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

Manual Transmittal

November 09, 2018

Purpose

(1) This transmits revised IRM 3.21.263, International Returns and Documents 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) Editorial changes have been made throughout this IRM. IRM references were edited, changed AUSPC to AUSC and Certified was changed to Certifying based on the amended PATH Act

(2) IRM 3.21.263.1(1)(2)(4)(5)(6) - Revised “Purpose, Audience, Program Owner, Primary Stakeholders, and Program Goals” under Programs, Scope and Objectives

(3) IRM 3.21.263.2.1 - Revised date for expired ITINs and ITINs due to expire and updated (6) and (7)

(4) IRM 3.21.263.2.3(2) - Added instruction to report a legal name change

(5) IRM 3.21.263.2.3(3) - Added instruction to provide substantiating tax returns for ITIN reactivation

(6) IRM 3.21.263.4.1(1) - Changed IRM reference to 3.21.263.5.6

(7) IRM 3.21.263.3.5 - Revised guidance on Unauthorized Access to IDRS and updated case example

(8) IRM 3.21.263.5.3 - Revised school sources to include high schools, educational and research institutions

(9) IRM 3.21.263.5.3(1) - Revised box for “Dependent of U.S. citizen/resident alien to include additional IRM reference that is based on Tax Reform

(10) IRM 3.21.263.5.6(6) - Revised guidance for dependent proof of residency requirements

(11) IRM 3.21.263.6.2.1(4) - Removed bullet on identifying boxes for batching, Revised TAC column

(12) IRM 3.21.263.6.2.1.1(2) Added guidance for RCO to attach remittance to Form W-7 if no return is attached

(13) IRM 3.21.263.6.2.1.4(1) - Removed 2nd Caution

(14) IRM 3.21.263.6.2.3.2(1) - Revised guidance for Batching Function

(15) IRM 3.21.263.6.2.3.6(3) - Added verification guidance for Form 9856

(16) IRM 3.21.263.6.2.3.6(8) - Revised (e) and (f), removed (g); removed State returns from (9)

(17) IRM 3.21.263.6.2.3.7(3) - Updated Rejects column to include items edited on photocopy

(18) IRM 3.21.263.6.2.3.7(3) - Added guidance to ensure ITIN on line 6f of the rejected renewal application is listed on the return

(19) IRM 3.21.263.6.2.3.7(3) - Added guidance on how to attach Form 3471E to the tax return

(20) IRM 3.21.263.6.2.3.8(1) - Revised "Then" column to add guidance check copies are attached

(21) IRM 3.21.263.6.2.3.8 (1), Revised guidance for additional stripping procedures

(22) IRM 3.21.263.6.2.3.18(3) - Added guidance to bundle notices in batches of 50

(23) IRM 3.21.263.6.3.4.2(2) - Changed IRM reference to 3.21.263.5.6

(24) IRM 3.21.263.6.3.2(1) and (3)- Revised guidance to edit the Form W-7 with a large red X

(25) IRM 3.21.263.6.3.4.2(3) - Removed reference to same IRM 3.21.263.6.3.4.2

(26) IRM 3.21.263.6.3.4.2.1(5) - Added "TAC reviewed" with TAC reviewed passport

(27) IRM 3.21.263.6.3.4.2.2(1) - Added guidance to accept Arizona state identification cards issued without an expiration date

(28) IRM 3.21.263.6.3.4.2.2(3) - Revised guidance for visa Duration of Stay (DS) on Form W-7

(29) IRM 3.21.263.6.3.4.2.3(3) - Revised reference from IRM 10.2.13 to IRM 10.5.1

(30) IRM 3.21.263.6.3.4.2.4(2) - Removed non W-2 name mismatch issue ID from Caution

(31) IRM 3.21.263.6.3.4.4(7) - Removed reference to Edison Website

(32) IRM 3.21.263.6.3.5.1(1) - Revised guidance for the Application Type Box and table

(33) IRM 3.21.263.6.3.5.2(6) - Redefined school sources to include high schools, educational and research institutions

(34) IRM 3.21.263.6.3.5.2 (6) - Revised Reason for Applying "Requirements" column

(35) IRM 3.21.263.6.3.5.2(8) - Revised instruction for Exception 1 and multiple Form W-7s attached, do not input as family pack

(36) IRM 3.21.263.6.3.5.2(9) - Redefined school sources to include high schools, educational and research institutions

(37) IRM 3.21.263.6.3.5.2(9) - Revised Exception 2b to clarify original or CCIA requirements. Revised 2d to clarify when a tax return is required

(38) IRM 3.21.263.6.3.5.3(2) - Revised sentence to include word "blank" for Line 1a on Form W-7

(39) IRM 3.21.263.6.3.5.7 - Revised Line 3, Birth Information

(40) IRM 3.21.263.6.3.5.13(4) - Added guidance for dependents DOE requirements with effective date of January 1, 2019

(41) IRM 3.21.263.6.3.5.15 - Revised school sources to include high schools, educational and research institutions

(42) IRM 3.21.263.6.4.1 - Added S 52/ S 54 to table

(43) IRM 3.21.263.6.4.1(16) 0 - Revised Then column for Rejected check copies

(44) IRM 3.21.263.6.6.2 - Removed If/Then chart which referenced identification document images used in deleted Figure 2 and Figures 8-19

(45) IRM 3.21.263.6.8(1) - Added guidance to specify ITIN Operations can only accept responses to CP Notices in writing

(46) IRM 3.21.263.6.8.2 - Revised guidance to “Then” column for authentication guidance for Acceptance Agents

(47) IRM 3.21.263.6.8.3 (1) - Revised guidance for accepting oral testimony from Acceptance Agent

(48) IRM 3.21.263.6.8.4 - Revised guidance to CAA inquiries

(49) IRM 3.21.263.6.8.4(4) - Revised IRM reference 11.3.1.1.11 to IRM 11.3.1.14

(50) IRM 3.21.263.6.8.4(8) Removed (2) in Then column to update ITIN database from CAA when oral testimony is appropriate

(51) IRM 3.21.263.6.8.5(3) - Revised IRM reference 11.3.1.0 to IRM 11.3.1.14

(52) IRM 3.21.263.6.9.4 - Revised documentation requirements for applications submitted by Gaming officials

(53) IRM 3.21.263.7.1.5 - Revised school sources to include high schools, educational and research institutions

(54) IRM 3.21.263.7.1.18(2) - Revised school sources to include high schools, educational and research institutions

(55) IRM 3.21.263.7.1.24 - Revised school sources to include high schools, educational and research institutions

(56) IRM 3.21.263.7.1.30 - Revised (2) removing CP 566 S 50 information and removed W-2 information from (3)

(57) IRM 3.21.263.8.1(3) - Revised to include educational institution or company

(58) IRM 3.21.263.8.2 - Revised section to include expiring ITIN middle digits for the current year

(59) IRM 3.21.263.8.2(3) - Revised section to include expiring ITIN middle digits for the current year and deleted the Note

(60) IRM 3.21.263.8.2(4) - Added indicators to identify expired ITIN and notification

(61) IRM 3.21.263.8.2(5) - Revised section to include expiring ITIN middle digits for the current year

(62) IRM 3.21.263.8.3.3(3) - Revised guidance for submission of tax return when Reject 567 issued

(63) IRM 3.21.263.8.3.3(3) - Revised guidance to include latest Form W-7 revision and Application Type box

(64) IRM 3.21.263.8.3(4) - Added guidance for Missing Document Requests

(65) IRM 3.21.263.8.5(1) - Added guidance for accounts with an ITIN and posted return

(66) IRM 3.21.263.9.3.1 - ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(67) IRM 3.21.263.9.3.2.1 - ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(68) IRM 3.21.263.9.3.2.2.1(2) – Revised guidance for dependent proof of residency requirements

(69) IRM 3.21.263.9.3.2.2.2 - Added new IRM section on Tax Cuts and Jobs Act (Tax Reform)

(70) IRM 3.21.263.9.7.1 - Revised (3) and added (4) by adding additional guidance when technical difficulties message displays in RTS

(71) IRM 3.21.263.9.3.8.1 - Revised guidance for RTS manager profile

(72) Exhibit 3.21.263-1 - Revised title

(73) Exhibit 3.21.263-2 - Revised title

(74) Exhibit 3.21.263-4 - Removed exception criteria requirement

(75) Exhibit 3.21.263-15 - Added country code to Central African Republic

(76) Deleted Exhibit 3.21.263-18 and related references

(77) Deleted Exhibit 3.21.263-19 and related references

(78) Deleted Exhibit 3.21.263-20 and related references

(79) Deleted Exhibit 3.21.263-21 and related references

(80) Deleted Exhibit 3.21.263-22 and related references

(81) Deleted Exhibit 3.21.263-23 and related references

(82) Deleted Exhibit 3.21.263-24 and related references

(83) Deleted Exhibit 3.21.263-31 and related references

(84) Deleted Exhibit 3.21.263-34 and related references

(85) Deleted Exhibit 3.21.263-36 and related references

(86) Deleted Exhibit 3.21.263-39 and related references

(87) Exhibit 3.21.263.41 Added “Qualifying Relative” to Glossary

(88) Exhibit 3.21.263-46 - Revised title

(89) Exhibit 3.21.263-47 - Revised title

(90) Deleted Figures 2, 8-19 and related references

Effect on Other Documents

IRM 3.21.263 dated April 2, 2018, is superseded. The following IRM Procedural Updates (IPUs) issued from April 18, 2018, through October 10, 2018, have been incorporated into this IRM: 18U0661, 18U0697, 18U0723, 18U0880, 18U0969, 18U1019, 18U1081, 18U1084, 18U1122, 18U1150, 18U1180, 18U1227, 18U1311.

Audience

Austin Submission Processing Campus (AUSPC) ITIN Operations, Accounts Management (AM) - telephone assistors, Field Assistance (FA) - Taxpayer Assistance Center (TAC) employees, and Criminal Investigation Refund Crimes - analysts and special agents.

Effective Date

(01-01-2019)

Linda J. Brown
Director, Submission Processing
Wage and Investment Division

Programs Scope and Objectives

  1. Purpose: This Internal Revenue Manual (IRM) provides guidance for processing Form W-7, Application for Individual Taxpayer Identification Number (ITIN).

  2. Audience: These procedures apply to IRS employees in Austin Submission Processing Campus (AUSPC) ITIN Operations, Accounts Management (AM) - (CSRs) and Field Assistance (FA) Employees.

  3. Policy Owner: The Director, Submission Processing is responsible for the policies in this IRM.

  4. Program Owner:Submission Processing, Specialty Programs Branch, ITIN Policy Section is responsible for oversight of this program.

  5. Primary Stakeholders: Management officials and employees of Submission Processing(SP), Accounts Management(AM) and Field Assistance.

  6. Program Goals: Ensure ITINs are issued in a timely manner to eligible individuals to increase voluntary compliance.

Background

  1. Employees in Austin Submission Processing Campus (AUSC) ITIN Operations process Form W-7, Application for Individual Identification Number as well as respond to taxpayer inquiries and phone calls.

  2. Field Assistance employees in designated Taxpayer Assistance Centers assist taxpayers with the preparation and review of Form W-7, Application for Individual Taxpayer Identification Number, forwarding the application to Austin ITIN Operations s well as responding to ITIN notices.

  3. Employees in the Account Management (AM) organization respond to taxpayer inquiries and phone call about ITIN eligibility, Form W-7, and ITIN notices.

Authority

  1. § 6109 - Identifying numbers:

    • Internal Revenue Code (IRC) § 6109 provides that any person required to file a return, statement, or other document with the IRS must use an identifying number as provided for in regulations. By regulation, IRS Rev. Proc. 2006–10, 2006-1 C.B.293 created the process for the issuance of an IRS Individual Taxpayer Identification Number (ITIN) to individuals. These individuals require a Taxpayer Identification Number (TIN) for federal tax purposes but who do not have, and are not eligible for a Social Security Number (SSN) and are required to furnish a taxpayer identifying number must apply for an IRS individual taxpayer identification number.

    • The Protecting Americans from Tax Hikes Act of 2015 (PATH Act) was enacted on December 18, 2015, and Section 203 of the (PATH Act) modified IRC § 6109, and in doing so, made significant changes to the ITIN program.

Responsibilities

  1. ITIN Policy Section has responsibility for information in this IRM. Information is published in this IRM on a yearly basis.

  2. The Director of Submission Processing is responsible for policy related to this IRM.

  3. The ITIN Policy Section Chief is responsible for ensuring this IRM is timely submitted to publishing each year.

  4. Additional information is found in IRM 1.1.13.9.3 Submission Processing and IRM 21.1.1, Accounts Management and Compliance Services Overview.

Program Controls

  1. Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement is referenced in IRM 21.10.1, Embedded Quality (EQ) for Accounts Management, Campus Compliance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.

  2. The program reports provided in this IRM are for identification purposes for the ITIN Operations Clerical and Tax Examiners (TEs), Accounts Management Customer Service Representatives (CSRs) and Designated Taxpayer Assistance Center (TAC) employees. For reports concerning quality, inventory and aged listing, please refer to IRM 1.4.16.24Resource Guide, for Accounts Management Managers Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, are on the Control-D/Web Access server, which has a login program control.

Program Effectiveness

  1. Program Effectiveness is determined by ITIN, TAC and Accounts Management’s employees successfully using IRM guidance to perform necessary ITIN application processing, account actions and duties.

Acronyms

  1. For a comprehensive listing of the acronyms in the IRM, please refer to IRM 3.21.263-49

Related Resources

  1. Refer to IRM 1.4.2.15 Related Resources, for information on related resources that impact internal controls.

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.

    • Required supporting identification documentation

    • Proof of U.S. residency for dependent applicants who submit a passport as a stand-alone identification document and the passport does not have a date of entry, unless the dependent is from Mexico or Canada. See IRM 3.21.263.5.6.

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

  3. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2.4Internal Management Document System - Internal Revenue Manual (IRM) Process IRM Standards, and elevated through appropriate channels for executive approval.

  4. 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.

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

    • 50-65

    • 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.

  6. The ITIN is only for federal tax purposes.

  7. The ITIN does not:

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

    • Make inference to the applicants immigration status, or

    • Qualify the applicant’s right to work in the United States.

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

How to Identify Expired/Deactivated ITINs

  1. The December 2015 Protecting Americans from Tax Hikes (PATH) legislative changes mandated the expiration of ITINs. There are two categories of ITINs that will expire:

    1. ITINs that have not been used on a tax return at least once in the last three tax years, will expire. Additionally, all ITINs issued before 2013 will expire

    2. Any ITIN, no matter when it was issued, not used on at least one U.S. federal tax return in the last three tax years will expire on December 31 of the third consecutive year. For example, an ITIN not present on a tax return for TY 2015, 2016 or 2017 expired December 31, 2018.

      Note:

      To have been considered as used on a tax return, the ITIN must be a "valid" ITIN and belong to the primary or secondary filer or a dependent or child and dependent care qualifying person listed on the tax return. If an ITIN is deemed "invalid" because the ITIN and name on DM-1 do not match, then the ITIN is NOT considered as used on a tax return.

  2. The ITINs assigned prior to January 1, 2013 that are used on a tax return will expire on a rolling schedule based on the two middle digits of the ITIN. This approach differs from the legislation, however it is preferable to the applicable date method used in the PATH Act legislation based on administrative ease for both the IRS and taxpayers. ITIN middle digits expired on the rolling schedule are:

    • January 1, 2017 - 78 and 79

    • January 1, 2018 - 70, 71, 72, and 80

    • January 1, 2019 - 73, 74, 75, 76, 77, 81, and 82

  3. The IRS will be taking steps early each new year to analyze and determine the middle digits to expire effective January 1, the following year.

  4. ITIN -RTS will systemically expire the ITINs under both categories at the end of each year, beginning in 2016.

  5. When an ITIN is expired:

    ITIN-RTS
    1. "Inactive" in the ITIN Status field

    2. "Systemic Deactivation" in a History Row, Reason for Change column

      1. Comment "Expire Pre-2013 ITIN" means the ITIN was deactivated due to the middle digits.

      2. Comment "Expire Non-Use" means the ITIN was deactivated as it was not used on a U.S. tax return at least once in the last three tax years.

    .
    Application/Command Code Will Display
    INOLES
    1. "I" (for Inactive) in the ITIN Status field

    2. Deactivation Date in the ITIN DEACT field

    ENMOD/IMFOLE TC971 AC 193 with MISC field
    1. Comment "Expire Pre-2013 ITIN" means the ITIN was deactivated due to the middle digits.

    2. Comment "Expire Non-Use" means the ITIN was deactivated as it was not used on a U.S. tax return at least once in the last three tax years.

  6. Once an ITIN is assigned, it belongs to that taxpayer and remains assigned with an ITIN Status of either active or inactive, unless the ITIN has been revoked. An expired ITIN is not a revoked ITIN.

    Note:

    A Revoked ITIN results in the ITIN no longer being assigned and cannot be used to file a tax return or any exception reason. Revoked ITINs are removed from DM-1. DM-1 will not contain any data for the ITIN such as name control or DOB. INOLEX may contain a XREF to a merged SSN on a Revoked ITIN. Revoked ITINs are not recycled or reissued to another taxpayer. The ITIN Status for a Revoked ITIN will reflect "Revoked" in ITIN-RTS. ITINs are Revoked for specific reasons. See IRM 3.21.263.9.3.8

  7. Taxpayers whose ITIN has expired are required to submit a Form W-7 to renew the ITIN. Supporting identification documents are required to prove identity and foreign status. Additional documentation is required to prove U.S. residency for certain dependent applicants who submit a passport as a stand-alone document without a Date of Entry (DOE) . See IRM 3.21.263.5.6 .

    1. ITIN holders renewing their ITIN are allowed to submit a Form W-7 without attaching a tax return.

  8. The IRS issued Letter 5821 in August 2016 to those ITIN holders with middle digits 78 or 79 who have used the ITIN on at least one U.S. tax return in the last three years. Letter 5821 notified them of the option for early renewal beginning in October and the steps involved to renew. CP48/CP748 replaced Letter 5821 in mid-2017. A CP48/CP748 is issued annually in July and August to households reporting ITINs on a tax return with middle digits scheduled to expire on December 31st.

    1. TC 971 AC 194 will post to the primary taxpayer of the return the ITIN was present on. MISC will reflect EXPIRE NOTIFICATION.

    2. ITIN-RTS there will be a history item for each ITIN indicating the CP 48 generated to notify the Primary taxpayer of the return the ITIN was present on.

How to Identify Renewed/Reactivated ITINs

  1. When a Form W-7 has been input to renew an ITIN, there will be two Forms W-7 present in the Search Result table on the Form W-7 Search Screen when searching using the ITIN.

  2. When a Form W-7 has been successfully processed to renew the ITIN (Form W-7 Status is Assigned), the history row that contains ITIN Status Active is the renewal application.

    ITIN-RTS
    1. "Active" in the ITIN status field

    2. Two "ITIN Reactivated" History Rows, Reason for Change column

      1. Comment "DM-1 Initiated Reactivation" means an update was sent to DM-1 to update the ITIN Status to Active on INOLES.

      2. Comment "EOD29 Initiated Reactivation" means a TC 972 AC 193 was generated for posting on the IMF Entity Module.

    Application/Command Code Will Display
    INOLES
    1. "I" (for Inactive) in the Status field

    2. Reactivation Date in the ITIN REACT field

    ENMOD/IMFOLE
    1. TC 972 AC 193 with MISC field "REACTIVATED ITIN"

  3. When an ITIN has been renewed, the ITIN Assignment Date for the renewed ITIN will reflect the original date the ITIN was assigned.

  4. When a new ITIN is assigned, the ITIN assignment date will systemically generate as the received date of the Form W-7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Request to Reactivate an ITIN

  1. An individual may contact Accounts Management, Taxpayer Assistance Centers, or Taxpayer Advocate Service and indicate their ITIN was deactivated/expired in error. The contact may be in person, via telephone call, or correspondence (including math error notices).

  2. After authenticating the caller, if the claim is that his/her ITIN or their dependent’s ITIN was deactivated/expired in error, take the following action:

    1. 1 Verify the ITIN(s) using ITIN-RTS and INOLE. The caller must provide the ITIN, name, date of birth (DOB) to compare and validate with ITIN-RTS.
      The ITIN, name control, and DOB must match INOLE.
      When there is a name mismatch with the last name in RTS and the name control on INOLE, you must be able to determine it is the same person. For example: ITIN-RTS shows First Name Jane, Last Name Smith Brown, DOB 1/2/70, INOLE shows First Name Jane, Last Name Brown, DOB 1/2/70.
        STEP Action
      2 If there are multiple ITIN(s) on the return claimed to be deactivated/expired in error, The caller must be authorized for the return and the ITIN(s) must be validated as described above for any referral for reactivation or correction of the return.
      3. Verify the deactivation/expired ITIN Status and middle digits. ITIN middle digits are expired on the rolling schedule.
      • January 1, 2017 - 78 and 79

      • January 1, 2018 - 70, 71, 72, and 80

      • January 1, 2019 - 73, 74, 75, 76, 77, 81, and 82

      The ITIN Status on ITIN-RTS will reflect Inactive on ITIN-RTS; DM-1 will reflect ITIN Status “I” and will also display the ITIN Deactivation Date.
      If the ITIN contains expired middle digits , the ITIN was NOT expired in error and must be renewed by submitting Form W-7, identification documents, and other required supporting documentation
      4. Verify the ITIN was used on a tax return posted in or prior to cycle:
      1. 201652 and on at least one of TY 2013, TY 2014 or TY 2015 if the middle digits are NOT 78 or 79

      2. 201752 and on at least one of TY 2014, TY 2015 or TY 2016 if the middle digits are NOT 70, 71, 72 or 80.

      3. 201852 and on at least one of TY 2015, TY 2016 or TY 2017 if the middle digits are NOT 73, 74, 75, 76, 77, 81, or 82

      If the return posted after the ITIN expired :
      - Inform the taxpayer the return was not processed before the deactivation effective dates and the ITIN must be renewed by submitting Form W-7 with identification documents and any required supporting documentation.
      - No correction to the account can be made until the ITIN(s) have been renewed.

      - If the return posted before the ITIN expired and the ITIN name control on the return does not match ITIN-RTS/Last Name fields (for example ITIN-RTS reflects Last Name Smith Brown, INOLE reflects a name control of SMIT and the return reflects Last Name Brown):
      - Advise the caller to use the name as it appears on the ITIN assignment notice to avoid delays in processing their return. Refer the caller to Publication 1915 if they had a legal name change since receiving their ITIN number.
      - Inform the caller that our action to correct the ITIN Status will not prevent them from having to renew their ITIN in the future if it was assigned before 2013 and/or they do not use the ITIN on at least one tax return in three tax years.
      - Refer for reactivation. See (3) below. If a correction to an account need to be made, allow 10 business days for the ITIN Status to show active A. Refer to IRM 21.6.1.6.6.2
  3. If research has determined the ITIN should be referred for reactivation, prepare Form 4442 or OAR and include the following information at a minimum:

    1. Request to reactivate an ITIN(s) [Insert ITIN and Name]. ITIN Status Code on INOLES is I as of UPDT [insert date]. The tax year and posting cycle for the latest return the ITIN was present on are: Tax Year [insert Tax Year], posted [insert posting cycle].

    2. Include a copy of the paper return or MeF print, if the ITIN is listed in the 5th or more dependent position on the tax return. If the taxpayer cannot provide at least one substantiating tax return for the three prior tax years, advise the caller the ITIN must be renewed by submitting a Form W-7 application.

    3. Submit requests for referral to:
      - Form 4442 - Fax to Efax 855-864-7781
      - Submit OAR Form per current routing guidelines.
      - Receivers of OAR: If the OAR contains a request to reactivate an ITIN, fax the OAR to Efax 855-864-7781.

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.

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.

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. See IRM 3.21.263.5.10 for Taxpayer Rights.

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 seven (7) weeks have passed since the Form W-7 application was filed, advise the applicant to allow more processing time. If more than seven (7) 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 15 through April 30) or if the application was submitted from abroad, allow up to 11 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.

