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

3.21.263.5 
Submission Processing Center (SPC), ITIN Operation Instructions

3.21.263.5.6 
Quality Review

3.21.263.5.6.1  (01-16-2014)
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 3.21.263.8.4.3.

    Caution:

    If any other reason for change is selected, the ITIN will NOT properly post to IDRS.

3.21.263.5.6.2  (01-02-2015)
Secondary Review Team

  1. 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. # Review the sample for questionable ID determination as follows:

    • Disassemble the entire family pack of applications

    • Arrange documents to allow viewing of the same type of document side-by-side. For example, place all birth certificates side-by-side.

    • Complete basic document examination using direct light, transmitted light, side light, magnifying classes, jeweler loupes, ultra-violet (UV) light, or the Mexican government special decoder (for Mexican matricula cards only) as needed to identify security features and to determine if any questionable characteristics are present.

    • Review all parts of the application package (Form W-7s, identification documents, tax returns, Forms W-2, envelopes, etc.) for questionable characteristics/discrepancies as well as patterns and trends. See the “Travel Document Examination Guide”, the Immigration and Customs Enforcement (ICE) “Pocket Guide Reference to Document Security Features and Printing Techniques”, the Edison website, and the most recent edition of the “International ID Checking Guide.” See also IRM 3.21.263.5.3.4.2, IRM 3.21.263.5.3.4.4, Exhibit 3.21.263-9, Exhibit 3.21.263-45, Exhibit 3.21.263-46, and Exhibit 3.21.263-47. The table below gives some relevant IRM sections, figures, and exhibits unique for specific documents. #

      Reminder:

      # REMINDER: Always review all current SERP alerts and Austin ITIN alerts. Note that the SERP alerts for Department of Homeland Security (DHS) alerts do not have expiration dates. Access the SERP and DHS alerts by opening SERP links in this order:
      - SERP Home Page
      - IRM Supplements
      - ITIN Program #

      Note:

      #NOTE: See SERP Alert 14A0431 for Salvadoran ID, 14A0368 for Guatemalan ID, and 13A0210 for Mexican ID. #

    #If a ... Then see the following reference(s) ...
    Passport
    • Figure 3.21.263–4

    • Exhibit 3.21.263–7

    • Exhibit 3.21.263–8

      Reminder:

      See the SERP alerts for the various countries.

      Note:

      If a Mexican passport, see also

    • Figure 3.21.263–15

    • Figure 3.21.263–16

    • Figure 3.21.263–17

    • Figure 3.21.263–18

    • Figure 3.21.26.-19

    Visa/Border Crossing Card
    • Figure 3.261.263–11

    • Figure 3.21.263–12

    • Figure 3.21263–13

    • Exhibit 3.21.263–4

    • Exhibit 3.21.263–10

    • Exhibit 3.21.263–11

    Mexican Voter Registration Card
    • Figure 3.21.263-10

    National ID Card (Consular or Mexican Matricula)
    • Figure 3.21.263–9#

  4. After the SRT review is completed:

    If the SRT reviewer: Then:
    Agrees with the determination that the ID is questionable, Forward the application to Clerical for processing.
    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 decision.
  10. # The SRT reviews a sample of applications from “W-7 with Return” carts before the carts are released to Clerical for processing. This sample review is used to identify potential patterns of questionable documents by shared traits such as:

    • Form W-7 traits (for example, preparation style, font, entries)

    • Same addresses (streets, cities, states, geographic areas)

    • Same address characteristics (for example, PO Boxes, Suites, Apartments)

    • Same/similar dollar amounts on return entries (for example, AGI, ACTC, deductions, refunds, etc.)

    • Same Form W-2 companies

    • Same Form W-2 traits from different companies (for example, same address, font, information placement, etc.)

    • Identification documents and characteristics

    • Characteristics associated with alerts#

  11. # Research applications associated with addresses identified on the RTS Multiple Address List. See IRM 3.21.263.5.6.2.1.#

  12. # When patterns of questionable characteristics are identified, consolidate potential scheme characteristics/discrepancies for the ITIN Operations Manager and the ITIN Analyst. Information should include common traits such as:

    • Document types and characteristics

    • Application package features including Form W-7 preparation, envelopes, family dynamics, filing status, dependents, etc

    • Tax return characteristics including Forms W-2, AGI, ACTC, itemized deductions, refund amounts, etc.

    • Address/geographical areas

    • Tax preparer information


    Note:

    Patterns or emerging issues on the income documents or tax returns may be referred to the Integrity and Verification Operation (IVO) for consideration.

  13. Prepare and submit FA-DAS feedback to TAC in the manner determined by local management.

3.21.263.5.6.2.1  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

3.21.263.5.7  (08-04-2014)
Merging Accounts General Information

  1. The ITIN Unit can revoke a previously assigned ITIN for specific situations. The ITIN Unit may receive referral inquiries from other functional areas requesting revoke action.

    Caution:

    These requests should be sent to the ITIN Unit only after the functional area completes any required merge action.

    Note:

    Revoke actions update the RTS database and convert IDRS records to an abbreviated picture format that prevents any future IDRS transaction from posting. All entity and tax account corrections must be posted on IDRS prior to sending the request to revoke in RTS to the ITIN Unit. These IDRS actions are not handled by the ITIN Unit. Reject back to the originator Form 4442 revoke requests that do not specify that the merge action has posted or is not needed. See IRM 3.21.263.5.10.3.

  2. ITIN merge action on IDRS is necessary if any of the following apply:

    Reminder:

    IDRS merge actions must be completed by the functional areas prior to sending to ITIN Unit.

    • Applicant has been assigned an IRS Temporary Identification Number (IRSN) - the IRSN will be merged to the newly assigned ITIN.

    • Applicant has a previously assigned ITIN - when research indicates the applicant was assigned multiple ITINs, the earliest assigned ITIN will be considered the primary. All others will be merged to that record.

      Exception:

      If a later ITIN has a posted return (TC 150) on the account, it will be considered the primary.

    • Applicant has been assigned a valid SSN from the SSA.

  3. The ITIN Unit may identify a merge condition during initial processing or while working subsequent correspondence from the applicant. Flag for the lead (in a manner determined by local management) and request a merge.

3.21.263.5.7.1  (04-03-2015)
Merge Procedures (Leads Only)

  1. The ITIN Unit may receive Revoke requests as a result of a completed merge action. The ITIN Unit may also identify a merge condition while processing Form W-7. The Lead will work all such cases before releasing the batch to clerical. Leads should refer to the table below for appropriate actions:

    If ... Then ...
    Revoke request is received from a functional area
    1. Prior to taking revoke actions, verify that the information on Form 4442 is correct for the ITIN holder by researching RTS.

    2. Complete revoke actions on RTS only if there is an indication on Form 4442 or attachments that the merge action has already posted on IDRS or is not required by SP Entity or Accounts Management. Otherwise, reject Form 4442 back to the originator.

    ITIN Unit identifies need for merge action
    1. Prepare Form 4442 addressed to Entity requesting a merge and include all TINs (SSN, ITIN) or IRSN for the merge applicant on the referral.

    2. In the case of multiple ITINs, specify which ITIN was issued first. The final decision as to what ITIN will appear on Master File will be left to the functional area that actually performs the merge.

    3. Route the batch and Form 4442 to clerical for processing and routing of Form 4442.

3.21.263.5.8  (01-10-2011)
Acceptance Agent Telephone Contacts

  1. Certifying Acceptance Agents (CAAs) must initially follow routine procedures (including researching Form W-7 and related publications) for answers to questions regarding the status of an ITIN. If they need additional guidance, they may call the dedicated telephone line as noted in their CAA agreement with the IRS.

  2. Designated employees in the ITIN Operations only answer CAA telephone calls that relate to ITIN status or notice inquiries. All inquiries that pertain to tax returns or tax related issues or calls from parties other than CAAs are directed to 1-800-829-1040 (inside the U.S.) or 267-941-1000 (outside the U.S.).

3.21.263.5.8.1  (01-01-2011)
Oral Communication Requirements

  1. In every initial telephone contact with a CAA, telephone employees are required to do the following:

    • Greet the applicant - Identify the Service, your office, provide your name and identification number (badge number) and offer assistance.

      Example:

      "IRS ITIN Operations, this is Mr. Smith, my badge ID number is 1234567. How may I assist you?"

    • Verify Disclosure - See IRM 3.21.263.5.8.2 below.

      Note:

      If the caller is not a CAA or authorized representative, primary or alternate contact of record for a CAA, refer as noted in IRM 3.21.263.5.8(2) above.

  2. Key points for every call include the following:

    • Maintain professional courtesy throughout the call.

    • Determine specific reason for the call.

    • Control direction of the call, and remain focused on resolving the applicants issues.

    • Give accurate and complete assistance necessary to address ITIN status or notice inquiries.

    • Use appropriate hold procedures and place caller on hold only if the information being researched is not readily available. The telephone assistor must explain why the CAA will be placed on hold, ask for permission to place the caller on hold, wait for their response, avoid distractions, explain the delay, and thank the CAA for holding.

    • Determine the action to be taken and advise CAA of the resolution.

    • Use professionalism when terminating the call.

3.21.263.5.8.2  (01-01-2011)
Disclosure for Acceptance Agents

  1. It is the responsibility of all IRS employees to protect taxpayer confidentiality, and to understand when disclosure of taxpayer information is authorized by law.

  2. Assistors on the AA telephone line must first identify the caller and verify that they are speaking with a CAA by securing their name, Employer Identification Number (EIN) and AA Office Code as listed with IRS. The Electronic Filing Identification Number (EFIN) should also be secured for large corporate CAA accounts. Once the caller has provided the information, confirm their CAA status by researching the RTS using the Acceptance Agent Search and Acceptance Agent View Screens.

    Note:

    CAA must be in approved/active status in order to receive information on applicants. Individuals listed as an authorized representative(s), primary or alternate contact of record for a CAA will be treated the same as the CAA for disclosure purposes.

  3. Employees must also verify that the CAA is authorized to receive information on the specific applicant in question. Secure the following information from the CAA and research the RTS for the applicant by using the W-7 Search Screen. See IRM 3.21.263.8.4.1:

    • Name

    • Date of Birth

    • Country of Citizenship (optional)

  4. Once the application in question is located, compare the CAA name, EIN, and office code in the AA Submission Information section of the W-7 Application View screen to ensure the caller is the CAA of record.

  5. The taxpayer's signature on Form W-7 authorizes the IRS to disclose to the CAA only information necessary to resolve matters regarding assignment of an ITIN, including any previously assigned taxpayer identifying numbers.

    Note:

    The Jurat, penalty of perjury statement, found in the Sign Here area of the Form W-7 serves as the authorization to release the information. If you have questions about which information to disclose see your Lead.

  6. Refer to the information in the table below for specific authentication guidance.

    If ... Then ...
    The caller verified all required information and is authorized to receive the applicant information, Continue responding to the inquiry and provide the requested status information and/or notice response action.
    The caller did not meet all disclosure requirements, Do not provide any account or applicant information . Advise the caller that you are unable to disclose information regarding the application because of disclosure provisions. Advise information/notices will be sent to the address of record.

    Note:

    You may discuss general ITIN information but nothing specific to the applicant.

    A third party calls to report a CAA for suspected fraudulent activity, Advise them to E-mail the information directly to ITINProgramOffice@irs.gov

3.21.263.5.8.3  (01-01-2016)
Acceptance Agent (AA) Oral Testimony

  1. Accept oral testimony only if the following has occurred:

    • IRS input/transcription error

    • Applicant transposed numbers or letters in error

    • Address perfection is needed (such as missing apartment number or a transposed house number.)

