead for handling.

  2. If a Form 2848 or Form 8821 is attached refer to the table below for further processing guidelines.

    Caution:

    Keep Form 2848, Form 8821, and any related general power of attorney together.

    If... Then...
    Form 2848 with annotation "Form W-7" , Attach Form 2848 to application and continue processing (files).
    Form 2848 with annotation "Form 1040" , Detach Form 2848 and send with Form 1040 for pipeline processing.
    Form 2848 with annotation "Form 1040" but no return is attached, Detach Form 2848 and route to Entity.
    Fom 2848 with annotation "Form W-7 and Form 1040" , Edit "POA Detached" in upper left corner of Form W-7 and continue processing application. Send original Form 2848 with Form 1040 for pipeline processing.
    Form 2848 with annotation "Form W-7, Form 1040" attached to external CP notice, Edit "POA Detached" in upper left corner of Form W-7; attach original Form 2848 to external CP and route per Local Routing Guide.
    Form 2848 with annotation "Form 1040" attached to external CP notice, Attach original Form 2848 to external CP and route per Local Routing Guide.
    Form 8821 annotated "Form 1040 and Form W-7" , Detach Form 8821 and send with Form 1040 for pipeline processing. Do not attach a copy to the Form W-7.
    Form 8821 annotated "Form W-7" , Attach Form 8821 to application and continue processing.
    Form 8822, Change of Address, Treat as classified waste.

    Caution:

    If applicant is in final status and Form 2848 or 8821 is not edited with the ITIN, "ITIN Reject" or "No W-7" , complete Tax Examiner Action Sheet (TAS) and process for pick-up and correction.

  3. If a large red "C" is annotated across a page it is an indication that the item is deemed classified waste and should be properly discarded. Do not classify the following:

    Note:

    If the Technical Unit has classified any of the items below, refer to your lead/manager.

    • Original supporting documents. If in doubt, treat as original.

      Exception:

      If an envelope has a "C" written on it and contains as original ITIN card(s), the ITIN card(s) should be destroyed as they are no longer needed.

    • Any attached tax return (Form 1040, etc.) or Form 2848, Power of Attorney and Declaration of Representative (POA) or Form 8821 Tax Information Authorization (TIA)

    • Any cases from the Suspense Wall

    • Form 4442 (Except if no action taken by tax examiner and marked classified ("C" )

    • Form W-7

    • IRS forms or notices from outside of ITIN

  4. Once designated stripping clerks complete the stripping of a batch, the work should be bundled together in the following order:

    1. Place the suspended folder on the bottom;

    2. Place the file folder on top of the suspended folder;

    3. Place any envelopes on top of the folders;

    4. Place 1040 returns on top of the envelopes;

    5. Place any copies of remittance on top of the 1040 returns;

    6. Place any re-files on top of the remittance; and

    7. Place any state tax returns on top.

3.21.263.5.2.6.3  (03-19-2013)
Clerical Sorting

  1. Designated clerical employees are responsible for sorting the completed work prior to release.

  2. Refer to the following list of reminders for all Form 1040 Sorts:

    • Remove any return that does not belong and place it in the appropriate sort

    • Check for any attached state tax returns and if found, remove and bundle with a cover sheet.

    • Check for a date stamp if a prior year return or a current year return received after 4/22/cycle (CY).

    • Check to ensure every name on the tax return has a TIN (i.e., SSN, ITIN) or status ("ITIN Rejected" or "No W-7" ). If missing staple a Tax Examiner Action Sheet to the batch cover sheet to be returned back to the Technical Area.

    • Verify that only related forms and schedules are behind the tax return. Remove any other items (i.e., supporting documentation, Form W-7).

    • If found, remove copies of remittance. Write the assigned ITIN on the copy and place in the remittance basket ,only if edited with the Accounting DLN, to be routed to the Accounting Operation.

    • Complete a cover sheet and attach it to the bundle of returns.

    • Deliver to the correct designated basket on the Release Tower.

    • Enter the number of Form 1040s reviewed on a Daily Batch Control Sheet.

  3. Refer to the following additional clerical sorting guidelines:

    Sort Category Description /Required Actions
    Domestic Returns Verify it is a domestic return. Check for a domestic address and that there is no Form 2555 (Foreign Earned Income) attached.

    Separate with/without remittance.
    International Return Verify it is an international return. Check for international address, Form 1040NR. Dual Status designation, presence of Form 2555, a negative or bracketed number on Line 21 of the tax return.

    Separate with/without remittance.
    Internal Revenue Service Number (IRSN) Rejects Includes all types of returns i.e., Form 1040Xs, Annotated, Domestic and International returns (as well as with/without remittance, RPD for Domestic, International and IRSN Reject).

    Caution:

    Check the primary and secondary TIN boxes to see if "ITIN REJECT" is stamped or written for the TIN. Route ONLY returns with rejected primary/secondary ITINs and reported income for that applicant to Entity for IRSN assignment. If the return only has dependents with "ITIN REJECT" in the TIN boxes, send the return to the pipeline for processing.



    The date of birth (DOB) should be entered next to the TIN field.

    Separate with/without remittance.

    Caution:

    Check the primary and secondary TIN boxes to see if "ITIN REJECT" is stamped or written for the TIN. Route ONLY returns with rejected primary/secondary ITINs and reported income for that applicant to Entity for IRSN assignment. If the return only has dependents with "ITIN REJECT" in the TIN boxes, send the return to the pipeline for processing.

    Form 1040X Check (look on second page of Form 1040X and every return attached) to ensure every name on the tax return has a TIN (i.e., SSN, ITIN) or status ("ITIN Rejected" or "No W-7" ). If missing staple a TE Action Sheet and TE tag to the batch cover sheet to be returned back to the Technical Area.

    These should NOT have a Form 3471 attached.
    Annotated Returns Includes written or stamped annotations such as "Copy" , "Duplicate" , "Second" , "Amended" , "Do not Process" , "Corrected" , etc.
    Re-files (Baskets on the tower) Form W-7 applications with an older DLN than the DLN sequence in the folder.