Telephone Oral Testimony

  1. You must determine if the person you are speaking to is entitled to receive or present requested information. See IRM 3.21.263.3.3 , 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.

Unauthorized IDRS Access

  1. While working assigned cases, SP employees may come across some accounts that are blocked on IDRS. The accounts can be identified by an IDRS security violation message: "Unauthorized Access to This Account." Forward the case (Form W-7) to your manager. Managers will notify the local Planning & Analysis Staff who will scan the case and send encrypted information to the "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " mailbox to request access to the account. Managers will retain the original case in a file awaiting access (can take up to five business days). Once notified access has been granted, the case can be processed following applicable procedures.

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.

Acceptance Agent (AA) or Certifying Acceptance Agent (CAA)

  1. Participants in the IRS Acceptance Agent Program are approved as either an Acceptance Agent or Certifying Acceptance Agent. . Refer to the table below for specific roles and authorizations.

    Role or Authority Acceptance Agent Certifying Acceptance Agent
    Conduct face-to-face interviews. Live video conference is also permitted. X X
    Review the required supporting identification documentation that proves foreign status and identity. X X
    Authenticate all 13 acceptable documents for primary and secondary applicants. Authenticate passports and birth certificates only for dependent applicants.   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) of supporting identification documentation and tax return or exception documentation. See IRM 3.21.263.5.6 X  
    Submit Form W-7 to the IRS with required Form W-7 (COA) Certificate of Accuracy and tax return or exception documentation as well as required documentation for dependents submitting ONLY a passport with no DOE in it who meet the criteria in 3.21.263.5.6. Include copies of all documents authenticated for primary, secondary, and dependent applicants.

    Note:

    For dependent applicants, CAAs can only authenticate passports and birth certificates. Original or certified copies of all other dependent ID must be attached.

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

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, foreign status, and U.S. residency for certain dependents without DOE in their passport. See IRM 3.21.263.5.6. AAs cannot authenticate documents. They must submit original or certified copies from the issuing agency of all supporting documentation with Form W-7. CAAs can authenticate all 13 acceptable identification documents for primary and secondary (spouse) applicants. CAAs can ONLY authenticate passports and birth certificates for dependent applicants. They must submit the original or copies certified by the issuing agency of all other documents for dependent applicants. CAAs must attach Form W-7(COA) to each Form W-7 as evidence of the documents they authenticated.

  2. AAs and CAAs must also attach a tax return or valid exception documentation to prove the applicant has met an exception to the filing of a valid U.S. tax return unless the Form W-7 is for a renewal. Required documentation to prove U.S. residency must also be attached for certain dependent applicants who submit a passport with no DOE as a stand-alone document. See IRM 3.21.263.5.6

  3. Form W-7 submitted by a CAA must have attached:

    • Form W-7 (COA).

    • Copies of supporting documents that were authenticated by the CAA.

    • Original or certified copies of all other supporting documents.

    • CAAs are required to submit copy of passport page showing DOE stamp for dependents when passport is from any country other than Canada, Mexico, or Military Overseas.

    • Tax return or exception documentation (unless the Form W-7 is for a renewal).

  4. Form W-7 (COA) is the official form for a certificate of accuracy. The Form W-7 (COA) stipulates that to the best of the CAA’s knowledge, the applicant’s supporting identification documentation is authentic and accurate. Form W-7(COA) requires the following to be valid:

    1. Original signature of the authorized representative/responsible officer. Stamped or digitalized signatures are generally not acceptable. If you see a stamped signature, verify that a stamped signature is acceptable by going to the AA View Screen and verifying that there is approval for a stamped signature beside the name of the authorized representative of business.

    2. All fields of the Form W-7 (COA) must be completed with the following 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.
      - The "identity" and "foreign status" boxes do not have to be checked if copies of valid ID establishing the foreign status and identity are attached. For example, a passport establishes both foreign status and identity. See IRM 3.21.263.5.6 for a listing of ID that proves foreign status and ID that proves identity.

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

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. ITIN applicants must 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.
    Certain dependent applicants who submit a passport without a Date of Entry (DOE) as a stand-alone document must submit additional documentation to prove U.S. residency. See IRM 3.21.263.5.6.

  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 3.21.263.9 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 3.21.263.6

    • Field Assistance - see IRM 3.21.263.7

    • Accounts Management -See IRM 3.21.263.8


    All employees must review the Remarks Screen and Comments Field before taking any action on an ITIN inquiry/ITIN related case. See Exhibit 3.21.263-11 for a listing of document codes and see Exhibit 3.21.263-38 for a listing of common RTS acronyms.

  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 3.21.263.6.10.4 and see IRM 3.21.263.6.10.5. For 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.
    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.

  6. Austin ITIN Operations management must review and oversee documents that are discarded as "classified" or "classified waste" to ensure no unlawful destruction of records. See IRM 21.5.1 for guidance on handling classified waste.

Who Should Apply

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

  2. Any U.S. resident or nonresident alien who does not qualify for a SSN can apply for a new 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 for a new ITIN applicant:

    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.

    Existing ITIN holders can apply to renew their ITIN.

    • Renewing ITIN applicants are required to submit supporting identification documents to prove their identity and foreign status.

    • Renewing ITIN applicants are not required to submit a federal tax return to indicate they have a filing requirement.

  4. Deceased Taxpayers: When an ITIN is requested for a deceased taxpayer, the deceased must meet all of the requirements established to get an ITIN. "Deceased" must be written across the top of the Form W-7 and include the documentation shown in the following chart.

    If the application is submitted by: Then the application must include:
    The surviving spouse filing an original or amended joint return with a deceased spouse
    • Form W-7,

    • A U.S. individual income tax return, and

    • Documentation substantiating the identity and foreign status of the deceased.

    The court-appointed executor or administrator of the deceased's estate filing an original tax return on behalf of the deceased.
    • Form W-7,

    • A U.S. individual income tax return,

    • Documentation substantiating the identity and foreign status of the deceased*, and

    • A court certificate showing the name of the court appointed executor or administrator.

    Neither the surviving spouse nor the court-appointed executor or administrator of the deceased’s estate
    • Form W-7,

    • A U.S. individual income tax return,

    • Documentation substantiating the identity and foreign status of the deceased*, and

    • Form 1310 (if a refund is due), and

    • A copy of the certificate of death.

      * If the Form W-7 is for a deceased individual under 18 years of age, one of the documents proving identity, foreign status, and/or U.S. residency must be a birth certificate, unless a passport with a date of entry into the United States is submitted.

Filing Tax Return versus Exception Criteria

  1. Existing ITIN holders may submit Form W-7 to renew their ITIN without attaching a tax return to the Form W-7.

  2. A new ITIN will not be issued unless the applicant proves they require the ITIN for federal tax filing or reporting purposes 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 10 -14, 16, 22-24), CP 54, or Letter 239C, etc.) or

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

  3. 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

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

    • Exception 1- Third Party Withholding on Passive Income or Tax Treaty Benefits-Boxes (a) and (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 income. This Exception may also apply if the applicant is receiving taxable scholarship, fellowship, or grant income, but not claiming the benefits of an income tax treaty.
      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 - Third Party Withholding on 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. Form 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, Form 1120-F or any similar statement, as an Exception 5 request).

Reason for Submitting Form W-7

  1. New or renewing 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 Certain nonresident aliens must get an ITIN to claim certain tax treaty benefits even if they don’t have to file a U.S. federal tax return.
      - 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 IRM 3.21.263.6.3.5.2 Reason For Applying Exception 1 Criteria and attach required documentation.
      Nonresident alien individual who is required to file a U.S. tax return - A nonresident alien who must file a U.S. federal tax return 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.
      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
      Dependent of U.S. citizen/resident alien -

      See IRM 3.21.263.5.6 and IRM 3.21.263.9.3.2.2.2 for additional requirements if a dependent applicant submits ONLY a passport without a DOE.
      This is an individual who can be claimed as a dependent on a U.S. federal tax return and isn’t eligible to get a SSN.
      - Dependents of U.S. military personnel can submit original documents, certified copies or copies of identification documents.
      - A copy of the service member’s U.S. military ID will be required or the applicant must be applying from an overseas APO/FPO address.
      - A copy of the service member’s U.S. military ID is required to be included with the application if the documents are notarized.
      -. Name and SSN/ITIN of U.S. person (must be primary or secondary taxpayer) must be entered to right of box d.
      - A date of entry is required on Line 6d unless Military Overseas (residents of Canada or Mexico do not require a date of entry if submitting tax returns 2017 or earlier).
      - Refer to IRM 3.21.263.6.3.5.13 for additional information on Foreign Adoptions and see IRM 3.21.263.5.6 for a spouse or dependents of U.S. military personnel on a foreign base
      Spouse of a U.S. citizen/resident - Includes a:
      - Resident/non-resident who is listed as an exemption on a Married Filing Joint/Separate tax return.
      - Resident/nonresident alien filing jointly with a spouse who is a U.S. citizen or resident alien.
      - Spouses of U.S. military personnel can submit original documents, certified copies or copies of identification documents.
      - A copy of the service member’s U.S. military ID will be required or the applicant must be applying from an overseas APO/FPO address. A copy of the service member’s U.S. military ID is required to be included with the application if the documents are notarized
      - Name and TIN of U.S. person (must be primary or secondary taxpayer) must be entered to right of box
      Nonresident alien student, professor or researcher filing a U.S. tax return An applicant who hasn’t abandoned his or her residence in a foreign country and who is a bona fide student, professor or researcher coming temporarily to the U.S. solely to attend classes at a recognized institution of education, teach or perform research.
      - A tax return is not required if box h is checked and applicant claims Exception 2 and provides required exception documentation. Refer to IRM 3.21.263.6.3.5.2
      - Reason for Applying. Country of citizenship must be entered on Line 6a and Lines 6c (U.S., visa type, number, and expiration date) and 6g (college, university, educational institution (including high school), research institution ) 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
      Dependent/spouse of a nonresident alien holding a U.S. visa Individual who can be claimed as dependent or spouse on a U.S. federal tax return of a nonresident alien,
      - 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 3.21.263-9 for an explanation of visa entries.

      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, 2, 3, 4 or 5 must be written and the appropriate supporting exception documentation must be attached.

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)

    Applicants may file Form W-7 by:

    • Mailing 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- 460-7948.

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

    • Calling and scheduling an appointment to use an IRS Tax Assistance Center (TAC)

    • Using the services of an Acceptance Agent, who may charge a fee.





     

Internal Revenue Service Number (IRSN)

  1. An IRSN (Internal Revenue Service Number) is a 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 used only as an internal identifying number or until the taxpayer is assigned a SSN or ITIN, or until their SSN or ITIN is located.

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

  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).

ITIN Documentation Requirements

  1. ITIN applicants are required to submit documentation to satisfy Form W-7 requirements. All ITIN applicants 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 include:

    • A copy of the service member’s U.S. military ID is required to be included with the application if the documents are notarized.

    • Certifying Acceptance Agents (CAAs) are required to attach Form W-7 (COA) along with copies of original/certified copies of ID. For dependent applicants, CAAs can only authenticate the birth certificate and passport and attach copies to the COA. Additional documents for dependents must be original or copies certified by the issuing agency and sent to the ITIN Operations.

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

    • 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 3.21.263.6.3.5.2.

    • Designated Taxpayer Assistance Centers (TACs) can authenticate 11 of the 13 original or certified documents for primary and secondary applicants. They cannot authenticate School or Medical Records. For dependents, TAC can only authenticate birth certificates, passports and national ID cards. See Designated TAC offices. 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.

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

    • 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. See IRM 3.21.263.6.3.4.2.1

  2. Applicants must submit a passport or at least two valid supporting ID from the list of 13 acceptable identification 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).
    Dependent applicants who submit a passport without a Date of Entry (DOE) as a stand-alone document must submit additional documentation to prove U.S. residency as noted in paragraph (6) below.

  3. Supporting ID must:

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

    • Support the applicant's claim of foreign status.

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

      If applicant is 18 years or older and not a student, a valid ID with a photo is required.
      Medical records are acceptable supporting ID documentation only for applicants under the age of 6 at the date the Form W-7 is signed. School records are acceptable supporting ID documentation only for applicants under the age of 18 at the date of the Form W-7 signature. See IRM 3.21.263.6.3.4.2

  4. 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. Driver’s License 16   X
    Civil Birth Certificate 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 driver's 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 (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
  5. Supporting identification documentation must also be current (that is, not expired before the date of the Form W-7 is submitted) and provide an expiration date. Birth certificates and some foreign driver's licenses will not have an expiration date.

  6. For reason for applying "d" or dependent applicants who did not select reason code "d" , proof of U.S. residency may be required. If the dependent’s passport is from a country other than Canada and Mexico or Military Overseas AND the attached tax return is 2017 or earlier, then the dependent’s passport must have a date of entry stamp to be acceptable as a stand-alone document. Beginning January 1, 2019, reason for applying d or dependent applicants who did not select reason code d must prove U.S. residency unless Military Overseas or claiming the American Opportunity Tax Credit (AOTC). See IRM 3.21.263.9.3.2.2.2 . For dependent passports without a DOE, one of the following original documents to prove U.S. residency is required;

    • U.S. medical records or U.S. school records showing the applicant’s name and U.S. address for dependents under 6

    • U.S. school records showing the applicant’s name and U.S. address for dependents under 18 or

    • U.S. school records, rental statements, bank statements, or utility bills showing the applicant’s name and U.S. address if the dependent is age 18 or over.

    • The records must be from a U.S. facility and dated no more than 12 months from the date of the Form W-7 application.

    Note:

    Valid supporting identification documents issued by the U.S. are acceptable as proof of residency. (U.S. driver’s license, U.S. State ID, visa or USCIS).

  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 Reject Letter (also referred to as a 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

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 5-7 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 Referral, 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 3.21.263.7.1.34 for Form 4442 preparation procedures,
    Accounts Management (AM), IRM 3.21.263.8.6 for Form 4442 preparation procedures.

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).

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 or certified.
    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.
    S 51 The previously issued ITIN and name information on lines 6e and 6f do not match our records.
    S 52 Dependent ages 6 through 17 years old a U.S. School Record is required
    S 53 Dependent 5 years or younger a U.S. Medical Record is required
    S 54 Dependent ages 18 and over a U.S. Bank Statement, Rental Statement, U.S. School Record or Utility bill is required
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
    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.C.I.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 29 The application has been rejected because an ITIN cannot be requested to replace an adoption taxpayer identification number (ATIN).
    R 44 The application has been rejected because the response to the CP 566 suspense notice was incomplete.
    R 88 Questionable identification documents
    R 89 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    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.
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 (cannot calculate tax liability)
    HR 2 The attached U.S. federal tax return was not signed.
    An unsigned tax return is not an invalid return. HR 2 is no longer used for an unsigned return as the return is sent for processing.

ITIN Notices and Forms

  1. The table below lists the types of ITIN notices and forms that are issued to applicants or existing ITIN holders. Some are systemically generated while others are manually prepared by ITIN Operation employees.

    Notice Title Description
    CP 565 A /CP 565 A-SP
    (systemic)
    Original Assignment Notice ITIN Renewal Notice This notice advises the applicant of their assigned or renewed 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
    (systemic)
    Reissue Assignment Notice Reissue Renewal Notice This notice advises the applicant of their previously assigned or renewed ITIN.
    CP 48/748 (2017 and forward) (Letter 5821 in 2016) You must renew your Individual Taxpayer Identification Number (ITIN) to file your U.S. tax return Generated by IMF to existing ITIN holder households notifying them their ITIN is scheduled to expire at the end of the year based on the middle digits. A history row in RTS Expiration Notification will indicate the CP48/748 was issued. A history item for CP 48/748 will be on ENMOD.
    CP 566 / CP 566 -SP
    (systemic)
    Suspense Notice This notice advises the applicant their application is suspended and not processable based on the information they provided and additional information must be submitted.
    CP 567 / CP 567- SP
    (systemic)
    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

    (manual)
    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 Operations.
    Form 14413
    (manual)
    Application for IRS Individual Taxpayer Identification Number: Reject This form is used in lieu of a CP 567 reject notice for applicants who meet the exception to the new document standards. See IRM 3.21.263.9.3.4 and Exhibit 3.21.263-41.
    Form 14415
    (manual)

    Note:

    Applicant is given 45 days from Form 14415 date to respond or application is rejected.

    Application for IRS Individual Taxpayer Identification Number: Suspense This form is used in lieu of CP 566 suspense notice for applicants who are allowed to send notarized copies of ID. See IRM 3.21.263.5.6, IRM 3.21.263.9.3.4, and Exhibit 3.21.263-42.
    Form 14433/Letter 5872
    (manual)
    Return of Original Documents (EN/SP) This form is used to return original supporting identification documentation to the applicant upon initial processing of the Form W-7 for a new or renewal ITIN. See IRM 3.21.263.6.3.4.2.4 and Exhibit 3.21.263-40.
    Form 14692
    (manual)
    Individual Taxpayer Identification Number (ITIN) Application-Original Document Inquiry This form is used to respond to applicants regarding missing document requests (MDR). See IRM 3.21.263.6.9.8 and Form 14692.
  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 cannot 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.
    " Certifying 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.

Taxpayer Advocate Service (TAS) Assistance

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. TAS helps taxpayers whose problems with the IRS are causing financial difficulties, who have tried but not been able to resolve their problems with the IRS, and those who believe 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 ,Taxpayer 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. Taxpayer rights include:

    1. Right to be informed

    2. Right to quality service

    3. Right to pay no more than the correct amount of tax

    4. Right to challenge IRS’s position and be heard

    5. Right to appeal an IRS decision in an independent forum

    6. Right to finality

    7. Right to privacy

    8. Right to confidentiality

    9. Right to retain representation

    10. Right to a fair and just tax system.


    See Publication 1 http://www.irs.gov/pub/irs-pdf/p1.pdf

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

  6. 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 Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (And 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 Operations 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.

  7. 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.

  8. 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.

    Exception:

    ONLY for TAS requests identified as "Hardship" asking for the return of identification documents (ID), take the following steps:
    - Research and identify the application
    - Process the Form W-7 application (assign, suspend, or reject)
    - If found, mail the ID by overnight delivery to the applicant’s address of record. If TAS provides a more current address, use the new address provided.
    - Write on the TAS referral (OAR if applicable) the date the ID was mailed by overnight delivery
    - Update RTS Remarks Screen with the date the ID was mailed by overnight delivery as a TAS hardship case. Record the address used if it is different from the Form W-7 address.
    - If the ID was previously mailed, indicate this in the response to TAS and in the RTS Remarks Screen.

  9. 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.

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 website.

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.

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. Listed below are the program coded for the various programs worked in ITIN Operations:

    Form W-7 with return 33350
    New Applications Program Code
    Form W-7SP with return 33350
    Form W-7 without return 33250
    Form W-7SP without return 33250
       
    Correspondence While Mail 33303
    Correspondence - Form 4442 Only 33302
    CP Notices 33301
    #Criminal Investigation Cleared#  
    Undeliverables -RTS Research 33303
    Undeliverable - CP566 33305
    Undeliverable - IDRS Research 33306
    Secondary Review Team 33352
       
    Renewal Applications Program Code
    Form W-7 Renewal with return 33355
    Form W-7SP Renewal with return 33355
    Form W-7 Renewal without return 33255
    Form W-7SP Renewal without return 33255
       
    Correspondence While Mail 33304
    Correspondence - Form 4442 Only 33308
    CP Notices 33304
    #Criminal Investigation Cleared#  
    Undeliverables 33307
    Secondary Review Team 33352
  4. The Form W-7 Document Locator Number includes the following elements:

    • File Location Code (FLC) 20

    • Tax Class 2

    • Document Code:

    • 94/96 for Forms W-7 (English)

    • 92/98 for Forms W-7SP (Spanish)

    • Julian Date XXX

    • Block Series

    • 000-049 Form W-7 Without Return (New Application)

    • 050-449 Form W-7 Without Return (Renewal)

    • 450-799 Form W-7 With Return (New Application)

    • 800-999 Form W-7 With Return (Renewal)

    • Serial # XX

    • Year X

Clerical Instructions Overview

  1. The following sections provide guidance to the Submission Processing Receipt and Control Operations (RCO) ITIN Batching Function and the ITIN Operations Clerical Unit.

  2. The RCO ITIN Batching Function receives work from Receipt and Control Extraction, batches most work for ITIN technical review, adds inventory into RTS, forwards the inventory to ITIN Operations Clerical Unit and reroutes misdirected mail as appropriate.

  3. 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. They also are responsible for preparing some work for Technical Review (batching), stripping the work following technical review, and releasing the work into the pipeline and Files as appropriate.

Receipt and Control Operations (RCO) Batching Function
  1. Incoming mail is opened, extracted and date stamped by Submission Processing RCO Extraction. The mail is then forwarded to the ITIN Batching Function of Submission Processing (RCO) for batching according to sort requirements.

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

    • Form W-7 with returns

    • Form W-7 Renewal with returns

    • Form W-7 without returns

    • Form W-7 Renewal without returns

    • Form W-7 (SP) with returns

    • Form W-7 (SP) Renewal with returns

    • Form W-7 (SP) without returns

    • Form W-7 (SP) Renewal without returns

    • Correspondence (White Mail)
      White mail is unsolicited mail from the applicant. Examples include a letter indicating a change of name, date or birth correction, Form 8822, Form 4442, loose letter 5821 or CP 48/748, etc.

    • Undeliverables

    • TAC (Taxpayer Assistance Center)

    • Incoming Stop Mail


    Any non-ITIN correspondence or forms such as state income tax returns must be rerouted to the appropriate area per the local routing guide.

  3. Original and/or certified copies of supporting identification documentation (ID) are placed in a single envelope (as determined locally) and securely associated to the related Form W-7 in a family pack or Form W-7 for a single applicant, whichever is applicable. Take care to ensure the supporting ID is not damaged. For example, an original passport or certified copy of a birth certificate should NOT be stapled as the staple holes may damage the ID.

  4. Certain mail requires a secondary sort upon receipt. See the table below.

    RCO Secondary Sort Requirements  
    Mail Type Sorts
    CP 566 and Form 14415
    • Place notices in DLN order; stagger and staple together each family pack

    • Count the volume, limiting each box to 150.

    • Complete Inventory Sheet Box entries for box #, Julian date (IRS received date), count, English or Spanish, and sort categories. See Figure 3.21.263-1.

    • Attach inventory sheet to the front of the box.

    • Place for routing to ITIN Clerical

    Expedites (Form W-7 with Return with an IRS received date older than what is currently being worked by the ITIN tax examiners)
    • Batches should only contain applications meeting the Expedite guidelines

    • Sort and batch following normal batching guidelines except batches can have any number of applications up 25 (not required to have a batch of 25)

    • Check Expedite on the ITIN Batch Slip and place an expedite cover sheet on top of the batch folder

    • Place batches on the designated Expedite Batch Cart to be entered into RTS and placed on the next shipment to the ITIN Operation.

    Form W-7 with Returns New applications or applications received with CP 567
    Form W-7 Renewal with return Renewal applications or renewal applications received with CP 567
    Form W-7 (SP) with Returns New applications or applications received with CP 567
    Form W-7 (SP) Renewal with returns Renewal applications or renewal applications received with CP 567
    Form W-7 without Returns New applications or applications received with CP 567
    Form W-7 Renewal without returns Renewal applications or renewal applications received with CP 567
    Form W-7 (SP) without Returns New applications or applications received with CP 567
    Form W-7 (SP) Renewal without returns Renewal applications or renewal applications received with CP 567
    TAC
    • Require a RED ITIN Clerical Received date stamp on all Form W-7. Do NOT stamp tax returns.

    • Receipts contain mixed Julian dates and may include work considered as "expedites".

    • After date stamping and sorting expedites, place remaining work in a box with the cover sheet listing the contents as "TAC" with mixed dates. Notate the date and time the box was received from Extraction and the SEID of the clerk that completed the secondary sort.