  2. Do not, under any circumstances, accept oral testimony for signature, exception documentation, when a passport with no DOE is submitted as described in IRM 3.21.263.4.6.

  3. After entering the corrected data, input "Oral Testimony" in the remarks or comments field.

3.21.263.5.8.4  (01-01-2016)
Responding to Certified Acceptance Agents (CAA) Inquiries

  1. Designated ITIN Operations employees responding to CAA telephone inquiries are authorized to:

    • provide status or notice inquiry information to CAAs on their client's applications;

      Example:

      CAA inquires about the status of a client's application or inquires about a notice in hand. RTS indicates that the application is in Suspense status. Advise of the status, the reason for the status, actions/response needed to perfect the application, where to send the required information, and how long the CAA should allow for the ITIN Operation response.

      Exception:

      If the CAA is calling to discuss why they were revoked from the CAA program, advise them that the decision was made by the ITIN Policy Section (IPS). Tell them to email the IPS at itinprogramoffice@irs.gov.

    • reissue notices as appropriate.

      Caution:

      Do not attempt to reissue a notice that was issued less than two weeks ago. If history indicates that the notice has been reissued before, be sure to verify the address with the CAA prior to reissuing the notice. If no change in the address of record or only an address perfection is needed, reissue the notice. If an address change is needed, request must be submitted in writing.

  2. Telephone assistors can check the status of up to five applications for a CAA on a single call. Any CAA status request that exceeds five applicants must be faxed to the ITIN Operation and include the client's full name, DOB, date application submitted, Case Reference Number (if known) and COC (optional). The Austin Fax Number for a CAA is 855-854-8380.

  3. CAA faxed request with ten or less applicants may be worked in the AA Telephone Unit when telephone demands are slow, at management's discretion, if the response can be provided within 24 business hours. If disclosure is met, research the applications that have met the required processing time-lines. Write the status on the list received and reissue the notice, if appropriate, to the address on file. If the applicant is not located in RTS, write "W-7 application not found" in the space provided on the list. Refer to IRM 3.21.263.5.8.5 and IRM 11.3.1.11 for specific faxing guidelines for both receiving and sending faxes. Once the information has been returned to the CAA, staple the fax confirmation sheet to the listing and file it in the AA Listings box under the proper CAA file.

  4. If disclosure is not met, refer to the Customer Service line as indicated in IRM 3.21.263.5.8 above.

  5. All other CAA requests that cannot be worked in the AA Telephone Unit or exceed ten applicants will be placed in a designated basket to be worked. CAAs should be advised that these requests will be worked within 30 calendar days of receipt.

  6. Employees are not authorized to make changes/updates to applications while staffing the CAA telephone line unless it meets AA oral testimony criteria as noted in IRM 3.21.263.5.8.3. This includes no changes to entity information (name or address), DOB, COC, DOE, Reason Codes etc.

  7. When a CAA inquires about the status of their clients application or has received a notice from the ITIN database, determine actions using the table below.

    Note:

    Carefully review all remarks on the W-7 Application View Screen as well as comments on the W-7 History Screen before working the case.

    If CAA inquires regarding... And... Then...
    Status of their client's application, It has been less than seven (7) weeks since the application was submitted, Advise CAA to allow for normal processing time-frame.
    It has been more than seven (7) weeks since application was submitted and applicant has not received any notice, research the RTS for status of the application. If research shows application status is Assign (CP 565 A/B),

    Note:

    If application was filed during peak filing season (January 15 through April 30) or from abroad, allow 9-11 weeks.

    Advise CAA that the ITIN has been assigned and they will receive notification of the number by mail. Reissue CP 565 assignment notice, after verifying mailing address, if appropriate.
    It has been more than seven (7) weeks and research shows application status is Suspense (CP 566),
    1. Advise CAA that the application is in suspense status and additional information required to continue processing the application. See IRM 3.21.263.4.8.1 for ITIN Suspense Reason Codes.

      Caution:

      If the CAA will not be able to submit the application before the 60 day processing period expires then advise CAA that applicant will need to reapply.

    2. If oral testimony is appropriate, and the CAA can provide the correct information, update ITIN database and assign ITIN. Advise CAA that an assignment letter should be received in 2-3 weeks.

    3. If oral testimony cannot be applied, then advise CAA to respond to the notice by securing the necessary information from the applicant and mail to the ITIN Operations.

    It has been more than seven (7) weeks and research shows application status is Reject (CP 567/574),
    1. Advise CAA that the application has been rejected and the reason for the rejection. See IRM 3.21.263.4.8.2 for ITIN Rejection Codes.

      Reminder:

      Review the Remarks Screen. If this shows Form 14415 was sent because additional documentation is required (see IRM 3.21.263.4.6) advise applicant must send the requested ID within 45 days of the date of the Form 14415 for an ITIN to be assigned.

    2. If applicant still requires an ITIN, advise the CAA to respond to the notice by securing the required information from the applicant, and submitting a new application by mail to the ITIN Operations. If the information is not received within 45 days of the date of the letter, no ITINs will be assigned and the return will be processed with an IRS temporary identification number (IRSN) unless the primary taxpayer already has an ITIN.

    Research shows application status OFAC Advise CAA additional time is needed for processing and to allow 90 days from the date of this contact before inquiring again about the status.

    Note:

    Do NOT advise CAA of OFAC status.

    It has been more than seven (7) weeks and research does not show the application in the RTS,

    Note:

    If application was filed during peak filing season (January 15 through April 30) or from abroad, allow 9-11 weeks.

    1. Advise CAA we show no record of application and to resubmit application. If applicant meets TAS criteria, complete Form 911. Advise the CAA of the TAS referral, IRM 3.21.263.4.10.

3.21.263.5.8.5  (01-01-2011)
Methods for Communication of Confidential ITIN Information

  1. Disclosure and security rules must be followed when dealing with CAAs via telephone or electronic media.

  2. Although disclosure rules may allow the disclosure of ITIN information to the CAA, disclosure is prohibited if the information cannot be transmitted by an acceptable secure method.

    Example:

    If you are asked to submit ITIN information via E-mail to a CAA, you cannot transmit that information. Although the CAA has a legal right to that information, E-mail is not an approved secure method. As an alternative, the information can be provided by regular mail or another acceptable method.

  3. Faxing information presents more security vulnerabilities, therefore careful consideration of all disclosure requirements is especially important. For additional information refer to IRM 11.3.1.10. Faxing of ITIN information should only be used in those situations where the CAA has approved use of the faxing method for the information involved. Do not accept faxes of new Form W-7s from CAAs. The only exception to this rule is in the case of gaming industry officials with a special agreement with the IRS. Refer to IRM 3.21.263.5.9.4. Procedures for fax transmissions of ITIN information to CAAs include the following:

    • Verify disclosure before releasing any information to a CAA.

    • Determine the specific information required to properly respond to the CAA's question. Only ITIN status information should be faxed.

    • Verify the CAA's address and fax number. This information should match the information already on RTS. If it does not, do not release information via fax until the CAA updates this information with the IPS.

    • Inform the CAA of the security limitations inherent in the use of the fax.

    • Use a cover sheet, identifying the person for whom the information is intended and the number of pages being transmitted. Do not include confidential ITIN information specific to the applicant on a cover sheet. The information should be faxed in an order in which the cover sheet will become the first page covering the faxed ITIN information.

      Note:

      All cover sheets must contain the following disclaimer statement: "This communication is intended for the sole use of the individual to whom it is addressed and may contain information that is privileged, confidential, and exempt from disclosure under applicable law. If the reader of this communication is not the intended recipient or the employee agent for delivering the communication to the intended recipient, you are hereby notified that any dissemination, distribution, or copying of this communication may be strictly prohibited. If you have received this communication in error, please notify the sender by telephone (collect, if necessary) and return the communication to the address above via the United States Postal Service. Thank you" .

  4. CAA calls to the AA Telephone line should be answered at the time of the call. If it is necessary for the CAA to leave a voice message, the call should be returned within 24 business hours of the time of receipt of the call, unless otherwise directed.

  5. Since ITIN information is protected under disclosure laws, employees may not leave specific applicant information for a CAA on an answering machine or voice mail. Use the following guidelines for leaving information on answering machines or voice mail.

    If... Then...
    The telephone number reached can be verified or authenticated as that of the CAA,

    Note:

    "Verified" or "authenticated" in this case means the greeting on the answering machine or voice mail refers to the CAA being contacted,

    Leave the following information:
    • Your name and ID number

    • Identify the Service and your office (i.e., IRS, ITIN Operations)

    • Indicate that you are calling in response to the CAA's inquiry regarding (name of applicant or reference number) on (date)

    • Return telephone number

    • The name of the person who should return the call

    The telephone number reached cannot be verified or authenticated as that of the CAA,

    Note:

    "Verified" or "authenticated" in this case means the greeting on the answering machine or voice mail refers to the CAA being contacted,

    Leave the following information:
    • Your name and ID number

    • Identify the Service and your office (i.e., IRS, ITIN Operations

    • Indicate that the call is in response to an earlier inquiry/request from an individual at that telephone number

    • Return telephone number

3.21.263.5.9  (10-14-2008)
Special Processing Issues

  1. The following subsections provide assistance with special processing issues.

3.21.263.5.9.1  (01-06-2015)
Foreign Investment in Real Property Tax Act (FIRPTA)

  1. The ITIN unit will receive FIRPTA related ITIN applications both directly through the mail from the applicant or their representative and/or photocopies through the FIRPTA unit in the Ogden Submissions Processing Center (OSPC) or Ogden Accounts Management Center(OAMC).

  2. The following forms are required for Exception 4 FIRPTA applications:

    • Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests, OR

    • Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, OR

    • Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests, AND

    • A copy of the sales contract

  3. Once the ITIN is assigned, annotate it on the FIRPTA Form 8288 series or FIRPTA letters, clearly indicating which ITIN belongs to which applicant (husband or wife) and take the following actions:

    Note:

    The 10 day processing deadline does not apply if the supporting ID does not meet the established guidelines; see IRM 3.21.263.4.6. Continue normal RTS processing for suspended cases. Once the ITIN is assigned, follow the instructions in the table below:

    If... Then...
    Form 8288 or Form 8288-A and Form W-7 is received at OSPC, OSPC will:
    • Photocopy Form 8288 / Form 8288-A.

    • Mark or stamp "copy" .

    • Attach copy of Form 8288 / Form 8288-A to the original Form W-7 and associated documentation (may include original passports, medical or school records, photo ID, etc.).

    • Send Form W-7 package to AUSPC via Form 3210 using UPS Next Day Air.

    Note:

    Form W-7s will be shipped to AUSPC on Monday, Wednesday, and Friday

    . Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on copy of Form 8288/Form 8288-A.

    • Fax copy of Form 8288/Form 8288-A with acknowledged Form 3210 to OSPC at 801–620–6575

      Caution:

      Form 8288 received with a remittance is indicated by an IRSN written on Form W-7 in the "for IRS use only box" area. After the Form W-7 is processed and an ITIN assigned, complete Form 4442 to merge IRSN and ITIN, attach faxed copy of Form 8288, and route to Entity.

    Form 8288/Form 8288-A and Form W-7 is received at AUSPC,

    Caution:

    If Form 8288-A, Form W-7 and a Form 1040NR tax return is received at AUSPC, annotate the ITIN on form 8288–A, forward the original Form 8288–A with Form 1040NR tax return to AUSPC pipeline processing (these will be worked by the Code and Edit Function).

    Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on Form 8288 / Form 8288-A.