3.21.263.5.2.6.4  (07-09-2012)
Clerical Processing of Statute Returns

  1. Original delinquent returns are returns received after the required or extended due date. The Statute Unit must process newly received delinquent returns and forms 1040X with imminent statutes (that have expired or will expire in the current year) to determine if the return is an original delinquent or an amended return. For processing year 2012, returns for 2008 and prior, including domestic, international and otherwise annotated returns, are delinquent returns requiring expedited statute referral. Do not include "IRSN Rejects" as statute referrals but do refer those returns marked "copy" . Statute can not process a return without a TIN.

  2. Applicants may attach multiple tax year returns to the Form W-7. When sorting completed tax examiner work, the clerical function must review the tax year on all attached returns and identify all statute returns (both balance due and refund returns). In most circumstances, the clerical function will be ensuring that a refund return is forwarded for processing timely to limit refund interest paid on a refund return.

  3. The assessment statute expiration date (ASED) expires three years from the return due date or three years from the return received date, whichever is later. The refund statute expiration date (RSED) expires three years from the return due date or received date, or two years from the date the tax was paid, whichever is later. Leads detach from family packs and hand deliver returns with assigned or rejected primary and secondary (if applicable) ITINs for ASEDs or RSEDs that are within 90 days from today's date to the clerical unit.

  4. When a delinquent return with an imminent statute is identified, ITIN Clerical will take the following steps:

    • If the primary and secondary ITINs are assigned, then route the return to the Statute Unit.

    • If the primary or secondary ITINs are rejected, then route the return to Entity Control for further processing.

      Note:

      Follow normal procedures for suspended applications with Form W-7 / Form W-7SP filed on the Suspense Wall.

3.21.263.5.2.6.5  (01-01-2011)
Release of Work from ITIN Clerical Unit

  1. Work that is released from the ITIN Clerical falls into two categories:

    • Release Tower

    • Cycle Control Unit (CCU) Tower

3.21.263.5.2.6.5.1  (08-13-2013)
Release Tower

  1. The Release Tower consists of returns and return related documents that will be routed to the Austin Submission Processing Center.

  2. The work is grouped in baskets on the tower based on the type of document and the destination/stop number as outlined below:

    Batching Stop 6054 Outgoing Mail Files - Stop 6722 Accounting Extraction Stop 6052 Suspense Team (Tax Examiner Floor)
    Annotated Returns Form 1040X with U.S. address R&C Batching Stop 6054 Form 9856 Attachment Alert Remittance Copies State Returns IRSN (ITIN Rejects)
    Domestic Form 1040 Form 1040X with foreign address AM stop 6567 Re-files (volume required)      
    Form 1040NR (International Returns) Statute Returns Stop 6824        

  3. When releasing returns to Receipt and Control Batching the following rules apply:

    • Bundle in groups of 50. Only the last bundle may be less than 50 if there is not a sufficient volume of documents available.

    • Group the bundles together (i.e., rubber bands or binder clips). Do not use staples.

    • Attach a Form W-7 Tax Return Batch Delivery Tracking Sheet to each box.

      Note:

      During peak season a batch cart may be used instead of boxes due to high volumes. Attach only one cover sheet to the cart before wrapping.

  4. Empty the baskets of contents and record the volume on the Truck Departure Times (work released) Sheet in the appropriate time slot.

  5. Place documents going to Stop 6054 on a batch cart and documents going to Stop 6722 on a separate cart before wrapping the cart and routing to the dock area for pick up. Place state and statute returns and Form 1040X in boxes with a routing slip that identifies the destination prior to placing on designated tower (with delivery label). Place outgoing/stop mail in mail baskets/tubs prior to placing on designated tower (with delivery label). Each tower must be wrapped and identified with a Routing Sheet to the Austin Submission Processing Center and placed on the dock for pickup.

3.21.263.5.2.6.5.2  (01-01-2011)
CCU Tower

  1. The CCU Tower consists of Files Folders (assigned and rejected applications) and Suspense Folders.

  2. Refer to the guidelines outlined in the table below for Files Folders (Document 6982):

    Review and Distribution of Files Folders
    Ensure all batches have been stripped. Refer any batch that has not been stripped to your Lead.
    Remove the Batch Cover Sheet if still attached.
    Ensure the first 11 digits of the DLN number are written down the left side of the Files folder.
    Ensure the SEID is written on the folder.
    Ensure all Form W-7 in each batch have a status sheet attached. If not, refer to Lead.
    Verify that all Form W-7 in each batch are in DLN order.
    Check each batch and refer to your Lead the following for correction or routing;
    • Form W-7 with a DLN different from the DLN written on the left side of the folder. Leads will place in the basket labeled "Re-files" on the Release Tower.

    • Form 1040. Leads will place on the Release Tower.

    • Form W-7 without a status sheet. Leads will place on the Release Tower in the designated basket, "Need Status Sheet" . Batch number will need to be annotated and placed on the front of the Form W-7 so a Status Sheet can be reprinted.

    • Form W-7 in Suspense, Pending or OFAC Status.

    • Original documents

    Upon completion, place the batched folders n a box (do not exceed seven folders per box). When you have accumulated 24 boxes, place the boxes in DLN order on a cart and take the cart over to the CCU.

  3. Suspense Folders are kept together and reviewed. Refer to the guidelines outlined in the table below for Suspense Folders.

    Review and Distribution of Suspense Folders
    Ensure the suspense card is securely attached to the folder, the DLN (minus the first and last three digits) is written down the left edge of the suspense card. and the SEID is written on the right edge of the suspense card.
    Verify all Form W-7 in the batch have a status sheet attached.
    Ensure all Form W-7 in each suspense folder are in DLN order.
    Check each batch and refer to your Lead the following for correction or routing;
    • Form W-7 that are suspended with a DLN different from the DLN written on the left side of the folder. These will be placed in the "suspense to be filed" basket. Family packs with multiple suspended Form W-7 in this category will be set up as "suspense crisscross" .

    • Form W-7 without a status sheet. Leads will place on the Release Tower in the designated basket, "Need Status Sheet" . Batch number will need to be annotated and placed on the front of the Form W-7 so a status sheet can be reprinted. Do not separate family packs.