    Undelivered Mail Correspondence returned as unopened with incorrect address
    • Identification documents/supporting documents (i.e. passport, birth certificates, etc.)

    • ITIN CP Notices 565, 566, 567 with Post Office change of address sticker.

    White Mail (also known as CORR)
    • Correspondence received directly from the applicant or representative; if the correspondence states the ITIN holder now has a SSN, IRSN, or more than one TIN, route to Entity Stop 6182 AUSC.

    • CP 565, CP 567, CP 574, CP 54 series notices, Letter 5821, CP 48/748 and Form 14413.

    • Loose documents: These are loose identification documents with no attachments (Form W-7, tax return with ITIN applicant, letter referencing an ITIN, or envelope). Do NOT batch but place in a confidential envelope (E-20) and route to the designated ITIN team maintaining the supporting identification documentation files.

    • Miscellaneous CP notices from other IRS departments

    • Tax returns without Form W-7 attached

  5. Receipts that do not require a secondary sort should be placed on the designated tower in Julian date order for clerks to immediately begin batching.

  6. Complete the elements of the Inventory Sheet as follows:

    • Box number should match the information in the Inventory Control

    • Julian Date is the IRS receive date

    • HUB Count is the volume of work (disregard all weight entries)

    • HUB Standard Employee Identifiers (SEID) is the SEID of the designated clerk

    • English/Spanish is the language of the type of Form W-7

    • Sort categories is the type of work being batched

    Note:

    Category "CP" is used only for CP 566 and Form 14415. All others should be sorted as Correspondence (white mail).

    See Figure 3.21.263-1

    Figure 3.21.263-1

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Processing of 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. RCO Batching Function will detach the check copy, fold in half, and re-attach to the front page of the related tax return (do not cover the entity section) or Form W-7 if no tax return is attached. A dollar sign ($) indicator should be present in the upper left corner of the return. If the dollar sign is NOT present, write one in the upper left corner of the return. When the batch is completed, put a dollar sign on the outside of the folder to identify the batch as including Remittance Mail.

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.
    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. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


    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.
Preparation of Batch for Technical Review
  1. RCO ITIN Batching Function prepares the work for delivery to the ITIN Operations tax examiners.

  2. The quantity in each batch of work depends on the sort. Local management or the ITIN Policy Section must approve any deviation.

    • Form W-7 /Form W-7SP: batch in quantities of 25

    • White Mail/CP 574/Form 14415: batch in quantities of 50.

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 25.

    • Form W-7 Renewal without tax return

    • Form W-7 without tax return

      Note:

      Includes Gaming Commission/Exception processing faxed applications from Acceptance Agents

    • Form W-7SP Renewal without tax return

    • Form W-7SP without tax return

      Note:

      Includes Gaming Commission/Exception processing faxed applications from Acceptance Agents

      Caution:

      Gaming Commission/Exception processing faxed applications from Acceptance Agents should be worked by ITIN Clerical. If received in RCO ITIN Batching, route immediately to ITIN clerical.

    • Form W-7 Renewal with tax return

    • 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 Renewal with stature tax return

    • Form W-7 with statute tax return

    • Form W-7SP Renewal with 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 Renewal with statute tax return

    • 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. If received in RCO ITIN Batching, route immediately to ITIN Operations Clerical.

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

    • Correspondence/White Mail ( Includes Undeliverable Mail, loose Letter 5821 or CP48/748, response to ITIN Notices excluding CP 566, non-ITIN related notices and misdirected correspondence.)

    • CI Cleared Applications

      Note:

      Only the Lead or designee in ITIN Clerical will batch and enter these cases into RTS.

  2. Stapling all related tax returns, correspondence, exception documentation, and any other required documentation to the Form W-7 is generally done by RCO Extraction. However, if it has not been done, RCO Batching Function is responsible for attaching the documents to the application.

    Reminder:

    Place original/certified copies of supporting ID in a single envelope and securely associate to the related Form W-7 package.

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. 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 the earliest Received Date and edit this date on the Batch Slip.

  2. A batch of work is defined as a group of:

    • Form W-7 /Form W-7SP: batch in quantities of 25

    • White Mail/CP 574/Form 14415: batch in quantities of 25

    Work must be batched these quantities unless otherwise indicated in these instructions or an approved deviation

  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.

    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.

    • All supporting documentation must be placed in a single envelope behind the staggered application package for a family pack. Supporting documentation that does not match Form W-7 should be placed in the same envelope as other ID received with the family pack behind the Form W-7 applications.

  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. Some renewal applications Form W-7 (English) Renewal and Form W-7 (Spanish) Renewal may be submitted without a tax return and may have Letter 5821, CP48 or CP748 attached.(

  6. 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 and CP notices) 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", Form W-7 Renewal with return, "Form W-7SP with return", Form W-7SP with return and place on the "statute" cart for processing. Refer to IRM 3.21.263.6.2.3.10.
    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. 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. 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 3793 or Letter 3794 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. This includes FIRPTA cases pulled from the suspense wall for any reason.
    9 Form 4868, Application for Extension of Time to File U.S. Individual Income Tax Return: detach and route as instructed in the Austin Campus Document Routing Guide.
    10 Staple multiple copies of the same return (i.e., tax year) for the same taxpayer together.

    Place Form 1040X on top if present. Edit all but the top return or one with original signature as COPY
    11 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.
    12 Remittance Mail - Boxes with remittance mail are generally labeled "With Remit $" . 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.

    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).
    13 Assemble the application package with the Form W-7 first, then attachments such as signature and disclosure authorizations (e.g., Form 2848, Form 8821, court papers), Letter 5821 or CP48/748 if present, and IRS letters and notices from other departments.

    Place original and/or certified copies of supporting ID in a single envelope for either a single applicant or family pack, whichever is applicable. Securely associate to the related Form W-7 package. See IRM 3.21.263.6.2.1. Ensure the ID is not damaged by actions such as stapling it to the Form W-7.

    Supporting documentation may be located behind the tax return. If found, place behind application package. If the documents are not related to any of the applications, place behind the application package.
    14 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.
    15 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.

  7. In addition to batching receipts of Form W-7, designated clerks will also batch correspondence which includes responses to ITIN notices (excluding CP 566 and Form 14415), 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.


    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 COA or TAC information, correspondence, then the CP 567, then supporting documents.

      Reminder:

      Place original and/or certified copies of supporting ID in a single envelope and securely associate to the CP 567 reply. Ensure the ID is not damaged. For example, do not staple the ID to the related Form W-7.

    • 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 COA or TAC information, correspondence, then the CP 574, then supporting documents.

      Reminder:

      Place original and/or certified copies of supporting ID in a single envelope and securely associate to the CP 574 reply.

    Correspondence (White Mail)
    • Batch in quantities of 50

    • Date stamp

    • Pull out any state returns

    Responses to Form 14413 Date stamp and batch as "white mail" .
  8. Form 4442 is an internal referrals entered on the RTS as Form 4442. A date stamp is required.

  9. Undeliverable mail is also entered on the RTS as Correspondence-Form 4442 only, but is handled differently depending on the type of item. Edit the Batch Cover Sheet as Undeliverable. 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, CP48, CP748 and no better address is indicated on the yellow USPS sticker Treat as classified waste
    Forms 14413, 14433
    • Batch in group of 50. Do not separate into English/Spanish or CP type as all can be batched together.

    • Open and staple envelope to the back of the notice in the upper left corner with the yellow barcode/window of the envelope facing outward. 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 and Form 14415
    • Date stamp and sort from other undelivered CP notices

    • Sequence in DLN order

    • Place in properly labeled box

    • Place on CP 566 tower for transshipping to ITIN Operations

    CP 574
    • 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 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 but include no more than 25 original documents in each batch.

    Reminder:

    Input the batch to RTS (see IRM 3.21.263.9.2.1. Print the Cart Inventory Control sheet and place on the cart.

    • Place in a single envelope (as determined locally) and securely associate to the undelivered CP notice or related ITIN form, such as Form 14433, and batch as usual. Date stamp the envelope.

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

  10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ applications are OFAC 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 3.21.263.6.2.1.5.
    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 3.21.263-2.

    • Place folders on batch cart.

    Figure 3.21.263-2

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  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, Complete the Inventory Sheet with your SEID and date and attach to the front of the box. Place the box back on the tower to be worked by the next available clerk.
Adding Inventory to the ITIN RTS
  1. Both RCO clerical and ITIN Operations clerical follow these steps to add inventory.

  2. 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.

  3. Designated Clerks will enter the cart information into the RTS using the Inventory Tracking Input Screen, see IRM 3.21.263.9.2.1.

  4. 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 3.21.263.9.2.7 , and attach to the cart.

    Figure 3.21.263-3

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  5. After the Cart Inventory Control Sheet prints, close the window and the Inventory Tracking View Screen will be present, IRM 3.21.263.9.2.2. 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.

    On April 25, 2016, the batch number expanded from eleven digits to fourteen. The year of batch creation was previously designated by only the last digit. Batches created April 25, 2016, and forward designate the year by the last four digits. For example:

    • batch number created on 2016 before April 25, 2016: 11020258016

    • batch number created in 2016 after April 25, 2016: 11820258012016


    Eleven digit batch numbers created before the April batch number expansion will remain as eleven digits and do not convert to 14 digits. See Figure 3.21.263-4 for an example of generated Batch Cover Sheet. The table below defines the fourteen digits of a batch number created after April 25, 2016: 11820036152016.

    118 20 036 15 2016
    Julian date for 04/27/2016 Austin Batch Cart Slot Number Year

    Figure 3.21.263-4

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ITIN Operations Clerical Process
  1. This section provides instructions for the ITIN Operations Clerical Function.

Control of Work Received
  1. ITIN Operations receives work daily from Submission Processing Receipt and Control Operations (RCO) in locked and sealed dedicated trucks. Scheduled runs are at 6:30 a.m. and 1:30 p.m. During peak season, an additional truck may be scheduled at 5:30 p.m.

    Note:

    The truck has a tie lock that only authorized individuals (leads and managers) may remove. If ITIN Operations is sending work on the truck, replace the tie lock on the truck before the truck leaves. The authorized individual will then enter the outgoing tie lock number on the common drive. See the lead or manager for the location of this drive.

  2. Incoming work consists of:

    • Batch carts

    • Towers of boxes of CP responses (CP 566 and Undeliverable CP 566)

    • Baskets of inter-office mail

  3. Batch carts consist of up to 21 file folders containing:

    • Correspondence

    • Correspondence for Renewals

    • Expedites (give these to an authorized individual)

      Note:

      Expedites are Form W-7 applications with a Julian date older than what is currently being worked in ITIN Operations. The expedite folder(s) may be placed on top of a batch cart and flagged with an 8 X 11 red paper. If a large number of expedite batches are present, they may be on a separate cart.

       

    • Form W-7 with returns

    • Form W-7 Renewal with returns

    • Form W-7 SP with returns

    • Form W-7SP Renewal with returns

    • Form W-7 without returns

    • Form W-7 Renewal without returns

    • Form W-7SP without returns

    • Form W-7SP Renewal without returns

    • Undeliverable CP 565, 567, 574

  4. Incoming batch carts contain:

    • Clipboard with the inventory log

    • Tax examiner batch check out log

    • Completed 10194 card in the color corresponding to the day of the week the card was put into inventory

    Note:

    The inventory cart log will be placed in a clear pocket in one of the blue cart covers. This log is used to indicate the carts received on the truck. If any of the items are missing, inform an authorized individual to contact batching to have corrected.

  5. The clerk checking in the batch carts must:

    • Remove the blue cart covers from each cart. Fold the covers and lock the hooks together and place on the appropriate tower.

    • Check the 10194 card to ensure the correct color is used and that the information written is correct. If the color card is incorrect, get a correct color 10194 card and write the correct information on it. Inform the lead or manager and they can make batching aware of the error.

    • Check each folder to ensure it is in the correct cart. If the incorrect work is sent, inform the lead or manager to have the cart sent back to batching.

    • Compare the copy of the cart inventory control log with the carts received.

    • Place a check mark and include your SEID and date on the inventory control log in the section provided to indicate that you verified the information is correct.

    • Punch three holes in the inventory control log sheet and place in the front section of the inventory control log book.

  6. If all the information on the batch carts is correct, the clerk will:

    • Tape the 10194 to the upper left corner of the batch cart (near slot 1)

    • Attach the correct flag that coordinates with the program on the rear right side of the cart using large binder clips: Correspondence cart, red flag; Expedite cart, black and white checkered flag; Undeliverable cart, yellow flag; W-7 with card, green flag; W-7 without cart, orange flag

    • Place the clip board on the top of the cart. Make sure the tax examiner and clerical sign out sheet is attached.

    • Move the cart to the correct staging location and place in Julian date order and then cart number order.

  7. Once the cart is in the staging area, the clerk then processes the CP and Undeliverable Towers as follows:

    • Removes the plastic wrapping from the tower

    • Arranges the boxes by type and then Julian date

      Note:

      Some boxes may have mixed dates. Place these last within their type sort.

    • Counts the CP and/or Undeliverable boxes.

    • Logs the boxes into the Extraction Log Book using the Hub Weight/Count from the inventory sheet.

    • Number the CP and/or Undeliverable box using the next available sequential number in the Extraction Log Book.

    • Transports the boxes to the Suspense Wall and places on the corresponding shelving unit.

  8. If any inter-office mail is also on the tower, the clerk disperses it to the correct teams. They also pick up any outgoing mail or tax examiner corrections from the teams.

Batching Function
  1. ITIN Clerical receives most ITIN mail already batched from the RCO ITIN Batching Function. The mail described below is routed directly to ITIN Clerical for batching. The quantity in each batch of work depends on the sort. Local management or the ITIN Policy Section must approve any deviation. ITIN Clerical will batch work as shown in the table below:

    If ... Then ...
    Responses to Form 14415
    • Pull associated case from the suspense wall

    • Check DLN and name for correct match

    • Staple to suspended case

    • Batch in quantities of 25

      Note:

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

    Form W-7 Application with Form 3870, Request for Adjustment, ID, and tax return attached
    • Batch as Form W-7 (or Form W-7SP if applicable) with Tax Return

    • Batch in quantities of 25

    Faxes
    • Received date is the date on the top of the fax and a date stamp is not required.

    • Batch as correspondence.

      Form 4442 has its own category.

    • New Form W-7 applications received by fax are not accepted. Mail a local letter 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.

      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

  2. Batch CP 566 notice responses as follows:

    • Using the Suspense Log Book, sign out a box of CP 566 to be batched.

    • For a Family Pack, edit the number of CP 566s on the bottom left corner of the CP notice in the family pack.

    • Separate Forms W-7 with and without tax returns.

    • Ensure supporting documentation is associated (pulled from the suspense wall) to the correct CP 566 (check the DLN and name to ensure it matches the CP 566 letter).

    • Batch in groups of 25.

    • Place in a 2 inch folder. Complete the batch slip including checking CP 566 and writing the earliest received dated. See Figure 3.21.263-2.

    • Batch undeliverables separately with the batch slip marked "undeliverable" .

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

    • Complete Inventory Sheet ( see Figure 3.21.263-1).

    Additional sorting guidelines for batching CP 566 are as follows:

    If ... Then ...
    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 DLN begins with a "98" 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.
  3. Form 4442 is an internal referral entered on RTS as Form 4442. Form 4442 can be received in paper or fax form. Most Forms 4442 are faxed directly to the ITIN Tax Examiner area and they batch the Forms 4442. Date stamp paper Forms 4442 and batch as “correspondence”.

  4. Secure a batch cart for each unique category which will hold up to 21 individual batches. Follow the steps in the table below to complete each batch.

    Step Action
    A
    • Place a completed batch in a separate 2 inch folder (#6892)

    • Attach a completed batch slip to the short open side of the folder and secure with a rubber band.

    • Complete the batch slip with the volume, your SEID, team number, batch creation date (date you are batching), earliest received date (check dates on Forms W-7), batch category or type of work. See Figure 3.21.263-3 "Batch Slip”

      Note:

      Only complete line entries on the batch slip that are related to the type of work being batched. Remember that some sorts are not separated into English and Spanish.

    B Place folders on a batch cart.
    C Fill out the color card of the day with the current date, volume, batch sort, Julian date, and cart number. Tape it to the left corner of the cart.
  5. Follow the steps in the table below for end of shift work:

    If ... Then ...
    The box you have is empty, Remove the completed CP Box Slip and place it in the Completed CP Box Slip tray. Break the box down and recycle for future use.
    The box you have is NOT empty, Return the box to the tower to be completed by the next shift.
Runner Duties and HUB
  1. Designated clerks in the Clerical Units control the flow of incoming and outgoing mail. The designated clerk for each clerical unit is called the “runner”. The runner’s duties include the responsibilities in IRM 3.21.263.6.2.3.1, Control of Work Received and the following in the table below:

    Responsibilities
    Picking up all outgoing mail from the management assistants' (MA) offices at 6:00 a.m. and 1:00 pm. Sorting truck deliveries and distributing mail to the appropriate areas. Truck deliveries at 8:00 a.m. 10:00 a.m., 12:00 p.m., and 2:00 p.m. bring mail, baskets, and/or boxes of miscellaneous items.
     
    Picking up documents from the top of the desks in the clerical sorting desks. Follow these steps:
    • Place documents for returning to a tax examiner on the runner cart in the appropriate slot

    • Deliver documents for filing on the suspense wall to the appropriate basket in the suspense wall area.

    • Deliver OFAC, CI Referrals, PTID, FIRPTA, statutes, route outs, and R 98’s to the appropriate area(s).

    Walking through the clerical and tax examiner areas per schedule and picking up mail that is being returned to the clerical unit while also delivering documents being returned to the tax examiners

    Note:

    A “runner cart” is used to deliver mail. The cart has a labeled slot for each tax examiner team for documents being returned to that team.

    Performing a quick sort of all documents picked up from the tax examiner teams. Do this by sorting through and pulling out the following documents and taking to the designated area:
    • Outgoing Mail (put in the shipping and receiving tower for outgoing mail)

    • Cases needing status sheets (put in baskets by computers)

    • 1040’s for routing to the pipeline (give to the Lead to distribute)

    Preparing blue cart covers for sending to Submission Processing (SP) as needed
    Sending empty carts back to SP as needed

    Note:

    During peak season when 2 clerical teams are in place, each team will designate a runner. The lead or manager designates the times for completing the runs.

  2. When the work leaves the initial ITIN clerical point known as the shipping and receiving area (previously called the HUB), it is placed in the CP batching area or the tax examiner staging area. The person working the shipping and receiving area is responsible for duties listed in IRM 3.21.263.6.2.3.1, Control of Work Received, as well as the following:

    HUB Responsibilities
     
    Reviewing the bundles of work located in the baskets on the tower in the shipping and receiving area. Baskets may include the following bundles that can be sent out:
    • - Copies of remittance (handled only by a designated work leader)

    • Domestic with/without remit

    • Envelopes domestic/foreign

    • Internal & interdepartmental mail

    • International with/without remit

    • IRSN (or primary) reject with/without remit

    • Re-files and attachment alerts (can be combined)

    • Re-files with tax returns

    • State returns

    • Statute returns

      Note:

      The basket includes bundles of 50 as well as smaller bundles. It is not necessary to combine smaller volume bundles.

    Preparing the items for shipment by:
    • Removing the bundles from each basket on the Release Tower.

    • Verifying the type of work that is circled and the volume indicated on the cover sheet.

    • Recording the total number of each bundle being sent out on the Release Tower log.

    • Placing items being sent to RCO Batching on a batching cart (large volumes of work).

    • Gathering individual or multiple bundles going to the same destination, placing in individual boxes, and then placing on a tower

    • Attaching a routing slip with the appropriate destination (stop number) to the cart or on each box

    • Placing a blue cart cover on the batch cart

    Wrapping each tower with the clear plastic wrapping.
    Taking the Release Tower log to the lead, manager or authorized individual to be entered into the daily report.

    Reminder:

    If more towers are needed, notify the lead or manager.

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.

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 3.21.263.9.2.5 , 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 3.21.263.9.2.2. 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.

    Note:

    If the undeliverable (UND) batch had no actions taken, change the batch volume to zero to delete the batch. Give the actual batch count (zero) to the lead so that adjustments to the inventory receipts can be made.


    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.

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 11-14, Year (prior to April 25, 2116, this is position 11 only)

    Note:

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

    Note:

    Prepare 2 folders for each batch:

    • One 2″ folder for assigned/rejected Forms W-7

    • One 1″ folder for suspended Forms W-7

  3. Associate each FINAL Status Sheet to the corresponding application by comparing the DLN, DATE OF BIRTH, and SPELLINGs of the first and middle name AGAINST the Form W-7 application. VERIFY THE LAST NAME AGAINST the Form W-7(see IRM 3.21.263.6.3.5.3. Verify the DLN and name control on the Form 9856 AGAINST the Form W-7, if attached. If any listed item does NOT match, prepare tax examiner action sheet (TAS) and return to the tax examiner for verification. Place in the corresponding batch folder and load onto the stripping cart for required stripping action.

  4. As determined by local management:

    • Review outgoing mail to ensure the envelope contents are for the recipient(s) written on the envelope or listed on Form 14433.

    • Resolve the issue of any envelope contents that are not for an individual listed on the envelope or Form 14433.

    • Note that the mismatched information may belong to another application in that same batch.

    • Provide feedback on the TAS and return to the tax examiner for resolution.

  5. Continue with stripping the applications in the batch. Refer to IRM 3.21.263.6.2.3.7 for required action based on the final status of the application and IRM 3.21.263.6.2.3.8 for additional clerical stripping guidelines.

  6. 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:

    When stripping Form W-7s with and without tax returns, each batch requires a file and suspense folder.

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

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

      Caution:

      If you make a mistake when writing this information, do not write over, scratch out or cover with white-out. Re-do the entire 2″ folder.

    • 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, as they are now re-files.

    • Place all the assigned/rejected Forms W-7 in individual DLN order. Do not keep family packs stapled together.

    Suspended Applications (1 inch folder) Use the batch cart inventory card (10194) to determine the color of the suspense folder.
    • 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

      Caution:

      If you make a mistake when writing this information, do not write over, scratch out or cover with white-out. Re-do the 1″ folder.

    • 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.

      Exception:

      If a family pack suspends, keep it staggered and stapled together in this order: suspended Forms W-7 first, assigned/rejected Forms W-7 behind them, and leave tax returns and Form 2848 attached where they are.

    • 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.

  8. 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 folders

    4. Place 1040 returns on top of the envelopes

    5. Place any copies of remittance with an ITIN on top of the 1040 returns

    6. Place any re-files on top of the remittance with an ITIN

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

    Note:

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

  10. 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.

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

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

Final Status Determination Used in Stripping Process
  1. Stripping action for each application is based on the final status of Form W-7.

  2. Do not separate application packages with the purple Patterns and Trends Identification Desk (PTID) referral form but process as follows:

    1. Associate the Status Sheet to each Form W-7 application

    2. Stagger Form W-7 applications with 1040 tax returns

    3. Keep the envelope with the case

    4. Do NOT staple the cover sheet but attach it with a paper or binder clip. Give to the runner.

  3. Follow the table below after the Final W-7 Status Sheet is printed and associated to the Form W-7:

    If Final Status Page is... Then...
    Assigned An ITIN is assigned;
    • Ensure that each assigned Form W-7 or CP 566 and Form 14415 has a final status sheet printed for it.

    • 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, Form 3949, Information Report Referral, and Form 4868, Application of Automatic Extension of Time to File U.S. Individual Income Tax Return) in the applicable TIN area(s), and on check copies .Attach all IRS forms such as 3949, 4868, 8822, Form W-7 edited as W-7A, schedules, IDRS CP notices, IRS letters/taxpayer correspondence concerning other than ITIN issues, and state tax returns to the latest federal tax return. See IRM 3.21.263.6.2.3.8 for Form 2848/8821. If no return is enclosed, route the items listed in the preceding sentence to the appropriate area per the Document Routing Guide, keeping all documents for the same TIN together. Identical copies of tax returns should be annotated Copy and attached to the original tax return.