    • Send original Form 8288 / Form 8288-A to OSPC Mail Stop 6110 ATTN: FIRPTA.

    Caution:

    An IRSN edited to Form 8288 indicates received with remittance. Copy the Form 8288 (edited to show both IRSN and ITIN) and route to Entity to merge the accounts.

    Form 8288-B and Form W-7 is received at OAMC, OAMC will:
    • Photocopy Form 8288-B, mark or stamp "copy" .

    • Attach copy of Form 8288-B to the original Form W-7 and all associated documentation

    • Send to AUSPC via Form 3210.

    Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on copy of Form 8288-B.

    • Fax copy of Form 8288-B with acknowledged Form 3210 to OAMC at 801–620–4511.

    • Treat faxed copy of Form 8288–B as classified waste.

    Form 8288-B and Form W-7 is received at AUSPC, Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on Form 8288-B.

    • Send original Form 8288-B and any FIRPTA related documentation (contract of sale, settlement statement, etc.) to OAMC Mail Stop 6732.

    Letter 3793 and Form W-7 is received ar AUSPC, Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on letter in Tax Identification Number field.

    • Send original letter and any FIRPTA related documentation( contract of sale, settlement statement, For 8288-A, etc.) to OAMC, Mail Stop 6732.

    Letter 3794 and Form W-7 is received at AUSPC Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on letter in Tax Identification Number field.

    • send original letter and any FIRPTA related documentation (contract of sale, settlement statement, Form 8288-A etc.) to OSPC, Mail Stop 6110.

    Letter 3793 and Form W-7 is received at OAMC OAMC will:
    • Photocopy letter and mark or stamp "copy" .

    • Attach copy of letter to the original Form W-7 and all associated documentation (passports, school or medical records, photo ID etc.)

    • Send to AUSPC via Form 3210 using UPS Next Day Air.

    Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on copy of letter.

    • Fax copy of letter with acknowledged Form 3210 to OAMC at 801–620–4511.

    • Treat faxed copy of letter as classified waste.

    Letter 3794 and Form W-7 is received at OSPC, OSPC will:
    • Photocopy letter and mark or stamp "copy" .

    • Attach copy of letter to the original Form W-7 and all associated documentation (passports, school or medical records, photo ID, etc.)

    • Send to AUSPC via Form 3210 using UPS Next Day Air.

    Within 10 days of receipt, AUSPC will:
    • Annotate ITIN on copy of letter.

    • Fax copy of letter with acknowledged Form 3210 to OSPC at 801–620–6575.

    • Treat faxed copy of letter as classified waste.

    Note:

    Any FIRPTA documentation not listed above for routing to Ogden should be left with the Form W-7 for sending to Document Retention.

  4. If Form W-7 is rejected, edit" ITIN REJECT " on the Form 8288 series. Fax the Form 8288 to OAMC at 801-620-4522. Treat the faxed copy of te Form 8288 series as classified waste.

  5. Enter remarks field with the following "FIRPTA" .

3.21.263.5.9.2  (08-14-2015)
Decedent

  1. Refer decedent applications to your Lead. The Lead will deliver to designated employees for processing.

  2. Decedent inventory will consist of two types of inquiries:

    • Form W-7 Applications for deceased individuals submitted for initial processing.

    • Notification of death of an ITIN recipient which requires Revoke action.

  3. As a result of an ITIN policy change, on April 1, 2009, the IRS began processing Form W-7. Application for IRS Individual Identification Number, received for deceased applicants who provide proof (tax return attached with applicant listed as primary, secondary or dependent taxpayer) of a legitimate tax need for the number. In addition to meeting all other requirements in the Form W-7 instructions, applications for deceased applicants must also include the following additional documentation to substantiate the date of death:

    If ... And ... Then ...
    Decedent applicant is the primary taxpayer on the return, A court appointed personal representative is submitting the application and return, A copy of the court certificate showing the appointment is required.
    Decedent applicant is the primary taxpayer on the return, A person other than a court appointed personal representative or surviving spouse on a joint return is submitting the application and return, Form 1310 and proof of death (death certificate or formal notification from appropriate government office informing the next of kin of the decedent's death) is required.
    Decedent applicant is the primary or secondary taxpayer on a joint return, The surviving spouse is submitting the application and return, N/A. No additional documentation is required.
    Decedent applicant is a qualifying child under age 18, Listed as a dependent on the return, Birth certificate and proof of death (death certificate or formal notification from appropriate government office informing the next of kin of the decedent's death) is required.

    Note:

    If a passport is submitted with the Form W-7, a birth certificate will not be required.

    Decedent applicant is a qualifying relative age 18 or over, Listed as a dependent on the return, Proof of death (death certificate or formal notification from appropriate government office informing the next of kin of the decedent's death) is required.
  4. When entering the decedent application on RTS, enter the name of the person who signed the W-7 application as an "in care of" name on Line 2, Applicant's Mailing Address (first line) and the "in care of" address (second line).

  5. Once the application is entered and submitted on RTS it will automatically result in a reject condition (R 11) as a result of the presence of an entry in the Date of Death field, which is required. Additionally other suspense or reject reason codes may apply. Therefore, all decedent applications that are processed must be flagged for Override action.

  6. The designated lead/manager or designee should complete the Override action within 3 days to prevent an erroneous notice from being issued. Refer to IRM 3.21.263.8.3.6 When performing the Override action on RTS, select "Other" as the Reason for Override and enter "DECD" in the space provided, as the reason for overriding the status. Continue processing as follows:

    If ... Then ...
    The only condition preventing assignment is an R 11, Select Assigned as the new status.

    Exception:

    If any of the additional documentation required to substantiate the date of death is missing or incomplete, select Suspended as the new status and enter S 01 or S 02 as appropriate for the New Reason Code.

    The condition preventing assignment is an R 11 and additional reject code(s) Select Rejected as the new status and enter the remaining reject codes (up to 5) as the New Reason Code.

    Note:

    This will prevent the R 11 notice language from being generated on the CP 567.

    The condition preventing assignment is an R 11 and suspense code(s), Select Suspended as the new status and enter the remaining suspense codes (up to 5) as the New Reason Code.

    Note:

    If any of the additional documentation required to substantiate the date of death is missing or incomplete, enter S 01 or S 02 as appropriate for one of the New Reason Codes.

    The condition preventing assignment is an R 11 and additional reject and suspense codes, Select Rejected as the new status and enter the remaining reject codes (up to 5) as the New Reason Code.

    Note:

    For applications identified as "Killed in Terrorist Action" (KITA) refer to IRM 3.21.263.5.9.3 for specific handling instructions.

  7. When notified of the death of an ITIN recipient, Revoke action is necessary. Refer to IRM 3.21.263.8.3.7. The notification may come from an internal (referral on Form 4442) or external (correspondence) source. Flag for Revoke action and refer to lead/manager.

  8. The lead/manager or designee will search the RTS using the ITIN provided. The Revoke ITIN Screen will be accessed by selecting Revoke ITIN from the Reason for Change drop-down box on the W-7 Application View Screen, and clicking the Edit button. Select" R 11, Applicant is Deceased" as the Reason for Revoke and enter the Date of Death field and death certificate information (issuing authority and certificate number) in the Comments Section and click the Submit button.

3.21.263.5.9.3  (10-14-2008)
Killed in Terrorist Action (KITA) - Leads Only

  1. Expedite these applications. The Victims of Terrorism Tax Relief Act of 2001 amends the IRC to exempt from income taxes any individual who dies:

    • As a result of wounds or injury incurred due to the terrorist attacks against the U.S. on April 19, 1995, or September 11, 2001.

    • As a result of illness incurred due to a terrorist attack involving anthrax occurring on or after September 11, 2001, and before January 1, 2002, unless the individual(s) was a perpetrator of the attacks.

      Note:

      See Publication 3920, Tax Relief for Victims of Terrorist Attacks, for additional information.

  2. When the decedent is a nonresident alien that has neither a SSN or an IRS Individual Taxpayer Identification Number (ITIN), and was not required to file a federal tax return for any tax year, an assignment of an ITIN is necessary.

  3. Form 1040NR, U.S. Nonresident Alien Income Tax Return, with appropriate attachments, will be filed through the Service's KITA coordinator. The Form 1040NR will be identified with KITA and the event above the title on the Form 1040NR. The attachments will include a Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer and a state-issued death certificate. Additional documentation may or may not be attached, such as translation documents, notarized documents, court certification showing personal representation, etc.

  4. The Form 1040NR and the attached documents will be hand delivered to the ITIN Department Manager by the SPC KITA coordinator for preparation of Form W-7.

  5. Prior research should have been performed to determine if applicant had a valid SSN or ITIN.

  6. During initial process of Form W-7 enter "KITA" in remarks area and "Date of Death (DOD)" field. Also take the following actions:

    • Perform override procedure to assign ITIN.

    • Attach copy of the Form 1040NR and KITA supporting documentation,

    • Edit the ITIN on the Form 1040NR in the appropriate TIN area, and

    • Hand deliver Form 1040NR to the KITA coordinator for further processing.

  7. The KITA coordinator will continue the walk-through of the Form 1040NR KITA return.

3.21.263.5.9.3.1  (10-14-2008)
Completion of Form W-7 for KITA Application

  1. Research to determine if the Form 1040NR taxpayer had a valid SSN or ITIN using the name and date of birth on the death certificate.

    If... Then...
    Valid SSN or ITIN is found,
    1. Enter on Form 1040NR as the identifying number in the entity area of the return.

    2. Return Form 1040NR to KITA coordinator for further return processing.

    Valid SSN or ITIN is not found, Continue preparing a Form W-7 with the data elements beginning with 2 below.
  2. For IRS Use Only box:

    • Edit KITA on the first line.

    • Edit DOD with date of death and location of incident on the third line.

      Example:

      DOD, 9/11/2001, Pentagon.

    • Edit type of documentation attached in remarks area.

      Example:

      Death certificate, and/or court documents showing personal representative as executor or administrator of the decedent's estate.

  3. Reason You Are Submitting Form W-7 : Check box "h" and enter "KITA" in space provided.

  4. Line 1a, Name:

    • Determine the name entry from the entity area of Form 1040NR.

    • Enter last name and first name.

  5. Signature line:

    • Enter "see attached documentation" on signature line.

    • Enter current date.

    • Enter telephone number, if present.

  6. line 2, Applicant's foreign address:

    • Determine the permanent residence address from the entity area of Form 1040NR under the question: Give address in the country where you are a permanent resident.

    • Enter the address found. If address is shown as a U.S. address then determine the country by the question on Form 1040NR: Of what country were you a citizen or national during the tax year. Enter country name only.

  7. Line 3, Mailing address: Determine the mailing address from the entity area of Form 1040NR; enter address as shown.

  8. Line 4, Birth Information:

    • Enter date of birth as provided on death certificate.

    • Enter country of birth from death certificate.

    • Check the appropriate gender box from data on death certificate.

  9. Line 6, Other Information:

    Line # Action
    Line 6a - Determine the country by the question on Form 1040NR, Of what country were you a citizen or national during the tax year. Enter country name.
    Line 6b Leave blank.
    Line 6c Leave blank.
    Line 6d Check "other" box and enter "KITA" and type of documentation as entered on line 3 of For IRS Use only box.
      Enter state issued by and number of death certificate or court records.
    Line 6e Check "no" box.
  10. Take the completed Form W-7 and all related documentation immediately to your work leader for RTS input.