    • Form W-7 in Pending or OFAC Status.

    • Form W-7 that are not a part of a family pack and have a status of Assigned or Rejected. These will be placed in a batch folder in the same cart slot if the DLN matches the DLN on the folder. If no match, it will be placed in the "Re-files" basket on the Release Tower.

    • Original documents

    Upon completion of the review, the Suspense Folders are placed on the cart labeled the same to be filed on the Suspense Wall.

3.21.263.5.2.7  (03-04-2011)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    Note:

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    Caution:

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

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

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

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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    Caution:

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

    ≡ ≡ ≡

    Note:

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

    Caution:

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

  9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

    ≡ ≡ ≡

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

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

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

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

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

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

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

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

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

      Note:

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

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

3.21.263.5.2.8  (10-02-2012)
Clerical Control of Form W-7 Suspense Wall

  1. The Suspense Wall consists of Form W-7s that require additional information before an ITIN can be assigned. The applicant is sent a CP 566 Notice and given 45 days to respond. The application is then held awaiting a response from the applicant and placed in a Suspense Folder. Suspense Folders are loaded on stripping carts before being delivered to the Suspense Wall area.

  2. The ITIN Suspense Wall is maintained in DLN sequential order. English (20294/20296) and Spanish (20292/20298) applications are not separated on the Suspense Wall.

  3. A special section of the Suspense Wall will be used for holding Form W-7 packages when a Letter 4939 was sent asking for a corrected Form W-2 or other income proof. File these application packages in strict DLN order.

3.21.263.5.2.8.1  (09-16-2013)
Filing on the Suspense Wall

  1. The Suspense Wall goes from right to left for filing purposes. When on row is full, then go to the next row, starting back on the right. When one section is full, go to the next section beginning again in the upper right corner. Because files are constantly being added and removed you will eventually need to begin again where the wall originally started. The wall area may need to be expanded if there is not enough room to accommodate new folders.

  2. Loose Suspense Files come from mixed batches stripped or from corrections. You should be able to place these in folders already on the Suspense Wall. The following guidelines apply;

    • Locate the coordinating folder by checking the DLN (minus the last 3 digits).

    • Place the case inside. Be sure to maintain the DLN order of the status sheets.

    • Make a folder if no folder exists (i.e., batch had no other suspense files, file arrived at the wall before its original batch) on the wall for the file and place the folder on the wall in DLN order.

  3. Loose Suspense Form 1040s are tax returns that need to be attached with their suspense case. The returns should have a Clerical Action Sheet attached with the DLN and batch number written on it. The following guidelines apply:

    • Locate the file folder on the wall.

    • Locate the specific application it is associated with and attach to the Form W-7 or family pack. If multiple returns apply to an application, stagger the Form 1040 by year in descending order.

    • Request a status sheet be printed (using the batch number and DLN of the associated Form W-7), if the file is not on the wall, and attach to the front of Form 1040 and place on the wall. It will remain on the wall until it is associated with the original Form W-7 or goes to R 99 status.

    • Send requests for research for the batch number and DLN to the designated team if there is no DLN.

3.21.263.5.2.8.2  (01-03-2013)
Pulling CP Notices from the Suspense Wall

  1. Designated clerks will pull cases from the Suspense Wall. Cases are pulled when a taxpayer response to CP 566 Suspense Notice or the Letter 4939 are received or the time frame to hold the suspense case has expired.

  2. The following guidelines apply to pulling suspense cases from the wall;

    • Pull all cases that have expired their hold time. Cases will be pulled by number for example, on Monday all folders containing a marker with a "1" will be pulled and batched that day. Tuesday's will be "2" , etc.

    • Sign out a box and create another box for the notices that are found and associated with their suspense cases and attach the designated cover sheet indicating it is "Ready to be Batched" .

    • Locate the suspended cases on the wall by the DLN provided on the notice. Refer to IRM 3.21.263.5.10.5 if suspense case is not located on the wall.

    • Determine if the suspended case is a single application or part of a family pack. If a single, associate the notice with the case using paper or binder clips. If part of a family pack , and you have a notice to associate with all suspended cases in the family pack, pull the entire case off the wall. Otherwise, you will need to file all notices that you have inside the folder with its corresponding suspense case. You will also need to place the designated color marker in the folder according to the day you do it. Each number represents a particular day (i.e., Monday = 1, Tuesday = 2, etc.).

      Caution:

      Do not pull a family pack from the wall when undeliverable mail (Letter 4939) is received for the dependent.

    • If the suspense case has a FIRPTA tag, associate it to the notice and place in the FIRPTA basket.

    • Place boxes of the notices that are "Ready to be Batched" on the Batching Tower.

3.21.263.5.2.9  (09-30-2013)
Clerical Handling of Reject Status 98 Flagged 65 Day Purge, Reject Status 99 ITN 0099 Report, Hard Reject 1 Letter 4939 Cases, and Form 4442

  1. Applicants in status R 98 are flagged to show when 65 days have elapsed. Daily:

    • Pull the W-7 applications and all related attachments 65 days old from the suspense wall.

    • Annotate "R 98" in red ink in the top left corner of the application on the Final W-7 Status Screen page that is already attached. Circle out any other statuses present.

    • Stamp or annotate "ITIN Reject" in the TIN area of any attached return next to the applicant's name and any Form 2848 or Form 8821 not previously edited.

    • Attach Form 3471, Edit Sheet and annotate the 65th day as the RPD only for returns going to processing.

  2. Applicants that are issued a Suspense Notice (CP 566) are given a time frame of 45 days to respond. If a response is not received within the allotted time, the Form W-7 systemically moves from Suspense Status to Reject Status "R 99" and will appear on the ITN 0099 Report. The ITIN 0099 Report is printed daily by the Clerical Manager or designee. ITIN Clerical will take the following steps to address applications in "R 99" status:

    • Review the report daily for applications that have moved from Suspense to Reject Status,

    • Pull the Form W-7 applications listed on the report and all related attachments from the suspense wall,

    • Annotate "R 99" in red ink in the top left corner of the application on the Final W-7 Status Screen page that is already attached. Be sure to circle out any other status codes present.