      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 ID copies are enclosed for which no Form W-7 is found, the Tax Examiner should have edited the copies with a large red "C" across the page to classify. 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.

    • If return is a prior year or CY with a processable date of 04–23 or after, ensure Form 3471E is attached with RPD edited on line 4. Staple so that Form 3471E faces upward when the tax return is turned over. See IRM 3.21.263.6.10.6 for RPD criteria.

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

    • Detach Forms 3870, Request for Adjustment, and the related tax return. Mail the Form 3870 and tax return to:
      Internal Revenue Service
      ASFR Operations
      POB 9013 Stop 650
      1040 Waverly Ave
      Holtsville, NY 11742

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

    • If working correspondence with several associated DLNs, attach the final status sheet to the first DLN and letter. File the remaining family status sheets directly behind the first DLN.

    • Forward Form W-7 with all attachments (such as copies of ID) to Document Retention (Files). Classify copies of ID for which no Form W-7 is enclosed that are marked with a large red" C" across the page.

    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 3471E 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.

      Note:

      If Form 4868 is present:
      - Edit "ITIN to be Requested" in the TIN field for the primary if no similar statement is present or their TIN field is blank
      - Detach and route to appropriate area as per the Austin Campus Document Routing Guide.


    For applications flagged as questionable ID, leave the envelope with the application.

    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 the color representing a specific time frame. For example, 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 6981).

    • 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. Until further notice, sort all R 98 cases in DLN order to await replies.
    • Ensure that every rejected Form W-7 or CP 566 and Form 14415 has a final status sheet printed.

    • Ensure that "ITIN Reject" is edited on all tax return(s), Forms 2848, Forms 4868, and check copies in the applicable TIN area(s). Attach all IRS forms such as 3949, 4868, 8822, Form W-7 edited as W-7A, schedules, IDRS CP notices, IRS letters/taxpayer correspondence concerning other than ITIN issues, and state tax returns to the latest federal tax return. See IRM 3.21.263.6.2.3.8 for Form 2848/8821. If no return is enclosed, route the items listed in the preceding sentence to the appropriate area per the Document Routing Guide, keeping all documents for the same TIN together.

      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 if the return is to be processed and requires routing to Entity for IRSN assignment.

      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 copies of ID are enclosed for which no Form W-7 is found, the Tax Examiner should have edited the copies with a large red C across the page to classify. 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.

      Check copies with accounting DLNs must have :
      - a TIN, or ITIN Reject and the ITIN DLN edited on the photocopy.

    • If a renewal Form W-7 with a tax return attached is rejected or suspended, and the TIN box on the return is blank or incomplete, ensure the ITIN number from line 6f is listed on the tax return in the TIN box for the primary, secondary, or dependent.

    • 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.

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

    • 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 Clerical Action Sheet (CAS) annotated with the DLN of the related Suspense case will be attached. Keep all of the documents in the pack intact and associated to the related status sheet. Place in the Suspense Duplicate basket to be associated with the suspended application on the wall.

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

    • Forward Form W-7 with all attachments (such as copies of ID ) to Document Retention (Files). Classify copies of ID for which no Form W-7 is enclosed that are marked with a large red C across the page.

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

    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 (such as DLN or status indicators R 17) on Form W-7 or the tax return. Date stamps should be circled out. These actions should have been completed by the Tax Examiner. The Tax Examiner should have marked copies of ID for which no Form W-7 is found with a large red C across the page to classify. 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 status 2 (CP 574) Flagged This application is in a special Hard Reject 2 status awaiting the taxpayer response.
    • These applications are flagged by the tax examiner for special handling.

    • The tax examiner generated Form 14413(s) for incomplete responses received for suspense notice 14415 (see IRM 3.21.263.5.6). Detach envelope(s) and send to the applicant and the CAA (if applicable).

    • The Final Status sheet will indicate "Hard Reject status 2 (HR 2)" for all applications in this status and these will have CP 574(s) generated.

    • Pull these CP 574(s) and classify as these are not mailed.

    • Associate each Final Status sheet to the correct Form W-7.

    • 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.

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

    • If an incomplete response is received to Form 14415 in HR 2 status, prepare and send Form 14413 Reject Notice (see Exhibit 3.21.263-41 ) to the applicant and the CAA.

    OFAC 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.

    • Attach an OFAC cover sheet with a paper or binder clip. Do NOT staple this cover sheet.

    • Refer to IRM 3.21.263.6.2.3.14 for further processing information.

    Pending The application is in pending status;
    • When printing the final status sheets, sometimes the first page printed is a list of pending Forms W-7. Place listing on top of the batch folder and give to the lead to return to the tax examiner's team lead.

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

  4. Cases in R 99 status are pulled daily from the Suspense wall and placed on a cart for stripping. Sign out one batch at a time by listing your SEID, the time and your team number. Process final status Reject R 99 pages as follows:

    • Annotate “R 99” in red ink in the top left corner of the application on the Status Sheet. The status screen previously showed the Suspense Status. Circle out any other status codes present.

    • If blank, stamp or annotate "ITIN Reject" in the TIN area of any attached return next to the applicant's name. If the applicant is the Primary and/or the secondary (only if Schedule SE attached is for the secondary), write the D.O.B. along the right side of the return in the MM/DD/YYYY format.

    • If Form 2848, Form 8821, or a check copy is not edited with the "ITIN", "ITIN Reject "or "No W-7" in the TIN area, edit before stripping. If copies of ID for which no Form W-7 is enclosed are not edited with a large red C , edit and classify. Attach all IRS forms such as 3949, 4868, 8822, Form W-7 edited as W-7A, schedules, IDRS CP notices, IRS letters/taxpayer correspondence concerning other than ITIN issues, and state tax returns to the latest federal tax return. See IRM 3.21.263.6.2.3.8 for Form 2848/8821. If no return is enclosed, route the items listed in the preceding sentence to the appropriate area per the Document Routing Guide, keeping all documents for the same TIN together.

    • Attach Form 3471E (Edit Sheet) only to R 99 applications from rejected dependents where the return requires a RPD. Edit the R 99 report date as the RPD onto Line 4 of Form 3471E only for returns being sent to processing. See IRM 3.21.263.6.10.6

    • Gather all of the envelopes and place the tax returns on top followed by:

      • Copies of remittances, then

      • Form W-7, then

      • State returns

    • Count all Forms W-7

    • Return batch to the R 99 stripping cart. Enter your completed time and the count of your batch in the cart inventory log.

  5. For R 99 cases, when the primary or secondary applicant rejects for not satisfying suspense conditions, then:

    • Edit the return and all forms such as Forms 2848, 1040-ES/1040-ES(NR), and 4868 for all applicants in R 99 status by writing "ITIN Reject" in the TIN box and the DOB next to the TIN box of the primary/secondary with no TIN. If the Form 1040-ES/1040-ES(NR) has no remittance/correspondence/correction attached to it, do not edit. Classify the Form 1040-ES/Form 1040-ES(NR).

    • If copies of ID for which no Form W-7 is enclosed are not edited with a large red "C" , edit and classify.

    • Route the return with all attachments to Entity for IRSN(s).

      If the primary or secondary rejects and neither has a valid TIN, route the return to Entity. If the secondary is the only Form W-7 rejected, route to Entity ONLY if their Schedule SE is attached. If they have no Schedule SE, route the return to the Pipeline for processing.

      If either primary or secondary has a valid TIN, route the return to the pipeline for processing.

Additional Stripping Guidelines
  1. Listed below are additional stripping guidelines for the Clerical Unit. Route any forms not listed below such as Form 1040-ES and Form 4868, schedules, IDRS CP notices, IRS letters/taxpayer correspondence concerning other than ITIN issues, and state tax returns NOT attached to a federal tax return to the appropriate area per the Document Routing Guide. Keep all documents for the same TIN together.

    If ... Then ...
    Original supporting identification documentation or copies certified by the issuing agency are attached,

    If the R 99 application package contains ID that was returned as undeliverable, prepare a confidential envelope (E-20) and send the ID to the ITIN storage team. Follow these steps (use only blue or black non-erasable ink):
    • Write "passport" in the upper center top of the envelope if ANY of the documents are a passport. If no passport is enclosed, do not write an entry.

    • In the left center of the envelope, write all applicable information present for the primary taxpayer (usually the primary applicant) in three lines as shown below.
      - Applicant’s name (last, first, middle) and date of birth
      - DLN and TIN (if available)
      - Document codes (specify type if not one of the 13)

    • If processing a family pack, write "Family Pack" in the top center above the primary's information.

    • Below these entries in the middle of the envelope, write the dependent(s) information in sets of 3 lines each as shown below:
      - Applicant name (last, first, middle) and date of birth
      - DLN and TIN (if available)
      - Document codes (specify type if not one of the 13)


    The envelope should have a listing for each person with ID enclosed.
    Remove envelope(s) containing the documents and Form 14433 if the application (all applications in a Family Pack)status is Assigned, Rejected (other than Suspense Duplicate ), or Suspended for other than QID . Compare the envelope address to Form W-7 and ensure the address is correct. Forward the unsealed envelope containing the original/certified ID copies to sorting. If the envelope is labeled Family Pack ID, complete the local tax examiner action sheet to return the envelope to the tax examiner.

    Applications in suspense status due to QID are identified by the attachment of Form 14433 to the outside of the envelope. Envelopes containing documents for applications suspended for QID will remain with the application(s) during the suspense period.
    E-20 confidential envelope containing original ID or copies certified by the issuing agency is present, Detach for routing to the designated ITIN team for processing.
    Form 9856, Attachment Alert is present, Detach for routing to Document Retention (Files). Verify the DLN and name control on the Form 9856 AGAINST the Form W-7, if attached.
    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 are attached,
    • Return should have a dollar ($) sign on upper left corner. If missing, annotate.

    • Detach and route the check copy to the Accounting unit if it contains an accounting DLN AND a TIN or ITIN. If an ITIN is edited on the check copy, the name control must also be edited.

    • Detach and route the check copy to the Accounting unit if it contains an accounting DLN AND the check copy is edited ITIN Reject and no other TIN is present. If ITIN Reject is edited on the check copy, the ITIN DLN must also be edited.

    • If an accounting DLN is present and the check copy is edited ITIN Reject, attach the check copy to the front of the return and route to Entity.

    • If no accounting DLN is present, attach the check copy to the back of the tax return or Form W-7 if no tax return is attached.

    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.

    Note:

    If Form 1040-ES or Form 1040-ES (NR) is attached, ensure the TIN field for the primary has one of the following:
    - a TIN
    - "ITIN to be Requested" if no similar statement is present or their TIN field is blank
    - "ITIN Rejected"

    Any Form W-7 package flagged for referral to ITIN areas such as SRT or PTID is present, Detach for routing to appropriate ITIN areas
    Form 4442 is attached, Route the document to the area as indicated in the Austin Campus Document Routing Guide. For example, Form 4442 addressed to Entity should be sent to the mail stop for Entity.
    Form 1725 is attached to documents, Detach Form 1725 and documents and forward with the attachments to the appropriate area per the Austin Campus Document Routing Guide. If multiple Forms 1725 are addressed to the same area, detach the individual Forms 1725 and combine the documents in groups of no more than 12 documents behind a single Form 1725.
    Form 13350 (Registration for e-services) is attached (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 -AUSC, Attn. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Any application contains documents (such as Form W-7 and CP 566) 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 3471E is attached to the back of the tax return(s) that require Form 3471E. See IRM 3.21.263.6.10.6 Ensure RPD is edited on Line 4 of each 3471E 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.

    Refile the Family Pack if any applications are still in Suspense status. Form 3471Es 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 (such as copies of ID ) 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. Keep Form 2848, Form 8821, and any related general power of attorney together. Ensure all pages of Form 2848 are kept together as some Forms 2848 have more than two pages.

    If... Then...
    Form 2848 with annotation "Form W-7" , Attach Form 2848 to applicable Form W-7 application and continue processing (files).
    Form 2848 with annotation "Form 1040" ,
    1. Attach the Form 2848 to the related federal tax return and send with Form 1040 for pipeline processing if an ITIN or "ITIN Reject" is annotated in the TIN area of Line 1 of Form 2848

    2. Classify the Form 2848 if Form 2848 is annotated "No W-7" in the area of Line 1 on Form 2848 or if this TIN area is blank and no Form W-7 is attached for the Form 2848 taxpayer.

    Form 2848 with annotation "Form 1040" but no return is attached, Detach Form 2848 and route per the Local Routing Guide.
    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. Attach the original Form 2848 to the related federal tax return and send 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" , Attach the original Form 8821 to the related federal tax return 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.


    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 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. If the Technical Unit has classified any of the items below, refer to your lead/manager. Do not classify the following:

    • Original supporting documents. If in doubt, treat as original. If an envelope has a C written on it and contains an 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). Do classify Forms 2848 annotated Form W-7 that have No W-7 in the TIN area or the TIN area is blank and no Form W-7 is attached.

    • 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

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 tax returns for any attached state tax returns and if found, remove and route per local Document Routine Guide.

    • 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 tax examiner.

    • 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.

    • Remove all envelopes and separate into domestic and international mail. Insure that Form 14433 is correctly addressed. Seal all self-addressed stamped envelopes (SASE). Bundle into groups of 50.

    • Count the Forms W-7 in assigned and rejected folders. Ensure that no Form 1040 related form, schedule, or correspondence such as Form 2848, K-1, CP 11, or CP 12 is attached. If found, remove and either attach to the tax return or give to the Lead for routine as applicable. Remove any local color tags. Write the count on the short slanted side of the 2” folder in red ink. Put your SEID under the count.

    • Count the Forms W-7 in the suspense folder. Write the count and your SEID on the back of the colored 10194 card.

    • 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. When Form 3471E is attached, ensure the RPD is edited on line 4.

    Separate with/without remittance.
    International Return Verify it is an international return by checking for:
    • International address

    • Form 1040NR

    • Form 1040NR-EZ

    • Form 1040-PR

    • Form 1040-SS

    • Form 2555, Foreign Earned Income

    • Dual status designation

    • Negative of bracketed number on Line 21 of the tax return.

    . When Form 3471E is attached, ensure the RPD is edited on line 4.

    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 to Entity for IRSN assignment ONLY returns with rejected primary/secondary ITINs with the DOB edited in the upper right margin next to their TIN box. If the return only has dependents with "ITIN REJECT" in the TIN boxes, send the return to the pipeline for processing.



    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 to Entity for IRSN assignment ONLY returns with rejected primary/secondary ITINs with the DOB edited in the upper right margin next to their TIN box. If the return only has dependents with "ITIN REJECT" in the TIN boxes, send the return to the pipeline for processing.

       
       
    Re-files (Baskets on the tower) Form W-7 applications with or without returns that have a different DLN sequence number that the batch being worked. This can also include CPs, Correspondence, Undeliverables, Undeliverables CP 566s and R99s.
Statute Return Processing
  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. If a tax return is for a tax year that is three years or more in the past, including domestic, international and otherwise annotated returns, these are delinquent returns requiring expedited statute referral. For example, in processing year 2015, returns for 2011 and prior should be referred to the Statute Unit. Do not include "IRSN Rejects" as statute referrals but do refer those returns marked "copy" . Statute cannot 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.

  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 ITIN applications are rejected, then route the return to Entity Control for further processing.

    • If the primary or secondary ITIN applications are suspended, follow the normal procedure stripping process for the suspended applications. See IRM 3.21.263.6.2.3.7.

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

    • Release Tower

    • Cycle Control Unit (CCU) Tower

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 Entity - Stop 6182
    Domestic Form 1040 With remittance and without remittance may be place in the same box. Take separate counts for each category. Envelopes (USPS Mail) Form 9856 Attachment Alert   State Returns IRSN (ITIN Rejects)" With remittance" and "without remittance" may be placed in the same box. Take separate counts for each category.
      Statute Returns Stop 6824 Re-files (volume required)      
    Form 1040NR (International Returns) "With remittance" and "without remittance" may be place in the same box. Take separate counts for each category          
  3. Empty the baskets of contents and record the volume on the Truck Departure Times (work released) Sheet in the appropriate time slot.

  4. 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.

  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.

    Note:

    Do not place wrapped towers in the dock area earlier than 30 minutes prior to the dedicated run pick up time (6:30 a.m. and 1:30 p.m.). There are additional delivery and pick-up times throughout the day but live work can only be sent on the dedicated runs with a truck seal.

Cycle Control Unit (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 that all assigned/rejected Forms W-7 in the folders have been counted and written on the short right side of the folder. If not, return the work to the sorter.
    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. Ensure each name on the tax return has a TIN or status of "ITIN Rejected" or "No W-7" beside it. If not, refer to the lead. Leads will place Forms 1040 needing no additional ITIN action on the Release Tower.

    • Form W-7 without a status sheet. Leads will place 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 in a box (7-10 folders per box). When you have accumulated 24 boxes, place the boxes in DLN order on a cart, place the boxes starting at the bottom, right to left. Number the boxes "1-4" , "5-8" "9-12" . Turn the cart around and continue the process "13-24" . The last 2 boxes (23 and 24) can be mixed type and out of DLN order but must be marked "MISC" . Take the cart over to the CCU. Wrap the tower and mark it as going to "Files." Place the tower on the dock for pick-up.
  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 that all suspended Forms W-7 in the folder have been counted and that the quantity is on the back side of the 10194 with the SEID of the sorter. If this has not been done, return the work to the sorter.
    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 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.

    • Forms 1040 series returns ONLY when a TIN, "ITIN Rejected" , or "No W-7" is edited beside each name.

    • 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.
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  12. The OSC will process these as follows:

    • "Highly Improbable" , "Improbable" , or "Unable to Conclude" will be considered as CI cleared. Continue processing the Form W-7.

    • "Highly Probable" or "Probable" (rare) applications will have additional instructions given to the OSC by the IA. If no instructions are received within five business days of the e-mail, the OSC will contact the IA for guidance. If the IA advises the application cannot be worked, refer to the work leader to set the application to R 89.

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 is used to hold Form W-7 packages sent Form 14415 via the Hard Reject 2 process. These are held awaiting additional documentation. File these applications in DLN order in subsections for each processing date. Mark the subsections so that it can be readily determined when 65 days have elapsed since the Form 14415 was sent.

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.

Pulling Suspended Cases 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 Form 14415 is received, a Form W-7 application package has a CAS with the DLN of the suspended cases, or the time frame to hold the suspense case has expired.

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

    • 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. If suspense case is not located on the wall, write in red ink "N.O.W." and the current date on the notice or Form 14415.

    • Determine if the suspended case is a single application or part of a family pack. If a single, associate the notice/Form 1415 with the case using paper or binder clips. If part of a family pack , and you have a notice/Form 14415 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/Forms 14415 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.).

    • Pull all cases that have expired their hold time and place in the yellow tag basket. Pull cases by number for the numbered day of the week that you are working. For example, on Monday, pull all folders having a "1" marker and batch them. On Tuesday, pull all folders with a "2" marker.

    • 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 for batching as suspense inventory responses.

Reject Status 98, Hard Reject Status 2 Flagged 65 Day Purge, Reject Status 99 ITN 0099 Report, 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 3471E, Edit Sheet and annotate the 65th day as the RPD only for returns going to processing.

  2. Applicants with Hard Reject status 2 with Form 14415 sent have 45 days to respond. Take the following actions:

    • Daily pull all flagged cases with all attachments when 65 calendar days have passed since the Form 14415 was sent.

    • Stamp or annotate "ITIN Reject" in the TIN areas next to the applicant’s name on any attached return listing the applicant.

    • Attach Form 3471E as needed to the tax return(s) and notate the 65th day as the RPD.

    • Route tax returns with DOB edited next to the primary or secondary applicant’s TIN box to Entity.

    • Route tax returns with a TIN in the primary or secondary taxpayer’s TIN box for processing.

    • Route Form W-7 to Files.

  3. 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,

    • Highlight the DLNs on the report that are found. Write N.O.W. on the report next to the DLNs not found,

    • Place the pulled notices on an empty batch cart in bundles of 50. Pull empty folders from the Suspense wall. When the report is done or the cart is full, give the cart to the clerical lead. The lead will place a sign out sheet with the RPD date the same as the R99 report date on the cart. The cart is now ready to strip.

  4. Form 4442 - Inquiry Referrals

    1. TAC offices will prepare and fax Form 4442, which will list the DLN of the application and the action requested, to the ITIN Unit.

    2. Associate the Form 4442 with the file.

  5. Use the following priority order when working Form 4442(s):

    • Suspense cases from TAC (pull file from suspense wall)

    • General Inquiries

      Note:

      Missing Document Requests (MDRs) should be placed in the appropriate basket in the Lead area.

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 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.

Undeliverable Mail
  1. 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.

  2. 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.
  3. 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.

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 3.21.263.9.

Getting Started
  1. Clerical will prepare carts of work for the Technical Units. Refer to IRM 3.21.263.6.2.1.3 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 3.21.263.9.1.2, 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. To identify the SUBMISSION SOURCE of the Form W-7 and to ensure required information for all fields is entered, review the Form W-7 and the ENTIRE application package BEFORE beginning RTS input. It is the TE's responsibility to:

    • Ensure that ALL relevant information is captured, and

      Note:

      Use abbreviations or acronyms when possible to update the RTS Remarks or Comments field when required. See Exhibit 3.21.263-38 for a listing of common RTS acronyms.

    • 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 on I-20, I-94, or D/S written on the visa page of the passport. When written on the visa page, D/S usually appears on the Department of Homeland Security Customs Border Protection (CBP) admitted date stamp.
    - College name/length of stay indicated on Form W-8BEN
    - Treaty country and article indicated on some Forms 8233.

     

    Note:

    CBP began issuing Form I-94 in electronic format on April 26, 2013, for aliens arriving by air and sea. This I-94 can be printed from the CBP web site. A paper Form I-94 is still issued at the land border ports of entry and will continue to be issued whenever CBP determines the issuance of a paper form is necessary. An I-94 document is NOT required for an ITIN.

    Reminder:

    Form 8233 does not always require a treaty country or article. If the treaty country or article is not on the Form W-7 or Form 8233, continue processing.

  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 (such as stripping and printing of Final W-7 Status Screen).

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. If the Form W-7 is blank with a return attached, edit the Form W-7 with a large red X and attach to the back of the return for routing the return to Entity. If the Form W-7 is blank with no return attached, classify the Form W-7. See IRM 3.21.263.6.3.4.2.4.
    Dependent applicants who submit a passport without a Date of Entry (DOE) as a stand-alone document must submit additional documentation to prove U.S. residency. See IRM 3.21.263.5.6.

  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 renewing their ITIN or 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.

    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.

    Consider Substitute for Return (SFR) returns as valid returns. These are identified with the Form W-7 For IRS Use Only box completed and Form 3870, Request for Adjustment, attached.

    Special action is required when today's date is within 90 days of the assessment statute expiration date (ASED) or refund statute expiration date (RSED) for an attached return. See IRM 3.21.263.6.4.1 and IRM 3.21.263.6.9.6

    Returns (both Form 1040 series and Form 1040NR) with only Form 1099-OID, Form 1099-A, and Form 1099-C payment documents must be cleared as a valid return by the Frivolous Filer Unit before processing the Form W-7. Frivolous Filer will stamp FRPNNNN (4 digit number) in the upper left hand corner of the reviewed return when they have found it not frivolous. Consider these returns valid if all other requirements are met. If the FRPNNNN stamp is not on the return, do not work the case but flag the entire application package for placement in the Frivolous Filer Funny Box for referral. When Frivolous Filer determines a return is frivolous, a cover sheet is attached to the return instructing the return to be routed to Entity for IRSN assignment. Consider the case to have no valid return and select "no" to RTS query tax return attached? . Edit "ITIN Reject" in the TIN field of the attached return with the DOB for the wage earner for IRSN assignment. Enter comments in remarks stating Frivolous Filer determined the return was frivolous for these cases.