3.21.263.5.9.4  (01-01-2011)
Gaming Association (Leads Only)

  1. Process Gaming Association applications within 24 hours of receipt.

  2. To process a Gaming Association application, take the following steps:

    1. Receive and review faxed application from approved CAA at casino;

      Note:

      Application must include the following: Form W-7, Certificate of Accuracy (verify that the COA specifies the two acceptable supporting identification documents - one if a passport) - that were reviewed ) and W-8 BEN. The application must also include the Treaty Country and Article Number. Applicable reason boxes are "a" and "h" and Exception 2.

    2. Annotate missing information on the cover sheet, if application is incomplete, and fax back to the casino.

    3. Research the RTS for a potential duplicate application.

    4. Input Form W-7 with the fax date as the Received Date.

    5. Select "W-8 Series" from the Document Type drop-down box on the Exception/Evidence Substantiating Documentation Screen. and continue processing the application on RTS.

    6. Fax the cover letter and application back to the casino's contact with either the assigned ITIN or annotation "Rejected due to XXXXXXX" at the top of the application.

3.21.263.5.9.5  (10-14-2008)
Form 1040-C, U.S. Departing Alien Income Tax Return (Leads Only)

  1. Form 1040-C is used by aliens who intend to leave the U.S. and are required to report income received or expected to be received for the entire tax year and if required, to pay the expected tax liability on that income.

  2. Departing aliens are required to obtain a certificate of compliance from the IRS Field Assistance Area Director on Form 1040-C.

  3. The time period for a valid certificate of compliance is at least 2 weeks before the alien departs the U.S. and not more than 30 days before the departure.

  4. Those aliens who do not have a SSN and require a TIN to complete Form 1040-C to obtain a certificate of compliance will be considered meeting the requirements for filing a U.S. tax return when applying for the ITIN at the time the Form 1040-C is being completed.

  5. Due to the time-frame restrictions for processing the certificate of compliance, all Form 1040-C will be faxed along with the Form W-7 directly to the ITIN unit for processing.

  6. To process a Form 1040-C ITIN application request, take the following action:

    • Receive application and copy of Form 1040-C via fax from TAC;

    • Input application data to ITIN RTS;

      Note:

      In RTS on the Preliminary W-7 Application Data Screen, select" 1040" as the tax return type and enter the current tax year. On the W-7 Application Input Screen, enter "1040C" in the remarks.

    • Assign ITIN and annotate in TIN area of Form 1040-C;

    • Fax edited Form 1040-C back to TAC immediately, and

    • Continue processing Form W-7.

3.21.263.5.9.6  (01-10-2012)
Processing Statute Returns (Leads Only)

  1. Form W-7 application packages with tax returns with assigned or rejected primary and secondary (if applicable) ITINs with Assessment Statute Expiration Dates (ASED) and Refund Statute Expiration Dates (RSED) within 90 days of today's date referred to the lead. See IRM 3.21.263.5.4.1.

  2. Detach the statute return from the package.

  3. Hand deliver the statute return to the Clerical Unit.

  4. Return the package (non-statute returns with all Form W-7 / Form W-7SP and attachments) to the batch for normal clerical processing.

3.21.263.5.9.7  (07-15-2015)
Processing ITIN Applications with Streamlined Returns

  1. The Receipt and Control Streamlined Coordinator will route ITIN applications with streamlined returns to the designated team in the ITIN unit.

  2. To process a streamlined return ITIN application, take the following actions:

    • Input Form W-7

    • Edit the assigned ITIN or "ITIN REJECT" to the Form W-7, tax return(s) for 14654, Certification by U.S. Person Residing in the U.S. for Streamlined Domestic Offshore Procedures , and Form 14653, Certification by U.S. Person Residing Outside of the U.S. for Streamlined Foreign Offshore Procedures

    • If application is suspended, add RTS remarks "Streamlined Return" and give to the lead for filing to the Streamlined Suspense Wall area.
      - Lead will pull and update applications as new information is received from Receipt and Control Streamlined Return Coordinator or pull the application after 65 days.

    • Leave Form W-7 and any envelopes for returning supporting ID in the batch for clerical stripping to occur once batch is complete.

    • Prepare Form 3210 to route edited tax returns, Form 14653, and Forms 14654 to Mail Stop 6052 AUSC.

3.21.263.5.9.8  (09-16-2015)
Missing Document Requests (MDR)

  1. A designated team in the ITIN Operation maintains original documents that can not be immediately returned to the applicant (such as undeliverable or loose documentation). Inquiries regarding missing documents are also routed to them for research via designated baskets placed throughout the ITIN Operation.

  2. Follow the steps in paragraph (3) below to research for the missing documents and advise the taxpayer of your findings by completing Form 14692, Individual Taxpayer Identification Number (ITIN) Application-Original Document Inquiry. Complete each Form 14692 line entry:

    • ITIN applicant name

    • Case reference number (ITIN or DLN)

    • Date (date you are completing the Form 14692)

    • Inquiry dated (IRS received date of inquiry)

    • Applicable box indicating your findings

      Caution:

      Follow the instructions for the boxes shown on Form 14692 in Figure 3.21.263-22a.

    • Full address (street, city, state/province/country, and zip/postal code) to list where the ID was mailed in the applicable area. Do NOT write statements such as "Address of Record" , "Previous Address on Form W-7" , "Address on File" , or "W-7 Address" for the address.

    • Embassy name, chancery street address, chancery city, state, zip code (if applicable)

  3. Follow the steps below when searching for the missing ID.

    If... Then...
    Documents are not found in existing local files
    • Original documentation may be attached to the initial application; request the application from Files to review.

      Note:

      Form 2275 may be used for this purpose.

    • If Files advises the document(s) can not be located, issue Form 14692, Individual Taxpayer Identification Number (ITIN) Application-Original Document Inquiry, to the taxpayer as shown in Figure 3.21.263-22a. Update the Comments Field with history items clearly indicating the ID was not found as instructed in paragraph (4) below. Address the envelope, insert Form 14692, and place the envelope in the outgoing mail basket to Clerical.

    Documents are in existing local files and a valid applicant address is available, Update address on RTS and send ID to applicant with Form 14692. Complete Form 14692 as shown in Figure 3.21.263-22a. Update the Comments Field with history items clearly indicating the ID was returned to the applicant as instructed in paragraph (4) below. Address the envelope, insert Form 14692 and place the envelope in the outgoing mail basket to Clerical.
    Documents are in existing local files, but a valid applicant address is not available,

    Note:

    If review of RTS shows mail returned from the applicant's address and the MDR does NOT provide a different address, do NOT mail the ID to this same address. Update the Comments Field with history items such as MDR-4442 (or CORR)-RECD MMDDYY-NEED VALID ADDRESS-ID IN STORAGE.

    Designated employees will maintain a file by postmark (month and year) and alphabetical order of applicants name, DOB, Country, Type of Documents/ Doc Codes for one year. After one year, one final attempt is made to identify a better address. If a better address is still not available documents will be classified.

    Note:

    Passports should be maintained in a separate locked file in order by country. Each envelope should contain the name, DOB, and type of documents/doc codes. If a better address is not found after six months, the passport should be mailed with electronic Form 14482, Return of Passport to Embassy, to the issuing country embassy. See Exhibit 3.21.263-5 for the address of the embassy. Access Form 14482 by accessing Form 14482 and completing the form. See Figure 3.21.263-23 for a picture of this electronic Form 14482.

  4. Process MDR as shown in the table below:

    Status ID Found? Reason for Change Comments Field Entries
    Assigned No Re-issue Notice

    Exception:

    You can use" Current Mailing Address Change Only" if you also change the address. If changing the address, you MUST enter the old address in the Comments Field.

    Make entries in this order:
    MDR-4442 (or CORR, as applicable)-2 digit ID type-NT FOUND-OLD ADDRESS (if address change was made)-F14692 TO TP.
    An example would be: "MDR-4442-01-NT FOUND-OLD ADDRS 123 ANY ST YOURTOWN NY 12345-F14692TO TP"
      Yes Re-issue Notice.

    Exception:

    You can use "Current Mailing Address Change Only" if you also change the address.

    Make entries in this order. For example,
    "MDR-CORR-17 FOUND-F14692 with 17 TO TP AT AOR"

    Note:

    "AOR" stands for "address of record"

    Suspended No Update Documentation Make entries in this order. Include the old address if an address change was made. For example:
    "MDR-4442-23 NT FOUND-OLD ADDRS-123 ANY ST YOURTOWN NY 12345-F14692 TO TP"
      Yes Update Documentation Make entries in this order. For example:
    "MDR-CORR-25-FOUND-F14692 TO TP AT AOR"
    Rejected No Correspondence Received (R-Status) Make entries in this order. Include the old address if an address change was made. For example:
    "MDR-4442-21-NT FOUND-OLD ADDRS-123 ANY ST YOURTOWN NY 12345-F14692 TO TP" .
      Yes Correspondence Received (R-Status) Make entries in this order. For example:
    "MDR-CORR-17-FOUND-F14692 TO TP AT AOR"

    Figure 3.21.263-22a

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

    Figure 3.21.263-22b

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

    Figure 3.21.263-23

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

3.21.263.5.9.9  (01-01-2016)
Calls from TAC

  1. ITIN employees answer a dedicated telephone line (512-433-7966) for TAC calls. These employees call this line ONLY for these two types of inquiries:

    • Assistance with RTS input

    • Specific questions about ID being authenticated


    Do NOT process calls from other areas or for reasons other than the above but refer the caller to IRM 3.21.263.6

  2. In every telephone call, ITIN employees must:

    • Greet the caller: identify the Service, your office, provide your name and identification number, and offer assistance. For instance, answer the telephone with greetings such as IRS ITIN Operations, this is (Mr. Smith, etc.), my employee number is XXXXX. How may I help?

    • Identify the caller by securing the employee's name, SEID, work area (such as Los Angeles TAC on Broad Blvd ), and call back telephone number.

      Note:

      If for any reason the ITIN employee doubts that the caller is an IRS employee, the ITIN employee may research the caller's name on Discovery Directory or Outlook. Once the caller's name is located, confirm identity by asking the caller two questions with the answers found on Discovery Directory or Outlook. Information to ask includes items such as the caller's manager, the caller's full business address or e-mail address, the business unit (such as CARE or LB&I) and other employees in the caller's unit. If unable to locate the employee in Discovery Directory or Outlook, call the telephone number listed in IRS sources as the telephone number for that work location. Ask to speak to the manager and confirm that the caller is an IRS employee. If unable to confirm that the caller is an employee, do not provide any information to the caller.

    • If it is necessary to access a taxpayer account, the caller must provide the DLN or ITIN.

    • If the taxpayer account is on RTS, verify disclosure by asking the following questions and matching with the information found on RTS:
      - Applicant's full name
      - Name at birth
      - Date of birth
      - Country of birth
      - Country of citizenship
      - Supporting ID
      - Signer of Form W-7

      Note:

      If the caller is unable to pass the disclosure probes, do not provide any account information.

  3. Key points for every call include:

    • Maintain professional courtesy throughout the call

    • Determine the specific reason for the call

    • Control the direction of the call and remain focused on the reasons for the call

    • Give accurate and complete assistance necessary to address RTS input or ID authentication issues

    • Use appropriate hold procedures. Place the caller on hold only if the information being researched is not readily available. The ITIN employee must explain why the caller will be placed on hold, ask for permission to place the caller on hold, wait for their response, avoid distractions, explain the delay, and thank the caller for holding.

    • Determine the action to be taken and advise the caller

    • Use professionalism when terminating the call

3.21.263.5.10  (10-14-2008)
Miscellaneous Issues

  1. The following subsections provide guidance for miscellaneous processing issues.

3.21.263.5.10.1  (01-01-2012)
Prior Year Form W-7

  1. Applicants are advised to submit the most current revision of Form W-7; however, sometimes you may receive an older revision.

