What this notice is about
We rejected your application for an Individual Taxpayer Identification Number (ITIN). You may not be eligible for an ITIN. Your documents may be invalid. We may not have received a reply when we asked for more information.
What you need to do
- Read your notice to see why we rejected your application.
- Make sure you don't qualify for a Social Security number (SSN) and you qualify for an ITIN.
- Make sure your documents are correct.
- Send us the information we've requested.
- Send us a new application. Fill it out completely. Answer all the questions. Attach the correct documents. Attach copies of your tax return and paperwork to it.
You may want to
- Contact us by calling the toll free number on your notice. Call 267-941-1000 (not a toll-free number) if you're outside the U.S.
- Obtain an ITIN from Abroad.
- Visit a Taxpayer Assistance Center in the U.S.
- Use an acceptance agent to help you apply for an ITIN. View a list of authorized agents.
Answers to common questions
What is an ITIN?
It is a number for you to use on federal tax documents.
Who needs an ITIN?
A non-citizen who has to file a federal tax return or a tax reporting document and does not qualify for an SSN needs an ITIN.
What happens to the tax return I sent with the application?
We'll process your return without an ITIN. You'll need to reapply for an ITIN and attach a copy of the return to your application to get a refund.
I sent you documents when I applied for an ITIN. When will you return them?
We will return your documents within 60 days from your notice's date. Call us at the number on your notice if you don't receive your documents by then.
Whom can I talk to about my rejection?
You can call the telephone number on the top right corner of the notice.
Do I need to file a new tax return when I reapply?
No. Just attach a copy of it to the application. Indicate it is a copy. Send the application with your paperwork to the address on the notice.
Do I always need to attach a copy of my tax return to my application?
No. Not if you meet one of five exceptions. Read Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number ITIN, (PDF) to see if you meet an exception.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
Tax publications you may find useful
- Publication 1, Your Rights as a Taxpayer (PDF)
- Publication 519, U.S. Tax Guide for Aliens (PDF)
- Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number ITIN (PDF)
- Form W-7, Application for IRS Individual Taxpayer Identification Number (PDF)
- Full list of tax forms and instructions
How to get help
- Call the 800, 866 or 888 number listed on the top right corner of your notice.
- Authorize someone (such as an accountant) to contact the IRS on your behalf using Form 2848, Power of Attorney and Declaration of Representative (PDF)
- See if you qualify for help from a Low Income Taxpayer Clinic.