Important Interim Changes to ITIN Procedures
The Internal Revenue Service (IRS) has announced important interim changes to strengthen its procedures for issuing Individual Taxpayer Identification Numbers (ITINs) from now through the end of 2012. Designed specifically for tax-administration purposes, ITINs are only issued to people who are not eligible to obtain a Social Security Number. ITINs play a critical role in the tax administration process and assist with the collection of taxes from foreign nationals, non-resident aliens and others who have filing or payment obligations under U.S. law.
During this interim period, and with limited exceptions noted below, the IRS will only issue ITINs when applications include original documentation (e.g., passports and birth certificates) or copies of these documents that have been certified by the issuing agency. [Until the release of this notice the IRS was issuing ITINs based on applications supported by notarized copies of documents and through Certifying Acceptance Agents (which EisnerAmper has on staff). Certifying Acceptance Agents will still be able to process the applications but will also be required to attach original documentation or copies of those documents certified by the issuing agency. It is expected that Certifying Acceptance Agents will be able to facilitate ITIN applications starting in 2013.] The exceptions referred to above include ITIN applications for families of military personnel and for persons who have certain types of income subject to withholding (e.g., pensions).