  2. The following Form W-7 revision years may still be processed to RTS:

    • 2011

    • 2010

    • 2009

    • 2008

    • 2007

    • 2006

    • 2005

    • 2003

    • 2002

  3. For revision years other then those listed take the following actions:

    If... Then...
    Submitted with a valid tax return,
    1. Input the data available from the old version Form W-7.

    2. The RTS will reject the application.

    3. Detach the tax return and send forward for processing.

    Submitted with an invalid tax return,
    1. Input the data available from the old version Form W-7.

    2. The RTS will hard reject the application.

    3. Associate application and tax return to CP 574 HR ( local print). Return entire package to applicant.

3.21.263.5.10.2  (01-01-2011)
Dummying Form W-7

  1. Refer to the table below if a request for an ITIN is received on other than a Form W-7.

    If a request is received on other than a Form W-7. Then...
    By mail with the official jurat,

    Caution:

    Official jurat must be worded exactly as on Form W-7.

    1. Transfer all information to the appropriate lines.

    2. Attach the document containing the signed jurat to the Form W-7.

    By mail without the official jurat,
    1. Transfer all information to the appropriate lines.

    2. Input into RTS.

    3. The RTS will suspend for signature.

3.21.263.5.10.3  (01-02-2015)
Form 4442 - Inquiry Referral

  1. Form 4442, Inquiry Referral, is received from other sites requesting an action be performed on an ITIN record that is beyond their scope.

  2. Requests may include:

    • A revoke ITIN action (including notification of deceased ITIN holder, or as a result of merge action, or Criminal Investigation advises ITIN was fraudulently obtained and should be revoked)

    • A Missing Document Request (MDR) -Applicant has not received their original supporting identification documentation back and it has been more than 60 days since the application was mailed.

    • "OFAC" status case referrals to "OFAC" status case coordinator.

  3. Review the Form 4442 request and:

    1. Perform the action(s) requested

    2. Reject to the originator any inappropriate Form 4442.

      Example:

      Notification of an address already changed on RTS where no further SPC ITIN actions are needed or requests solely for Form W-7 in assigned or rejected status that are already in the Files Area (requestors must use established guidelines via CC ESTAB or Form 2275).

      Example:

      Form 4442 forwarded because the research system (RTS, EUP, IDRS, etc.) was not available. All Form 4442 received should be beyond the scope of the sender.

      Example:

      Form 4442 forwarded for Revoke action and does not specify that merge action has posted or is not needed.

3.21.263.5.10.4  (01-01-2016)
Undeliverable Mail

  1. Undeliverable mail inventory is information that was mailed directly to the applicant's address of record as listed on the ITIN RTS and was returned to the IRS by the United States Postal Service (USPS). Undeliverable mail may consist of system generated ITIN notices (see IRM 3.21.263.4.9 ) or original supporting documentation that the applicant submitted as a part of their application (e.g., passport, drivers license, state identification, medical record, birth certificate etc.).

    Caution:

    Review the notice or envelope to ensure that it originated from the ITIN Unit. Pull all mis-routed mail from your batch and give it to the work leader. The work leader will ensure that the work is properly routed.

  2. ITIN mail can be returned for a number of reasons including:

    • Incomplete mailing address entered in RTS.

    • Keyboard symbols entered into RTS are not recognized by the system.

    • The applicant moved since submitting their application.

    • The applicant provided an incomplete mailing address (e.g., failed to provide an apartment number on the application).

  3. When ITIN mail containing original or copies of ID certified by the issuing agency is returned as undeliverable, research for a better address for the applicant. If a new address is found, update the RTS address. Input the old address in the Comments Field (limited to 100 characters) with entries such as old address 1234 My Street, Anytown AZ 81234.

    Note:

    Do NOT research for better addresses for undeliverable notices. Notice addresses are perfected and the notice reissued ONLY if a label with a forwarding address is present. Notices for assigned or suspended cases can be reissued if review of the case shows a typo or omission in the RTS address. See IRM 3.21.263.5.10.5 and IRM 3.21.263.5.10.8. Update RTS with the new address according to the directions for the RTS status in paragraph (9) below.

    Listed below are several research tools available to assist in working undeliverable mail containing ID.

    Research Tool Description
    RTS
    1. Research RTS on the W-7 Search Screen to locate the application. IRM 3.21.263.8.4.1

    2. Click on the view link on the search results table to be directed to the W-7 Application View Screen, IRM 3.21.263.8.4.3.

    3. Change or correct (e.g., obvious misspelling of street name or incorrect address format or symbols used) address if necessary using the W-7 Edit Screen., IRM 3.21.263.8.4.4. Make address changes as appropriate in RTS based on the current status of the application and record information in the Comments Field or Remarks Screen as directed in paragraph (9) below.

    IDRS Research address in IDRS (if necessary) using Command Codes (CC) INOLES, NAMES, IMFOLE, ENMOD (if necessary). Compare the notice or envelope address to the address listed in IDRS. Make address changes as appropriate in RTS based on the current status of the application and update the Comments Field or Remarks Screen as directed in paragraph (9) below.

    Note:

    For additional information on IDRS Command Codes, refer to http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/idrs_command_codes_job_aid.htm

    Caution:

    CC IMFOLE and ENMOD will show the same information with the exception of pending transactions displayed on CC ENMOD (e.g., PN 014 transaction code indicates a recent address change that has not posted on Master File).

    Zip Code book or USPS.com Check ZIP code book or the USPS web site for zip code verification, correct designation (e.g., street, avenue, circle, etc.), directional indicator (e.g., N. Main Street, West 14th St., etc.), and correct spelling of street names. Make address changes as appropriate in RTS based on the current status of the application and update the Comments Field or Remarks Screen as directed in paragraph (9) below.
  4. Check the undeliverable address against the ITIN application information entered on the RTS to verify accuracy. If Master File (MF) research indicates a different address, then re-address and re-send to the address of record on MF.

  5. If the undeliverable mail has a Post Office Returned Mail Label (Yellow), check the yellow label on the envelope for a new address and correct as appropriate in RTS.

    Note:

    If the applicant has submitted a change of address through the Post Office, the yellow label will have the forwarding address.

  6. Check envelope enclosures for other information.

    Note:

    Do not use old or previous addresses that are on documents such as drivers licenses, ID cards, etc.

  7. Use information from Form W-7 and the tax return, if available, for the address review. Notices for assigned or suspended cases can be reissued if review of the case shows a typo or omission in the RTS address. See IRM 3.21.263.5.10.5 for suspended cases and see IRM 3.21.263.5.10.8 for rejected cases. See IRM 3.21.263.8.3.2.5 for address input instructions.

  8. If unable to perfect the undeliverable address, and no original supporting identification documents are attached, treat undeliverable mail (CP Notices, correspondence) as classified waste.

  9. The resolution of undeliverable mail inventory is based on the current RTS status. Refer to the table below.

    If ... And ... Then ...
    Applicant is in assigned status A better address is found,
    • Correct the RTS address by accessing the W-7 Application View Screen. and selecting "Current Mailing Address Change" as the reason for change. Enter the new address.

    • Input to the Comments Field" UND BAF Resent ID" (to indicate a better address was found and the ID was re-sent) and also enter the old address.

    • Send the ID to the updated address per instructions in IRM 3.21.263.5.3.4.2.4

    Reminder:

    Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number.


    Caution:

    If you find the applicant is part of a family pack, do not update the address of the other W-7 applicants or update their Comments Field unless you have returned ID for each applicant.


    A better address is NOT found,
    • Access the W-7 Application View Screen and select "Date of Birth" for the reason for change

    • Input to the Comments Field "NAT FOR DOB; UND NBA; ID TO STORAGE "

    • See paragraph (10) below for disposition of the ID

    Applicant is in a suspense status A better address is found,
    • Correct the RTS address. Access the W-7 Application View Screen and select "Update Documentation" as the reason for change. Enter the new address to RTS.

    • Update the Remarks Screen with "UND BAF Resent ID"

    • Update the Remarks Screen with the old address

    • Reissue the notice by selecting "Re-Issue Notice"

    • Send the ID to the updated address per instructions in IRM 3.21.263.5.3.4.2.4


    Reminder:

    Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number.


    Caution:

    If you find the applicant is part of a family pack, check the address of the other W-7 applicants. If their RTS address is the same as the address on the undeliverable mail, also correct the address on their application by following the instructions for their RTS status and updating the Remarks Screen or Comments field as appropriate. If this is part of a family pack and some applications are still in suspense status, attach a Clerical Action Sheet to the family pack to refile on the suspense wall.


    A better address is ,NOT found,

    Caution:

    If working undeliverable original ID or copies certified by the issuing agency and the Suspense Wall application is not attached or the UND mail is not marked "NOW" (not on wall), complete and attach a Clerical Action Sheet (CAS). Notate the CAS for the UND mail to be associated with the Suspense Wall application.

    On the W-7 Application View Screen, select "Update Documentation" as the reason for change, enter "Undeliverable ID NBA" in the Remarks Screen and click submit. See paragraph (10) below for preparing the documents to be held in the ITIN original documentation file.

    Reminder:

    Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number


    Note:

    The case will remain on the Suspense Wall until the systemic R 99.

    Applicant is in a reject status

    Caution:

    If you find the applicant is part of a family pack, do not update the address of the other W-7 applicants unless you have a notice for each applicant.

    A better address is found,
    • Make the address correction on RTS by accessing the W-7 Application View Screen and selecting "Correspondence Received (R-Status" as the reason for change. Enter the new address to RTS

    • Input to Remarks "UND BAF Resent ID" and record the old address

    • Send the ID to the updated address per instructions in IRM 3.21.263.5.3.4.2.4


    Reminder:

    Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number.


    A better address is not found,
    • Access the W-7 Application View Screen and select "Correspondence Received (R-Status)" as the reason for change

    • Input to the Comments Field" UND NBA" and include if the ID was sent to storage

    • See paragraph (10) below for processing ID.

    Applicant is in Hard Reject status, a better address is found,
    • Access the W-7 Application View Screen

    • Update the address on RTS by selecting "Correspondence Received (HR Status)" as the reason for change

    • Update the Remarks Screen with applicable entries such as UND BAF RESENT HR PACKAGE or UND BAF RESENT FORM 14415 and record the old address

    • Circle in red all IRS received dates on the return

    • Prepare envelope and send the Form(s) W-7, CP 574, tax return(s), and attached documentation to the updated address

      Caution:

      Form W-7 packages with 14415 sent by the Hard Reject status 2 process are held on the Suspense Wall for the applicant’s response. See IRM 3.21.263.5.4.1 and IRM 3.21.263.8.3.4 . Prepare the envelope and resend the Form 14415. The entire family pack (including tax returns listing the applicant) should remain suspended for the originally computed 65 days.


      Reminder:

      Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number located on the folder you are currently working.


      Caution:

      If applicant is part of a family pack, update the address and Remarks Screen of the other family pack applicants.

      a better address is NOT found,
    • Access the W-7 Application View Screen

    • Select "Correspondence Received (HR Status" ) as the reason for change

    • Update the Remarks Screen with applicable entries such as UND NBA 2014 RTN TO FILES & ID SENT TO STORAGE or UND NBA F14415 FILES ON SUSP WALL. The entire F14415 file should remain on the Suspense Wall for the full 65 days.

    • Edit the Form(s) W-7 with the DLN in the top right corner and "R" in the top left corner

    • Edit or stamp" ITIN REJECT" on all attached tax returns

    • Staple return(s) and CP 574 to the back of Form W-7

    • See paragraph (10) below for preparing the documents to be held in the ITIN original documentation file.