      Note:

      The status screen previously reflected the Suspense Status.

    • Stamp or annotate "ITIN Reject" in the TIN area of any attached return next to the applicant's name.

    • If Form 2848 or Form 8821 is not edited with the ITIN,"ITIN Reject " or "No W-7" in the TIN area, edit before stripping.

    • Attach Form 3471, Edit Sheet only to R 99 applications from rejected dependents where the return requires a RPD; see IRM 3.21.263.5.10.6. . Edit the R 99 report date as the RPD onto Line 4 of Form 3471 only for returns being sent to processing.

  3. Applicants in Hard Reject 1 status were sent Letter 4939 when the tax return documents did not prove a federal tax filing need. They are told to respond within 45 days. Take the following actions:

    • Daily pull all flagged cases with all attachments when 65 calendar days have passed since the Letter 4939 was sent.

    • Stamp or annotate "ITIN REJECT" in the TIN areas of any attached return next to the applicant's name.

    • Process R 99 Letter 4939 cases for all filing statuses (single, head of household, or married filing joint) by stapling the return (both balance due and refund returns) to the back of Form W-7 for sending to Document Retention. Do NOT process the return.

  4. For R 99 cases for other than letter 4939, process rejected Form W-7 primary applicants with filing status head of household or single returns as follows:

    Filing Status HOH or Single Returns
    If ... Form W-7 has... Then...
    Applicant rejects for any reason OTHER than not satisfying S 50, "N/A" at bottom center of Form W-7, Route return (both balance due and refund returns) to Entity for IRSN assignment.
    Applicant rejects for not satisfying S 50, "S 50" at bottom center of Form W-7, Staple return (both balance due and refund returns) to back of Form W-7 for sending to Document Retention. Do NOT process the return.

  5. For R 99 cases for other than Letter 4939 for primary or secondary Form W-7 applicants with married filing joint returns, process as follows:

    Married filing Joint Returns
    If ... And... Also... Form W-7 has... Process the return (both balance due and refund) by...
    Primary rejected for NOT satisfying S 50 Secondary may or may not have TIN N/A S 50 present in bottom center of Form W-7 Stapling return to back of Form W-7 and send to Document Retention. Do NOT process return.
    Primary rejected for any reason OTHER than not satisfying S 50 Secondary may or may not have TIN N/A "N/A" at bottom center of Form W-7, Routing return to Entity for IRSN assignment for primary.
    Secondary rejected for any reason OTHER than not satisfying S 50 Primary may or may not have TIN Schedule C or Schedule SE in the secondary's name is attached, "N/A" at bottom center of Form W-7, Routing return to Entity for IRSN assignment for secondary.
    Secondary rejected for any reason OTHER than not satisfying S 50 Primary has TIN, No Schedule C or Schedule SE in the secondary's name is attached, "N/A" at bottom center of Form W-7, Routing the return for processing. Secondary will not be assigned IRSN.
    Secondary rejected for any reason OTHER than not satisfying S 50 Primary does not have TIN N/A "N/A" at bottom center of Form W-7, Routing return to Entity for IRSN assignment for primary.
    Secondary rejected for NOT satisfying S 50 Primary may or may not have TIN N/A "S 50" is bottom center of Form W-7 Stapling return to back of Form W-7 and send to Document Retention. Do NOT process return.

  6. Form 4442 - Inquiry Referrals

    1. TAC offices will prepare and fax Form 4442, which will list the DLN of the application and the action taken or requested, to the ITIN Unit

    2. Associate the Form 4442 with the file. If the TAC office worked the suspense application, the clerical unit will print the Final W-7 Status Screen.

  7. Use the following priority order when working Form 4442(s):

    • Suspense cases worked by TAC (Pull file from suspense wall)

    • General Inquiries

      Note:

      Missing Document Requests (MDRs) should be placed in the appropriate basket in the Lead area.

3.21.263.5.2.10  (01-01-2011)
Clerical Instructions for Maintaining Original Supporting Identification Documentation

  1. The ITIN Unit has 60 days to return original supporting identification documentation to an ITIN applicant.

  2. If the applicant has not received their original supporting identification documentation back within 60 days of the date they mailed it, they may contact the IRS and request research for the missing/lost documentation. A missing document request is then prepared.

  3. Any Missing Document Request (MDR) inquiries received in the Clerical Unit will be routed daily to the designated team for appropriate research and actions.

  4. Original documentation that is part of a "Suspense Duplicate" should remain attached until associated with the original application on the wall and worked to assigned or rejected status.

3.21.263.5.2.11  (06-27-2012)
Clerical Instruction for Handling Undeliverable Mail

  1. Clerks will batch undeliverable mail in batches of 50.

  2. Access and input batch via RTS, IRM 3.21.263.8.2.1. Print the Cart Inventory Control Sheet and place on cart for the Technical Unit.

  3. After the Technical Unit has performed the research to obtain a better address of record for the applicant they will complete the cart and return it to the clerical unit.

  4. ITIN clerical will take the following actions to complete the process:

    If... Then...
    Better address is found, Application will be updated on the RTS by the TE and any associated notice will generate. Clerical will classify the status sheets for CP 565, 566 and 567. For CP 574, classify the printed CP Notice and edit the status sheet to reflect a Reject status and route to Files.

    Note:

    A Final W-7 Status Sheet will not generate for correspondence.

    Better address is not found and no original supporting identification documentation is present, Clerical will treat undeliverable mail as classified waste.

  5. If a better address is not found and original supporting identification documentation is present, the document is routed to the designated ITIN team to maintain the undeliverable file of original supporting identification documentation.

3.21.263.5.3  (01-01-2011)
ITIN Tax Examiner Processing Instructions - General

  1. This section provides guidance for ITIN Operation TE to review Form W-7 submitted by applicants for processing. Later subsections will provide guidance on navigation and entry of application data on the ITIN RTS. Refer to IRM 3.21.263.8.