  3. If Applicant is renewing their ITIN, they must provide supporting identification documentation that proves their identity and foreign status. If a Renewal Form W-7 is blank or contains partial information such as a signature, a TIN and/or name on line 6e/6f , research RTS using TIN on line 6e/6f if present. If the ITIN has been renewed, edit DLN from renewal application, complete and attach Form 9856 and forward the W-7 to Files. If no renewal is found, classify the Form W-7 . If no renewal is found and a tax return is attached, edit the Form W-7 with a large red X and attach to the back of the return.

  4. Use the entire table below to determine if a return shows a tax filing need:

    Return has money amount shown, They are other than the standard deduction and exemption amounts, Return shows a tax filing need. Select yes for the RTS question Is the tax return valid?
    If... And... Then...
    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 the "Invalid tax reason" menu.

    Caution:

    do not select "Tax return not signed" from the "invalid tax return reason" menu.

  5. 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

    • No schedules are attached but an attached statement indicates the nature of any income exclusion claimed and the amount of such exclusions so that such amounts can be determined, or

    • References to Treasury Regulation 1.6012-1(b)(1)(i) are present.

    Note:

    Form 8843 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 Forms 8843 for routing to Files for retention.

  6. When Form 1040X is received with a Form W-7 application:

    Form 1040X is to renew or 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. If unable to determine the tax return year from the Form 1040X or attachments, consider the tax return year to match the tax return year shown on RTS as previously filed for this applicant. If no prior RTS information is found, consider the tax return year to be the calendar year of the DOE.
    If... Then...
    Form 1040X is for the primary TIN, Consider a valid return if an IRS notice with the primary ITIN or other proof of filing is attached. If no proof of filing is attached, check RTS to see if this return was previously filed. If no prior proof of filing is found, treat as "no tax return attached" to reject the Form W-7. If unable to determine the tax return year from the Form 1040X or attachments, consider the tax return year to match the tax return year as shown on RTS as previously filed. If both a valid Form 1040 series return and Form 1040X return for the same tax year are attached, process as if a valid tax return is attached. See IRM 3.21.263.9.3.1.
  7. 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.

  8. Use caution when deciding if the name on the Form W-2 is a different person than the primary or secondary 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. See IRM 3.21.263.6.3.5.3 and IRM 3.21.263.9.3.1.

  9. 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...
    Jane Doe Public Street Jane D Street Consider the names a match.
    Jane Doe Public Street Jane D Public 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...
    Jane Doe Public Street John Street Do not consider the names a match.
    Jane Doe Public Street Jane Mainstreet Do not consider the names a match.
    Jane Doe Public John Doe Do not consider the names a match.
  10. 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: Name Mainstreet (Legal name as it appears on documents. This entry should reflect your name as it appear on a U.S. tax return.)
    Line 1b: John Doe Avenue (Name at birth if different)
    John Doe Avenue Public A Street Form W-2 #1: Jane Doe
    Form W-2 #2: Name A Mainstreet

    The name on Form W-2 #1 does not match the name on the tax return. 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. Normal ITIN processing should continue as the return is proved valid.
    Note that these entries do not match the name John Doe Avenue on the birth certificate provided:

    • Line 1a (legal name as on the tax return) Name Mainstreet

    • 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.

  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 from a U.S. military installation located outside of the U.S. An APO, FPO, or DPO address indicates U.S. military personnel on a foreign base.

  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 for a new ITIN indicates their reason for submitting the application is to file a U.S. tax return but no return is attached, the applicant must prove a prior federal tax return filing with an open TIN issue. See IRM 3.21.263.5.2 Follow the table below:

    If... Then...
    Applicant is primary AND IDRS notice or other proof of prior filing (such as CP 54, math error, CP 10 or CP 11) is attached,

    Caution:

    CP 567 is NOT proof of prior return filing.

    • Consider the tax return filing requirement met

    • Continue to process the Form W-7

    Applicant is
    • a spouse or dependent AND

    • IDRS notice or other proof of filing ( such as CP 54, math error, CP 10 or 11, .), or Form 1040X or copy of a return listing the applicant as a dependent is attached,

    Caution:

    CP 567 is NOT proof of prior return filing

    • Consider the tax return filing requirement met

    • Continue to process the Form W-7.

    Applicant is
    • a spouse or dependent

    • IDRS notice, Form 1040X or copy of a return is NOT attached that lists the applicant but applicant indicates a prior filing,

    Check the RTS for evidence of a previously submitted application. If the W-7 was previously submitted and failed to assign for any reason other than a tax return not 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 the Form W-7 on the RTS.

    • On the Preliminary "W-7 Application Data Screen" , select "no" to the RTS query "Tax return attached?"

    • Allow RTS to update to the appropriate reject condition (R 17).

    ITIN becomes assigned during case processing, Edit the assigned ITIN(s) to the top center margin of the CP notice.
  14. If the Form W-7 application has Form 4868, Form 1040-ES or Form 1040-ES (NR) attached:

    • ITINs are not required to file the following:


    - Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
    - Form 1040-ES, U.S. Declaration of Estimated Income Tax for Individuals
    - Form 1040-ES (NR), U.S. Estimated Tax for Non-resident Alien forms attached.

    • If Form 4868, 1040-ES or Form 1040-ES(NR) is attached, take the following actions:
      Annotate in the TIN field ONLY for the primary on Form 4868 "ITIN to be requested" if no similar statement is present or their TIN field is blank. Annotate in the TIN field ONLY for the primary on Form 1040-ES/1040-ES(NR) ITIN to be requested if no similar statement is present or their TIN field is blank AND a remittance/correspondence/correction is attached.
      Detach the Form 4868, Form 1040-ES or Form 1040-ES (NR) for immediate forwarding to the pipeline for processing. If Form 1040-ES or Form 1040-ES(NR) has no remittance/correspondence/correction attached, classify the Form 1040-ES/1040-ES(NR).

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 3.21.263.9.3.1.

  2. Multiple W-7 applications may be attached to one single tax return or multiple year tax returns. Maintain integrity of multiple associated Forms W-7 with single or multiple returns.

  3. Only input as a "Family Pack" after you determine that the applications are a true "Family Pack" . If not a "Family Pack" , input the applications as "Single" . A "Family Pack" is always for U.S. resident aliens and always has a primary without a previous TIN. If the primary already has an ITIN, this is not considered a true "Family Pack" . Applications to renew an ITIN are not considered a true Family Pack, unless a New Application is for a primary without a previous ITIN. Process the application as "Single." Combinations of boxes checked on "Family Pack" applications include:

    • "c" and "d" : U.S. resident alien and dependent(s)

    • "c" and "e" : U.S. resident alien and spouse

    • "c" , "e" , and "d" : U.S. resident alien and spouse and dependent(s)

    Note:

    Do NOT treat as "Family Pack" when combinations of boxes "b" and "g" are checked on the Form W-7.

     

    Reminder:

    Forms W-7 must have an acceptable signature. See IRM 3.21.263.6.3.5.16.

  4. Clerical will stagger multiple applications associated to the tax return(s) to assist the TE in readily identifying when multiple applications are associated to the tax return.

  5. In the case of multiple applications associated to tax return(s), process in the following order if associated:

    • Primary RC "c"

    • Secondary RC "e"

    • Dependents RC "d"

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 and identity. This section identifies the types of supporting identification documentation that is acceptable for ITIN processing and their associated documentation code. Dependent applicants who submit a passport without a Date of Entry (DOE) as a stand-alone document must submit additional documentation to prove U.S. residency. See IRM 3.21.263.5.6.

  4. Record at least two (2) pieces of documentation (one for passports; see paragraph (6) below) submitted with the application on the RTS Supporting Identification Documentation Screen. Refer to IRM 3.21.263.9.3.2, 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. Dependent applicants who submit a passport without a Date of Entry (DOE) as a standalone document must submit additional documentation to prove U.S. residency. See IRM 3.21.263.5.6. .

  7. See the following exhibits for further guidance on dealing with supporting identification documentation:

    • Exhibit 3.21.263-4, Potential Work Authorization Visas

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

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

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

    • Exhibit 3.21.263-9, Visas and Counterfoils

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

    Note:

    Dependent applicants who submit a passport without a Date of Entry (DOE) as a stand-alone document must submit additional documentation to prove U.S. residency. See IRM 3.21.263.5.6.

    .

  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.

Reviewing Supporting Identification Documentation
  1. Before entering the W-7 to the ITIN RTS, evaluate the supporting identification documentation for:

    • Validity (must meet certification requirements; see IRM 3.21.263.6.3.4.2.1).

    • Proof of identity, and

    • Proof of foreign status

    • 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 another acceptable document.

    • Dependent applicants who submit a passport without a Date of Entry (DOE) as a standalone document must submit additional documentation to prove U.S. residency. See IRM 3.21.263.5.6

    • Do Not Accept Emergency Passports for New or Renewal applications for Dependents.

    • Certifying Acceptance Agents (CAAs) are required to submit a Certificate of Accuracy (W-7 COA) with the Form W-7 which provides specific identity and foreign status information reviewed by the agent. See IRM 3.21.263.3.2 for a definition of valid COAs.

    • CAAs must also attach copies of the original or certified copies of all supporting identification documents (ID) authenticated for primary and secondary applicants.

    • CAAs must attach copies of original/certified copies of birth certificates or passports authenticated for dependents.

    • All other ID for dependents must be original or certified by the issuing agency. See IRM 3.21.263.5.6 for situations when notarized copies are acceptable.

    • CAAs must provide copies of exception documentation substantiating the exception claimed if a tax return is not present. See IRM 3.21.263.3.2.

    • If the COA is not signed by the authorized representative/responsible officer, the COA is invalid

  2. The table below provides a general description of the 13 types of acceptable supporting identification documents.

    Emergency Passports are acceptable ONLY for Renewals for both Primary and Secondary applicants. The Passport cannot be expired prior to Signature Date of the application.

    Type of Document Definition Features
    Passport

    See IRM 3.21.263.5.6 and paragraph (2) above for special conditions for applicants who submit a passport with no DOE as a stand-alone document .
    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

    • Date of Entry


    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. SeeIRM 3.21.263.9.3.2.1Is the ID Valid?
    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 person’s 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 (also referred to as a Consular Identification Card or CID) usually contain the following characteristics of the holder:
    • Full Name

    • Gender

    • Nationality

    • Date of Birth

    • Photograph

    • Thumb Print

    • ID Number

    • Signature

    • Expiration Date

    U.S. Driver’s License

    A U.S. driver’s license marked with restrictions such as FEDERAL LIMITS APPLY and NOT FOR FEDERAL IDENTIFICATION are valid. A card marked DRIVER'S PRIVILEGE CARD or PERMIT is not a driver’s license and should not be input as a driver's license. See IRM 3.21.263.9.3.2.2
    A document issued by a state government granting the holder the permission to drive in that state. U.S. driver's license will contain:
    • ID Number

    • Full Name

    • Full Address

    • Date of Birth

    • Expiration Date

    • Photograph

    • Other physical characteristics of the holder

    Civil Birth Certificate

    This is required for applicants under age 18 unless a passport is present. If the application indicates that civil unrest in the country of birth prevents securing a birth certificate, pull for the Lead. The Lead will elevate these through proper channels to the ITIN Policy Section for a determination
    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

    Medical records are acceptable ONLY for dependents under 6 years of age.
    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. The medical record must be dated no more than 12 months from the date of the Form W-7 application. 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 or Canada, a DOE is required and the medical record must be from a U.S. facility.
    Foreign driver's 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 driver's 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. driver's 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

    School records are ONLY acceptable for dependent applicants under the age of 18.

    See IRM 3.21.263.5.6 if an applicant is age 18 or over and their documentation includes a passport and a U.S. school record.
    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.

    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 school record must be:
    • Dated and contain

    • Student's name and

    • Course work with grades, and

    • Date of grading period(s) for a term ending no more than 12 months from the date of the Form W-7 application, and

    • School name and address (the address is considered complete if it has the facility's name, city, and state).

    If applicant is from a country other than Mexico or Canada, a DOE is required and the school record must be from a U.S. facility.

    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 applicant attends is sufficient.

    An applicant is considered under 6 if they meet the age requirement:

    - At any time during the school period OR
    - On or before the date of a current nursery school or kindergarten letter. See IRM 3.21.263.6.3.4.2.2
    Visa
    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 3.21.263-9, "Visas and Counterfoils" , for more information. SeeIRM 3.21.263.6.3.5.2 and IRM 3.21.263.6.4.1 for Canada, Mexico, and Bermuda. 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.
    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 "Employment Authorization"


    Input these documents to RTS as USCIS for the Document Type and select no to Is the ID valid? Update the Remarks Screen with TP entitled to SSN and list the ID submitted. Refer the case to the lead to override to R 07.
    They will all have a photo and the full name of the holder along with some identification characteristics.
  3. Use the following priority order to identify acceptable supporting identification documentation:

    • Passport

    • Photo ID. If loose photographs (not attached to any documentation) with no identifying information are found in the W-7 application package, see IRM 3.21.263.6.3.4.2.4.

    • All others such as medical records and school records. A photo is not required if documentation is medical/school record for an applicant under age 14 (under age 18 if a student).

  4. 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 driver's license, and birth certificate. The combination of valid driver's license and birth certificate is acceptable as supporting identification documentation. The expired passport will not considered for the application requirements.

    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.

  5. CAAs:

    • Review supporting identification documents , and

    • Attach copies of the original ID or certified copies (certified by the issuing agency) of the ID authenticated for primary, secondary, and dependent (copies of birth certificates and passports) applicants. CAAs must send original or certified copies of all other dependent ID. See IRM 3.21.263.5.6 for exceptions. Supporting identification 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.

    • The Certificate of Accuracy (COA) must stay attached to the application, do not detach.

  6. Designated Taxpayer Assistance Centers (TAC) can review 11 of the 13 original or certified documents for primary and secondary applicants appearing in person.. They cannot authenticate School or Medical Records. For dependents, they can authenticate only passports, national ID, and birth certificates for dependent applicants appearing in person. Original ID or certified copies are required for all other dependent ID. See Designated TAC offices. Copies of the ID are attached to the Form W-7. All other original ID and all certified ID along with any other required documentation (see IRM 3.21.263.5.6 for applicants who submit a passport with no DOE as a stand-alone document) 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.

    TACs reviewing original passports, birth certificates, and national ID will attach a Field Assistance (FA) Document Action Sheet (DAS) that authenticates that the ID was reviewed.

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

    • Original

    • Certified

    • Notarized documents (acceptable for Military Overseas ONLY)

     

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

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

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

    • See IRM 3.21.263.5.6 for acceptable ID for Military Overseas applicants.


    Finnish documents are certified by Maistraatti and may include a notary seal and apostille. See (4) below.

  3. Original documents are:

    • Not changed from the initial state, and

    • Not a copy or replica of the original



    If reason code "f" is checked and a return is attached, the ID must be original or copies certified by the issuing agency. SEVP ID processing does not apply in these cases. See "ID Certification" in IRM 3.21.263.9.3.2.1

  4. Certified documents such as passports and birth certificates are certified by the issuing agency. This is the foreign agency that issues the ID. For most countries, national government agencies issued the ID and are the ones to certify it. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ :

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ )

    • May have original ribbons, wafers, wax, or eyelet grommets.

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

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



    If at any time during review of the application the employee feels that the risk is high, flag the Form W-7 application package to identify the questionable/altered documents for secondary review as determined by management.

    If the document is both notarized and certified by the issuing agency and meets all certification requirements, consider the document certified by the issuing agency.

    Additional facts about certified documents are listed in the table below.

    Origin Authority/Actions
    Consulates or embassies for foreign countries with foreign diplomatic representatives stationed in the United States Can certify the authenticity of their own country’s government issued documents.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ :
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Can certify their own government issued documents.
    U.S. consul/embassy employees Can certify foreign documents.

    U.S. consul employees may certify the document itself or attach a separate authentication sheet (usually attached with an eyelet grommet). Examples of consul authentication include consul stamps, seals, ribbons, wafers, wax, and eyelet grommets.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Photocopies or faxes of notarized documents of certified documents Are NOT acceptable.
    Faxes or photocopies of certified documents Are NOT acceptable
    Faxed or E-mailed copies cannot be certified.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Finnish Maistraatti (registry offices) are local state administrative authorities Can certify Finnish documents. These state offices are also notary publics so the document may have a notary seal and an apostille. Accept these as certified by the issuing agency.
    The Chinese (People’s Republic of China which includes Hong Kong and Macau) Public Notary office is an agency of the Ministry of Justice of the People’s Republic of China Can certify Chinese documents such as birth certificates, ID cards, and driver's licenses. These officials are notary publics so the document will have notary seal. Accept these as certified by the issuing agency.



    Certified copies from the issuing agency documents (CCIA) are copies of the original document that have been certified by the issuing agency or official custodian of the original record. Use the table below to determine if the CCIA document is valid.

    Reminder:

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

    If... Then...
    CCIA document is from an embassy or consulate office (includes both domestic and foreign offices), Accept the document as valid if it meets all criteria in this IRM section as well as IRM 3.21.263.6.3.4.2, IRM 3.21.263.6.3.4.2.2, and is valid per IRM 3.21.263.6.3.4.4 #.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Statement such as For the Contents of the Attached document, this Consulate assumes no responsibility does not invalidate the certification.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    Note:

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

  5. If the application:

    • Requires a visa

    • Visa is not certified but the passport is certified. Accept the visa as valid when the passport number matches the number listed on the visa.
      This includes:

    • Certified by the issuing agency passports with a visa (enter visa as "CCIA " ).

    • TAC reviewed passport with a visa (enter visa as TAC reviewed).

    • CAA reviewed passports with a visa (enter visa as "CAA Reviewed" ).

      See IRM 3.21.263.9.3.2.1.

  6. Notarized documents can be notarized by a U.S. notary, U.S. State Department, U.S. Consul, or U.S. Embassy employee or foreign notaries. Documents notarized by foreign notaries authorized under the Hague Apostille Convention must have an Apostille attached. See Figure 3.21.263-5 . Some countries issue electronic apostille that follow the format of Figure 3.21.283-6. The seal displayed in the letterhead logo can be considered the apostille seal or stamp. These apostilles usually have a Uniform Resource Locator (URL) web address which is usually listed at the bottom of the apostille. Consider these valid for the attached document. If the document originates in a country that is not a party to the convention, applicants should have the document certified by the foreign authority that issued it.

    Reminder:

    See IRM 3.21.263.5.6 for instances when notarized documents are acceptable.

    :

    Notarized documents:

    • Have a stamp and usually a raised seal

      Note:

      Documents notarized by U.S. notaries may or may not have a signature but a stamp or a raised seal will be present. Consider notaries from a U.S. possession as U.S. notaries. U.S. possessions include Puerto Rico, U.S. Virgin Islands, American Samoa, Commonwealth of Northern Marianna Islands and Guam.

    • Require no additional authentication

    • Have commissions considered valid (current or unexpired) if valid at the time that the document was notarized

    • May be a notarized cover letter indicating that the attached supporting ID has been certified. The cover letter must specify what is being notarized. Accept the cover letter as the notice of notarization for the individual applicant.

    Caution:

    Photocopies or faxes of notarized documents are not acceptable. Faxes or E-mail copies cannot be notarized

     

    Note:

    A notary notarizes a copy of a document to attest that they saw the original document. If the U.S. notary uses black ink, it may be difficult to distinguish copies from originals. If this is the only issue in doubt for the ID, accept the U. S. notarized document as valid.

     

    Exception:

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

     

    Reminder:

    Do NOT accept documents notarized by a foreign notary whose country is not authorized under the Hague Apostille Convention. See Figure 3.21.263-6 for a list of Hague Apostille Convention members. Documents issued by countries not listed in the Hague Apostille Convention must be certified by the foreign authority that issued it.

    .

    Figure 3.21.263-5

    This is an Image: 47942001.gif
     

    Please click here for the text description of the image.

    Figure 3.21.263-6

    Hague Apostille Convention Members
    Albania Dominica Liechtenstein Saint Vincent and the Grenadines
    Andorra Dominican Republic Lithuania Samoa
    Antigua and Barbuda Ecuador Luxembourg San Marino
    Argentina El Salvador Malawi São Tome and Principe
    Armenia Estonia Malta Serbia
    Australia Fiji Marshal Islands Seychelles
    Austria Finland Mauritius Slovakia
    Azerbaijan France Mexico Slovenia
    Bahamas Georgia Moldova, Republic of South Africa
    Barbados Germany Monaco Spain
    Belarus Greece Mongolia Sri Lanka
    Belgium Grenada Montenegro Suriname
    Belize Honduras Namibia Swaziland
    Bosnia & Herzegovina Hungary Netherlands Sweden
    Botswana Iceland New Zealand Switzerland
    Brunei Darussalem India Niue The Former Yugoslav Republic (FYR) of Macedonia
    Bulgaria Ireland Norway Tonga
    Cape Verde Israel Oman Trinidad and Tobago
    China, People's Republic of Italy Panama Turkey
    Colombia Japan Peru Ukraine
    Cook Islands Kazakhstan Poland United Kingdom of Great Britain and Northern Ireland
    Costa Rica Korea, Republic of Portugal United States and its territories
    Croatia Kyrgyzstan Romania Vanuatu
    Cyprus Latvia Russian Federation Venezuela
    Czech Republic Lesotho Saint Kitts and Nevis  
    Denmark Liberia Saint Lucia  
  7. If the supporting identification documentation is in a foreign language, see Exhibit 3.21.263-31"Common Spanish Words" and Exhibit 3.21.263-32"Common German Words" if applicable. If you are unable to understand the document in the foreign language and a certified translation is not attached, request a certified translation. See IRM 3.21.263.9.3.2.1.
    Certified translations MUST be attached to the supporting identification documentation and signed by the official performing the translation. Do NOT accept a certified translation only as a substitute for the supporting identification documentation authenticity. The supporting identification documentation MUST be considered separate from the certified translation. Two documents are required:

    • The original or certified ID, and

    • The certified translation.


    See IRM 3.21.263.5.6 to determine if notarized documents are acceptable.

Document Expiration Dates
  1. Supporting identification documentation must be current and cannot be expired. This section does not apply to Exception Documentation. The current date is defined as follows:

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

    2. Signature date

    3. Today's date minus 10 days

    Document without an expiration date present,

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

    Documents that do not have expiration date and require no expiration date entry to RTS include:
    • School or medical records (see paragraph (5) below)

    • Birth certificates



    Documents that do not have an expiration date and require an 12/31/CY entry in RTS include:
    • Arizona state issued identification cards: some do not display an expiration date

    • Foreign driver’s licenses: some do not display an expiration date

    • Honduran national ID issued after August 29, 1996, display no expiration date.

    • Mexican voter cards issued before 2008 display no expiration date

    For all others without an expiration date, leave blank.
  2. Check both sides or all pages of documents for an expiration date and/or extension date.

    Caution:

    When reviewing a visa, if the expiration date has passed, check for the presence of information that extends the expiration date (Notice I-797A, Form DS-2019, etc.). Notice I-797A from United States Customs and Immigrations Services (USCIS) provides update information on the visa. Although it does not take the place of the visa, when presented along with the visa, and the applicable update (i.e., extension date) is present, it may be accepted. Form DS-2019, Certificate of Eligibility for Exchange Visitor (J -1) Status, identifies the exchange visitor and their designated sponsor and provides a brief description of the program, including the start and end date. administration of the exchange visitor program. See Exhibit 3.21.263-4, Potential Work Authorization Visas, for applicants who may qualify for a SSN, and see Exhibit 3.21.263-9 , Visas and Counterfoils.

  3. If "DS" is noted as the visa expiration date on Form W-7, the visa expiration date is 1 year from the received date of Form W-7. The visa expiration date may be provided by the applicant in subsequent correspondence if not written on the Form W-7.

    Reminder:

    "DS" may be listed on the I-20, I-94, or visa. The "DS" is usually written on the Department of Homeland Security Customs and Border Protection (CBP) "admitted" date stamp on the visa page of the passport. See IRM 3.21.263.6.3.1. The expiration date is one year from the admittance date.

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  5. The Electoral Commission of Jamaica has issued notification that all Voters’ Identification Cards with a December 2017 expiration date will be valid until December 31, 2019. Continue to accept these documents as valid through December 31, 2019.