      Reminder:

      Overlay the original batch number on the Preliminary W-7 Application Data Screen with the current (new) batch number.


      Caution:

      If CP 574 is one year or older from the application date, take no RTS actions. Prepare Form 9856 and attach Form W-7, tax return, CP 574 and undeliverable envelope to send to Files. Process original ID as shown in paragraph (10) below.

  10. When the instructions above are exhausted and a new or better address cannot be found, maintain the documentation files as follows:

    1. Place documents in a confidential (E-20) envelope.

      Note:

      place the ID for all members of a family in one envelope. Write" Family Pack" in the top center of the envelope.

    2. Edit the name of the primary applicant, dependent applicant(s), DOB, DLN/TIN, and the ID types as applicable on the envelope per IRM 3.21.263.5.3.4.2.5.

      Note:

      Do not dummy a Form W-7 for loose documents. Route loose documents to the designated team as MDRs.

    3. Write a status update in comments such as NBA ID to storage.

    4. Give envelope to clerical unit for filing.

  11. If you find more than one assigned ITIN for the applicant, a merge action will need to be completed. Make a print of each of the assigned W-7 History Screens, attach them to the case, and forward to your work leader. See IRM 3.21.263.5.7 for additional information.

3.21.263.5.10.5  (07-15-2015)
Suspense Inventory Procedures

  1. Suspense inventory consist of W-7 application packages that are currently being held in the ITIN Unit because they did not meet a reject condition nor all of the conditions required for ITIN assignment upon initial input to the RTS.

  2. When you receive a batch of Suspense work from the clerical unit, each case will generally contain the following:

    • CP 566 Suspense Notice (system generated)

    • Taxpayer response (may include additional documentation)

    • Suspended W-7 Application with documentation (may include Family Packs)

    • Tax return (if applicable)

    Note:

    If Clerical is unable to locate the Suspended case on the Suspense Wall a note will be attached and annotated "Not on Wall" or "N.O.W."

  3. Locate the application in RTS by using the W-7 Search Screen. Refer to IRM 3.21.263.8.4.1. Before entering the DLN of the CP notice as your initial search criteria, always try to locate the applicant by performing a name search in RTS.

    Note:

    This will ensure that any multiple submissions on the part of the applicant are identified and prevent possible multiple ITIN assignment. If a duplicate application has been identified for the applicant and is in Assigned Status, the suspended application should reject (R 02). If a duplicate application has been identified for the applicant and is in any status other than Assign (i.e., Reject), work from the Suspended application. If an additional Suspense application is found, follow potential duplicate procedures in IRM 3.21.263.5.4.2.

    Otherwise, if the status is unknown, refer to Lead.

  4. If a merge condition is identified, flag for the Lead. Refer to IRM 3.21.263.5.7.1.

  5. Once the application has been located in RTS,

    1. Review the W-7 History Screen to determine the initial reason(s) the application was placed in a Suspense Status. Refer to IRM 3.21.263.8.4.2.

      Note:

      If RTS Remarks is present indicating a Streamlined Return was received with the initial application, pull the application from the batch and refer to the lead to provide to the designated ITIN team.

    2. Select Correspondence Received (S -Status) on the W-7 Application View Screen, Reason for Change drop-down box and enter the received date of the notice in the Comments field. Refer to IRM 3.21.263.8.4.3.

    3. Follow procedures for W-7 Application Edit Screen.

      Reminder:

      You must overlay the batch number with the current (new) batch number. See IRM 3.21.263.8.4.4.

      Note:

      If taxpayer response does not satisfy the suspense condition, capture in the RTS Remarks field any remaining issues with the application. Make entries such as S 03, No ID certification or school ID received but no report card or transcript, etc.

      Reminder:

      See IRM 3.21.263.4 to ensure complete processing. Also review the Remarks Screen for reasons why the case suspended. For example, "SEVP letter not signed."

      Caution:

      If the applicant requests an address change, work as shown below in IRM 3.21.263.5.10.5 (6).

    4. Accept a parent's signature as valid unless it can be determined by documentation in hand (i.e., tax return, birth certificate) that the signatory is not the parent.

    5. Once the edit is completed on RTS the application will either Assign or Reject.

  6. If the applicant requests an address change, use the table below.

    Note:

    If the Form W-7 application package shows UND mail because of a typo or omission in the address, correct the address and re-issue the notice.
    - Select "update documentation" as the reason to change the address
    - Select "re-issue the notice" to issue the CP 566.


    If ... Then ...
    Applicant requests address change with no other information submitted (is NOT responding to information requested in CP 566), Do NOT change address. Attach the address change request to the front of the suspense file to consider when the applicant responds to the suspense notices OR becomes R99 status. whichever occurs first.
    Applicant requests address change AND is also responding to CP 566, Input the address to RTS when ALL of the following are present:
    • ITIN document locator

    • number

    • taxpayer full name

    • old address (must match RTS address)

    • new address

    • taxpayer signature (taxpayer signature is not required when applicant uses IRS generated notice to inform of an address update). If the address change request is missing ANY of the above, Form 8822 is required. Update the Remarks Screen with the requested address change and notate the missing information with entries such as address change request not signed. After completing all required ITIN actions, prepare and attach Form 8822 from the taxpayer. Leave the Form 1725 and attachments in the batch.

    Process the information submitted in response to the suspense notice.
  7. If the primary or secondary applicants rejects, see IRM 3.21.263.5.4.1 for perfecting the Form W-7 and processing the tax return (both balance due and refund).

  8. If this is in response to the CP 566 suspense notice status S 50, review the response to determine if the taxpayer has verified that the income claimed on the Form W-2 is theirs and that they need an ITIN to file a tax return. Submitted documents from the taxpayer to support the income should be one of the following:

    • Corrected Form W-2 in the primary or secondary taxpayer's name, OR

    • Pay stub in the name that matches the name of the primary or secondary filer on an attached tax return and same tax return year (a single pay period with year-to-date totals is acceptable), OR

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

    • Two (2) pieces of acceptable ID (as defined by Form W-7) in the Form W-2 name; one of the ID must have a photo. See also IRM 3.21.263.5.3.4.2 and ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Caution:

      This list of acceptable income documents is NOT all inclusive. If the applicant provides another type of evidence that the income shown on the Form W-2 was actually earned by the same person submitting the Form W-7 application (even if the names are different), then the income is substantiated and the need for an ITIN to file a tax return is proven. Resolve the S 50 suspense condition.


      Reminder:

      Original supporting ID or copies certified by the issuing agency must be retained until the ITIN is assigned or rejected. See also IRM 3.21.263.5.3.4.2.4.

    If CP 566 S 50 response... With documents such as... Then...
    Substantiates the income,
    • Form W-2

    • Pay stub

    • Form W-2C

    • Bank statements

    • Attach the documents to the applicable tax return

    • Continue processing the Form W-7

    Does NOT substantiate the income,
    • Another Form W-7 for exception processing such as exception 1b with bank documents

    • Form 1040X

    • Form W-2C or Form 4852 completed in pen and ink and showing the name of the employee on the Form W-2 or Form 4852 as the employer and the name of the ITIN applicant as the employee on the Form W-2C or Form 4852

    • Do NOT send the return for processing. Flag the return in a manner determined by local management for Clerical to send the Form W-7 with attachments to Files. See also IRM 3.21.263.5.4.1

    • Update the Remarks Screen with the reason the Form W-2 was not substantiated and the disposition of the tax return. Make entries such as New W-7 but no corrected W-2. 2013 return to Files, income owner not confirmed.

    • Continue processing the Form W-7.


    Reminder:

    If the applicant can validate identity and income, process the return.

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

    • CP 566 response satisfied the Form W-7 identity requirements but

    • Applicant is NOT eligible for an ITIN. See also IRM 3.21.263.5.4.1.

  10. If the CP 566 response from the primary or secondary applicant does NOT satisfy the identity requirements and the applicant is eligible for an ITIN, the return will NOT be processed. See also IRM 3.21.263.5.4.1.

    Reminder:

    If either the primary or secondary has a valid TIN and income, the return will be processed.

  11. Refer to IRM 3.21.263.5.4.1 for information on editing associated tax returns(s). Circle out the former status and update the status sheet with the ITIN in the top center or "R" in the left corner to alert Clerical of the new status.

  12. If the CP Notice is annotated "N.O.W." , edit the CP Notice with the ITIN or an "R" if Rejected. Clerical will attach the Final Status Sheet when the batch is completed and route to the Files Branch to be associated with the original W-7 application.

  13. Process family packs as follows:

    1. If the CP 566 Suspense Notice is on the primary applicant only and the primary Assigns, enter the name and/or TIN of the U.S. person on all remaining applications in the Family Pack. Members of the Family Pack will either Assign, or remain in Suspense Status based on their suspense condition. Select Update Documentation as the Reason for Change on the W-7 Application View Screen if the dependent's application reflect multiple suspense conditions and includes S 25. This will allow the application to remain in Suspense Status until the applicant responds with information needed to resolve the other suspense conditions or the systemic R 99. Select Correspondence - S as the Reason for Change on the W-7 Application View Screen and enter the correspondence received date of the primary in the Comments field if the dependent's application reflect only the S 25 condition. Once every application in a Family Pack has reached final status, attach a completed Form 3471-E only to returns being sent to processing.

    2. If the CP 566 Suspense Notice is on the primary applicant only and the primary Rejects, on the dependent's application select Correspondence - S as the Reason for Change, use the correspondence received date of the primary, and submit. The system will then reject (R 44) the application and the return can be processed.

    3. If the CP 566 Suspense Notice is on the dependent applicant only, research the current status of the primary. If the primary is Assigned, update the TIN of the U.S. person in addition to working the CP Notice.

    4. If any of the Family Pack applications remain in a Suspense Status after a response is processed, attach a Clerical Action Sheet to the Family Pack and check "Refile to Suspense Wall"

3.21.263.5.10.6  (06-15-2015)
Return Processable Date (RP) Determination and Form 3471E Edit Sheets

  1. The Return Processable Date (RPD) is the date all applicants on the return receive a final ITIN status after the due date of the return plus the grace period. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Edit a RPD on:

    • current year returns assigned a final status on April 23, CY or later

    • prior year return(s) once all W-7 applications are in final status

    Note:

    For applicants found to have previously been assigned an ITIN and a RPD is needed for a return in hand, the RPD is the date the employee makes the return processable by writing the previously assigned ITIN on the return. It is NOT the date of original ITIN assignment. For example, applicant sends a 2010 return with a new Form W-7. Case rejects R 02 and RTS shows this applicant was previously assigned an ITIN on 7-14-2011. Employee is working the case on 8-19-2013 and determines an ITIN was previously assigned. The RPD for this 2010 return is 8-19-2013, not 7-14-2011.

  2. RPD is determined by the actual input date at the time of a final ITIN status is generated (rejected or assigned). For example: If night shift is working on Tuesday, 5-15-2013, all work input before 12:00 am has a RPD of 5-15-2013; any work input after 12:00 am should have a RPD of 5-16-2013.

  3. Use the table below to determine if a Form 3471E and a Return Processable Date (RPD) are required.

    Note:

    A return attached to a Family Pack may require a Form 3471E based on the above criteria. Once every applicant on the return has received a final status on Form W-7, compute the RPD. Note that the RPD can differ for each return based on the dependents listed on each return. If the dependents reject, the RPD is the date we resolve the dependent's status: dependent's R 99 date or the date we determine the dependents are assigned or rejected, whichever is later. For example: primary assigns on 7-11-13. We suspend the family pack to await the response on missing dependent information. We work the response and reject that dependent on 8-19-13. RPD is 8-19-13 for returns with that dependent. The RPD is always the latest RPD for all applicants claimed on each return. Do not edit a RPD on a tax return when the receive date and RPD are the same.

    Returns that Require Form 3471E and RPD Returns that do NOT require Form 3471E
    Returns being sent to the Pipeline (not Files) for processing and are:
    • Prior year Return(s) once every applicant on the return has received a final status on Form W-7

    • Current Year Returns when all applicants on the return receive a final status on Form W-7 after April 22, CY.

    Note:

    Edit the RPD on tax returns with all applicants in final status coming off of the Suspense Wall, even when these returns are annotated copy, original, duplicate, amended, etc.

    Caution:

    If return has Form 3471E attached but no RPD is required, remove the Form 3471E.

    • Returns being sent to Files with Form W-7 because primary/secondary applicant did not prove their identity

    Caution:

    Never edit an RPD on form 1040X.

    • Timely filed Current Year Returns from the Suspense Wall when a reply is received and an ITIN is assigned prior to April 23, CY

    Note:

    Processable returns received prior to April 23, CY are considered timely filed

    • A tax return attached to a case being re-filed to the Suspense Wall.

    • Returns on which no ITIN applicant is claimed

  4. See the attached Form 3471E.

    Figure 3.21.263-24

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  5. Staple a separate Edit Sheet to each return that needs one. Staple the edit sheet to the back of the return, facing out. Place the staple in the upper right of the edit sheet where the return is stapled. See Figure 3.21.263-25 .

    Figure 3.21.263-25
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.21.263.5.10.7  (01-21-2015)
Patterns and Trends Identification Desk

  1. The Patterns and Trends Identification Desk (PTID) is a method for employees to elevate concerns with Form W-7 applications and to identify questionable patterns and trends of applications as they are worked.

  2. PTID employees review Form W-7 application referrals that are questionable or appear to be part of a pattern or trend. If the PTID reviews confirm patterns or trends, Austin may issue descriptions of ITIN identified patterns.

  3. There are no restrictions on referrals to the PTID. ITIN employees may refer any questionable Form W-7 application or apparently new pattern or trend. Follow either option below for referring questionable Form W-7 applications and apparently new patterns or trends:

    A. Take the questionable application/family pack directly to the PTID:
    • Complete the entire batch

    • Place the questionable family pack(s) on top of the batch

    • Complete a white copy of the PTID Referral Form (optional)

    • Attach a post-it note with your SEID, team number and manager's name

    • Take the batch to the PTID desk

    • Explain the concerns/patterns/trends to the PTID employee (if white PTID Referral Form is not attached)

    • Return to the PTID at the designated time to pick up the batch,
      OR

    B. Leave the questionable application/family pack in the batch:
    • Complete a purple local PTID Referral Form for each single application or family pack being submitted:
      - Enter your SEID, team number, and date
      - Enter the DLN(s) of the application. Enter only one DLN for multiple applications in a family pack
      - Use the checklist to indicate any concern, patterns, or trends
      - Enter any additional information needed to clarify an issue
      - Enter any concerns, patterns, or trends not listed in the checklist -

    • Attach the PTID Referral Form to the application or family pack

    • Place the application/family pack in the batch

    • Return the completed batch to the cart


    Caution:

    The PTID Referral Form has a list of characteristics to help identify specific concerns and observations. This is NOT a list of characteristics for PTID identification.


    Reminder:

    If an Austin ITIN identified pattern addresses the questionable characteristics of an application, flag for referral to the SRT. See also IRM 3.21.263.5.3.4.4 #

  4. Employees working the PTID review Form W-7 applications with questionable patterns and trends identified and referred from ITIN employees. Duties include:

    • Entering data from the PTID Referral Forms into a master spreadsheet.

    • Reviewing the spreadsheet for common characteristics in 48 different fields.

    • Identifying patterns or trends and elevating the issue for a possible Austin ITIN Alert. The Director of the Austin Submission Processing Center signs and authorizes specific procedures for questionable Form W-7 applications sharing common traits or patterns.

      Note:

      The spreadsheet data helps identify when characteristics of an Austin ITIN Alert change and the alert needs to be modified.

    • Securing and processing Preliminary Sample referrals. If additional referrals are needed to confirm a pattern or trend, write and elevate instructions with criteria of cases for employees to refer. Known as Preliminary Sampling, these additional referrals are used to determine if a continuing trend exists and an Austin ITIN Alert is needed. These requests are time specific and generally limited to one week.

      Note:

      ITIN employees follow PTID procedures to refer applications for Preliminary Sampling. Both option A and Option B are appropriate for submitting a Preliminary Sample. It is not required to enter RTS remarks or flag the applications.

3.21.263.5.10.8  (01-01-2016)
Correspondence Inventory Procedures

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

  2. Correspondence is batched into two (2) main types:

    • CP 566 notices (see also IRM 3.21.263.5.10.5)

    • All other correspondence, such as CP 565, CP 567, CP 574, and Form 14415 responses as well as unsolicited mail (known as "white mail" ), Forms 4442. See also IRM 3.21.263.4.9 for a complete description of ITIN notices.

      Note:

      Any follow-up correspondence received for an application that is currently in suspense status must be associated with the suspended case and the RPD determined (if needed). Complete and attach a Clerical Action Sheet (CAS) for Clerical to pull the case from the Suspense Wall.


      Reminder:

      If the correspondence is in reply to a Hard Reject status 2 or R 98 case with Form 14415 sent, attach a CAS for clerical to pull the case.

  3. The following types of reject notice responses will not be worked as correspondence but processed as follows:

    If... And... Then...
    CP 567 or CP 574 is one year or older from the application date No Form W-7 is attached and application is still incomplete, Send the local letter and return all application documentation.
    CP 567 or CP 574 is one year or older from the application date, New Form W-7 is attached and all required information is now present, Complete and attach a Clerical Action Sheet (CAS) to the case (one per family pack). Leave in the batch for clerical to batch as a new receipt.
  4. Locate the application in RTS by using the W-7 Search Screen. See IRM 3.21.263.8.4.1. Before entering the DLN or ITIN as your initial search criteria, always try to locate the applicant by performing a name search in RTS. If unable to locate in RTS, research IDRS CC "Names" .

    Note:

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

  5. Once the application is located in RTS, use the W-7 History Screen to verify the last action taken or notice issued. Use the W-7 Application View Screen to compare the information provided to the information on file and to request a specific edit action. Select the appropriate Reason for Change (see also IRM 3.21.263.8.4.3) based on the type of correspondence you are working and the specific action requested.

    Example:

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


    Include the correspondence received date in the Comments Field with entries such as TP corr recd 06012015.

  6. Process applications in reject status as shown below. If applicant is:

    • Currently in reject status AND

    • New Form W-7 is attached AND

    • New Form W-7 application has all required data to allow ITIN assignment, then process the new application.

      Note:

      If the application will NOT assign, place the new Form W-7 on the front of the case for Clerical to re-batch.


      Reminder:

      We can not re-issue a notice or change an address for a rejected account. Process the application request as shown above.


      Caution:

      If account is in HR 2 or R 98 status with Form 14415 sent (see IRM 3.21.263.4.6, IRM 3.21.263.5.3.2, IRM 3.21.263.5.4.1 and IRM 3.21.263.8.3.4, process as follows:
      - If requested documentation enclosed, process to allow ITIN assignment.
      - If request documentation is NOT enclosed, stamp or annotate" ITIN Reject" in r the applicant’s TIN boxes on the tax return. If the primary or secondary taxpayer has a TIN, the return will be sent to processing. If the primary or secondary applicant has a DOB edited next to their TIN box, the return will be sent to Entity. Send Form 14413 to the applicant.
      Update the Remarks Screen to show Form 14413 sent (if applicable) and disposition of the return(s).

  7. Applicants may request address changes to have a CP 565 re-issued. If the applicant is in suspended status, see also IRM 3.21.263.5.10.5. If the applicant is in reject status, see IRM 3.21.263.5.10.8(3) and (6). Address change requests require clear and concise written notification that includes:

    • ITIN

    • Taxpayer's full name

    • Old address

      Note:

      The old address must match the RTS address. If the address does not match RTS, review IDRS. If the IDRS address matches either the old address or the new address and all 5 elements are present, change the RTS address.

    • New address

    • Taxpayer's signature or signature of their authorized representative.

      Example:

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

      Exception:

      Taxpayer signatures are NOT required when the taxpayer uses an IRS generated notice to inform of an address update. For example, if an ITIN notice is used by the applicant to provide a response and the old address is replaced with a new address, change the address.

      Note:

      Address changes do not require additional substantiation for correction of typos or transposed numbers. For example, "Baker Street" was input as "Maker Street" or "123 Any Street" was input as "213" Any Street.


    Caution:

    If any of the above items is missing, Form 8822, Address Change Request, is required. Update the Remarks Screen with the new address, identify the missing element, and note that the correspondence was forwarded to Entity. Complete and attach a Form 1725 to the correspondence for routing to Entity for processing. Leave the Form 1725 and attachments in the batch.

  8. If Form 8822 is received for an account in assigned status and taxpayer requests CP 565 re-issuance, take the following steps:

    • Complete and attach Form 1725 to send the Form 8822 and correspondence to Entity

    • Notate on Form 1725 for Entity to return the Form 8822 and correspondence once the Form 8822 is processed

    • Update the Remarks Screen with the new address and actions taken.

      Note:

      If Form 8822 is returned from Entity notated that the address was changed, update the RTS address. If Form 8822 shows the address was NOT changed, update the Remarks Screen to indicate actions taken by Entity. Classify the Form 8822 and correspondence with a large "C" in red ink.

  9. If primary or secondary applicant files Form 1040X and

    • RTS shows applicant was previously rejected AND

    • Preliminary W-7 Applicant Data Screen shows same tax year previously submitted, AND

    • Applicant does not validate identity and income, return will NOT be processed.

    Exception:

    If applicant validates identity and income, process the return

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

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

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

  13. Use the W-7 Application Edit Screen to make any necessary updates or changes. Do not change the submission source on an application. Any notice generated as a result of correspondence received will be issued only to parties listed on the original Form W-7 application.

    Exception:

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

    Note:

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

  14. If the correspondence involves a documentation update, use any submitted documents to perfect the application. If correspondence includes a request for an action beyond the scope of ITIN, complete and attach a Form 1725 to route to the appropriate area per the Austin Campus Document Routine Guide. Leave Form 1725 with the attachments in the batch.

    Reminder:

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

    Note:

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

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

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

    • Revoke Requests

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

      Caution:

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

    • Missing Document Requests

    • TAC Suspense Case Resolutions

    • OFAC Inquiries

    • Original returns from Entity identified as a Form W-7 previously rejected R 17 or R 20

      Reminder:

      Record clear comments in the Remarks Screen or Comments field to show what actions were taken or not taken from the Form 4442.

  17. Process white mail as follows:

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

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

    • Edit the DLN in the top right margin.

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

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

      Exception:

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

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

    • Form 4442 requests for more than one applicant.

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

    • Merge/Revoke actions.

    • Actions outside the scope of ITIN.

      Note:

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

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

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

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

    Example:

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

    Example:

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

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

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

3.21.263.5.11  (01-01-2011)
Reports

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

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

    • Starting and Ending DLN

    • Total volume of DLN/block.

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

    • Matched Fields(s)

    • Matched Value(s)

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

    • Suspended

    • Rejected

    • Merged

    • Deleted

    • OFAC

    • Pending

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

    • Applicant Name

    • Employee Number Status

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

    • Name Control

    • Address

    • EIN and Office Code

    • Status


    A = Accepted
    S = Suspended
    R = Rejected
    P = Pending
    ITN4340 - ITN43 Controls Weekly snapshot of database events. Displays assignment, suspense and reject volumes, and breakdown by primary, secondary and dependent. Weekly and cumulative year to date volumes are provided.
    ITN4341 - No Agent Found Error Report Weekly report of applications that were loaded with AA data and AA does not exist on database.
    ITN4343 - Report of Account to be Merged Weekly report that identifies ITIN accounts that need to be merged. This report lists DLN, First Name, Middle Name, Last Name, ITIN and previously assigned TIN as noted by applicant.
    ITN4345 - ITN Multiple Issuance Report Weekly report that identifies applicants that have multiple checks and have been assigned multiple ITINs. This report lists DLN, ITIN numbers, full name, DOB, COB, COC, address, documentation, ID number, status date, and application reason.
    ITN4346 - New Apps with TRA Weekly report that identifies Forms W-7's received with tax returns attached. Breaks down volume by assigned, suspended, rejected, OFAC and pending status.
    ITN4347 - New APPS without TRA Weekly report that identifies Forms W-7's received without tax returns. Breaks down volume by assigned, suspended, rejected, OFAC, , and pending status.
    ITN4540 - ITIN Application Received ASSG Report Monthly report that identifies applications by country (country of residence address used for this report), reason for applying and provides a volume of received applications and of those received how many were assigned each status.
    ITN4541 - Application Received by IRS Office Monthly report identifies applications by IRS Office (IRS use only employee number used for this report), assigned, suspended, rejected, unworked or held and provides current and year to date volumes.
    ITN4542 - Application Received from Acceptance Agent Monthly report identifies applications received by each AA on the AA database and provides the AA EIN and office code, and provides a volume by status and year to date.
    SP001 - Current Inventory Daily snapshot of inventory loaded on RTS sorted by application status and batch sort.
    SP002 - ITIN Counts Daily report shows total daily counts sorted by application status and batch sort.
    SP003 - ITIN Counts Weekly Weekly report shows total weekly counts by application status and batch sort.
    SP004 - Batch Counts Daily report shows total volume of batches in each batch sort based on batch count, quantity, and quantity completed and quantity awaiting input.
    SP005 - Batch Counts Weekly Weekly report shows total volume of batches in each batch sort based on batch count, quantity, and quantity completed and quantity awaiting input.
    SP006 - Batch Adjustments Daily report shows total daily volume of batches for Batch Quantity completed greater than Batch Quantity within all batch sorts.
    SP007 -Batch Adjustments Weekly Weekly report shows total weekly volume of batches for Batch Quantity completed greater than Batch Quantity within all batch sorts.
    SP008 - Worked Out of Suspense Daily report shows total daily counts based on Form W-7 Application status that have been worked out of Suspense status each day.
    SP009 - Worked Out of Suspense Weekly Weekly report shows total weekly counts based on Form W-7 Application status that have been worked out of Suspense status each week.
    SP010 - Moved Out of OFAC Daily report shows total daily counts based on Form W-7 Application status that have moved out of OFAC status each day.
    SP011 - Moved Out of OFAC Weekly Weekly report shows total weekly counts based on Form W-7 Application status that have moved out of OFAC status each week.
    SP012 - Moved Out of Pending Daily report shows total daily counts based on W-7 Application status that moved out of Pending status each day.
    SP013 - Moved Out of Pending Weekly Weekly report shows total weekly counts based on W-7 Application status that moved out of Pending status each week.
    SP014 - Moved Out of Assigned Daily report shows total daily counts based on W-7 Application status that moved out of Assigned status each day.
    SP015 - Moved Out of Assigned Weekly Weekly report shows total weekly counts based on W-7 Application status that moved out of Assigned status each week.
    SP016 - Moved Out of Rejected Daily report shows total daily counts based on W-7 Application status that moved out of Rejected status each day.
    SP017 - Moved Out of Rejected Weekly Weekly report shows total weekly counts based on W-7 Application status that moved out of Rejected status each week.
    Universe of ITINs issued by State/Zip Code Report Quarterly report identifies all ITINs assigned by state and sorted by zip code within state. Provides current volume and year- to-date cumulative volume
    Supporting Documentation Types Submitted with Applications Report Quarterly report identifies the type of supporting documentation associated to the applications. Provides current volume and year-to-date volume.
    Suspense and Reject Applications - Reason Code Count Report Monthly report identifies, by suspense and reject reason codes, volume for the month and year-to-date cumulative volume. This report also provides a quality sampling of select DLNs per suspense reason code for review.
    ITN850 - ITIN Receipt Pattern Report Daily report that provides a count of items in each batch (organized by batch sort type) for each day a batch was received.
    ITN851- Form W-7 and Form W-7SP Current Inventory Report Daily report that provides the Batch Quantity Awaiting Input (BQAI) for batches that are not marked as either Completed, Deleted or Processed. Also shows counts of all Form W-7 that are in the Suspended, Pending or OFAC status.
    ITN852 - ITIN Production Report Daily report that gives the total count of all Form W-7 input and also the count of all forms with Assigned or Reject status.
    ITN853 - ITIN Batch Overage Report Daily report that lists all open batches that were created prior to a predefined date.
    ITN854 - ITIN Prior Year to New Year Carry-Forward Inventory Report Daily report that identifies batches that were created in RTS during the prior year, but were not worked to the Completed or Deleted status until the current year. Also shows counts of Form W-7 that were created in the prior year, and are currently in the Suspended, Pending or OFAC Status.
    ITN855 - ITIN Prior Year from New Year Carry-Back Inventory Report Daily report that identifies batches that were received in the prior year, but were not created in RTS until the current year.
    ITN856 - Tax Returns Associated with Form W-7 and Form W-7SP Currently in Suspense Daily report that provides a count of the tax returns associated to all Suspended Form W-7 Applications, as organized by the Form W-7s date for R 99 eligibility.

3.21.263.6  (01-01-2016)
Field Assistance (FA) - Taxpayer Assistance Center (TAC) Employees- Only

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

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

    Note:

    All TAC Offices have access to the RTS for necessary research. TAC employees may call the ITIN Operations Unit at 512-433-7966 for assistance with RTS inputs or with specific questions about ID being authenticated. TAC employees should elevate ITIN issues that can not be resolved at the local level (e.g., RTS systemic issues, unusual documentation etc.) to the next level within their organization.

    Caution:

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

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

    • IRM 3.21.263.2.2, IRS Employee Contacts Section

    • IRM 21.3.4.19, Field Assistance - Form W-7, Application for Individual Taxpayer Identification Number (ITIN),

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

3.21.263.6.1  (01-01-2016)
General Overview

  1. Additional reference material to be used:

    • Form W-7 and instructions (Current revision)

    • Publication 1915 (Current Revision)

    • W-7 Checklist

    • ITIN ITLA

  2. TAC personnel will:

    • Assist with the preparation of Form W-7,

    • Review Form W-7 for completeness and accuracy,

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

      Caution:

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

    • Practice due diligence when verifying the supporting documentation,

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

      Note:

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

    • Define requirements for obtaining an ITIN.

      Caution:

      If applicant submits ONLY a passport without a DOE, additional documentation is required if they meet the criteria in IRM 3.21.263.4.6.

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

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

    • Assist in responding to ITIN suspense notices. Secure missing information when the applicant provides information to resolve a suspended application. Forward the information to ITIN Operations on Form 4442. See IRM 3.21.263.6.1.34 for Form 4442 instructions.

      Reminder:

      Document authenticating TACS will also include a completed Form FA-DAS when appropriate. See IRM 21.3.4.19. .

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

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

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

    • Name - Line 1a

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

    • Date of Birth - Line 4

    • Country of Birth - Line 4

    • Country of Citizenship - Line 6a

    • Type of supporting documentation submitted

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

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

    • Applicant

    • Parent

    • Court Appointed Guardian

    • Power of Attorney

    • None

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

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

    Caution:

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


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

    Caution:

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

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

    Note:

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

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

    Caution:

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



    The name of the third party and the relationship to applicant must be indicated in the signature area of the Form W-7.
    If authorized third party cannot provide the appropriate documentation, advise them what documentation is needed.
    Independent entrepreneur, (someone other than applicant, authorized third party, or parent is dropping off applications)   If application, supporting documentation, tax return or exception rule substantiation, and appropriate signature(s) are present, accept the application. Advise the customer the application will be forwarded for processing and the processing time. If required information is not present, advise what is required and to return to TAC once completed.
  6. The application may have been submitted by an Acceptance Agent. If the customer is the Acceptance Agent, verify their name and Employer Identification Number (EIN) by comparing the information that is on the RTS to the information provided.

    Note:

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

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

    • Only answer general questions pertaining to ITIN program, and

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

3.21.263.6.1.2  (10-14-2008)
General ITIN Information

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

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

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

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

    Exception:

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

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

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

    Caution:

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

3.21.263.6.1.4  (01-01-2011)
Internal Revenue Service Number (IRSN)

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

3.21.263.6.1.5  (01-01-2016)
Supporting Identification Documentation and Other Required Documentation

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

    Caution:

    Applicants submitting ONLY a passport with no DOE require additional documentation if they meet the criteria in IRM 3.21.263.4.6 .

    Note:

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

    Reminder:

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

    Exception:

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

    Note:

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

    Caution:

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

    Reminder:

    Be sure to copy the passport pages with visa or DOE information when visa or DOE information is required (for example, exception 2 or reason code f or g). See IRM 3.21.263.4.6 .

  2. Original or certified copies of ID are required for all Form W-7 applicants including dependents under 18 years old. See IRM 3.21.263.4.6 for exceptions where notarized copies are acceptable and additional documentation is required for applicants submitting ONLY a passport without a DOE.

    Caution:

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

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

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

    If... Then...
    Original passport, Send to issuing authority. Refer to Exhibit 3.21.263-5 for address of embassy.
    U.S. issued drivers license, Return to the state Department of Motor Vehicles.
    All other original documents, Destroy and treat as classified waste.

3.21.263.6.1.6  (10-14-2008)
Initial Visit

  1. Refer to Figure 3.21.263-26 for actions to take during the initial visit of an ITIN applicant:

    Figure 3.21.263-26

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

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

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

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

    2. Continue processing.

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

    2. Continue processing.

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

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


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

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

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

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

    Caution:

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

3.21.263.6.1.8  (01-01-2011)
Exception Criteria

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

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

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

3.21.263.6.1.10  (01-01-2016)
For IRS Use Only Box

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

  2. First line: enter up to four (4) supporting identification documentation codes. This code must be two digits in red ink. For a list of these codes refer to Exhibit 3.21.263-11.

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

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

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

3.21.263.6.1.11  (01-01-2016)
Reason for Applying

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

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

    Reminder:

    If applicant submits ONLY a passport without a DOE, additional documentation is required if they meet the criteria in IRM 3.21.263.4.6.

  3. Any individual who is not eligible to obtain a SSN but who must furnish a taxpayer identification number to the IRS must apply and indicate the reason they are applying for the ITIN.

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

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

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

3.21.263.6.1.12  (01-01-2016)
Line 1a, Name Line

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

    Note:

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

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

  3. If the applicant has a name change, they must provide supporting documentation (a legal document such as a divorce decree, court order, or marriage license)) verifying the name change .

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

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

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

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

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


More Internal Revenue Manual