3.21.263.5.3.1  (09-16-2013)
Getting Started

  1. Clerical will prepare carts of work for the Technical Units. Refer to IRM 3.21.263.5.2.4 for an overview of clerical batching instructions.

  2. Each cart consists of 21 batches. Sign out one batch of work in numeric sequence. Complete Cart Inventory Control Sheet, by entering the date, time and SEID in the Sign Out column. When you have completed the batch enter the date and your initials in the Sign In column.

  3. Access the RTS via the Employee User Portal (EUP), IRM 3.21.263.8.1.2, and follow the navigational instructions for the Preliminary W-7 Application Data Screen and the W-7 Application Input Screen to begin entering the application on the ITIN RTS.

  4. The TE will not need to code and edit the application, unless otherwise directed in these instructions. All information pertaining to the application will be captured on the RTS.

    Note:

    If you receive Form W-7 that indicates the application is for an adopted child, check the supporting documentation. If a Certificate of Citizenship or Permanent Resident Card is attached, write a red "A" after the "W-7" in the upper left corner for routing to the ATIN Unit at Stop 6182 in Austin.

  5. Make every attempt to use the information provided on Form W-7 and attachments to process the application for an ITIN. Review the entire application package. It is the TE's responsibility to:

    • Ensure that all relevant information is captured, and

    • Edit all forms as required, and

    • Correctly reassemble the application package prior to returning it to the batch.

    Example:

    Information found in attachments that can perfect the Form W-7 include:
    - D/S indicated of I-20 or I-94
    - College name/length of stay indicated on Form W-8BEN
    - Treaty country and article indicated on Form 8233.

  6. You will process each application until the batch is complete. If you have a batch that is not completed by the end of your shift, bundle the completed portion and place the designated marker in the batch to indicate the start point. This will alert the next shift that this batch must be worked to completion. Both TEs will have their date, time and SEID present on the Cart Inventory Control Sheet.

  7. Once the cart is completed the Technical Unit will return the cart to the Clerical Unit for further processing (i.e., stripping, and printing of Final W-7 Status Screen, etc.).

3.21.263.5.3.2  (09-30-2013)
General Application Requirements

  1. Applicants must provide supporting identification documentation that proves their identity and foreign status along with proof of their U.S. tax reporting or filing requirement.

  2. Do not begin input of an application until you determine if a valid U.S. federal tax return is attached, unless the applicant is claiming an exception to filing a U.S. tax return. Refer to the paragraphs below to determine if a tax return is valid. Valid returns for ITIN processing must contain numbers other than zero.

    Exception:

    If the return has attached schedules with numbers other than zero present, consider the return valid even if only zeros are present on the return itself.

    Caution:

    Special action is required when today's date is within 90 days of the assessment statute expiration date (ASED) orrefund statute expiration date (RSED) for an attached return. See IRM 3.21.263.5.10.6.

    Note:

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

  3. Refund tax return(s) (refund comprised of refundable credits) do not establish a tax filing requirement for the applicant when the only item of income or credit on the return is the credit or income shown on:

    • Form W-2(s) for another taxpayer (not the primary or secondary taxpayer), or

    • Form W-2(s) with the original name whited-out or altered, or

    • Form W-2C(s) or Form 4852(s) completed in pen and ink with the name of the employee on Form W-2C/Form 4852 as the employer and the name of the ITIN applicant as the employee.

      Exception:

      If other items of income or credit create a tax filing need, accept the return as establishing a tax filing need. If multiple returns are attached and at least one return has acceptable Form W-2s, the filing need is established for all of the tax returns. If RTS assigns an ITIN, edit to all returns.

  4. Use caution when deciding if the name on the Form W-2 is a different person than the Form W-7 applicant as the applicant may have used a different naming custom on the Forms. Compare the Form W-2 name to the attached tax returns and documentation. The tax return is always the governing authority for all applicants for the last name. See IRM 3.21.263.5.3.5.3.

  5. The tables below give examples of matching and non-matching names for primary or secondary taxpayers.

    Matching Names
    If Form W-2 shows... And return shows... Then...
    Maria Vallejo Amarillo Reno Maria V Amarillo Consider the names a match.
    Maria Vallejo Amarillo Reno Maria V Reno Consider the names a match.
    John Q Public John Quincy Public Consider the names a match.
    John Q Public John Public Consider the names a match.

    Non-Matching Names
    If Form W-2 shows... And return shows... Then...
    Maria Vallejo Amarillo Reno Dulce Reno Do not consider the names a match.
    Maria Vallejo Amarillo Reno Maria Gonzales Do not consider the names a match.
    Maria Vallejo Amarillo Susan Smith Do not consider the names a match.

  6. Sometimes the names on both lines 1a and lines 1b are used on the Form W-2s and returns. See the example below for correct processing:

    Form W-7 Birth Certificate Tax Return Form W-2
    Line 1a: Jesus Perez (Legal name as it appears on documents. This entry should reflect your name as it appear on a U.S. tax return.)
    Line 1b: Jorge Ambrosio Reyes (Name at birth if different)
    Jorge Ambrosio Reyes Jesus A. Perez Form W-2 #1: Jesus Antonio
    Form W-2 #2: Jesus A. Perez

    The name on Form W-2 #1 does not match the name on the tax return which would meet the criteria for the Letter 4939. But because there is a 2nd Form W-2 with a name that does match the tax return as well as the Form W-7, the "name mis-match" issue no longer exists and no Letter 4939 should be sent. Normal ITIN processing should continue as the return is proved valid.
    Note that these entries do not match the name Jorge Ambrosio Reyes on the birth certificate provided:

    • Line 1a (legal name as on the tax return) Jesus Perez

    • Tax return

    • Form W-2 example #2


    The taxpayer has not proved their identity and foreign status. Employees should select "no" to the RTS query "Does applicant name match documentation?" for case to suspend S 02 with corresponding S 26-38.