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

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

    Reminder:

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

    Caution:

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


    Example: Attached birth certificate shows the applicant is a new born and the attached undated medical record only indicates a future visit. This medical record is not valid and must be processed as instructed above.

    Caution:

    A "cita" is not a valid date for a medical record.

    Use the date of service provided or the date on the medical records, whichever is later, to determine the expiration date and whether the record is current (dated no more than 12 months from the date of Form W-7 application).
    • The document expiration date is one year from the date of the last immunization.

    • If only a month and year are provided, use the last day of the month to determine the expiration date.

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

      Reminder:

      No actual expiration date will be input to RTS.

    School Record (official report card or transcript ONLY)

    Reminder:

    these are valid ONLY for applicants under the age of 18; if a DOE is required for the applicant, the record must be from a U.S. facility). See IRM 3.21.263.5.6 if an applicant is age 18 or over and their documentation includes a passport and a U.S. school record.

    These documents are considered current if they are for a school term that ended within 12 month of the date of the Form W-7 application. For example, for a January 2014 application, the school term must have ended January 2013 or later.

    Note:

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

    Reminder:

    No actual expiration date will be input to RTS.

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

    Exception:


    - Suspended for other than questionable ID (S 02).


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

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

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

    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 if Form 14433 is not used to address the envelope. See IRM 3.21.263.6.3.4.2.4.

  4. Ensure compliance with IRM 10.5.1, Privacy and Information Protection, Privacy Policy.

Returning Original Supporting Identification Documents to Applicant
  1. If you have received original supporting identification documentation with the application, it is to support an entry on Form W-7. After you have completed entering all application information into RTS and the account is assigned, rejected, or suspended for other than questionable ID (S 02) , you must return all original supporting identification documentation and certified copies from the issuing agency to the applicant.

    Exception:

    ONLY for cases identified by TAS as "hardship" requesting the return of ID, see IRM 3.21.263.5.10.

    Note:

    When applicants suspended for S 02 status request (by Form 4442 or correspondence) the return of their supporting ID, review the ID for questionable traits (see IRM 3.21.263.5.3.4.4). Copy both sides of all ID showing information on both sides and return the ID to the applicant. Update the Remarks Screen to show:
    - Actions taken with entries such as returned driver’s license and birth certificate per Form 4442 .
    - Whether ID is valid/invalid
    - Any questionable characteristics identified (make entries such as MX VC has different fonts, or no hologram.)

  2. Loose photograph(s) with no identifying information such as name or DOB may be found in the Form W-7 application package. Compare the photograph(s) to their ID in the package (both single and family packs) that have photographs:

    1. If you can determine from a photograph attached to or in an acceptable ID acceptable ID for an ITIN applicant that the loose photograph is the same person, return the loose photograph to that person as shown in the paragraph below.

    2. If you are unable to determine the identity of the person in the photograph(s), process as follows:

    3. Return the loose photograph to the Form W-7 applicant if the photograph was received in a Form W-7 package of a single applicant.

    4. If the loose photograph was received as part of a family pack, return the loose photograph to the primary taxpayer on an attached return or to the primary taxpayer in the family pack if no return is enclosed.

  3. Process the work as follows:

    1. Prepare separate envelopes for the two following categories of supporting identification documentation:
      - Original or certified by issuing agency supporting ID for assigned, rejected, and suspended (not QID) applications
      - Original or certified by the issuing agency supporting ID for applications suspended for QID

    2. Complete (enter DLN, name and address) and print Form 14433 (see Exhibit 3.21.263-40 ) for each envelope containing original or certified by issuing agency supporting ID. Access this form template at Form 14433. Verify that the name, address, and DLN are correct on Form 14433.

      Reminder:

      ALWAYS verify that the contents of the envelope are being sent to the correct recipient(s) and address. See IRM 3.21.263.3.3.

      Caution:

      Make sure 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 if Form 14333 is not used to address the envelope. The same envelope can be used to return both non-questionable and unsigned passports with Form 14415 when Form 14433 is enclosed and used to address the envelope.
      - QID: For envelopes containing documents from applications suspended for QID secure Form 14433 to the OUTSIDE of the envelope.
      - Not QID: For envelopes containing documents for assigned, rejected, suspended (not QID) applications, insert Form 14433 INTO the envelope.

       

      Reminder:

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

       

  4. When addressing an envelope, use the mailing address from the Form W-7 application to return the original supporting identification documentation.

    • When addressing envelopes by hand :
      - Write legibly and do NOT use red ink.
      - Print using block letters (not cursive)
      -All letters must be capitalized (upper case)

    • Ensure that you use the appropriate format (domestic or foreign) for addressing the return envelope. In most circumstances for domestic addresses, the first line contains the applicant's name, second line contains the applicant's street address, and the third line contains the applicant's city, state, and zip code.

    • The foreign address format differs from the domestic format. If taxpayer application includes an envelope with his foreign return address, use that format. Otherwise, enter the country separately on the last line.

    • When mailing overseas, use the proper size envelope to ensure delivery.

  5. For a single application, use the mailing address from the Form W-7 application to return the original supporting identification documentation to the applicant.

  6. For multiple applications with the same U.S. citizen or resident alien listed to the right of d or e and all applications have the same mailing address, mail all documents (including those of the primary taxpayer if an applicant) back in one envelope. If any of the above conditions do not apply or the tax examiner preparing the return mailing package has concerns, return the documents in separate envelopes to the Form W-7 applicants.

    Use an envelope that closely matches the size of the item(s) being returned. For example, if returning only a driver's license, use a standard letter envelope (size 9 1/2 X 4). If returning a birth certificate that was received folded, then return it folded in the envelope closest to the size of the folded document. The envelope should be addressed to the primary taxpayer that is listed to the right of d or e and all applications have the same mailing address. If the primary taxpayer on the tax return does not have a Form W-7 application, return family ID in the following manner:

    • Address the first name line of the envelope to the primary taxpayer that is listed to the right of d or e and all applications have the same mailing address,, for example, Charles Oak

    • Address the second name line of the envelope to the family member(s) with the ID being returned, for example, Joe Maple, Sue Willow, David Pine

    • Use the address on the applicant's Form W-7.


    Use the Table below to mail back ID to the taxpayer:

    If Then
    If ID is received for a taxpayer listed on an attached tax return but no Form W-7 or a blank Form W-7 is present for this taxpayer Mail the ID back in the same envelope with the other documents
    If ID is associated with a taxpayer listed on an attached tax return such as a parent’s ID sent to verify signature on a dependents application. Mail the ID back in the same envelope with the other documents.
    If the ID is for a taxpayer NOT listed on an attached tax return or a blank Form W-7 is received with no tax return attached Flag the ID in a manner determined by local management to send to the designated ITIN team for processing in the LODO per IRM 3.21.263.6.3.4.2.5
    If an applicant is 18 years or older and no legal papers (Power of Attorney or Court Order) are attached designating someone else to act on their behalf. Prepare a separate envelope for them.
    If the applicant attached a self-addressed stamped envelope (SASE), prepaid express mail or courier envelope with their application.
    1. Place the original/certified copies of ID in this envelope. Do not edit the name/address on the SASE

    2. If this envelope has no return address, edit the ITIN mail address as the return address:
      Internal Revenue Service
      ITIN Operations
      P O Box 149342
      Austin, TX 78714-9342

  7. See Exhibit 3.21.263-40, "Form 14433" . Form 14433 is available as a template ("fillable file" ) at the link Form 14433. Complete and print Form 14433 to return the original documents and certified copies. Insert original supporting identification documentation and Form 14433 in envelope. Place envelope(s) directly behind the complete application pack (single or family) and attach (with clip etc.) to the application. Do NOT staple or paperclip the documents that are being returned.

    Do NOT seal the envelope as Quality Review may need to review the documents.

  8. If the Form W-7 has an incomplete mailing address for the applicant that you are unable to perfect (see IRM 3.21.263.6.3.5.5) or is missing the complete address:

    • Place the ID in a confidential (E-20) envelope and edit the envelope with the primary taxpayer’s (from the tax return) full name and TIN (DLN if no ITIN assigned) and, if applicable, the dependent's full name and ITIN (DLN if no ITIN assigned); see IRM 3.21.263.6.3.4.2.5.

    • Flag the envelope in a manner determined by local management for filing in the Loose Documents Database (LODO).

    • Update the Remarks Screen with the disposition of the ID.

Maintaining Supporting Identification Documents
  1. Original identification documents (ID) and copies certified by the issuing agency are returned to the applicant after the Form W-7 is processed. If the United States Postal Service (USPS) is unable to deliver the ID, the mail is returned to the IRS as undeliverable and the envelope mailed with it is usually attached. ITIN employees research for a better address. If a better address is found, the ID is mailed to the applicant. When a better address cannot be found, the ID must be stored in a secure ITIN location and maintained in the Loose Documents Database (LODO) for six months before the ID is classified. Passports are returned to the embassy of the issuing country after being stored for six months. These procedures also apply to loose documents (documents that cannot be associated to any Form W-7 application package); see IRM 3.21.263.6.9.8. A designated team in the ITIN unit maintains these documents.

  2. The designated team does the following to maintain supporting ID:

    • Enter new ID into the LODO database.

    • File and maintain ID in secure storage.

    • Purge ID that has been stored for six months.

    • Classify documents that are not claimed.

    • Process “loose” ID that is found.

  3. LODO is reserved ONLY for original ID or copies certified by the issuing agency. This includes documents required for Form W-7 purposes such as marriage certificates, baptismal records, residency letters, etc. If the document(s) is not in the LODO database and no valid address to return them to the applicant is found, enter the documents in the LODO database as a new record. All information entered in the LODO is taken from RTS, the storage envelope (E-44B), the confidential (E-20) envelope and the document(s). Compare the information on the envelope to RTS information and edit if necessary.

    Note:

    If there is no history item in the RTS Comments Field or Remarks Screen stating the documents were sent to storage, update RTS when the RTS status permits. Make entries such as NBA DOCS IN STORAGE to indicate the location of the documents.


    To enter new undeliverable documents in LODO, open the database and select Input New Record. Using ALL CAPS and NO DASHES, populate the following fields on the primary page:

    1. Last Name: Enter the last name.

    2. First Name: Enter the first name.

    3. Middle Name: Enter the middle name.

    4. Date of Birth: Enter the date of birth.

    5. DLN: Enter the DLN of the primary.

    6. TIN: Enter primary ITIN or SSN, if applicable.

    7. Document Type: Make the appropriate selection for each document. Select "Other ID" forr original documents not listed and enter a description in Remarks. Take no action if the primary does not have documents to be entered.

    8. Source: Make the appropriate selection for each document.

    9. Action Taken: Make the appropriate selection for each document.

    10. Add Dependents: Select the Add Dependent button to enter the dependent’s information and identification documents. Verify all documents are entered. Edit if necessary. Select Save and Close to save the record. Repeat for each additional dependent.

    11. Save Record: Select to save the record in the database.

    12. Auto Number: LODO auto number will generate when the record is saved.

    13. Print Label: Select to print the label for the storage envelope.

    14. Add New Record: Select to input a new record.

  4. Use a window envelope (E-44B) to store each applicant’s documents. Follow the steps below to edit these envelopes:

    1. Select Print Label to print the storage label containing the applicant(s) information and identification documents. Verify the information is correct. Edit if necessary.

    2. Place the label and all associated documents in the storage envelope with the LODO auto number visible through the window.

    3. Place storage envelopes back in the batch to be routed to the designated ITIN team.

  5. These documents are stored in secure cabinets. The envelopes are filed in the order of the auto number printed on the storage label.

  6. If a better address is found for the documents stored in the LODO database, follow the steps below to update the record and return the documents to the applicant:

    1. Verify te address is valid on https://www.usps.com/ .

    2. Verify all documents match information in LODO. Edit if necessary.

    3. Make the appropriate selection in the Action Taken drop-down menu.

    4. Check the Closed box.

    5. Select Save Record to save and close the record.

    6. Prepare a new address label and place in the envelope with the documents.

    7. Remove the storage label.

    8. Seal all envelopes being mailed and place in the outgoing clerical basket with the appropriate coversheet.

  7. If the documents were previously entered in LODO and a better address is NOT found, compare the date you are working the case to the date the document was initially input in LODO. If less than six months, take the following actions:

    1. Update RTS Comments or Remarks indicating documents were sent to storage when the application status permits.

    2. Select Placed in Storage in the Action Taken drop-down menu for the primary and dependents as applicable.

    3. Verify the Closed button is unchecked. If not, uncheck it before saving the record.

    4. Select Print Label to print the storage label containing the applicant(s) information and identification documents. Verify the information is correct. Edit if necessary.

    5. Place the label and all associated documents in the storage envelope with the LODO auto number visible through the window.

    6. Place the storage envelopes back in the batch to be routed to the designated ITIN team for storage.

  8. Purge all LODO documents held in storage for six months. Follow these steps to purge documents:

    1. Select Reports and choose Purge Listing from the drop-down menu. Enter the date.

    2. Pull the storage envelopes for records aged six months or more.

    3. Using the information listed on the storage label, research RTS and IDRS for better address.

    4. Verify any new address found on https://www.usps.com/

    5. If a better address is found, update the Action Taken and prepare the envelope for mailing.

    6. If a better address is NOT found, update the Action Taken and classify the documents. All purged passports must be returned to the embassy of the issuing country. Use the ITIN share drive to create Form 14482 for the applicant and mail the passport to the appropriate embassy. See Exhibit 3.21.263-5 for a listing of embassy addresses.

    7. Click the Closed box and then Save Record to save and closeout the LODO record.

  9. "Loose documents" are original documents or copies certified by the issuing agency that may have been separated from the Form W-7 or tax return. These may be found in the ITIN clerical, extraction, or other areas. A designated ITIN team stores these documents and maintains the information in the LODO.

    To process "loose documents" , research RTS and LODO to locate the applicant and return the documents. See IRM 3.21.263.6.3.4.2.4 . Use the chart below to take appropriate actions:

    If.. Then...
    Status is assigned
    1. Compare RTS to IDRS for the most current address

    2. If an address update to RTS is needed:

      • Select Reason for Change"Current Mailing Address Only"

      • Update the address

      • Enter information in the Comments Field to indicate the document(s) was mailed and to record the old address with entries such as Orig 02 found & mailed; old address (enter the actual old address)

      • Update the address in RTS.

    3. If an address change to RTS is NOT needed:

      • Select Reason for Change "Current Mailing Address Only"

      • Enter information in the Comments Field such as Orig 02 found and mailed

       

    4. Mail the document to the applicant.

    Status is suspended
    1. Complete Clerical Action Sheet to have the case pulled from the Suspense Wall

    2. Update the documentation in RTS and mail to the applicant.

       
    Status is Rejected ejected See IRM 3.21.263.6.10.8
    1. Document(s) satisfies ALL reject conditions

      • Update the application in RTS

      • Mail the document(s) back to the applicant.

    2. Document(s) does NOT satisfy ALL reject conditions

      • Mail document(s) back to the applicant.

    Owner of loose document(s) is NOT found in RTS
    1. Open the LODO and search for the owner.

    2. If a record is found, process the document(s) according to the instructions in this IRM section.

    3. If a record is NOT found, create a new record. See paragraph (3) above

    4. Select Loose - Hold for Research in the Action Taken drop-down menu.

    5. Prepare the storage envelope and place in secure file cabinets in auto number order.

    6. Document(s) are held in research status for 30 days.

    Found Document Search (30 days after initial loose document entry)
    1. Open LODO and select Found Documents.

    2. Select Older Than 30 Days button

    3. Search RTS using information for records with an input date of 30 days or more.

    4. If the applicant is found, update RTS using application status instructions above and mail documents back to the applicant.

    5. If the owner is NOT found in RTS, select Placed in Storage in Action Taken drop-down menu.

    6. Click Save Record to remove the record from the Found Documents report.

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

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

  3. The table below lists some of the common Exception Documentation that Tax Examiners may encounter during processing and provides a general description. Refer to IRM 3.21.263.6.3.5.2 for specific requirements on Exception Criteria.

    Exception Document Description Exception No.
    Partnership Agreement

    Note:

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

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

    Note:

    If the only documentation is a self-generated income statement from a web site (for example, Amazon) filled in by the taxpayer, consider the document invalid. If additional documentation is attached that supports the income (such as a contract or a letter with a postmarked envelope addressed from the withholding agent), consider the documentation valid. See IRM 3.21.263.9.3.2.2 "Remarks".

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

    Caution:

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

    3 or 4
    Form 8288 Series "U.S. Withholding Tax Return for Disposition by Foreign persons of U.S. Real Property Interest" ; "Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interest" ; "Application for Withholding Certificate for Dispositions by Foreign Person of U.S. Real Property Interest." 4
    Non-recognition document Non-recognition document that shows the date of the transaction, the parties involved, and the type of transfer. This includes the deed, Direction to Convey form, a document that identifies the replacement property exchanged, or the transfer of stock. 4
    Broker's Listing Agreement Listing agreement or similar document that identifies the applicant as the seller of the real property. 4
    Form 13350 Registration for e-Services. Used by applicants to comply with Treasury Decision 9363 (TD -9363). 5
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    Caution:

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

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

    Exception:

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

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

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

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

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

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

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

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

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

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

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

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

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

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

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

  10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

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

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

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

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

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

    Example:

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

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

    Caution:

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

  13. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

  15. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    Reminder:

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

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

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

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

    Caution:

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

    Reminder:

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

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

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

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

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

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

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

    1. ≡ ≡ ≡ ≡ ≡ ≡

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

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


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

    Note:

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

  19. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

  20. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

      Note:

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

  21. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

    Caution:

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

  22. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

  23. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  24. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Caution:

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

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

  25. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  26. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  27. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  28. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  29. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Figure 3.21.263-7

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

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

  2. A taxpayer who needs a new ITIN or to renew an ITIN must complete Form W-7 and submit it to the Internal Revenue Service along with a valid U.S. federal tax return (unless renewing or unless Exception criteria is met) and original ID or copies certified by the issuing agency. See IRM 3.21.263.5.6 for exceptions for notarized ID and additional documentation requirements for applicants who submit a passport with no DOE as a standalone document .Supporting identification documentation to substantiate the individual's identity and foreign status must also be attached.

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

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

  5. Treat "n/a, same, el mismo, ninguno" entries as if the field (such as first name or middle name) is blank.

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

  7. Enter the information from Form W-7 on the W-7 Application Input Screen, see IRM 3.21.263.9.3.2.

Application Type Box
  1. The Application Type Box is a new box added to the September 2016 revision of Form W-7. It is located in the area that was formerly the For IRS Use Only Box found on previous revisions of Form W-7. ITIN applicants must select Apply for a New ITIN or Renew an Existing ITIN to indicate the reason for submitting the Form W-7.

  2. The application type is a required entry. Review lines 6e and 6f attachments and the W-7 Potential Duplicate screen to determine if the applicant has a previously assigned ITIN. See IRM 3.21.263.9.3.1.
    Refer to the table below for processing:

    If Then
    One box is checked, Enter the selection made by the applicant.
    Neither box is checked, Review the application to determine if the applicant has a previous assigned ITIN.
    Edit and enter as follows:
    • Select "Apply for a New ITIN" if an ITIN is not found

    • Select "Renew an Existing ITIN" if a previously assigned ITIN is found

    Both boxes are checked, Review the application to determine if the applicant has a previously assigned ITIN. An edit is not required. Enter as follows:
    • Select "Apply for a New ITIN" if an ITIN is not found.

    • Select "Renew an Existing ITIN" if a previously assigned ITIN is found

Reason for Applying
  1. This area on Form W-7 describes the reason the applicant is submitting the application. Any individual who is not eligible to obtain a SSN but who must furnish a taxpayer identification number to the IRS must apply and indicate the reason they are applying for the ITIN.

  2. If the reason for applying is to obtain a new ITIN to file a U.S. tax return, a valid tax return must be submitted with the application for the ITIN to be issued, unless Exception criteria is met or applicants are secondary filers and/or dependents of taxpayers who previously filed tax returns with unresolved TIN issues. A tax return does not need to be submitted to renew an ITIN.

  3. Accept the Reason for Applying as listed by the applicant on Form W-7. If no box is checked or multiple boxes are checked, (other than "a" and "h" OR "f" and "h" ) DO NOT EDIT Form W-7 and DO NOT ENTER into RTS. See Exception below and IRM 3.21.263.9.3.2.2.

    Exception:

    Military overseas spouse and dependent applications may be submitted with box "d" or "e" and an entry on the dotted line besides box "h" for Military Overseas. When entering in RTS, select "d" or "e" as applicable. Do not select "h" but instead select "Military Overseas" from the Exception Dropdown field.

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

    Example:

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

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

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

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

  5. Non-resident alien applicants include expatriates who relinquished their citizenship or terminated their long term residency status. These are identified by the following:

    • Reason for applying must be "a and h" , "b" , "f" , or "g" .

    • Applicant cannot have a SSN even if Form 8854 "Initial and Annual Expatriation Statement" is attached. Note that the applicant may have the U.S. as the COB but left the U.S. to live in another country before obtaining a SSN.


    If applicant meets the above criteria and all other ITIN application requirements are met, refer to the lead to override R 07. See IRM 3.21.263.6.4.1 and IRM 3.21.263.6.4.2.

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

    Reason Box Description Return Required Requirements
    a Non-resident alien required to obtain ITIN to claim tax treaty benefits.
    This is an applicant that has a need for an ITIN other than filing a tax return.

    Note:

    If a return was attached, give the case to your lead to re-batch as "with return." If a return is attached, do NOT process as SEVIS regardless of documentation provided.

    No
    • Used with box "h"

    • Treaty country and article number must be present

    • Exception number 1 or 2

    • Valid exception documentation. See Exception Tables below.

    b Non-resident alien individual who is renewing their ITIN or required to file a U.S. tax return or who is filing a tax return only to claim a refund
    This is a Non-resident alien filing a U.S. tax return.
    Yes if requesting a new ITIN.
    No if renewing an ITIN.
    • ITIN has already been assigned and application is to renew the ITIN.

    • A new ITIN is being requested and Form 1040 series return is submitted.

    • Complete foreign address is required.

    c U.S. resident alien (based on days present in the United States) renewing their ITIN or filing a U.S. tax return.
    This is a foreign individual filing a tax return that is living in the U.S.
    Yes if requesting a new ITIN.
    No if renewing an ITIN.
    • ITIN has already been assigned and application is to renew the ITIN.

    • A new ITIN is being requested and Form 1040 series return is submitted.

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

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

    d Dependent of U.S. citizen/resident alien renewing their ITIN or
    Dependent listed on a domestic Form 1040 series return
    Yes if requesting a new ITIN.
    No if renewing an ITIN.
    • ITIN has already been assigned and application is to renew the ITIN.

    • Form 1040 series return is submitted unless "Military Overseas" is selected

    • An applicant for a new ITIN must be claimed on tax return as a dependent.

    • Date of entry required on Line 6d (unless resident of Canada or Mexico and submitting tax returns 2017 or earlier or Military Overseas)

      Reminder:

      See IRM 3.21.263.5.6 for additional requirements if an applicant submits ONLY a passport without a DOE.

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

    e Spouse of a U.S. citizen/resident requesting a new ITIN
    This is a spouse listed on a domestic 1040 Series return. Spouse renewing their ITIN
    Yes if requesting a new ITIN.
    No if renewing an ITIN.
    • ITIN has already been assigned and application is to renew the ITIN.

    • Generally 1040 series return is submitted unless "Military Overseas"

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

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

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

    Reminder:

    Dependents can claim Reason for Filing Box "f" if claiming exception 2b SEVP. See IRM 3.21.263.6.3.5.2 under exception 2b SEVP.

    Yes (if filing a tax return)
    No (if filing exception "2" or renewing an ITIN
    • A tax return is not required if the applicant is renewing the ITIN or box "h" is checked and applicant claims exception 2 and provides supporting exception documentation.

      Note:

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

    • Line 6a country of citizenship required.

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

    • Line 6d Date of Entry required.

