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.

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.

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.

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

All Forms 1040 require a red Form W-7 stamp in the lower left corner of the first page of the return.

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.

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.

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

RCO ITIN Batching Function prepares the work for delivery to the ITIN Operations tax examiners.

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

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:

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.

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.

A batch of work is defined as a group of:

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.

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.

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, CP 48 or CP 748 attached.

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

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.

Form 4442 is an internal referral entered on the RTS as Form 4442. A date stamp is required.

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.

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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.

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.

Figure 3.21.263-2

Figure 3.21.263–2 shows a Batch Slip which contains the following elements:ExpediteSEID, Volume, TeamBatch Creation DateEarliest Received DateType of Work (English /Spanish)Form W-7 with Return, Form W-7 without ReturnCP 566 Only /Correspondence (White Mail)UndeliverableWith Return, Without Return

Please click here for the text description of the image.

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

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.

Incoming work consists of:

Batch carts consist of up to 21 file folders containing:

Incoming batch carts contain:

The clerk checking in the batch carts must:

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

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

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.

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:

Batch CP 566 notice responses as follows:

Form 4442 is an internal referral entered in RTS as Form 4442. Form 4442 can be received in paper or fax form. Most Form 4442 are faxed directly to the ITIN Tax Examiner area and they batch the Form 4442. Date stamp paper Form 4442 and batch as “correspondence”.

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.

Follow the steps in the table below for end of shift work:

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:

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:

Tax examiners (TEs) perform various types of technical review including document certification and RTS entry.

Following the TE Identification Document Certification (IDC) process, ITIN Clerical Unit performs additional steps including:

Following TE RTS entry, ITIN Clerical Unit performs additional steps including:

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.

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.

Access the batch in RTS via IRM 3.21.263.9.2.5, Inventory Tracking Search Screen, 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.

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

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

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.

Sign out a batch from the strip/sort cart. Enter your Single-Entry Identifier (SEID) and the time you remove the batch on the strip/sort log located on top of the cart.

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

Associate each FINAL Status Sheet to the corresponding Form W-7.

Detach any forms attached to the W-7 that have been classified by the TE with a large red C. Check IRM 3.21.263.6.2.3.8 for information on documents that may or may not be classified.

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 strip/sort guidelines.

Check for a date stamp when a prior year return or a current year return is received after 4/22/cycle (CY). If no date stamp is present, complete a TAS to return to the TE for correction.

Sort documents in the following categories.

Separate all sealed envelopes into domestic and international mail.

Any applications without a corresponding status sheet, attach a TAS requesting a batch number and give to your Lead. If part of a batch, provide the corresponding batch number and place the applications in the designated area.

When stripping and sorting Forms W-7 with and without tax returns, each batch requires a file and suspense folder. Once the batch is stripped and sorted, place all individual files containing assigned and rejected Form W-7 applications with attached status sheets in DLN order in a 2-inch (Q) folder and files containing suspended applications in a 1-inch (F) folder in DLN order.

Use the table below to prepare file folders.

Count the Form W-7 in the assigned and rejected folder. Write the count on the short-slanted side of the 2” folder in red erasable ink.

Count the Form W-7 in the suspense folder. Write the count on the back of the colored 10194 card in red erasable ink.

Count each Sort and complete a sorting cover sheet.

Sign in the completed batch on the Strip/Sort log; enter time returned.

Count domestic and international envelopes into separate bundles of no more than 25. Deliver to the designated baskets on the Release Tower.

Place all TE corrections in designated area.

Stripping actions for each application are based on the final status of Form W-7.

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

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

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

Listed below are additional stripping guidelines for the Clerical Unit. When no federal tax return is present, 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 Individual Taxpayer Identification Number (ITIN) issues, and state tax returns to the appropriate area per the Document Routing Guide. Keep all documents for the same Taxpayer Identification Number (TIN) together.