  7. Use the entire table below to determine if a return shows a tax filing need.

    If ... And ... Then ...
    Return has money amounts shown, They are other than the standard deduction and exemption amounts, Return shows a tax filing need. Select "Yes" for RTS question "Is the tax return valid?"
    Return has income listed, No Form W-2, Form W-2G or Form 1099-R or other acceptable substantiation is attached, Return shows a tax filing need. Select "yes" for the RTS question "Is the tax return valid? "
    Return has income listed, Only Form 4852, Substitute for Form W-2, Wage and Tax Statement, is attached, Return shows a tax filing need. Select "yes" for the RTS question "Is the tax return valid?"
    Return has "zero" line entries, Schedules or attachments with dollar amounts to support the "zero" line entries are attached, Return shows a tax filing need. Select "Yes" for the RTS question "Is the tax return valid?"
    Return has "zero" line entries, No schedules or attachments with dollar amounts to support the "zero" line entries are attached, return does not show a tax filing need. . Select "no" for the RTS question "Is the tax return valid?" and "Cannot calculate tax liability" from "Invalid tax return reason."

    Caution:

    Do not select "Tax return not signed" from the "Invalid tax return reason" menu.

  8. Consider Form 1040NR valid when:

    • A statement on business letterhead stationery is attached, or

    • No numbers are present to calculate a tax liability (zero return) but an entry on any line is present, or

    • Refers to Treasury Regulations 6012.1(b)(1)(i), or

    • Provides the required information (indicates the nature of exclusions claimed so such amounts are readily determinable).

  9. Form 8843 may be attached to the W-7 Application. This form is sometimes used to establish a tax position and may or may not accompany Form 1040NR. A loose Form 8843 does not meet the tax return requirement or any exception criteria, and does not qualify for an ITIN by itself. Date stamp all loose Form 8843 and route to Files for retention.

  10. When Form 1040X is received with a Form W-7 application:

    If... Then...
    Form 1040X is to add a dependent or a spouse to an original tax return, Process the Form W-7, annotate ITIN on tax return, where applicable, and continue processing.
    Form 1040X is for the primary TIN, Treat as "no tax return attached" to reject the Form W-7 unless the applicant submits a copy of IRS notice CP 54 or other proof of prior filing.

  11. Accept the applications for processing without a tax return for spouses and dependents living with U.S. military personnel on a foreign base (not stationed within the United States): "Military Overseas" will generally be indicated to the right of box "h" or other documentation will be attached showing the application originated form a U.S. military installation located outside of the U.S.

  12. The applications associated to the invalid tax return will be processed through the RTS as a Hard Reject.

    Exception:

    If there is a balance due on the tax return or the tax return is not properly signed, do not Hard Reject the application (never send back a return that shows a balance due or missing signature).

  13. If the applicant has indicated that their reason for submitting the application is to file a U.S. tax return, no tax return is attached and the application is for a spouse or dependent, applicant must prove there is a prior federal return filing with an open TIN issue. See IRM 3.21.263.4.2. If a notice (CP 54, or Math Error CP 10,11, etc.) is attached, consider the tax return requirement as met and continue to process the Form W-7. If the ITIN becomes assigned during case processing, edit the assigned ITIN(s) to the top center margin of the CP notice. If a notice or copy of a tax return is not attached and the applicant indicates a previous filing then check RTS for evidence of a previously submitted application. If the W-7 application was previously submitted and failed to assign for any reason, other than a tax return attached, the information will be on the W-7 Application Preliminary Screen . If a return is not found, no further research is necessary. Continue processing Form W-7 on the RTS. On the Preliminary W-7 Application Data Screen answer "No" to the RTS field "Tax Return Attached?" and allow the system to return the appropriate reject (R 17) condition.

  14. If the tax return is claiming the Child Tax Credit and:

    • Schedule 8812, "Child Tax Credit," is attached, and

    • Schedule 8812 Part 1, "Filers Who Have Certain Dependent(s) with an ITIN" , is checked "no" for part A, B, C, or D (indicating the child did not meet the substantial presence test), and

    • Country of Citizenship is OTHER than Canada, Japan, South Korea, India, or Mexico,


    then the dependent applicant does not qualify for an ITIN. Circle out the Date of Entry on Form W-7 to allow the application to reject R 12. Update the Remarks Screen with an explanation such as "F8812 Part 1A marked no" .

3.21.263.5.3.3  (03-31-2009)
Handling of Form(s) W-7 / Form W-7SP with U.S. Tax Return

  1. Data pertaining to the attached U.S. Tax Return will be captured on the RTS in the Preliminary W-7 Application Data Screen, see IRM 3.21.263.8.3.1.

  2. Multiple W-7 applications may be attached to one single tax return or multiple year tax returns. This will be considered a family pack for ITIN processing. The family pack integrity must be maintained.

  3. Clerical will stagger applications within a family pack to assist the TE to readily identify when multiple applications are associated to the tax return.

  4. In the case of a family pack, process the primary application first.

3.21.263.5.3.4  (06-10-2013)
Documentation Overview

  1. ITIN Operation tax examiners receive many types of documentation in support of the Form W-7 application. The applicant must satisfy both Form W-7 and documentation requirements in order to be assigned an ITIN.

  2. This subsection provides guidance to tax examiners who process Form W-7 and accompanying documentation.

  3. . Supporting identification documentation must prove foreign status, identity. This section identifies the types of supporting identification documentation that is acceptable for ITIN processing and their associated documentation code.

  4. Record at least two (2) pieces of documentation (one for passports) submitted with the application on the RTS Supporting Identification Documentation Screen. Refer to IRM 3.21.263.8.3.2, W-7 Application Input Screen.

  5. All documentation must be current, valid, and may not be the same type. When possible, select the documents for input that will allow for the correct assignment of the ITIN based on the list of 13 approved documents. The priority order of documents for input is:

    1. Passport

    2. Photo Identification

    3. All others

  6. A valid passport is the only stand alone document and does not require any additional supporting identification documentation. All other documents must be presented in a combination of at least two (2) to meet foreign status and identity.

  7. See the following exhibits will provide further guidance on dealing with supporting identification documentation:

    • Exhibit 3.21.263-4, Potential Work Authorization Visas

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

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

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

    • Exhibit 3.21.263-10, Visas and Counterfoils

    • Exhibit 3.21.263-11, Visa Waiver Program (VWP)

3.21.263.5.3.4.1  (01-01-2011)
Types of Form W-7 Documentation

  1. There are two types of documentation that are associated with Form W-7:

    • Supporting Identification Documentation, and

    • Exception Documentation

  2. Supporting identification documentation is required with Form W-7 as proof of the applicant's identity and foreign status. The documentation must also be current (unexpired) and meet certification requirements.

  3. Exception documentation is required with Form W-7 if the applicant is claiming exception criteria (in lieu of attaching a tax return) when applying for an ITIN.

3.21.263.5.3.4.2  (10-01-2013)
Reviewing Supporting Identification Documentation

  1. Tax Examiners will evaluate the supporting identification documentation for validity, proof of identity, and proof of foreign status before submitting or entering the Form W-7 to the ITIN RTS.

  2. The supporting identification documentation provided by the applicant must be from the acceptable list of thirteen documents required for ITIN assignment. The applicant must submit a passport or at least two other valid documents. At least one of the documents must contain a recent photo (unless a dependent under 14, or under 18 if a student). Applicants under 18 must submit a civil birth certificate (unless a passport is submitted) along with a medical (under age 6) or school (under age 18) record.

    Note:

    Certifying Acceptance Agents (CAAs) are required to submit a Certificate of Accuracy (Form 14194, W-7 COA) with the Form W-7 which provides specific identity and foreign status information reviewed by the agent. CAAs must also attach copies of the original or certified copies of all supporting identification documents (ID) for primary and secondary applicants interviewed face-to-face or on live electronic videos. Original ID or copies certified by the issuing agency are required for all dependent applications. See IRM 3.21.263.4.6 for situations when notarized copies are acceptable. CAAs must provide copies of exception documentation substantiating the exception claimed. If the COA is not signed by the authorized representative/responsible officer, the COA is invalid. See IRM 3.21.263.3.2.

  3. The table below provides a general description of the 13 types of acceptable supporting identification documents.

    Type of Document Definition Features
    Passport A travel document issued by a national government that identifies the bearer as a national of the issuing state (government) and requests that the bearer be permitted to enter and pass through other countries. Passports usually contain the following bearer's information:
    • Full Name

    • Photograph

    • Date of Birth

    • Nationality

    • ID Number

    • Expiration Date

    • Other means of individual identification

    Caution:

    The bearer's signature is required if the passport has a signature field and does not have a statement such as "the bearer is not required to sign" . If the bearer's signature is required but missing, the passport is invalid. See IRM 3.21.263.8.3.2.1"Is the ID Valid?"

    Exception:

    Signature requirements for minors and the age of minors vary from country to country. Some countries accept the child's printed name with the parent's signature; some countries require no signature or just a thumbprint for a minor's signature. If the passport for a minor dependent (under 12 years of age) is valid except for a missing signature or has a parent's signature or thumbprint, consider the passport signed and valid.

    National Identification Card A piece of identification (ID) issued by the holder's government that is designed to verify the aspects of a persons identity. It may also be called a National Identity document or if in the form of a small standard-sized card, an identity card (ID card). National ID cards usually contain the following characteristics of the holder:
    • Full Name

    • Gender

    • Nationality

    • Date of Birth

    • Photograph

    • Thumb Print

    • ID Number

    • Signature

    • Expiration Date

      Note:

      May also be referred to as a Consular Identification Card (CID).

    U.S. Drivers License A document issued by a state government granting the holder the permission to drive in that state. U.S. drivers license will contain:
    • ID Number

    • Full Name

    • Full Address

    • Date of Birth

    • Expiration Date

    • Photograph

    • Other physical characteristics of the holder

    Civil Birth Certificate

    Note:

    Required for applicants under age 18 unless passport is present or exception is met. Refer to (5) below.

    A vital record that documents the birth of a child. The certificate itself usually includes most of the following information:
    • Birth Name

    • Date and time of birth

    • Sex of the child

    • Place and/or location of birth

    • Names of the child's parents

    • Birth weight and length

    • A birth registration number or file number

    Medical Records A medical record, health record, or medical chart is a systematic documentation of a patient’s medical history and care. Medical records are ONLY acceptable for dependents under 6 years of age at date of Form W-7 signature. A medical record consists only of a shot/immunization record which documents the patient's name and chronological dates of the patient's medical history and care. The medical record must contain the child's name, date of birth, and complete address. In addition, the medical record must document the name, address, and phone number of the doctor, hospital, or clinic where treatment was last administered. If this information is not printed on the medical record, the medical record must be accompanied by a letter providing the required information on official letterhead and dated from the government authority, physician, hospital, or clinic who administered the latest care of the child. If applicant is from a country other than Mexico, Canada, or India, a DOE is required and the medical record must be from a U.S. facility.
    Foreign Drivers License A document issued by a government granting the holder the permission to drive in that Country. The International Driving Permit (IDP) is a supplement to a valid license. Foreign drivers license usually contain:
    • ID Number

    • Full Name

    • Full Address

    • Date of Birth

    • Photograph

    • Other physical characteristics of the holder

    U.S. State Identification Card A document issued by a state government for identification purposes only. Most of these cards resemble U.S. drivers license. U.S. State ID cards will usually contain:
    • ID Number

    • Full Name

    • Full Address

    • Date of Birth

    • Expiration Date

    • Photograph

    • Other physical characteristics of the holder

    Foreign Voters Registration Card A document that allows a citizen to check in with a central registry before being allowed to vote in elections. The document will usually contain:
    • Full Name

    • Address

    • District/Nationality

    U.S. Military Identification Card A U.S. Military identification Card or a Common Access Card is issued to active duty and reserve service members, employees, and contractors and is considered an identity document by the Department of Defense (DOD). Military dependents and retirees are issued a United States Uniformed Services Privilege and Identification Card (also commonly known as U.S. military ID, or less commonly abbreviated USPIC) and is an identity document issued by the DOD to identify a person as a member of the Armed Forces or a member’s dependent, such as a child or spouse. The document will usually contain:
    • Photograph

    • Full Name

    • ID Number

    Foreign Military Identification Card A card issued to service members by the Country the service member is serving. The document will usually contain:
    • Full Name

    • ID Number

    • Signature

    School Records A school record is an official report card or transcript issued by the school or equivalent of a Ministry of Education and signed by the school or ministry official. School records are only acceptable for dependent applicants under the age of 18.