    • Line 6g college, university, educational institution (including high school), research institution or company information required

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

    • A U.S. visa is required unless the foreign address is Canada, Mexico, or Bermuda. See IRM 3.21.263.6.4.1

    • A valid passport is required.

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

      Exception:

      SEVIS applicants, spouses, and dependents are exempt from filing Form 8233. If the SSA reject letter or letter from the DSO is attached, select "Form 8223 to prevent R 07. See IRM 3.21.263.9.3.2.3"

      Note:

      the letter from the DSO may include SSA denial information. See IRM 3.21.263.9.3.2.3"Document Type" .

    g Dependent/spouse of a non-resident alien holding a U.S. visa.
    These are the dependents and spouses of individuals requesting an ITIN to file a Form 1040NR tax return.
    These are the dependents and spouse of individuals renewing their ITIN to file a Form 1040NR tax return.
    Yes if requesting a new ITIN.
    No if renewing an ITIN
    • Line 6d DOE is required.

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

    • A U.S. visa is required unless the foreign address is Canada or Mexico and the country of citizenship is Canada or Mexico. See IRM 3.21.263.6.4.1

    • A U.S. visa is not required if the foreign address is Bermuda as Bermuda does not issue visas. See IRM 3.21.263.6.4.1

    • A valid passport is required unless the foreign address and the country of citizenship is Canada or Mexico.

    h Other/additional information
    .
    Box "h" can be checked alone with exceptions 1, 2, 3, 4, or 5. Valid combinations are:
    • "a" and "h "

    • "f" and "h"

    No
    • Exception criteria is specified here

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

    Note:

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

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

  8. Exception 1, Third Party Withholding on Passive Income. If multiple Form W-7s are attached and each applicant is claiming an exception, do not input as a family pack. Related Information Statements may include Form 1042-S, Form 1099–INT, Form 1099-MISC, or Form 8805, Schedule K-1. Information statement(s) are generally prepared once a TIN has been supplied. Do not consider for exception documentation requirements.
    The term “letterhead used in the following paragraphs is the heading at the top of a sheet of letter paper (stationery). A letterhead may or may not contain a name, address, and a logo or corporate design. Sometimes a background pattern is present. An address may not be present in all letterheads. For example, a company with many branches/locations may just have the company name in the letterhead.

    If... Then applicant must submit...
    1(a) Partners (foreign partnership or U.S.) in a partnership that invests in U.S. with assets that generate income subject to federal withholding/reporting requirements, Copy of the portion of the partnership or LLC agreement displaying EIN of partnership and verifying applicant is a partner in the partnership that is conducting business in the United States.
    CAA submitted applications with partnership information on the COA (including EIN) is acceptable.
    1(b) Individuals who have opened an interest bearing bank deposit account that generates income effectively connected with their U.S. trade or business that is subject to federal information reporting and/or federal tax withholding, A signed letter from the bank on its official bank letterhead, displaying the applicant's name and stating that they have opened a business account which is subject to IRS information reporting and/or federal tax withholding on the interest generated during the current tax year.
    1(c) Individuals who are "resident aliens" for tax purposes and have opened an interest bearing bank deposit account that generates income subject to IRS information reporting and/or federal tax withholding, A signed letter from the bank on its official letterhead, displaying the applicant's name and stating that they have opened an individual deposit account which is subject to IRS information reporting and/or federal tax withholding on the interest generated during the current tax year.
    1(d) Individuals who are receiving distributions during the current tax year of income such as pensions, annuities, rental income, royalties, dividends, etc. that are subject to withholding/reporting requirements. Document or signed letter from the withholding agent that is on official letterhead, shows the individuals name, and requirement for ITIN in order to make distributions during the current tax year which are subject to federal tax withholding and/or reporting requirements.
    Documents for rental income do not have to specifically state subject to federal withholding.
    No statement that the pension/annuities is subject to withholding is required if the letter/document from the withholding agent states that the applicant must obtain an ITIN to avoid duplication of distribution, for example, documents from the Department of Defense, Finance, and Accounting Services.
  9. Exception 2, Wages, Salary, Compensation, Honoraria payments; Scholarships, Fellowships, Grants; Gambling Winnings: related statements may include Form 1042-S. See the table below.

    Caution:

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

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

    • submitting Form 8233 to payer of income

    • A letter of employment from the payer of income or

    • A copy of employment contract or

    • A letter requesting applicant's presence for a speaking engagement, etc. Request can be future dates within the current year.

    With each submission, the taxpayer MUST also submit the following:
    • Tax treaty country and article number

    • Information on Form W-7 / Form W-7SP that supports claiming a tax treaty benefit (require treaty country and article number), and

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

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

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

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

    • SSA Reject Letter (also called a SSA denial letter


    Students on a F-1, J-1, or M-1 visa will not have to apply for a SSN. They are required to provide a SSA reject letter OR a letter from their DSO or RO stating they will not be securing employment in the U.S. or receiving any type of income.
    2(b) continued: Scholarships, Fellowships and Grants from Student and Exchange Visitor Program (SEVP) approved colleges, universities, educational (including high schools) or research institutions

    Caution:

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

     

    Reminder:

    Applications received with tax returns and SEVIS documents do NOT meet SEVIS criteria for exception filing. These applications must be processed as a Form W-7 with return. See IRM 3.21.263.9.3.2.1

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

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

    • Certify the applicant's registration in the SEVIS

    • Certify that the student presented an unexpired passport and visa. Exception: A U. S. visa is not required if the foreign address is Canada or Mexico

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

    • Be signed and dated by a SEVIS official, Principal Designated School Official (PDSO), Designated School Official (DSO), Responsible Officer (RO) or Alternate Responsible Officer (ARO) of a certified school exchange program with a verifiable contact telephone number
      With each submission, the taxpayer MUST also submit the following:

    • Copies of documents used to verify the applicant's identity and foreign status from the approved list of documents as presented in the Form W-7 instructions (passport must include copy of valid visa issued by U.S. Department of State). A U.S. visa is not required if the foreign address is Canada or Mexico.

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

    • Form W-7 must include the treaty country and article number that supports claiming a tax treaty benefit. Reason for applying a and hMUST have a treaty country and article number. Reason for applying f and h CAN have a tax treaty and article but these applicants do NOT have to claim treaty benefits.

    • Letter from DSO or RO stating that the applicant will not be securing employment in the U.S. or receiving any type of income from personal services. Students on F-1, J-1 or M-1 visa will not have to apply for a SSN. They are required to provide a SSA reject (denial) letter OR a letter from their DSO or RO stating that they will not be securing employment in the U.S. See Exhibit 3.21.263-33 for an example of a SEVP certification letter from a SEVP institution. This letter may include statements from the DSO/RO stating applicant will not be securing employment in the U.S.

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

      Exception:

      A U. S. visa is not required if the foreign address is Canada or Mexico.

      and

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

    • SSA Reject Letter (also called a SSA denial letter).


    Students on a F-1, J-1, or M-1 visa will not have to apply for an SSN. They are required to provide a SSA reject letter OR a letter from their DSO or RO stating that they will not be securing employment in the U.S. or receiving any type of income from personal services.
    2(c) Scholarships, Fellowships and Grants from SEVP approved colleges, universities, educational (including high schools) or research institutions
    These procedures apply only to Student and Exchange Visitor Program (SEVP) approved institutions for non-resident alien students and exchange visitors and their dependents classified under section 101(a)(15)(F), (M) or (J) of the Immigration and Nationality Act {8 U.S.C.1101(a)(15)(F),(M), or (J)}. A certification letter is required for each Form W-7 application: primary, associated secondary (spouse) and dependent(s).
    SEVP approved institutions are listed on the Department of Homeland Security web site.
    Applications received with tax returns and SEVIS documents do NOT meet SEVIS criteria for exception filing. These applications must be processed as a Form W-7 with return. See IRM 3.21.263.9.3.2.1
    Individuals (that is, foreign students, scholars, professors, researchers, or any other individual) that are subject to IRS information reporting and/or withholding requirements during the current year and not claiming benefits of a tax treaty, Certification letter for supporting identification documents. The certification letter must:
    • Be on original, official college, university, educational (including high school) or research institution letterhead with verifiable address

    • Provide applicant’s full name and SEVIS number •

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

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

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

    • Be signed and dated by a SEVIS official: Principal Designated School Official (PDSO), Designated School Official (DSO), Responsible Officer (RO) or Alternate Responsible Officer (ARO) of a certified school exchange program with a verifiable contact telephone number
      With each submission, the taxpayer MUST also submit the following:

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

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

    • Letter from DSO or RO stating that they will not be securing employment in the U.S. or receiving any type of income from personal services. Students on F-1, J-1, or M-1 visa will not have to apply for a SSN. They are required to provide a SSA reject letter OR a letter from their DSO or RO stating that they will not be securing employment in the U.S. or receiving any type of income from personal services.
      See Exhibit 3.21.263-33 for an example of a SEVP certification letter from a SEVP institution.

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

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

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

    Form W-7 through the services of an appropriate gaming official serving as an IRS ITIN Acceptance Agent.
    If applicant does not secure the services of a gaming official, they may still file Form 1040NR at the end of the tax year with a Form W-7 and copy of Form 1042-S displaying the amount of tax withheld. The Form 1040NR return should also display the tax treaty article number and country under which they are claiming the treaty benefits.
    If Form W-7 is:
    - From the applicant, and
    - No tax return is attached, and
    - Reason for applying is a and h, exception 2(d) and/or gaming; then edit reason for applying from a and h to b for R 17 to generate.
    If Form W-7 is:
    - From the applicant, and
    - Valid tax return is attached, and
    - Reason for applying is a and h, exception 2(d) and/or gaming; edit reason for applying from 2(d) to b.
  10. Exception 3, Third Party Mortgage Interest: related information statements may include Form 1098. Information Statement(s) are generally prepared once a TIN has been supplied. Do not consider for exception documentation requirements.

    If applicant is ... Then acceptable documentation is...
    Individuals with a home mortgage loan on real property located in the U.S.,
    • Loan commitment letter OR

    • Similar documentation as evidence of a home mortgage loan on U.S. real properly OR

    • HUD-A Settlement Statement identifying mortgage agreement, OR

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

  11. Exception 4, FIRPTA: related information statements may include Form 8288 series. Information statements (Form 8288 series) ARE considered as exception documentation.

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

    • Copy of real estate sales contract, or Settlement Statement (HUD-1) OR

    • Non-recognition document(s) that evidence a transaction

      Note:

      Non-recognition document(s) must show the date of the transaction, the parties involved, and the type of transfer. This includes the deed, Direction to Convey form, a document that identifies the replacement property exchanged, or the transfer of stock.

      Reminder:

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

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

    If... Then submit...
    A non-U.S. representative of a foreign corporation needs to obtain an ITIN for the purpose of meeting their E-filing requirement,
    • Form W-7 with "Exception 5, T.D. 9363" on line "h"
      If applicant only specifies exception number or TD 9363 or Form 1120-F or any similar statement on line h, process as Exception 5 criteria.

    • Form 13350 and Employer Corporate Letter as exception documentation.
      Supporting identification documentation requirements for Form W-7 must also be met.

    • Applicant’s foreign address must be present on Form W-7.

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

Line 1a, Name
  1. At a minimum, the last name must be present. The name on the Form W-7 should match the name on the applicant's ID. See IRM 3.21.263.9.3.2.1 (1) "Does applicant name match documentation?" :

    1. The first name can be a shorter version of the name on the ID and considered a match. For example, "Joe" matches "Joseph" and "Sue" matches "Susan."

    2. The middle name can be shortened to an initial: "L" matches "Lawrence."

    3. The last name must be present on a valid tax return and match the name on the Form W-7 application.

      Exception:

      If no tax return is required as applicant claims an exception, the last name must match the applicant’s ID.

    Exception:

    If a valid birth certificate is attached and the last name differs from the Form W-7, accept the birth certificate as a valid ID if a legal document such as a marriage license, court order, or divorce decree shows the name on the birth certificate is the Form W-7 applicant. At least one other valid ID must be attached.

    Note:

    Some passports have "Geb." or nee immediately after the last name followed by an additional name." Nee" means born and Geb is the German abbreviation for "Geboren" (born). The name that follows is the last name at birth. Note that the last name in the bearer’s signature and last name in the MRZ match the name preceding "Geb." or nee as this is the bearer’s current last name. For example, the current name for "May June Apple Geb. Squash" is "May June Apple" . See Exhibit 3.21.263-32.


    Some Mexican IDs have both name and maiden spouses last name. Consider this a valid ID regardless of naming custom used.

  2. In some circumstances, the applicant uses a different naming custom on their Form W-7 than they did on their tax return.

    • If you have a complete name (first and last) on the Form W-7, always use the Form W-7 as the governing authority for all applicants (primary, secondary/spouse, and dependents).

    • If the first or last name is missing, blank or incomplete on Form W-7 but ID is available to complete these two names, complete the names on the Form W-7. For example, Form W-7 shows the last name as Smith. ID shows the last name as Smith Jones. Edit the last name on the Form W-7 to Smith Jones.

    • If the passport does not support the middle initial, circle it out on the Form W-7 and do NOT enter to RTS.

     

  3. To ensure correct pipeline processing and prevent name control (first four letters of last name) mismatches when the tax return is processed:

    1. Compare the Form W-7 name to the attached tax returns. Verify that the name is spelled correctly and correct any typographical errors. If you can confirm that the person on the tax return is the same person as the Form W-7 , then edit the tax return name control in all capital letters to match the Form W-7 name.

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

    3. Underline the name control on the tax return in red ink for any newly assigned ITIN (primary, secondary, and dependent).

  4. If the last name on the tax return differs from the Form W-7 last name, underline the name control on the tax return. For example, if the W-7 primary applicant last name is Jane Doe and the return shows Doe edit JANE to the tax return in the last name box for the primary.
    Edit only the name control in all capital letter for dependents.
    If the Form 1040 dependent name lines have no room for the name control, write the name control to the immediate left.

    a. Form W-7 John Doe Avenue with Avenue in the last name box; Form 1040 - first dependent name is John Doe A. Edit Aven as the name control in all capital letters immediately to the left of the dependents name as the last name on the tax return.

    b. Form W-7 Jane Doe Public Street- with Public Street in the last name box; Form 1040 - second dependent name Jane D. Public. Edit PUBL as the name control in all capital letters immediately to the left of the dependent’s name as the last name on the tax return.

    c. Form W-7 Main Doe Public Street- with Public Street in the last name box; Form 1040 - third dependent name Main D. Street. Edit STRE as the name control in all capital letters immediately to the left of the dependent’s name as the last name on the tax return.

Line 1b, Name at Birth
  1. Compare to Line 1a to determine if different. Do not consider blank spaces, or hyphens in a name as a substantial difference. The birth certificate is the authority for this line when present. Use the table below to determine appropriate action.

    If ... Then ...
    A birth certificate is present and Line 1b is blank, Edit name on line 1b from the birth certificate.
    A birth certificate is present and the name on Line 1b differs from the name on the birth certificate, Edit name on line 1b from the birth certificate.
    A birth certificate is NOT present and Line 1b is blank, Edit the name on line 1b as provided by the applicant on line 1a.
    If a birth certificate is NOT present and Line 1b has a name, Enter that name.
  2. Verify that the name is spelled correctly, is legible, and is listed in order of:

    • First name

    • Middle name

    • Last name

Line 2, Applicant's Mailing Address
  1. When present, this is the address the IRS will use to return original supporting identification documentation and send correspondence to the applicant. The complete mailing address should be present if it is different from the Foreign Address, Line 3. Use only standard United States Postal Services (USPS) abbreviations when entering a domestic (United States, its possessions and territories, and U.S. military, e.g. APO, FPO and DPO) address. See Exhibit 3.21.263-13 .

  2. If the applicant left this line blank and Line 3, Foreign Address has a complete address, enter the foreign address in both Line 2 and Line 3. If no address is present on Line 2 or Line 3, but a complete mailing address is present on the attached tax return or documentation, enter that address.

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

    Caution:

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

  4. Typographical errors in an address on Form W-7 may be corrected if the information in the application packet will support the change. For example, Form W-7 shows FORREST ST. The tax return shows FOREST ST.

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

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

  6. If a U.S. or foreign street address on Form W-7 matches the street address on the tax return or taxpayer envelope (if no return is available) but additional address information is present on the tax return or taxpayer envelope that is not found on the Form W-7, edit the additional information on Form W-7. Perfect the Form W-7 address to match that on the tax return or taxpayer envelope. For example:

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

    • If Form W-7 has "Bobcat Dr" but the taxpayer envelope has "Bobcat Dr 19" , edit "19" .

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

Line 3, Foreign Address
  1. At a minimum, a foreign country must be present.

    Exception:

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

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

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

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

    Exception:

    Some middle eastern countries only have box numbers for addresses.

  5. If this line is blank, the country where the applicant last resided is required. Review Form W-7 and attached identification documentation to determine the last country of residence. If no other source is available, edit to Form W-7 the country listed in these lines in this priority:

    • Form W-7, line 2 (if foreign address)

    • Attached Identification Documentation

    • Line 6a, Country of Citizenship (COC) if available.

    • Line 4, Country of Birth (COB)

Line 4, Birth Information
  1. The applicant is required to enter the Date of Birth (DOB), Country of Birth (COB), and city and state or province (optional) on Form W-7. See Exhibit 3.21.263-31 and Exhibit 3.21.263-32 for common Spanish or German words. Edit GM for Germany and "RS" for Russia if the specific country part is not otherwise specified. Edit SU for South Sudan and Sudan.

    Caution:

    If the applicant was born in the U.S. but submits a Form 4083, "Certificate of Loss of Nationality of the U.S." , the COB remains the U.S. and the account will R 07.

  2. Edit the DOB , COB and state or province on Form W-7 as follows:

    If ... Then ...
    The DOB, COB and state or province is missing or there is a difference between the information on the application and the attached birth certificate,

    Caution:

    A complete (MM/DD/YYYY) DOB is required. No fields (MM, or DD, or YYYY) can be all zeros.

    Edit the DOB, COB and state or province that is reflected on the birth certificate.

    Reminder:

    The COB may be on the passport. Edit the COB from the passport if missing or different on the W-7. See also IRM 3.21.263.6.3.1

    A birth certificate is not present, but two other acceptable documents (one if a passport) contain the same birth date and that date differs from Form W-7,

    Note:

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

    Edit the birth date from those documents.
    A birth certificate is not present and two other acceptable documents contain different birth dates and neither matches the Form W-7 entry, Leave the entry blank in RTS for S 06 to generate.
    Applicant does not provide a complete (MM/DD/YYYY) DOB and you are unable to perfect from the valid ID, Leave the entire entry blank in RTS for S 06 to generate.
  3. Verify that the DOB format is in U.S. format (MM/DD/YYYY). If the date is in a format other than U.S., then perfect.

    Example:

    April 26, 1954 = 04261954

    Example:

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

    Note:

    If any of the fields are all zeros, leave the entry blank for S 06 to generate

  4. If a Date of Death (DOD) is noted, refer to IRM 3.21.263.6.9.2

Line 5, Gender
  1. This entry identifies the gender of the applicant. Refer to the table below for guidance on the gender.

    If... Then...
    No box is checked, Review supporting identification documentation to determine gender. Edit as appropriate and enter on RTS.
    Both boxes are checked, Review supporting identification documentation to determine gender. Edit as appropriate and enter on RTS.
    Unable to determine gender, Take no action.
    If gender other than male or female is noted on Form W-7 or supporting identification documents, Take no action.
    One box is checked and the entry does not match the information on one or more supporting documents, Leave blank.

    Caution:

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

Line 6, Other Information
  1. The "Other Information" area of the Form W-7 captures information pertaining to the applicant and their additional supporting identification documentation and exception documentation, if applicable.

Line 6a, Country(ies) of Citizenship
  1. The applicant is required to enter this line on Form W-7. If the applicant entry on Form W-7 can be easily translated (e.g., Mexican to Mexico), then accept. However, do not accept a state/province as a valid country of citizenship. If the applicant leaves this line blank and a passport is present, edit Form W-7 with the Country of Citizenship (COC) from the passport; otherwise leave blank. If the COC on Form W-7 differs from the COC listed on the passport, circle out the COC and edit the COC information from the passport on Form W-7. If the COC from the passport is not on the drop-down list, do not enter. If the applicant submits a Form 4083, Certificate of Loss of Nationality of the U.S. issued by the State Department, enter the COC as indicated on the Form W-7 application.

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

  3. If the COC is South Sudan, edit "SU" .

Line 6b, Foreign Tax Identification Number
  1. This entry identifies the applicants foreign identification number.

Line 6c, Type of U.S. Visa
  1. When the reason for applying box "f" or "g" is checked, a valid passport, U.S. visa and line 6c are required of the applicant. A U.S. visa is not required if the foreign address is Canada, Mexico, or Bermuda. See IRM 3.21.263.6.3.5.2

  2. If D/S (duration of stay) is noted as the visa expiration date on Form W-7 or the on the ID, see IRM 3.21.263.6.3.1 and IRM 3.21.263.6.3.4.2.2 .

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

Line 6d, Identification Documents Submitted, and Date of Entry (DOE)
  1. This information describes documentation used to support the applicant's identity. It may have already been considered by the Tax Examiner in the earlier review of the supporting identification documentation.

  2. Tax Examiners must ensure that the Date of Entry, which is also included on Line 6d, is not omitted. If incomplete on Form W-7 but a year and month is present, edit as the last day of that month. If the DOE is missing or incomplete but a copy of their I-94 has an entrance date showing when they entered the U.S. or their passport has a CBP admitted date stamp, edit that date as the DOE. The CBP stamp is usually found on the visa page of the passport. If multiple entrance dates are present on the passport, use the earliest entrance date.

  3. Dependent applicants who submit a passport without a Date of Entry (DOE) as a stand-alone document must submit additional documentation to prove U.S. residency. See IRM 3.21.263.5.6.

  4. Applicants usually require a date of entry if they are selecting W-7 reason box "c" , "d" , "e" , "f" , or "g" . A date of entry is not required if W-7 reason box d is checked, a tax return for 2017 or earlier is attached, and the applicant is a resident of Canada or Mexico or Military Overseas. Effective January 1, 2019, a date of entry will be required for dependent applicants from Canada or Mexico who submit a tax return for 2018 or later.

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

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

Line 6e Previous assigned Individual Taxpayer Identification Number (ITIN) or Internal Revenue Service Number (IRSN) and Line 6f, Enter ITIN or IRSN.
  1. This section is used to indicate a previously assigned ITIN or IRSN.

  2. If the taxpayer is found to have an ITIN on the W-7 Potential Duplicate screen or the taxpayer indicates a previously assigned ITIN on an attachment but does not complete lines 6e and 6f, edit the previously assigned ITIN and name on the Form W-7 lines 6e and 6f.

  3. When processing a renewal application, research the ITIN in RTS and verify the name under which the ITIN was issued. The taxpayer MUST submit documentation to support a legal name change, such as a marriage certificate, court order or a divorce decree.

  4. Confirm the applicant on Form W-7 is the owner of the ITIN in RTS by verifying:

    • Name at Birth

    • Date of Birth

    • Country of Birth

    • Then, edit line 6e-f if necessary to reflect the first, middle, and last names under which the ITIN was issued.

    • Edit and enter FNU on line 6f first name field for applicants who do not have a first name per the Form W-7, Identification Documents or Potential Duplicate Screen. This will allow the application to renew.

  5. If the name in line 6f is completely different in the First or Last Name fields and no documentation to support a legal name change is attached, take the application to Lead.
    Lead: Take to ITIN Analyst.

  6. Research the name and ITIN on line 6e/6f of the Form W-7. If there is at least one renewal application previously processed in RTS, use the table below:

    No previous renewal application   Process the Form W-7
    If Search Results shows And Then
    An "Assigned" renewal application ITIN has been successfully renewed (renewal application is in Assigned Status and after the 3 day QR period) Edit the DLN of the renewal application and attach Form 9856 for clerical to route to Files if no original/CCIA identification documents are attached .
    • If original/CCIA identification documents are attached, choose the view option for the successfully processed renewal application, select Overlay the batch number to edit Form W-7 and include comment such as "Original 01 of second renewal application returned to applicant" . Return documents according to IRM 3.21.263.6.3.4.2.4 .

