|IR-2012-62, June 22, 2012
WASHINGTON — The Internal Revenue Service announced on June 22, 2012, important interim changes to strengthen its procedures for issuing Individual Taxpayer Identification Numbers (ITINs) from now through the end of the year.
Designed specifically for tax-administration purposes, ITINs are only issued to people who are not eligible to obtain a Social Security Number. Foreign nationals and non-resident aliens are among those who must obtain ITINs.
· During this interim period, the IRS will only issue ITINs when applications include original documentation, such as passports and birth certificates, or certified copies of these documents from the issuing agency.
· During this interim period, ITINs will not be issued based on applications supported by notarized copies of documents.
· In addition, ITINs will not be issued based on applications submitted through certifying acceptance agents, unless they attach original documentation or copies of original documents certified by the issuing agency.
The changes, which are effective immediately. Final rules will be issued before the start of the 2013 filing season.
Some categories of applicants are not impacted by these interim changes, including spouses and dependents of U.S. military personnel who need ITINs. People who should follow the current procedures outlined in the Form W-7 instructions include:
The IRS may require some taxpayers who have already filed applications to furnish additional documentation directly to the IRS. No additional action is required for people who have already filed ITIN requests unless they are contacted by the IRS.
Read more at: Tax Times blog