    Note:

    If the report card/transcript does not have all of the required information (school address, school or ministry signature, etc.) but an attached letter supplies the missing data, consider the school record valid.

    The record must be dated and contain the student's name, course work with grades, date of grading period(s), and school name and address. If applicant is from a country other than Mexico, Canada, or India, a DOE is required and the school record must be from a U.S. facility.

    Exception:

    School records for applicants under the age of 6 do not have to be a transcript or report card showing the course work or grades. For example, a dated letter from a nursery school or kindergarten with the school name and address showing the 5 year old applicant attends is sufficient.

    Visa

    Caution:

    A U.S. visa proves nationality, not citizenship. These are not the same.

    A citizen of a foreign country, wishing to enter the U.S., generally must first obtain a visa, either a non-immigrant visa for temporary stay, or an immigrant visa for permanent residence. The type of visa issued is defined by immigration law, and relates to the purpose of the travel. See Exhibit 3.21.263-4, Potential Work Authorization Visas and see Exhibit 3.21.263-10, Visas and Counterfoils, for more information. The visa usually contains:
    • Visa classification

    • ID Number

    • Full Name

    • Gender

    • Date of Birth

    • Nationality

    • Expiration Date

    United States Citizenship and Immigration Services (USCIS) Photo Identification A variety of documents issued by USCIS to nonresident and resident aliens.

    Caution:

    Any of the following documents show the holder is eligible for a SSN and is not entitled to an ITIN:
    Form I-551 Permanent Resident Card ("Green Card")
    Document stamped "Resident Alien"
    Document stamped "Employment Authorization"

    They will all have a photo and the full name of the holder along with some identification characteristics.

  4. Supporting identification documentation required for a dependent child will depend on the child's age. Refer to the table below.

    Reminder:

    Do not accept a combination of these documents for an adult. An adult must present documentation that contains a photo.

    If... Then...
    A passport of the parent is presented with the child's information, Accept the passport as the child's supporting documentation.
    The child is under the age of 6 at date of Form W-7 signature, Medical records are acceptable. A birth certificate MUST be one of the documents submitted (unless a passport is provided).
    The child is under 18 years of age at the date of Form W-7 signature, School records are acceptable. A birth certificate MUST be one of the documents submitted (unless a passport is provided.)

    Exception:

    If the application indicates that civil unrest in the country of birth prevents securing a birth certificate, pull for the Lead. Leads will elevate these through proper channels to the ITIN Policy Section (IPS) for a determination.

  5. Use the following priority order to identify acceptable supporting identification documentation:

    • Passport

    • Photo ID

    • All others (e.g., medical records, school records, etc.)

      Note:

      A photo is not required if documentation is medical/school record for an applicant under age 18.

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    Note:

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

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

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

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

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

      Example:

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


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

    Figure 3.21.263-6

    Figure 3.21.263-7

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

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

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

      Note:

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

    Figure 3.21.263-8

  9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

      Note:

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

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

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

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

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

    Figure 3.21.263-9

  10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

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

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

    Reminder:

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

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

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

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

    Caution:

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

    Reminder:

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

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

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

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

      Reminder:

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

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

    Figure 3.21.263-10

  13. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

    Figure 3.21.263-11

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

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

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

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

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

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

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

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

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Caution:

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

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

    Figure 3.21.263-12

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Figure 3.21.263-13

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Figure 3.21.263-14

    Figure 3.21.263-15
  19. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Figure 3.21.263-16
  20. If a combination of documents is presented, you must determine if the combination is acceptable and meets the required supporting identification documentation criteria for foreign status and identity. For example, applicant presents expired passport, valid current state drivers license, and birth certificate. The combination of valid drivers license and birth certificate is acceptable as supporting identification documentation. The expired passport will not considered for the application requirements.

    Note:

    If the application indicates civil unrest in the country prevents securing all required identification, pull for the lead to elevate through proper channels to the ITIN Policy Section (IPS) for a determination.

  21. CAAs:

    • Review supporting ID, and

    • Code the "For IRS Use Only" box to reflect the appropriate documentation they accepted and documented on their Certificate of Accuracy (COA), and

    • Attach copies of the original ID or certified copies (certified by the issuing agency) of the ID for primary and secondary applicants, and the original ID or certified copies for all other dependents. See IRM 3.21.263.4.6 for exceptions.

    Supporting documentation attached to a case and listed on the COA that are invalid such as expired documents or age criteria exceeded for medical/school records, make the COA invalid.

    Caution:

    Process the documentation from Department of Defense CAAs e.g., the U.S. Navy, U.S. Army, U.S. Marines, U.S. Air Force, Judge Advocate General (JAG) offices, etc., as CAA submissions.

    Reminder:

    The Certificate of Accuracy (COA) must stay attached to the application, do not detach.

  22. Designated Taxpayer Assistance Centers (TAC) can review original passports and national ID cards ONLY for applicants appearing in person. Copies of the ID are attached to the Form W-7. All other original ID and all certified ID is mailed with the Form W-7 to Austin ITIN Operations for review and processing. TACs code the For IRS Use Only box to show documentation accepted, employee badge number, and if a tax return is attached.

    Note:

    TACs reviewing original passports and national ID will attach a Field Assistance (FA) Document Action Sheet (DAS) that authenticates that the ID was reviewed.

    Caution:

    The U.S. Embassy Tax Attache employees in Beijing, Frankfurt, London, and Paris review original and certified ID and forward copies only to the ITIN Operations. If Form 4442 is attached listing ID discrepancies, the applicant insisted that the Tax Attaché employee accept the Form W-7 despite the Tax Attaché employee advising the applicant their Form W-7 and ID did not meet established guidelines and was not acceptable. If your review confirms the ID is invalid, treat as invalid. See IRM 3.21.263.8.3.2.1.


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