    • If there is a correction to the name and/or address, use the appropriate Reason for Change dropdown selection.

    A "Suspended" renewal application Form W-7 and attached documentation Complete a Clerical Action Sheet (CAS) with the DLN of the suspended renewal application. Attach CAS to the Form W-7 to alert clerical to pull the re-batch as CP 566.
    "Rejected" renewal application
    For Applicant Direct rejected renewal applications and the second renewal application is submitted by a CAA or TAC office, enter as a New renewal application.
    Form W-7 and attached documentation will satisfy all reject conditions OR Form W-7 and attached documentation will NOT satisfy all reject conditions and original/CCIA identification documents are attached Complete a Clerical Action Sheet (CAS) with the DLN of the rejected renewal application. Attach CAS to the Form W-7 to alert clerical to re-batch as Correspondence.
    OR Edit the DLN of the renewal application and attach Form 9856 for clerical to route to Files.
    • If original/CCIA identification documents are attached, choose the view option for the successfully processed renewal application, select Correspondence Received – R to edit Form W-7 and include comment such as Original 01 of second renewal application returned to applicant
      Overlay Batch number.
      Return documents according to IRM 3.21.263.6.3.4.2.4

    A "Rejected" renewal application Form W-7 and attached documentation will NOT satisfy all reject conditions and no original/CCIA identification documents are attached Edit the DLN of the renewal application and attach Form 9856 for clerical to route to Files.
  7. If there is anything else besides an ITIN in the ITIN field, move to the IRSN field. ITIN begins with a 9 and middle digits consist of 70 -88, 90-92, 94-99.

Line 6g, Name of College/University or Company
  1. This information should be completed on Form W-7 if the applicant's visa indicates student, researcher, or business visitor and reason box "f" is selected. See IRM 3.21.263.6.3.5.2 and Exhibit 3.21.263-4.

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

    Note:

    Faxed, photocopied, stamped, and electronic signatures are NOT acceptable.

    Exception:

    Faxed signatures are acceptable ONLY for Forms W-7 faxed from gaming officials. See IRM 3.21.263.6.9.4

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

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

    • Have the witness sign and identify themselves as a witness

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

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

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

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

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

    .

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

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

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

    Caution:

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

Form 2848, Power of Attorney and Declaration of Representative (POA) or Form 8821, Tax Information Authorization
  1. The purpose of Form 2848 is to authorize an individual to represent the applicant before the IRS.

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

    • If a valid POA, enter the POA name and "valid POA" in the Remarks Screen. Do NOT revise the signature area of Form W-7 unless this is one of the system identified conditions preventing assignment ;for example S 14).

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

      Caution:

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

  3. Form 2848 may be submitted for multiple tax matters and tax years (e.g., Form W-7, income tax, Form 1040, 2000-2004, etc.). See Exhibit 3.21.263-12 for an example of Form 2848 with the required entries (elements) described in paragraph (5) below.

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

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

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

    • Address

    • Tax identification number

    Note:

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

    Caution:

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

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

    2. A CAF number is not required.

    Caution:

    only individuals can be named as representatives.

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

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

      Note:

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

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

    2. These signature types are acceptable:

      • A thumbprint or X with a witness signature

      • A hand printed (not typed) signature

    3. These signature types are not acceptable:

      • Electronically signed

      • Electronically printed or typed

      • Stamped signature

      Caution:

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

      Reminder:

      A parent may sign for their minor child.

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

    Exception:

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

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

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

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

    Representative Designation, Signature, and Date 2848, Part II

    Reminder:

    this element is not on Form 8821.

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

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

      Note:

      An electronically signed, printed, or stamped signature is NOT acceptable

      .

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

      • Spouse (husband or wife)

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

      • Child (son, daughter, grandchild, stepchild)

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

    Caution:

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

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

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

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

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

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

    Caution:

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

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

    Reminder:

    See preceding instructions for Representative Identification.

    g Enrolled Actuary Enrollment card number issued by Joint Board for the Enrollment of Actuaries
    h Un-enrolled Return Preparer PTIN
    I Registered Tax Return Preparer PTIN
    k Student Attorney or CPA "LITC" or "STCP" and a copy of Special Appearance Authorization letter from OPR
    r Enrolled Retirement Plan Agent Enrollment card number issued by IRS
  7. If any of the required items are incomplete/incorrect, the Form 2848 is invalid. Select "no" to the RTS query "Valid Legal Document supporting Court Appointed Guardian or Power of Attorney received?"

    Example:

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

    Note:

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

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

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

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

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

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

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

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

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

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

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

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

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

  13. Document invalid Form(s) 8821 and the name of the appointee in the Remarks field ( make entries such as invalid 8821 for John Taxpayer).

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

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

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

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

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

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

Acceptance Agent's Use Only Area
  1. This information is required on the application if prepared by an Acceptance Agent and MUST be entered to RTS. If this information is missing on Form W-7, check the Certificate of Accuracy (COA) for the complete information.

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

    Caution:

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

After Initial Input of Application Data

  1. Refer to IRM 3.21.263.9.3.1 and IRM 3.21.263.9.3.2 for information on RTS entry of Form W-7.

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

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

    • Temporary W-7 Status

    • W-7 Potential Duplicate

    • Names Research

    • IDRS DM-1 Research Results Screen

Temporary W-7 Status and Final W-7 Status Screen
  1. The RTS will systemically assign the application a status; see IRM 3.21.263.5.7.

  2. Review the Temporary W-7 Status screen to ensure that the application was input correctly and the assigned status is correct. For example, if R 08 generates, compare the name and TIN entered into RTS with the Form W-7 and return information.

  3. If you find that the assigned status is incorrect based on the information in hand, navigate your way back to the field in question and correct accordingly.

  4. In some cases, Lead referrals may be necessary for override action. When referring cases to the lead to override, update the Comments Field or Remarks Screen with entries such as foreign adoption no DOE req. Before overriding any RTS status, ensure all required Form W-7 data is correctly entered to RTS (especially the DOB) so that the IDRS entity correctly posts.
    Refer to the table below for a list of specific referral conditions.

    S 01
    See IRM 3.21.263.6.3.5.2
    Applicant:
    • Selected Reason for Applying box" f" & box h with Exception 2.
      - Has a foreign address of Canada, Mexico, or Bermuda
      - No U.S. visa is attached

    • Selected Reason for Applying box "f" ONLY with a Tax Return Attached and no F8233

    • Selected Reason for Applying box "g"
      - Has a foreign address of Bermuda OR
      - Has a foreign address of Canada or Mexico and the country of citizenship is Canada or Mexico
      - No U.S. visa is attached

    Refer to Lead for override action.
    Status is ... Because ... Then ...
    S 02
    See IRM 3.21.263.6.3.4.2.
    Applicant sent USCIS ID showing applicant is entitled to SSN, Refer to Lead to override to R 07.
    S 19
    See IRM 3.21.263.6.3.5.12.
    W-7 application is for a foreign child that:
    • Is pending adoption by U.S. citizens that live overseas (other than the military)

    • Meets W-7 requirements (including tax return attached) and

    • Date of entry is not present

    Refer to Lead for override action.
    S 52/ S 54 Applicant:
    • If the dependent’s passport is from a country other than Canada and Mexico and

    • Earliest tax return attached is 2018 or later and

    • Claiming AOTC with the dependent listed on the Form 8863

    Refer to Lead for override action.
    R 03/ R 05 AA History Field shows "Approved/Active" , Refer to Lead to elevate to IPS.
    R 07 Applicant is expatriate but all criteria in IRM 3.21.263.6.3.5.2 is met, Refer to Lead for override action.
    R 13/S 02
    See IRM 3.21.263.6.3.4.2.2.
    Identification documentation was not expired as of the submission date but expired prior to input, Refer to Lead for override action.
    R18 IRM 3.21.263.6.3.5.2 Applicant is SEVIS spouse or dependent rejected for F2, J2, O2 or M2 Visa.

    Reminder:

    For F-2 visa holders, review Form DS-2019 and/or I-20 to verify the applicant is listed as spouse or dependent.

    Refer to Lead for override action.
  5. If applicant submits a passport with no DOE as a stand-alone document and does not meet the specific requirements in IRM 3.21.263.5.6, process the return per IRM 3.21.263.6.3.2 Keep Family Pack applications (including tax returns with the applicant listed) together.

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

    Note:

    When adding a Form W-7 OR performing an "Input Change" or "Update Documentation" action, always make sure the "Assign Final Status" button is selected on the Temporary Status Screen and the Final Status Screen displays to complete the action before continuing on to the next item in the batch.

  7. If :

    1. You assign a new ITIN when you should have renewed an existing ITIN, see your lead immediately.

    2. You assign an ITIN that belongs to another tax payer when you should have renewed an existing ITIN, see you lead immediately.

  8. If you are satisfied that the status is correct, then click the Assign Final Status Button. Before proceeding to the next application, document Form W-7 and the tax return as well as any attached , check copy, CP Notice, Form 2848, or Form 8821 as shown below.
    When family packs submit multiple returns and one has an imminent assessment statute expiration date (ASED) or refund statute expiration date (RSED), refer those returns with both the primary and secondary (if applicable) ITINs assigned to Statute. See IRM 3.21.263.6.2.3.10 to determine imminent ASED and RSED. If either the primary or secondary (if applicable) ITIN is rejected, refer to Entity. Keep remaining returns and suspended dependent Form W-7s on the Suspense Wall for processing.

  9. Process Form W-7 as follows:

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

    2. Write any assigned or renewed ITIN above the title.

    3. If the application rejects, the applicant must reapply or resubmit a renewal Form W-7.

    4. And it is a Renewal application, write the DLN from the assigned application along the right side of the Form W-7. . Use the DLN from the prior application as the search criteria on the Form W-7 Search Screen to locate the assigned ITIN.

  10. Document the tax return as follows:

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

    • Underline in red ink the name control (first four letters of the last name) for any ITIN newly assigned or renewed (primary, secondary, and dependent).

    • Ensure that a TIN status is indicated for each person listed on the tax return prior to release. If no SSN or ITIN processing information is available for a person shown on a tax return, write "No W-7" in the SSN box. This also applies to the spouse when filing status "3" is indicated. If the Form W-7 rejects, the applicant will need to re-apply. Write or stamp ITIN Reject in the TIN box for the primary, secondary, or dependent as applicable.

    • If a renewal Form W-7 with a tax return attached is rejected or suspended, and the TIN box on the return is blank or incomplete, edit the ITIN number from line 6f to the tax return in the TIN box for the primary, secondary, or dependent.
      Do Not write or stamp ITIN Reject.
      Do Not circle or whiteout the ITIN written on the tax return.

    • Write the DOB in MM/DD/YYYY format next to the TIN box for any primary/secondary applicant needing an IRSN. If the secondary is the only spouse rejected, edit the DOB for the return to be routed to Entity ONLY if their Schedule SE is attached. If they have no Schedule SE, the return will be routed to the Pipeline for processing.

    • If either primary or secondary has a valid TIN or applied to renew their ITIN, the return will be routed to the Pipeline for processing.

    • If applicable, complete Form 3471E and attach to the back of the return with Form 3471E facing out. See IRM 3.21.263.6.10.6.

    • If Form W-7 hard rejects because "one cannot calculate tax liability on the tax return," circle out all IRS received dates on the tax return before sending back to the taxpayer. Prepare the envelope to return Forms W-7, documentation, and all tax returns to the primary on the tax return.

    • Verify the tax return is for the same tax year as the" rejected" application. Write "COPY" on the tax return(s). Do not write "COPY" on Form 1040X or any tax return that is annotated "amended" even if you find evidence of a prior submission.

    • Staple multiple copies of the exact same tax return for the same tax year together with the earliest received date return on top (do not stagger these returns). Only edit the top tax return with the ITIN, or "ITIN Reject" , or "No W-7" .

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

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

      Caution:

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

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

      Note:

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

  11. If Form W-7 suspends, do not write anything in the TIN field of the tax return(s) for the applicant.

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

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

    • Three years from the return received date, or

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


    Complete Form 3471E when required for returns being sent to processing. Enter the RPD date on line 4. See IRM 3.21.263.6.10.6 to determine when Form 3471E is required and for instructions on computing the RPD.

  13. If today's date is within 90 days of a return ASED or RSED, look in the upper left margin of the tax return for the Statute Unit clearance stamp. The following stamped information indicates the return has been cleared by Statute:

    • "Cleared for Assessment"

    • "Cleared by Statute"

    • "Delinquent Return" and the date of clearance on the return.


    An employee number and date will also be present for all three categories. If a Statute Unit stamp is not present, notate "T-R-A Statute" in the Remarks screen and take the following actions:

    • If assigned (both primary and secondary, if applicable), notate ITIN(s) on the tax return. These returns will be referred to Statute even if dependent Form W-7s are still pending. Complete Form 3471E when required (all applicants are in final status) for returns ready to be sent to processing. Enter the RPD on line 4. See IRM 3.21.263.6.10.6 to determine when Form 3471E is required and for instructions on computing the RPD.

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

    • If a Renewal application is Rejected, do not write "ITIN Reject" on the tax return.

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

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

  14. OFAC STATUS: The application has been identified by OFAC and requires special handling. Edit the DLN in the upper right corner of Form W-7. Edit the tax return, if applicable, with any assigned ITINs.:

    Do not write OFAC on the tax return

    Once the OFAC Status is displayed on the Temporary W-7 Status , never attempt to navigate back into the application to make changes. Allow the OFAC Status to be set as the Final Status.
    The table below explains how to handle Family Packs that include W-7 Applications in OFAC Status.

    If ... Then ...
    The W-7 with the OFAC status is the primary taxpayer or first application in the Family Pack Continue to enter the entire family pack. The remaining or dependent applications will S 25. If final status is not S 25, pull for Lead to override.
    The W-7 with the OFAC status is one of the dependents in the Family Pack Continue to enter the remaining family pack.



    All OFAC applications must be referred to your Lead, Manager, or designee to be forwarded to the designated OFAC Status Coordinator. OFAC Status W-7 applications, including individual and Family Packs, should be flagged in a manner determined by local management. Do NOT staple the OFAC cover sheet to the application. On a daily basis, the Lead, Manager, or designee will gather all identified OFAC status applications and hand deliver them to the OFAC status coordinator.

  15. Pending Status: The RTS has not been able to process the application to set a final status to the application you are currently working. The RTS will save all the data you have input. You will be able to immediately attempt to correct the pending condition by clicking the Resubmit button. If you are unable to clear the pending status, annotate pending in the upper left corner of the application, annotate the DLN in the upper right hand corner and turn sideways in the batch to alert you that this application still needs to be worked. You will be able to continue entering additional applications by clicking on the Enter Another W-7 Application button.
    Before returning the batch to the cart, try to ensure that all pending applications are completed to final status. If the entire batch is in pending status, replace on cart and advise work leader that this batch must be worked for final status. If a pending application is accidentally left in batch Clerical will bring back to TE for final status assignment.

  16. Check copy: If the check copy has no remittance DLN written as shown in the following example, do NOT edit the check:

    • 20009 XXX XXXXXX

    • 07009 XXX XXXXXX X



    Follow the instructions below for processing check copies:

    Assigned,
    1. Write the primary ITIN and name control on the front of the check copy.

    2. IF the name on the check copy is not that of the primary taxpayer, write the primary taxpayer's name on the check copy.

    If... Then...
    Suspended, Do not edit or write anything on the check copy until the account is in final status (assigned or rejected).
    Rejected, If the primary or secondary applicant rejects and:
    • Neither has a valid TIN, edit ITIN Reject and the ITIN DLN on the check copy.

    • Either has a valid TIN, write that TIN on the check copy.

  17. CP Notices: Document external CP Notices (such as CP 11, 12, 13, 54) by editing the assigned ITIN(s) in the top center margin of the CP Notice when an ITIN is not already present.

  18. Form 2848: Edit the ITIN, or "ITIN Reject" , or "No W-7" in the TIN area of line 1 on Form 2848 after the W-7 Application is processed. Edit even when Form 2848 is invalid.

  19. Form 8821: Edit the ITIN, or "ITIN Reject" or "No W-7" in the TIN area of line 1 on Form 8821 after the Form W-7 application is processed.

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

  21. "Form 3870" , Request for Adjustment: Edit the ITIN in the TIN box of line 1.

  22. Stagger the Forms W-7 and tax returns for family packs.

  23. Copies of ID: Leave copies of ID for Form W-7 applicants with their Form W-7. If copies of ID are received for which no Form W-7 is enclosed, classify these ID copies with a large red "C" across the page.

  24. Always leave the entire application package, including copies of ID and items to be routed elsewhere ( such as state returns, Forms 2848, and Forms 1725 with attachments) together when releasing the work.

  25. If an application or family pack meets the characteristics of an ITIN Identified Application Pattern , attach a red flag for referral to the SRT. This applies to assigned, suspended, and rejected statuses.

    Reminder:

    See also IRM 3.21.263.6.10.7.

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

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

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

    • Date of birth

    • Current Name

    • Name at birth

    • Country of birth



      In addition to matching the above four criteria, the applicant must also match at least one or more of the following areas:

      • The U.S. mailing address on Form W-7 or the tax return (if the only difference is an apartment number, consider the address a match), OR

      • The foreign country in the foreign address on Form W-7 or the tax return, OR

      • Country of Citizenship, OR

      • U.S. Citizen/Resident Alien name and TIN identification (these fields may be matched to the parent's name on the birth certificate for the case in hand), OR

      • Parent's name in the Signature, Delegate or U.S. Citizen/Resident Alien fields (these fields may be matched to the parent's name on the birth certificate in the case in hand), OR

      • A supporting document ID number in the Supporting Document Table or in Line 6d.



      Treat the ID number as a match if any number on the birth certificate in hand matches the birth certificate ID number in RTS for the potential duplicate.

      When in doubt as to whether the application is a duplicate or when other evidence indicates a duplicate, refer to the Lead.

      Be sure to research RTS for duplicate Hard Reject Cases.

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

  4. Refer to IRM 3.21.263.9.3.3 to work cases listed on the potential duplicate screen:

  5. If an ITIN, SSN, or IRSN is identified in the NAMES screen, edit the number on Line 6f of Form W-7. If an ITIN assigns from processing the Form W-7, edit the return for processing. Refer the case to the Lead for merge consideration. See IRM 3.21.263.6.7 .

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

    • Transposition of middle and surname

    • Omission of a middle or surname

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

  8. If all identifying information is not the same for both applications, continue processing the application. If all identifying information is the same for both applications, refer to IRM 3.21.263.9.3.3 .

  9. The work leader will:

    • Verify the duplicate ITIN is valid.

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

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

  10. Review the IDRS Names Research Results screen. See Exhibit 3.21.263-26 .

    1. If a valid SSN is found (see IRM 3.21.263.6.3.5.2 for applications from expatriates), make a note of the SSN for RTS entry and:
      - Select "R 01" from the drop-down box.
      - Enter the SSN found on IDRS in the SSN field.
      - Select "Submit" button.

    2. If a valid ITIN is found, Select No Match - Continue
      - Select "Submit" button.

    3. If no valid TIN is found, select "No Match - Continue" .

Revoke and Override Processing (Leads/Managers Only)

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

  2. The work leader or manager will be able to revoke an assigned ITIN or override a status code. See IRM 3.21.263.9.3.7 and IRM 3.21.263.9.3.8.

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

    Caution:

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

  4. If the user selects the Override Status from the W-7 Application View screen the Override Status screen will display. See IRM 3.21.263.9.3.7.

  5. If the user selects Revoke ITIN from the W-7 Application View screen the Revoke ITIN screen will display. See IRM 3.21.263.9.3.8.

  6. If multiple ITINs have been assigned, see IRM 3.21.263.6.7, for merge guidance.

  7. While performing the revoke action, update the Comments Field to show why the ITIN was revoked. Use wording such as Form 4442 dated MMDDYY from employee 5801XXXXX says merged to XXX-XX-XXXX. Attach the documentation used to request the revocation to Form 9856, Attachment Alert, showing the original DLN of the ITIN application.

    Caution:

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

Quality Review

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

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

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

  4. If an application was assigned, suspended or rejected erroneously, charge an error. If an identification document (ID) has a questionable discrepancy but was processed as valid, charge an error. If an ID is valid but was processed as having a questionable discrepancy, charge an error. See IRM 3.21.263.6.3.4.2, IRM 3.21.263.6.3.4.4 #, and ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. When the review of the work is completed, return the entire application package to the team manager for employee feedback. Any corrections need to be made in RTS with the three day QR period.

Tax Examiner Work Reviewed by Quality Review
  1. Work reviewed by Quality Review is returned to the employee for feedback and any needed RTS input corrections.

  2. Only ITIN leads or tax examiners can input the corrections to RTS. When correcting RTS input within 3 business days of the initial Form W-7 input, select ONLY"input change" as the reason for change. See IRM 3.21.263.9.4.3.

    Caution:

    If any other reason for change is selected, the ITIN will NOT properly post to IDRS.

Secondary Review Team
  1. The ITIN Operations Manager designates tax examiners for the Secondary Review Team (SRT).

  2. The SRT pulls a sample of applications with ID flagged as questionable with orange tags (see IRM 3.21.263.5.3.4.4) from the “W-7 with Return” carts before the carts are released to Clerical for processing. Follow the steps below to pull the sample

    • Locate applications flagged with orange tags

    • Use a skip interval of 10 or less to select applications for secondary review

    • Pull applications and associated family packs from the cart

    • Batch applications in groups of 6-12 for secondary review

      Note:

      The Operations Manager may designate additional Forms W-7 for secondary review.

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

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

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

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

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

      Reminder:

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

      Note:

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

  4. After the SRT review is completed:

    Agrees with the determination that the ID is questionable, Forward the application to Clerical for processing.
    If the SRT reviewer: Then:
    Disagrees with the determination that the ID is questionable, Flag (a manner determined by local management) and list the document number identified to be re-worked. Send the application to the designated team to review and re-work.
  5. Enter the data from each family pack into the "Orange Tag Secondary Spreadsheet" approved by local management. The SRT maintains the spreadsheet database.

  6. Designated teams daily receive re-work from the SRT. Employees on the designated teams review all of the ID associated with the family pack, the RTS Remarks Screen, and the SRT re- work request. After reviewing, follow the steps below:

    If the Designated Team ... Then ...
    Agrees with the SRT questionable ID determination, Re-work the application following any applicable Austin Alert and IRM procedures. Add the applicable statement to the RTS Remarks Screen from the list below:
    • "Secondary Review-determined document not QID" OR

    • "Secondary Review-determined document QID"

    Disagrees with the SRT questionable ID determination, Return the application to the SRT to reach a consensus. If a consensus is not reached, forward the application to the designated manager for a decision.

    .

  7. Regularly review the data from the “Orange Tag Secondary Review Spreadsheet” by using various search criteria to identify patterns of questionable criteria.

  8. Follow the steps below to review all applications flagged with red tags as having patterns (see IRM 3.21.263.5.3.4.4) on the “Form W-7 with Return” carts before they are released to Clerical for processing:

    • Locate the applications flagged with red tags

    • Pull the application and all associated applications (family pack) from the cart

    • Review the entire application pack to determine if the characteristics match a current alert

    • Send the applications for re-work as applicable

    • Forward tax return(s) to IVO as applicable

    • Forward applications to Clerical for processing

  9. Process re-work from the Designated Team as follows:

    If the Designated Team: Then:
    Agrees with Austin Alert determination made by the SRT, Re-work the application following the Austin Alert and IRM procedures. Input the applicable statement to the RTS Remarks Screen from the list below:
    • "Secondary Review-determined application does not match Alert 201X-XXX" OR

    • "Secondary Review-determined application matches Alert 201X- XXX"

    Does NOT agree with the Austin Alert determination made by the SRT, Return the application to the SRT to reach a consensus. If a consensus is not reached, forward the application to the designated manager for a de