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

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

An annotated large red "C" 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:

Designated clerical employees are responsible for ensuring identification document(s) are returned to the person(s) listed on the Form W-7(s). Applications with original / CCIA documentation that was reviewed prior to RTS entry and returned to the taxpayer will include document copies with an Identification Document Certification (IDC) form.

These employees will ensure the applicant’s name, identification document(s) and mailing address are correct using the following:

If the IDC form is present, also ensure the following:

Verify the contents of each envelope:

Self-Addressed Stamped Envelope (SASE) envelope:

Prepaid Envelope (e.g., FedEx, UPS, etc.):

If the name, ID, address, return address and postage are verified, stamp each correct Form 14433 in the lower right-hand corner with your assigned PII verifier stamp, replace the IDs and the Form 14433 in the windowed envelope, and seal the envelope. Ensure the Form 14433 name and address are visible in the windowed envelope.

Reassemble the Form W-7 application(s) and return them to the batch folder. Stamp the lower right-hand corner of the Batch Cover Sheet with your assigned PII verifier stamp once the entire batch has been reviewed. Return the batch to the appropriate cart slot for further processing.

If any discrepancies are identified, return the Form W-7(s) and envelope(s) to the team manager for correction in a manner as determined by local management.

Do Not seal the envelope(s) for Form W-7 applications containing a flag for Secondary Review Team (red flag, orange flag, PTID), a Clerical Action Sheet or ≡ ≡ ≡ ≡. Place the unsealed envelope with the IDs and the Form 14433 into an interoffice envelope and attach to the Form W-7(s).

For incomplete batches, remove the affected DLNs from the batch and associate with the "Batch to Remain Incomplete" printout sheet. Place the unsealed envelope(s) in an interoffice envelope and attach to the Form W-7(s). Route applications as determined by local management.

Original delinquent returns are returns received after the required or extended due date. The Statute Unit must process newly received delinquent returns and forms 1040-X 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 2022, returns for 2018 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.

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.

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.

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

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

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

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

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

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

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 1040-X 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.

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

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

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

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The Suspense Wall consists of Forms W-7 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.

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.

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.

The Suspense Wall goes from right to left for filing purposes. When one 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.

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:

Loose Suspense Forms 1040 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:

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.

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

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

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

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:

Form 4442 - Inquiry Referrals

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

The ITIN Unit has 60 days to return original supporting identification documentation to an ITIN applicant.

If the applicant has not received their original supporting identification document(s) 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.

Any Missing Document Request (MDR) inquiries received in the Clerical Unit will be routed daily to the designated team for appropriate research and actions.

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.

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.

ITIN clerical will take the following actions to complete the process:

If a better address is not found and original supporting identification document(s) is present, the document is routed to the designated ITIN team to maintain the undeliverable file of original supporting identification document(s).

There are two types of documentation that are associated with Form W-7:

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.

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.

Before entering the W-7 to the ITIN RTS, evaluate the supporting identification document(s) for:

The supporting identification document(s) 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.

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.

Use the following priority order to identify acceptable supporting identification document(s):

If a combination of documents is presented, you must determine if the combination is acceptable and meets the required supporting identification document(s) criteria for foreign status and identity. For example, applicant presents expired passport, valid current state driver's license, and valid birth certificate. The combination of valid driver's license and birth certificate is acceptable as supporting identification documentation; therefore, the expired passport will not be considered in terms of foreign status and identity 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.

CAAs:

Designated Taxpayer Assistance Centers (TAC) can review 11 of the 13 original and CCIA ID(s) for primary and secondary applicants appearing in person. They cannot authenticate School (valid for applicants under 18 years old) and Medical (valid for applicants under 6 years old) records. They can only authenticate passports, national IDs, and birth certificates for dependent applicants appearing in person. Dependent applications must include original and/or CCIA ID(s) for all other ID types regardless of the applicant’s age. The Designated TAC offices must also provide: