-
Data pertaining to the attached U.S. Tax Return will be captured on the RTS in the Preliminary W-7 Application Data Screen, See IRM 3.21.263.9.3.
-
Multiple W-7 applications may be attached to one single tax return or multiple year tax returns. This will be considered a family pack for ITIN processing. The family pack integrity must be maintained.
-
Clerical will stagger applications within a family pack to assist the TE to readily identify when multiple applications are associated to the tax return.
Figure 3.21.263-8
This image is too large to be displayed in the current screen. Please click the link to view the image.Staggered Form W-7 Attached to Tax Return
-
Before processing the applications, please ensure that the applications are placed in the following priority order this will ensure that the application are in the order in which they will appear on the tax return:
-
Primary Taxpayer
-
Secondary Taxpayer
-
Dependent
-
-
Determine whether the application is for the Primary, Secondary or Dependent taxpayer.
If.... Then.... application is for the primary taxpayer, attach tax return to the primary application only. application is for the secondary and no application is present for the primary taxpayer, attach tax return to the secondary application only. application is for a dependent, and no application is present for the primary or secondary taxpayer, attach tax return to the first listed dependent application only. a family pack, Forms W-7 are staggered in ascending order (according to the order on the most recent tax return) and the tax returns are attached and staggered in descending order with the most current in front.
-
The following provides guidance on supporting identification documentation. Supporting identification documentation must prove foreign status, identity and continued existence. This section identifies the types of supporting identification documentation that is acceptable for ITIN processing and their associated documentation code.
-
Record at least two (2) pieces of documentation (one for passports) submitted with the application on the RTS Supporting Identification Documentation Screen. See IRM 3.21.263.9.3.2 , W-7 Application Input Screen .
-
All documentation must be current, valid, substantiate entries on Form W-7/W-7SP, and may not be the same type. When possible, select the documents for input that will allow for the correct assignment of the ITIN based on the list of 13 approved documents. The priority order of documents for input is:
-
Passport
-
Photo Identification
-
All others
-
-
Supporting identification documentation required for a dependent child will depend on the child's age.
If... Then... A passport of the parent is presented with the child's information, Accept the passport as the child's supporting documentation. The child is under 14 years of age (under age 18 if a student), School records or medical records are acceptable if a passport is not available. Caution:
A birth certificatemust be one of the documents that is submitted for a minor child (under 18) in order to prove foreign status and identity.
The child is not within school age, School records and medical records are not acceptable. Applicant must provide at least 2 (if passport is not available) of the other acceptable forms of documentation. Reminder:
Do not accept a combination of these documents for an adult. An adult must present documentation that contains a photo.
-
A valid passport is the only stand alone document and does not require any additional supporting identification documentation. However, if a passport is submitted with other documents, then all documents must be consistent. All other documents in the table below must be presented in a combination to meet foreign status, identity, and continued existence. This may require two (2) or more documents to be presented to comply.
Note:
Birth certificates and some foreign drivers license do not contain expiration dates and therefore are considered current. When birth certificates are entered on RTS as a supporting identification document, use the following priority order to determine what ID number to capture:
-
Acta ( Enter First)
-
Folio/Foja (enter first if no Acta)
-
Crip/Curp/Clave (enter first if no Acta or Folio/Foja)
-
Certificate Number (enter first if no Folio/Foja, Acta, Crip/Curp/Clave)
-
-
The following table provides a general description of the 13 types of acceptable supporting identification documents:
Type of Document Definition Passport A travel document issued by a national government that identifies the bearer as a national of the issuing state (government) and requests that the bearer be permitted to enter and pass through other countries. Passports usually contain the following holder’s information: -
Full Name
-
Photograph
-
Date of Birth
-
Nationality
-
Signature
-
ID Number
-
Expiration Date
-
Other means of individual identification
National Identification Card A piece of identification (ID) issued by the holder's government that is designed to verify the aspects of a persons identity. It may also be called a National Identity document or if in the form of a small standard-sized card, an identity card (ID card). National ID cards usually contain the following characteristics of the holder: -
Full Name
-
Gender
-
Nationality
-
Date of Birth
-
Photograph
-
Thumb Print
-
ID Number
-
Signature
-
Expiration Date
Note:
May also be referred to as a Consular Identification Card (CID)
U.S. Drivers License A document issued by a State government granting the holder the permission to drive in that State. U.S. drivers license will contain: -
ID Number
-
Full Name
-
Full Address
-
Date of Birth
-
Expiration Date
-
Photograph
-
Other physical characteristics of the holder
Civil Birth Certificate A vital record that documents the birth of a child. The certificate itself usually includes most of the following information: -
Birth Name
-
Date and time of birth
-
Sex of the child
-
Place and/or location of birth
-
Names of the child's parents
-
Birth weight and length
-
A birth registration number or file number
Medical Records A medical record, health record, or medical chart is a systematic documentation of a patient’s medical history and care. Medical records are only acceptable for dependents under the age of 14 or under the age of 18, if a student. The record usually includes: -
Name
-
Address
-
Immunization dates or office visit date
Foreign Drivers License A document issued by a government granting the holder the permission to drive in that Country. The International Driving Permit (IDP) is a supplement to a valid license. Foreign drivers license usually contain: -
ID Number
-
Full Name
-
Full Address
-
Date of Birth
-
Photograph
-
Other physical characteristics of the holder
Note:
Not all foreign drivers license have expiration dates.
U.S. State Identification Card A document issued by a State government for identification purposes only. Most U.S. State ID cards resemble U.S. driver’s license. U.S. State ID cards will usually contain: -
ID Number
-
Full Name
-
Full Address
-
Date of Birth
-
Expiration Date
-
Photograph
-
Other physical characteristics of the holder
Foreign Voters Registration Card A document that allows a citizen to check in with a central registry before being allowed to vote in elections. The document will usually contain: -
Full Name
-
Address
-
District/Nationality
U.S. Military Identification Card A U.S. Military identification Card or a Common Access Card is issued to active duty and reserve service members, employees, and contractors and is considered an identity document by the Department of Defense (DOD). Military dependents and retirees are issued a United States Uniformed Services Privilege and Identification Card ( also commonly known as U.S. military ID, or less commonly abbreviated USPIC) and is an identity document issued by the DOD to identify a person as a member of the Armed Forces or a member’s dependent, such as a child or spouse. The document will usually contain: -
Photograph
-
Full Name
-
ID Number
Foreign Military Identification Card A card issued to service members by the Country the service member is serving. The document will usually contain: -
Full Name
-
ID Number
-
Signature
School Records A School Record can consist of a report card, a progress report, a letter on School letterhead describing the student’s progress. School records are only acceptable for dependents under the age of 14 or under the age of 18, if a student. The record usually includes: -
Name
-
Address
-
Progress Report
-
School Name
-
Date for Grading Period
Visa A citizen of a foreign country, wishing to enter the U.S., generally must first obtain a visa, either a non-immigrant visa for temporary stay, or an immigrant visa for permanent residence. The type of visa issued is defined by immigration law, and relates to the purpose of the travel. The visa usually contains: -
Visa classification
-
ID Number
-
Full Name
-
Gender
-
Date of Birth
-
Nationality
-
Expiration Date
United States Citizenship and Immigration Services (USCIS) Photo Identification A variety of documents issued by USCIS to nonresident and resident aliens. They will all have a photo and the full name of the holder along with some identification characteristics. If any document is stamped Resident Alien of Employment Authorization then the holder of that card would not be eligible for an ITIN and would be eligible for a SSN. -
-
Documents containing a current date can prove continued existence. For continued existence only, current is defined as having an expiration date that has not expired or was issued within the 12 months prior to the date of the application. The documents below indicate whether foreign identity status is met.
Type of Document Doc Code Proves Foreign Status Proves Identity Passport 01 X X National Identification Card 02 X X U.S. Drivers License 16 X Caution:
Those Driver's License annotated "Not For Identification Purposes" are issued only for driving permission. Do Not accept these documents for identification purposes. Notate in remarks area of RTS "Not For ID Purposes" when you have come across one of these documents.
Civil Birth Certification 17 X X Medical Records (Dependents under the age of 14; under the age of 18 if a student) 20 X X Foreign Drivers License 21 X U.S. State Identification Card 22 X Foreign Voters Registration Card 23 X X U.S. Military Identification Card 24 X Foreign Military Identification Card 25 X X School Records (Dependents under the age of 14 ; under the age of 18 if a student) 26 X X Visa
See Exhibit 3.21.263-4. for specific visa definitions and work authorization.32 X X United States Citizenship and Immigration Services (USCIS) Photo Identification 38 X X X- May be used to establish foreign status only if documents are foreign. -
In the RTS Remarks section, input the corresponding document code for any additional supporting identification documentation provided by the applicant that exceeds what is required but is still one of the 13 acceptable documents.
Example:
16 ( U.S. Driver's License).
If the item is not one of the 13 acceptable documents, record the document type in the RTS remarks.
Example:
A marriage license.
If more than one of any particular type of document must be recorded in RTS, enter it twice, for example, 26,26. If the RTS Remarks Screen has multiple entries (tra 02,03), enter the additional document code on a separate line.
-
The following exhibits will provide further guidance on dealing with supporting identification documentation:
-
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-
See Exhibit 3.21.263-7 , General Characteristics of a Passport
-
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
-
See Exhibit 3.21.263-10 , Visas and Counterfoils
-
See Exhibit 3.21.263-11 , State Department Documentation Not Required for Entry into the U.S.
-
-
All original supporting identification documentation will be maintained in a secure area within the ITIN Unit. After the application is completed, the original supporting identification documentation will be sent back to the applicant, See IRM 3.21.263.5.3.4.4. .
-
The supporting identification documentation must support entries on the Form W-7/W-7SP, such as name(s), date of birth, country of citizenship, etc. If the Form W-7/W-7SP entries cannot be supported by the documentation, correspond/request additional supporting identification documentation.
-
Examine documents carefully to prevent an unnecessary suspense or rejected application. A CAA will practice due diligence when they verify supporting identification documents and code the "For IRS Use Only" box to reflect the appropriate documentation they accepted and documented on their Certificate of Accuracy. Review documentation submitted with TAC applications. TACs practice due diligence when verifying supporting documentation. They code the For IRS Use Only box to show documentation they reviewed and accepted, employee badge number and if a return is attached. Some TAC applications will not have copies of supporting identification documentation attached (applicant under 18 years of age). Other TAC applications (applicant 18 years of age or older) are required to have copies of supporting documentation. If present, examine supporting identification documentation forwarded with TAC applications for validity and make the appropriate selection on the RTS based on the validity of the document.
Example:
If a copy of the supporting documentation received with Form W-7 from a TAC Office is expired, consider the document not valid on RTS.
If the required documentation copies are missing but the For IRS Use Only box is coded and other items substantiate that the application was submitted by a TAC office, select "TAC Reviewed" from the ID Certification drop-down box on RTS and consider valid.
Caution:
A TAC date stamp alone does not indicate that TAC reviewed the documents. TAC Reviewedis substantiated by the presence of the stamp and an entry in the For IRS Use Only Box of at least one of the following: document code, badge number, TRA1040 ( or other indication of a tax return), copies of documentation attached that have an indication that a TAC reviewed the items or similar annotations.
-
If a required field is missing from the Form W-7/W-7SP and the information is provided on the supporting identification documentation (e.g., country of birth), then edit the required field from the information provided on the supporting identification documentation.
Caution:
Applicants commonly fail to check a reason box for submitting the application. This information can usually be determined from analyzing the tax return or supporting identification documentation which reveals that the applicant is the primary, secondary, or dependent taxpayer, or is claiming an exception to filing a tax return. If able to determine then check the appropriate box indicating the reason for submitting the application and continue processing.
-
Check both sides of documents for expiration date and/or extension date.
Caution:
When reviewing a passport, if the expiration date has passed, check the remaining pages in the document, if available, for evidence of an extension.
If a combination of documents is presented (3 or more), then at least 2 of those documents must be current and must not be expired.
Note:
Generally all documents have an expiration date or a date in which to calculate whether the document is current or expired. If an expiration date is missing, but an issue date is present, add 12 months to the issue date and enter that date as the expiration date.
Exception:
The following documents do not have expiration dates:
-
Civil Birth Certificates
-
Some Foreign Driver's Licenses
If a Foreign Driver's License does not have an expiration date then leave the Expiration Date field on RTS blank (treat as current). Any other documents entered on RTS with missing required information will be considered as invalid for ITIN assignment.
-
-
A valid passport is the only document that will stand alone as supporting identification documentation. All other acceptable supporting identification documentation must be in combination of two or more pieces.
Note:
A dependent may have a photo information page embedded within the parents passport.
-
If the supporting identification document is the Mexican voter's registration card, determine the expiration date by the date on the reverse side of the card (bottom left corner). It will show four bracketed two digit years. If the fourth bracketed year is in the future, enter 12/31 and the future year date. If all the dates are in the past or not shown, or if the back of the card is not available, then enter 12/31 and the current year as the expiration date.
Note:
This document has been verified as being valid for Mexican identification purposes only and we are attempting to capture the most current date of the document for record keeping.
Note:
For Mexican National Voter Registration Cards enter the Folio number as the Document Identification Number.
-
If the applicant does not have a passport, then they must provide at least two (2) pieces of documentation one of which must contain a photo. Both pieces of documentation must substantiate entries on Form W-7/W-7SP.
Caution:
For those applications presented for dependent children under 14 years of age (under 18 if a student) where a photo (passport) is not available, there must be at least two (2) forms of supporting identification documentation to substantiate the Form W-7/W-7SP entries. These may include a school or medical record. A birth certificatemust be one of the documents that is submitted for a minor child (under 18) in order to prove foreign status and identity.
If.... Then.... School Record, Note:
Identification Cards for children that are issued by organizations (i.e. Ident-I-Kid, SmileSafe etc.) and not by the school or school authority are not acceptable as school records.
Record must be for a current school year. For example, in processing year 2009, school record shows school year 2008–2009. The expiration date is one year and one month from the first month of the new school year. In the example noted the expiration date would be 09/30/2009.
If the school year is not shown but the documentation is dated , the expiration date is one year from the document date.
If both the school year is shown and the document is dated, the expiration date is 12 months from whichever is latest.Example:
Document has school year of 2008–2009 and is dated January 15, 2009, the expiration date would be January 15, 2010. The applicant is currently attending the school and 01/15/2010 is later than 09/30/2009.
Medical Record, -
the documentation shows the last immunization date, the document expiration date will be one year from the latest shot.
-
the documentation shows an office visit, the document expiration date will be one year from the office visit date.
-
if both, then use the most current date.
Letter from Physician, the documentation must indicate that they have visited the doctor. The expiration date will be one year from the date of the office visit. If the office visit date is not known then the expiration date will be one year from the date of the letter. -
-
Compare the information on each document for any inconsistencies.
-
If the document is in a foreign language, then attempt to have the translation performed by a multilingual ITIN TE. Do not request/correspond for a certified translation if someone can translate.
-
If unable to translate then follow the prompts on the ITIN RTS for the appropriate suspense notice to generate.
-
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
-
The ITIN Unit Manager is responsible for insuring that all supporting identification documentation received is secured in a designated area at the end of each shift.
-
No original supporting identification documents are to leave the ITIN Unit, clerical or technical unit, unless specific arrangements are made to secure them. They must be hand carried at all times.
-
Ensure compliance with IRM 1.16.1, Physical Security Program and IRM 25.10.5, Basic UNIX Security Requirement (BUSR)Handbook.
-
If you have received original supporting identification documentation with the applications, you will enter the information pertaining to the supporting identification documentation into the RTS, See IRM 3.21.263.9.3.2 and continue entering the application information. After you have completed entering all application information, you must take the following steps to ensure that the original supporting identification documentation is returned to the applicant.
Note:
Supporting identification documentation that is certified by the issuing authority, notarized, etc. will be attached to the application and not returned to the applicant. Only original documentation is returned to the applicant. If applicant requests the certified or notarized copy be returned to them, make a copy for the file and return the originals.
-
Using the mailing address from the application, the TE will address envelope to return the original supporting identification documentation to applicant. Ensure that you use the appropriate format for addressing the return envelope. In most circumstances, the first line contains the applicants name, second line contains the applicants street address, and the third line contains the applicants city, state, country (if applicable), province (if applicable) with zip code or foreign postal codes.
Figure 3.21.263-9
This image is too large to be displayed in the current screen. Please click the link to view the image.Example Envelope Addressed
Caution:
When mailing overseas, use the proper size envelope to ensure delivery. Write legibly and do not address the envelope in red ink.
-
Attach Notice 1051 and insert original supporting identification documentation and Notice 1051 in envelope. Place envelope directly behind and attach, with clip etc., to the application. Do not staple the documents.
Caution:
Do not seal envelope as quality may need to review the documents.
-
The For IRS Use Only box information will be input to RTS from the Preliminary W-7 Application Data and W-7 Application Input screens, See IRM 3.21.263.9.3.1 and See IRM 3.21.263.9.3.2.
-
Tax Examiners may receive Form W-7/W-7SP applications submitted by a Certified Acceptance Agent or received from IRS offices with this box already edited.
-
First Line: CAAs and IRS offices are instructed to enter supporting identification documentation codes. Each code must be two digits. For a list of these codes, See Exhibit 3.21.263-12.
-
Second Line:
-
Employee number from Other IRS Office Employee Badge
Note:
The first two (2) digits of your employee number represents the office designator code (i.e., 20-XXXXX, AUSPC, employee XXXX). See Exhibit 3.21.263-13.
-
-
Third Line: This line is reserved for additional information to assist in identifying items unique to the ITIN application for the assignment of the ITIN.
Note:
If the for IRS Use Only box has not been previously edited the Tax Examiner should enter the information directly on ITIN RTS. Do not edit the paper application.
-
This is a required entry.
Caution:
In most circumstances, the applicant will check only one box; if the applicant is claiming treaty benefits, two boxes will be checked.
Note:
If two boxes are checked, one of the boxes MUST be box "h" . If two or more boxes "a" through "g" are checked, circle in red the incorrect reason for applying so that the correct reason for applying is apparent on the W-7.
-
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.
Note:
If the reason for applying is to file a U.S. tax return, a valid tax return must be submitted with the application for the ITIN to be issued, unless exception criteria is met or applicants are secondary filers and/or dependents of taxpayers who previously filed tax returns with unresolved TIN issues.
-
Enter the reason for applying on the W-7 Application Input Screen as listed by the applicant on Form W-7.
Exception:
If applicant provides a valid tax return (1040/1040EZ/1040A) but failed to check a reason box for applying or checked the incorrect box, correct the reason for applying. When in doubt, see your Lead.
-
To determine the correct reason for applying , review the tax return and supporting documentation;
-
Based on the type of tax return, determine whether the applicant is listed as primary, secondary, or a dependent.
-
Based on the type of tax return and the applicants position on the return (primary, secondary, dependent), determine the correct reason for applying.
-
Correct the reason for applying box on Form W-7 and enter this information on RTS.
Caution:
Reasons for applying should never result in erroneous automatic ITIN assignment.
-
-
Examples of incorrect reasons for applying include:
-
Family Packs:All applications have reason "c" , however the tax return clearly shows the 2nd, 3rd and 4th applicant as the spouse and dependents. Correct and enter the dependent applications to reflect reason "d" and the spouses' application to reflect reason "e" .
-
Single Application: Reason "b" is checked and only Form 1040, 1040A or 1040EZ is attached. Correct and enter Reason "c" only if all of the following conditions are present: the applicant is listed as the Primary Taxpayer on the return, a U.S. mailing address is present on Line 2, the foreign address listed on Line 3 is incomplete (only shows a country) and a date of entry is present on Line d.
-
-
The following subsections reflect the appropriate box(es) that should be checked along with a brief explanation of each reason.
-
This information will be captured on the W-7 Application Input screen, See IRM 3.21.263.9.3.2.
-
Box "a" -Nonresident alien required to obtain ITIN to claim tax treaty benefits, See Publication 901, U.S. Tax Treaties:
-
Tax return not required to be attached to Form W-7/W-7SP.
-
Applicant must check "a" and "h" .
-
Applicant must write in treaty country and article number in space provided.
-
Applicant must specify exception number and provide valid supporting exception documentation.
-
-
Box "b" -Nonresident alien individual who is required to file a U.S. tax return or who is filing a tax return only to claim a refund:
-
Tax return required to be attached to Form W-7/W-7SP
-
-
Box "c" - U.S. resident alien (based on days present in the United States) filing a U.S. tax return:
-
Tax return required to be attached to Form W-7/W-7SP
-
A date of entry is required on line 6d
-
-
Box "d" -Dependent of U.S. citizen/resident alien:
-
Tax return required to be attached to Form W-7/W-7SP
-
Dependent must be listed on tax return
-
Dependent must meet dependency test. For additional information on dependency test, see Publication 501, Exemptions, Standard Deduction and Filing Information.
-
If country of citizenship is India, and F-2, J-2, or M-2 visa is listed, enter visa data on RTS in addition to any other supporting identification documentation including a passport.
-
A date of entry is required on line 6d
Exception:
Residents of Canada, India or Mexico do not require a date of entry.
-
Name and SSN of U.S. person (must be primary or secondary taxpayer) must be entered to right of box "e"
Caution:
If the application is a part of a Family Pack that includes an application for the Primary Taxpayer (Reason "C" ), enter the Primary's name and ITIN exactly as listed on RTS. If a single application and the information to the right of boxes "d" and "e" is incomplete or blank, enter these fields using the name and TIN listed on the tax return.
Note:
Spouses and dependents living with U.S. military personnel on a foreign base (not stationed within the United States): accept the application for processing without a tax return attached or date of entry. Applicant must enter box "d" (for dependent) or box "e" (for spouse) and box "h" . Enter "Military Overseas" to the right of box "h" .
Caution:
If the applicant checked box "d" or "e" only and documentation shows the application originated from a U.S. military installation outside of the U.S., select"Military Overseas" from the RTS checkbox "h" Exception drop-down field.
Note:
Foreign Adoptions-Applications marked Military Overseas to the right of Reason box"h" with attached documentation supporting adoption of a foreign child will be considered valid for the Date of Entry (DOE) requirements.
Note:
W-7 Applications for a foreign child that is pending adoption by U.S. Citizens that live overseas (other than the Military) will be considered valid as long as a Tax Return is attached and other W-7 requirements are met. A date of entry is not required. Refer to Lead to override the S19 condition.
-
-
Box "e" -Spouse of a U.S. citizen/resident:
-
Applicant spouse must be claimed as an exemption on U.S. citizen/ resident return or filing a joint return with a spouse who is a U.S. citizen or resident.
-
If country of citizenship is India, and F-2, J-2, or M-2 visa is listed, enter visa data on the RTS. This is in addition to any other supporting identification documentation including a passport. Flag for manual override of R24 for ITIN assignment.
-
Applicant's spouse must be listed on tax return
-
Applicant spouse not required to live in U.S., if taxpayer elects to report worldwide income, See Publication 519, .U.S. Tax Guide for Aliens
-
Name and SSN of U.S. person (must be primary or secondary taxpayer) must be entered to right of box "e"
Caution:
If the application is a part of a Family Pack that includes an application for the Primary Taxpayer (Reason "C" ), enter the Primary's name and ITIN exactly as listed on RTS. If a single application and the information to the right of boxes "d" and "e" is incomplete or blank, enter these fields using the name and TIN listed on the tax return.
Note:
Spouses and dependents living with U.S. military personnel on a foreign base (not stationed within the United States): accept the application for processing without a tax return attached or date of entry. Applicant must enter box "d" (for dependent) or box "e" (for spouse) and box "h" . Enter "Military Overseas" to the right of box "h" .
Caution:
If the applicant checked box "d" or "e" only and documentation shows the application originated from a U.S. military installation outside of the U.S., select"Military Overseas" from the RTS checkbox "h" Exception drop-down field.
-
-
Box "f" -Nonresident alien student, professor or researcher filing a U.S. tax return:
-
Tax return required to be attached to Form W-7/W-7SP
Exception:
A tax return is not required if box "h" is checked and applicant claims exception #2 and provides supporting exception documentation for example Form 8233, Exemption from Withholding on Compensation for Independent (& Certain Dependent) Personal Service of a Nonresident Alien Individual, may require a SSA denial letter.
Caution:
Students on a F-1, J-1, or M-1 visa must attach either a letter from the DSO or Responsible Officer that clearly states that applicant will not be securing employment while in the U.S. or is not receiving any type of income from personal services, or a letter of denial from SSA.
-
Applicant must be a bona fide student, professor or researcher coming temporarily to the U.S. solely to attend classes at a recognized institution of education, teach or perform research
-
Country of citizenship must be entered on line 6a
-
Lines 6c and 6g must be completed
-
A date of entry is required on line 6d
.
-
-
Box "g" - Dependent/spouse of a nonresident alien holding a U.S. visa :
-
Applicant must be claimed as dependent or spouse on federal tax return of the nonresident visa holder
-
Tax return required to be attached to Form W-7/W-7SP
-
A date of entry is required on line 6d
-
Valid U.S. visa is required for dependent or spouse
-
U.S. visa should include all information (visa type, visa number, visa expiration date)
-
Valid passport is required.
-
-
Box "h" -Other/additional information :
-
In most circumstances this box will be checked along with box "a" or "f" .
-
Box "a" requires a Treaty Country and Article Number. Box "f" requires a Treaty Country and Article Number only if the applicant is claiming the benefits of a Tax Treaty.
-
Applicant must specify exception number they are claiming. In addition, they must provide valid supporting exception documentation, See IRM 3.21.263.4.2 for exception criteria.
Caution:
If the applicants Reason for Submitting is not described in boxes "a" through "g" , the applicant is advised to describe, in detail, their reason for applying and attach the supporting documentation to support their claim. On RTS if an entry is made in the "Other" write-in box you must make a corresponding selection from the Exception drop-down box that directly follows. For example, if the write in entry was "To obtain a Driver's License" , you would select "Not valid for federal tax purposes" from the Exception drop-down box.
Note:
Applicants requesting an EIN are not eligible for an ITIN. Form SS-4 or a letter requesting an EIN is often included. Select as appropriate either EIN-ECI (R22) or EIN-NECI (R23) from the Exception drop- down menu for these types of request. See IRM 3.21.263.9.3.2 for additional information on this RTS selection.
-
-
There are limited circumstances when an ITIN will be issued without a tax return. This is known as Exception Criteria. Each criteria has specific documentation requirements, in addition to the Supporting Identification Documentation required for all Form(s) W-7/W-7SP. Applicants are instructed to write the specific Exception number they are claiming on Line "h" of Form W-7/W-7SP. Refer to the table below.
Exception Title If ... And... Then submit... Exception 1, Third Party Withholding on Passive Income Related Information Statements may include Form 1042–S, Form 1099–INT, or Form 8805, Schedule K-1. Caution:
InformationStatement(s) are generally prepared once a TIN has been supplied. Do not consider for Exception Documentation requirements.
-
partners (foreign partnership or U.S. ) partnership with 10 or more partners) that invest in U.S. with assets that generate income subject to federal withholding/reporting.
-
Individuals who have opened interest bearing bank deposit account that generates income effectively connected with their U.S. trade or business.
-
Resident aliens with interest bearing account.
-
individuals who receive current year distributions of income such as pensions, annuities, royalties, dividends, etc. that are subject to withholding/reporting requirements.
-
copy of the portion of the partnership or LLC agreement displaying EIN of partnership and verifying applicant is a partner.
Caution:
CAA submitted applications with this information embedded in the COA is acceptable.
-
bank documentation in the form of a signed letter (on bank letterhead, displaying the name and account number and stating that you have opened a business bank account which is subject to IRS information reporting and/or federal tax withholding on the interest generated during the current year).
-
bank documentation in the form of a signed letter (on bank letterhead, displaying the name and account number, and stating that you have opened an individual deposit account which is subject to IRS information reporting and / or federal tax withholding on the interest generated during the current year).
-
Signed letter or document from the withholding agent, that is on official letterhead, shows the individuals name, account number and requirement for ITIN in order to make distributions during the current tax year, which are subject to federal tax withholding and/or withholding requirements.)
Exception 2, Wages, Salary , Compensation, Honoraria payments; Scholarships, Fellowships, Grants; Gambling WinningsRelated Information Statements may include Form 1042-S. Caution:
InformationStatement(s) are generally prepared once a TIN has been supplied. Do not consider for Exception Documentation requirements.
-
Wages, Salary, Compensation and Honoraria Payments;
-
Scholarships, Fellowships and Grants.
-
Scholarships, Fellowships and Grants.
-
Gambling Income
-
Claiming Tax Treaty Benefits; Exempt or subject to reduced rate of withholding on tax; and submitting Form 8233 to payer of income.
-
Claiming Tax Treaty Benefits ;Exempt or subject to reduced rate of tax; and submitting Form W-8 BEN to the withholding agent.
-
No Tax Treaty Benefits
-
Nonresident Alien visitors with gambling winnings andclaiming benefits of a Tax Treaty and uses services of a gaming official who is a CAA.
-
Letter of employment from payer of income or copy of employment contract orletter of invitation for speaking engagement;
Note:
Request can be future dates within the current year
along withinformation on W-7/W-7SP that supports claiming a tax treaty benefit ( required treaty country and article number), and copy of completed withholding agent's portion of Form 8233 andSSA denial letter (not required if present in U.S. and receiving Honoraria Payments. A letter from the Authorized School Official is acceptable).
Reminder:
If SSA denial is included in the letter ,enter on RTS both the letter under "Other" and "SSA Reject Letter" .
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Letter/official notification from the educational institution awarding the non-compensatory scholarship, fellowship, grant,orCopy of the contract with the college, university or educational institution along with copy of passport showing a valid visa issued by US Department of State, information on W-7/W-7SP (treaty country and article number) that supports claiming a tax treaty benefit, copy of W-8 BEN submitted to the withholding agent, and SSA denial letter.
Note:
Students on a F-1, J-1, or M-1 visa will not have to apply for a SSN. They will be permitted to provide a letter form their DSO, or RO, stating that they will not be securing employment in the U.S. or receiving any type of income from personal services.
Reminder:
If SSA denial is included in the letter ,enter on RTS both the letter under "Other" and "SSA Reject Letter" .
-
Letter/official notification from the educational institution awarding the non-compensatory scholarship, fellowship, grant,orCopy of the contract with the college, university or educational institution along with copy of passport showing a valid visa issued by US Department of State, letter from the DSO or RO stating that this income is non-compensatory and subject to IRS information reporting/withholding requirements andSSA Denial Letter.
Note:
Students on a F-1, J-1, or M-1 visa will not have to apply for a SSN. They will be permitted to provide a letter form their DSO, or RO, stating that they will not be securing employment in the U.S. or receiving any type of income from personal services.
Reminder:
If SSA denial is included in the letter ,enter on RTS both the letter under "Other" and "SSA Reject Letter" .
-
Documentation must be submitted through a CAA. Otherwise, Form 1040NR (treaty article and country displayed) may be submitted with W-7/W-7SP (Reason "b)" and Form 1042–S at the end of the year.
Exception 3, Third Party Mortgage InterestRelated Information Statements may include Form 1098. Caution:
InformationStatement(s) are generally prepared once a TIN has been supplied. Do not consider for Exception Documentation requirements.
Must include loan commitment letter; or similar documentation as evidence of a home mortgage loan on U.S. real property ; HUD-1 Settlement Statement identifying mortgage agreement; or copy of contract of sale indicating mortgage used for purchase of a home. Caution:
If applicant has not specifiedException 3 and a Huddle Settlement Statement and/or sales contract is attached, treat as Exception 4.
Caution:
If applicant has specifiedException 3, but Exception 4 documents are attached (other than HUD-1 Settlement Statement or contract of sale), treat as Exception 4.
Exception 4, FIRPTARelated Information Statements may include Form 8288 Series. Caution:
Information Statement(s) (Form 8288 Series) may be considered as Exception Documentation.
Must include a completed Form 8288 (any one of the series), copy of sales contract, copy of property deed or other documentation as evidence of sale or purchase of property. Reminder:
If not assigned to the designated FIRPTA Unit, pull for Lead.
Exception it'd. 9363 This exception is used by non -U.S. representatives of foreign corporations who need to obtain an ITIN for the purpose of meeting their E-filing requirement. -
Applicants should indicate this request by annotating "Exception 5, T.D. 9363" on Line "h"
Caution:
If Applicant only specifies Exception number or "TD 9363" or 1120-F or any similar statement on Line h, process as Exception 5 criteria.
-
Applicant must attach Form 13550 and Employer Corporate Letter as exception documentation.
Note:
Supporting identification documentation requirements for Form W-7 must also be met.
-
Applicants foreign address must be present on Form W-7.
-
-
This data will be input on the W-7 Application Input screen, See IRM 3.21.263.9.3.2.
-
Certain last names will contain parents' surnames and will be included as the entire last name for that applicant.
-
The sequence of name order is not the same worldwide.
Note:
A single name is allowed. If a single name is listed, treat as last name only.
-
This is a required entry.
-
Enter this information on the W-7 Application Input Screen. See IRM 3.21.263.9.3.2. At a minimum, the last name must be present.
-
Naming customs differ from country to country, and culture to culture. See Exhibit 3.21.263-14 and Document 7071,Name Control Job Aid for guidance in determining first name and surname. The Name Control is determined by the first four characters of the Last Name, therefore the first four characters entered in the Last Name field on RTS will establish the ITIN name control.
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In some circumstances, the applicant uses a different naming custom on their Form W-7/W-7SP than they did on their tax return. The tax return name is always the governing authority for all applicants (primary, secondary, and dependents) for the Last Name of this name line. To ensure correct pipeline processing and prevent name control mismatches when the tax return is processed;
-
Compare the name to the attached tax returns and documentation. Verify that the name is spelled correctly and correct any typographical error on Form W-7 if the majority of the documents agree.
-
Ensure that the name is legible and is listed in First, Middle and Last Name order. Enter the First and Middle Name from Form W-7, unless correcting typographical errors.
Caution:
Some Middle Names may be added to the Last Name Field to ensure Name Control match.
-
Enter the information as listed on Form W-7 if the applicant is not listed on the tax return.
-
If you can confirm it is the same person on Form W7 and the return, enter the Last Name information so that the Name Control created in RTS matches the Name Control that will generate when the earliest tax return attached is processed. Shift the information on Form W-7 as necessary.
-
Select "No" in the "Tax Return Attached ?" field on the Preliminary W-7 Data Screen if you can not confirm it is the same person on Form W-7. See IRM 3.21.263.9.3.1. Enter the name as listed on Form W-7.
-
-
Refer to the examples listed below:
Example:
Form W-7 -"Maria Vallejo Amarillo Reno" ; Form 1040 - "Maria V Amarillo" ; Enter on RTS - "Amarillo Reno" as the Last Name field.
Example:
Form W-7 -"Maria Vallejo Amarillo Reno" ; Form 1040 - "Maria V Reno" ; Enter on RTS - "Maria" (First Name), "Vallejo Amarillo" (Middle Name) and "Reno" as the Last Name field.
Example:
Form W-7 -"Maria Vallejo Amarillo" ; Form 1040 - "Maria V Reno" ; Enter on RTS "Vallejo Amarillo" (Middle Name) and "Reno" as the Last Name if the majority of the supporting documents list a combination of both names ("Amarillo Reno" or "Reno Amarillo" ). Otherwise see "(e)" above.
-
This is required if different from what is entered on line 1a.
-
Verify that the name is spelled correctly, legible and listed in order of:
-
First name
-
Middle name
-
Last name
If... Then... Last name is different than line A1 Follow instructions in document 7071 Name Control Job Aid. Note:
If a single name is listed, treat as last name only.
Last name is the same as line A1 No entry is required. "Same as above" is annotated, No entry is required. -
-
This data will be input on the W-7 Application Input screen, See IRM 3.21.263.9.3.2.
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When present, the IRS will use this address to return original supporting identification documentation and send correspondence. Applicant must enter the complete mailing address if it is different from the Foreign Address, Line 3.
Note:
If the applicant left this line blank and Line 3, Foreign Address has a complete address, enter the foreign address in both Line 2 and Line 3. If no address is present on Line 2 or Line 3, but a complete mailing address is present on the attached tax return or documentation, enter that address.
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If the United States postal service will not deliver mail to the applicants physical location, then they must provide a U.S. postal box number.
Caution:
Private box numbers are not considered valid for mailing addresses (i.e. mailboxes, postal annex and post net etc.).
-
Verify address. The address must be complete, legible, and contain:
-
Street address including apartment number
-
Rural route number
-
City or town
-
Province, borough or state
-
ZIP Code, any local postal codes
-
Country
Note:
There is a drop down list of choices for country code and state code .
-
-
This data will be input on the W-7 Application Input Screen, See IRM 3.21.263.9.3.2.
-
This is a required entry. At a minimum a foreign country must be present.
-
This is the complete address of the country where the applicant permanently or normally resides.
-
If claiming a treaty benefit under an income tax treaty with the United States, the address entered must be an address of the treaty country. Postal codes are included where appropriate.
-
Verify the address. The address must be complete, legible, and contain the following information in the order shown as addresses entered in the wrong line order are undeliverable:
-
Street address including apartment number
-
Rural route number
-
City or town
-
Province, borough or state
-
ZIP code or any local postal codes
-
Country
Note:
There is a drop down list of choices for Country Code.
Caution:
Ensure that the last line of the address is only the Country of Residence.
-
-
Address cannot be a P.O. Box or "in-care-of" (c/o).
Exception:
Some middle-eastern countries only have box numbers for addresses.
-
If applicant no longer has a permanent foreign residence due to relocation to the U.S., the country where they last resided is required for this line.
Note:
If this line is blank, review Form W-7 and attached documentation. If no other source is available, edit to Form W-7 and enter to RTS the country listed in these lines in this priority order : Line 6a, Country of Citizenship (COC) if available; if not, Line 4 Country of Birth (COB).
Exception:
No RTS entry is required if the COC and COB is Mexico or Canada and the Foreign Country Code is blank as RTS auto-populates Mexico or Canada.
-
This data will be input on the W-7 Application Input Screen, See IRM 3.21.263.9.3.2. .
-
This is a required entry- date of birth and country must be present.
-
Verify that the date of birth, country of birth and city/state/province, if present, is correct and legible.
Note:
Enter "GM" for Germany and "RS" for Russia if the specific country part is not otherwise specified.
-
Some cultures do not record or designate a specific month or day of birth. If the applicant indicates they only have a year of birth, then enter 01/01 for month and day.
-
Date of birth (DOB) must be in MMDDYYYY format. Verify that the DOB format is in U.S. format. If found to be in format other than U.S., then perfect. Use the supporting identification documentation to verify DOB. If supporting identification documentation shows the applicant entered the DOB incorrectly and DOB on all supporting identification documentation is the same, then enter information from supporting identification documentation. If the DOB is changed from what is on the Form W-7, edit that change on the Form W-7.
Example:
April 26, 1954 = 04261954
Example:
British format = DDMMYYYY April 26,1954 = 26041954
-
This data will be input on the W-7 Application Input Screen , See IRM 3.21.263.9.3.2.
-
This entry identifies the gender of the applicant.
Note:
Select the appropriate radio button onW-7 Application Input Screen.
If... Then... No box is checked, Review supporting identification documentation to determine gender and select appropriate gender from drop down box. Both boxes are checked, Review supporting identification documentation to determine gender and select appropriate gender from drop down box. Unable to determine gender, Take no action. One box is checked and the entry does not match the information on one or more supporting documents, Leave the field blank on RTS. Caution:
Do not base this change solely on a picture. The gender must be noted on the document.
-
This data will be input on the W-7 Application Input Screen, See IRM 3.21.263.9.3.2.
-
The "Other Information" area of the Form W-7/W-7SP captures information pertaining to the applicant and their additional supporting identification documentation and exception documentation, if applicable.
-
This data will be input on the W-7 Application Input Screen, See IRM 3.21.263.9.3.2.
-
This is a required entry.
Note:
A drop down box is located on the W-7 Application Input Screen to identify the applicants country code. Enter "GM" for Germany and "RS" for Russia if the specific country part is not otherwise specified.
-
Up to two (2) countries may be entered (dual citizenship).
-
This data will be input on the W-7 Application Input Screen, See IRM 3.21.263.9.3.2.
-
This is an optional entry that identifies the applicants foreign identification number.
-
Canadian citizens are issued a Canadian social and insurance number that can be used in this field.
-
German citizens are issued German identification numbers that can be used in this field.
-
Enter Foreign Tax Identification Number in appropriate field.
-
This data will be input on the W-7 Application Input Screen, See IRM 3.21.263.9.3.2.
-
This is an optional entry.
Exception:
When the reason for applying box "f" or "g" is checked, a valid Passport, U.S. State Department visa and line 6c is required.
-
If a visa classification is entered, then the number and expiration date must be completed. The date must be in MMDDYYYY format.
-
See Exhibit 3.21.263-4. for a complete list of visas that authorize employment.
Caution:
The IRS is aware of new procedures at SSA which may delay securing a SSN by many aliens. In this situation, in which an alien is work-authorized under the immigration law and is eligible to request a SSN but is experiencing delays in securing an SSN caused by the SSA's new procedures, the IRS will not issue an ITIN to such an alien.
-
Tax Examiners are required to enter Line 6d information on RTS only if it is present on the W-7 Application and it is not one of the documents previously entered on RTS in the Supporting Identification Documentation Table.
-
Tax Examiners must ensure that the Date of Entry, which is also included on Line 6d, is not omitted as an entry on RTS if required.
Caution:
If the Date of Entry is incomplete on Form W-7 but a year and month is present, enter on RTS as the last day of that month. All other incomplete entries will be considered invalid on RTS and the appropriate notice will be generated to the applicant.
-
A date of entry is required if W-7 reason box "c" , "d" , "f" , or "g" applies. Review the documents for a missing U.S. entry date. If not found continue processing the application.
Caution:
If box "c" applies and the date of entry is after the tax period of attached tax return(s) listing the applicant, select "No" to "Is tax return attached?" on the W-7 Preliminary Application Data Screen.. Annotate the Remarks field with "Substantial Presence Test not met per DOE and year of tax return" .
Exception:
A date of entry is not required if W-7 reason box d is checked and applicant is a resident of Canada, India, or Mexicoorwhen box "e" is checked and Form 1040 is filed either as married filing separately of married filing jointly with a spouse who is a U.S. citizen or resident and the NRA spouse applicant is both listed and claimed as an exemption on the return. See IRM 3.21.263.4.3. (8).
-
This data will be input on the W-7 Application Input Screen, See IRM 3.21.263.9.3.2.
-
This section is used to indicate a previously assigned TIN or EIN. Enter the information under Old TIN/EIN Information on the W-7 Application Input Screen. See IRM 3.21.263.9.3.2.
Note:
No RTS entry is required if line 6e or 6f is blank.
-
Additional Entry Procedures:
-
If a EIN, TIN, or Both were issued, enter the name under which either were issued into the designated field
-
-
This data will be input on the W-7 Application Input Screen, See IRM 3.21.263.9.3.2.
-
This is a required entry, if the visa indicates student, researcher, or business visitor. Enter the name of the college/university/technical institute or business, along with the city and state it is located in and the length of stay, in the college/company information section. See Exhibit 3.21.263-4. for visas meeting this criteria.
-
This data will be input on the W-7 Application Input Screen, See IRM 3.21.263.9.3.2.
-
The application must be signed. Printed signatures are acceptable.
Note:
Fax and photocopied signatures are acceptable for the Form W-7/W-7SP applications only.
-
If an applicant cannot sign their name, then they must sign their mark in the presence of a witness, for example, thumbprint, "X" , etc. The witness signature is also required and must be identified as a witness.
-
The RTS will prompt a response that will reflect the signature present. That could include any of the following:
-
Applicant
-
Parent
-
Court Appointed Guardian
-
Power of Attorney
-
None
Caution:
Acceptance Agent is currently shown in the signature list but should never be selected.
-
-
If an applicant is under 14 years of age, the applicant , orparent, or delegate (power of attorney or court appointed guardian) may sign.
-
If an applicant is 14 years of age or older, the applicant, orparent, or designated agent may sign.
Caution:
The term designated agent or delegate does not include parents.
-
If the signature is other than the applicant's, the name of the third party, be it the parent's name or delegate/designated agent's name and their relationship must be present.
Note:
If the relationship is not specified and can not be determined by supporting documentation, select "None" in the Application Signature drop-down box and enter the third party's name in the Name of Delegatefield.
Note:
If the "parent" box is checked on Form W-7,
and there is evidence that the signer is not the parent (i.e. birth certificate, tax return), select "None" in the Application Signature drop-down box and enter the third party's name in the Name of Delegatefield. Otherwise, accept signature as valid parent's signature. If the application is TAC or CAA reviewed, accept the signature as valid.
-
If a delegate/designated agent signs, the required supporting documentation must be attached, for example, Form 2848, Power of Attorney, court documents showing legal guardianship, etc.
Caution:
A spouse may not sign for their husband and/or wife unless the legal guardian or POA box is checked and the appropriate documentation is attached substantiating guardianship or power of attorney.
Note:
The radio button is enabled only if Court Appointed Guardian or POA, is selected as signatory.
-
If delegate name is illegible, research attached supporting documentation, if possible and enter as appropriate.
-
Any CAA employee using the same EIN of the CAA may sign the W-7 in the space designated Acceptance Agent's Use Only.
Caution:
Although these individuals may sign Form W-7, only the responsible party may sign any attached Certificate of Accuracy.
-
The purpose of Form 2848 is to authorize an individual to represent the applicant before the IRS. Form 2848 may be submitted with the original Form W-7/W-7SP or after the initial Form W-7 application has been processed.
-
When Form 2848 is submitted after initial Form W-7 processing, follow procedures in this section. Add information to remarks but do not revise the signature area of Form W-7.
Exception:
Update the signature area on RTS with the information from Form 2848 if this is one of the system identified conditions preventing assignment (i.e. S14).
-
Form 2848 may be submitted for multiple tax matters (i.e., Form W-7, Income tax, Form 1040, 2000-2004, etc.). Edit the ITIN or "ITIN Reject" in the appropriate area of line 1 on Form 2848 after the W-7 Application is processed.
-
Form 2848 must contain at least the following essential elements;
-
Clear identification of the taxpayer on Line 1. Both the name and address must be present.
-
Clear identification of the third party on Line 2. At least two of the three elements (name, address, or CAF Number).
Caution:
The name entered as representative must match the name in the representative signature line to be a valid Form 2848.
-
Clear identification of the specific tax matter on Line 3. Reference to Form W-7/ITIN.
-
Taxpayer's signature and date on Line 9.
Note:
If any of these four items are incomplete/incorrect the Form 2848 is invalid. Select "no" to the RTS field"Valid Legal Document supporting Court Appointed Guardian or Power of Attorney received?"
Example:
The applicant and the representative data are transposed on Lines 1 and 2. On the RTS, in the field "Valid Legal Document supporting Court-Appointed Guardian or Power of Attorney (POA) received?" , choose "no" as the radio button selection.
-
-
If a substitute POA is used in lieu of Form 2848, it must contain all of the elements of Form 2848, including the taxpayer and POA signature in order to be valid. Foreign language POAs require these same elements plus the following additional items to be valid:
-
Certified English translation
-
Signed and dated Form 2848 (tax matter must be identified)
-
-
The Form 8821 is for Tax Information Authorization only. Enter "Form 8821" and the name of the appointee (person authorized to receive the information) in the Remarks field on RTS.
-
Form 8821 cannot be used to meet signature requirements for a Form W-7, tax return, or any other document for the applicant.
-
Form 8821 must contain at least the following essential elements:
-
Clear identification of the taxpayer on Line 1. Both the name and address must be present.
-
Clear identification of the third party on Line 2. At a minimum the name and address should be present.
-
Clear identification of the specific tax matter (i.e. reference to Form W-7/ITIN) and specific tax periods (i.e. 2006–2008) on Line 3.
-
Taxpayer signature and date on Line 7.
-
-
If a substitute Tax Information Authorization is used in lieu of Form 8821 it must contain all of the same elements in order to be valid. Foreign language Tax Information Authorizations require these same elements plus the following additional items to be valid:
-
Certified English translation
-
Signed and dated Form 8821.
-
-
Document invalid Form(s) 8821 and the name of the appointee in the Remarksfield (i.e. "INV 8821, John Taxpayer" ).
-
This data will be input on the W-7 Application Input Screen, See IRM 3.21.263.9.3.2.
-
The application date is a required field. Enter the date the application was signed in MMDDYYYY format on ITIN RTS.
-
Additional Procedures:
-
If there is no date, then enter the received date.
-
If no received date is present, see Lead to get received date stamped and enter this date as signature date.
-
-
This data will be input on the W-7 Application Input Screen, See IRM 3.21.263.9.3.2.
-
The telephone number field is an optional entry. However, if possible, enter telephone number in designated field when available.
-
If area code is missing, enter "000" before telephone number.
-
This data will be input on the W-7 Application Input Screen, See IRM 3.21.263.9.3.2.
-
This field is required if the application was submitted by an Acceptance Agent
-
The "Certificate of Accuracy" must stay attached to the application. Do not detach.
-
Always check the "Certificate of Accuracy" for missing or incomplete information on Form W-7/W-7SP.
Caution:
For Department of Defense AAs such as the U.S. Navy, Dept. of the Army, U.S. Marines, etc., accept the documentation but disregard the AA information. Treat the application as if it is being submitted directly by the applicant.
-
These fields capture additional information from the applicant, user or any other source that is not currently predefined in the RTS system. The TE will have the opportunity to place any remarks or comments in the fields during different phases of the application process, see below:
-
The remarks field is used to enter information that is not captured on any other ITIN RTS field during initial input or during editing.
-
The comments field is specific to editing and will be populated when additional information is required after a reason for change has been submitted. (i.e., Reason for Change is due to a Quality Review update. The QR TE can enter any additional information pertaining to what they found)
-
-
When working undeliverable mail (original documentation only), enter second attempt or foreign address. If all attempts fail, enter "undeliverable" in remarks field.
-
If requests for missing original documentation are received via telephone or while working correspondence, enter missing document request and the current date (i.e. MDR & date) in remarks field.
-
Once all data has been input on RTS the TE will click the submit button. Once the submit button is clicked the system will immediately perform all business rule, consistency and validity checks.
-
The RTS will display one of the following screens below:
-
Temporary W-7 Status
-
W-7 Potential Duplicate
-
Names Research
-
-
See IRM 3.21.263.5.4.1 for further processing instructions.
-
The RTS will systemically assign the application a status, See IRM 3.21.263.4.10.
-
The TE will review the Temporary W-7 Status screen to ensure that the application was input correctly and the assigned statuses are correct. If you find that the assigned status is incorrect navigate your way back to the field in question and correct accordingly. Once you click the submit button again, the RTS will immediately perform all business rule, consistency and validity checks. A new Temporary W-7 Status screen will display.
-
Once you are satisfied that the assigned status is correct, then click the Assign Final Status button. Before proceeding to the next application, document Form W-7 and the tax return.
-
Document Form W-7 as follows: Edit the DLN in the upper right corner of the W-7 application.
Reminder:
If an ITIN was assigned, write it above the title.
Note:
If the application in hand was rejected because it was a duplicate and an ITIN was assigned to the previous application, write the ITIN along the left side of Form W-7. Use DLN from the prior application as the search criteria on the W-7 Search Screen to locate the assigned ITIN.
-
Document the tax return as follows: Write the ITIN(s) on the tax return in the space allocated for the Primary, Secondary and Dependent Taxpayer's SSN.
Caution:
Be sure to write the assigned ITIN in the appropriate location on each tax return on which the applicant is listed. Before releasing a tax return ensure that a TIN status is indicated for eachperson listed on the return. If no SSN or ITIN processing information is available for a person shown on a tax return, write "No W-7" in the SSN box. This also applies to the spouse when Filing Status"3" is indicated.
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Check copy: If assigned, edit the ITIN on the front of the check copy. If the name on the check is not the primary taxpayer, also edit the primary taxpayer name on the check copy. If the primary taxpayer is rejected, edit "ITIN Reject" on the check copy. If suspended, do not edit check copy until the final action is taken (assigned or rejected. If check copy has no remittance DLN annotated as shown below, do not edit the check or detach. It will stay with the Form W-7 and go to Files.:
Example:
20009–XXX-XXXXX-X; 07009–XXX-XXXXX.
Reminder:
Use only red erasable ink on the tax returns. Write in block letters that are easily legible. Do not use white out, erasures etc. in the Primary and Secondary Taxpayer SSN boxes on the return. If something has already been written in the Primary or Secondary boxes or white out has been used, circle out this information and write the ITIN to the left of the SSN box. If something has already been written in the Dependent SSN box and there is no room to enter the information to the left of the box, use white out tape onlyin this area. Be careful not to cover other return information such as the relationship or checkbox. If the dependent is listed on a continuation sheet ("Continuation of Line 6c" ), enter the appropriate ITIN information on that sheet..
Reminder:
If Form W-7 suspends, do not write anything on the tax return(s) for the applicant. Once an application has been assigned a final status of Reject the applicant will need to reapply. Write or stamp "ITIN Reject" in the Primary , Secondary or Dependent SSN box on the tax return as appropriate. If the application for the Primary Taxpayer is rejected, also write "DOB" and the applicant's date of birth (MM/DD/YYYY format) along the right edge of the tax return beside the SSN box. If you find that the application was placed in Reject status erroneously, immediately correct or see work leader for further processing.
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If the Temporary W-7 Status screen sets a status of Pending, then the RTS has not been able to perform all the necessary internal and external validations to set a final status to the application you are currently working. The RTS will save all the data you have input. You will be able to immediately attempt to correct the pending condition by clicking the Resubmit button. If you are unable to clear the pending status, annotate pending in the upper left corner of the application, annotate the DLN in the upper right hand corner and turn sideways in the batch to alert you that this application still needs to be worked. You will be able to continue entering additional applications by clicking on the Enter Another W-7 Application button.
Caution:
Before returning the batch to the cart try to ensure that all pending applications are completed to final status. If the entire batch is in pending status, replace on cart and advise work leader that this batch must be worked for final status. If a pending application is accidentally left in batch Clerical will bring back to TE for final status assignment.
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The RTS will perform a duplicate check to ensure that the applicant does not already have an ITIN application and will perform a search to determine if they have an SSN on Master File.
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If a potential duplicate is found on RTS the DLN of all found applications will display with their current status. A review of the account status and history of the potential duplicates(s) listed is required to continue. Click on the DLN(s) listed and the RTS will direct you to a view screen of the potential duplicate. Verify the appropriate fields to determine if this is a true duplicate or not.
Caution:
Once you have viewed the potential duplicate screens you must close the screen ("X" in right corner). Failure to close all other open screens before selecting "submit" causes erroneous RTS actions.
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If a duplicate is confirmed, on RTS select the checkbox next to the DLN and click theDuplicate button. If the status of the previous application is "Assigned" , the current application will reject (R 02). Write the previously assigned ITIN on Form W-7 and on the tax return. If the status of the previous application is "Suspended" the current application will reject (R 06). Flag the current document with the DLN of the suspense case. Pull these documents from your batch and place on top of the cart. Designated employees will associate these documents, by DLN, with the case on the suspense wall and place in the appropriate basket to be worked by the suspense team. If the status of the previous application is "Rejected" and the tax return is not already marked "COPY" , write "COPY" on the tax return.
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If a duplicate does not exist, check the box next to the DLN and click the Not a Duplicate button.
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Once you have researched all potential duplicate applications and have responded accordingly the RTS will direct you to the Temporary W-7 Status screen.
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If the Names Research screen displays it will require that you go to IDRS and invoke CC NAMES to perform research. After research, if a valid Social Security Number was found, then go back to RTS, select R01 from the drop-down, enter the SSN found in the SSN field, and click the Duplicate button
Caution:
When you find a valid SSN please make note of the SSN as you will need this to input on your RTS screen.
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Once an application is captured in RTS at least one search criteria field must be populated to generate a search response. It is imperative that you use the DLN or the ITIN, when available. This will ensure that you receive only one response to your search request. However, if either are not available, it is recommended that at a minimum, two fields are identified for the search criteria, See IRM 3.21.263.9.4.1. . The following are the fields available to perform a search on the RTS:
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DLN
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Applicant Last name
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Applicant First name
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Applicant Middle Name
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ITIN
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Date of Birth
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Country of Citizenship
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Country of Birth
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Status
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Earliest IRS Received Date Start
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Earliest IRS Received Date End
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Once you invoke the search, a Search Results table will be displayed listing the following:
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Last Name
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First Name
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DOB
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COB
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COC
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Reason Code
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Status
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DLN
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ITIN
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Links View/History
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You will select the View link to access the application. The application will return in read only format until you select the appropriate reason for change. At that time those fields associated with your reason for change will be enabled and you will be able to update/edit them accordingly. Below is a list of the reasons for change:
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Response to CP 566 (ITIN Suspense Notice)
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Response to CP 567 (ITIN Reject Notice)
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Response to CP 569 (ITIN Hard Reject Notice)
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Quality Review
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Name Change Only
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Current Mailing Address Change Only
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Name and Address Change
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Date of Birth Change Only
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Revoke ITIN
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Override Status
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Reissue Notice
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Update Application
Note:
Based on the users rights the drop-down selection in RTS forReason for Change will display only those fields the user has the rights to correct.
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Take the following actions for unsolicited updates:
If... And... Then... the name, address or date of birth is in error, it is an obvious transcription error, Update ITIN database accordingly. the applicant sends correspondence or contacts the Service advising that their name, address or date of birth is in error, it is an obvious transcription error Update ITIN database accordingly. Applicant sends correspondence advising of a name change, Note:
Applicant must provide documentation substantiating name change (i.e., divorce decree, marriage license, etc.)
Supporting documentation is attached, Update ITIN database with correct information, notate the type of supporting documentation in the comments field. Supporting documentation is not attached, Notate in comments field, no documentation to support name change. Applicant sends correspondence or contacts the Service about an ITIN related issue and advises that their address is incorrect, Accept oral statement and update ITIN database with the correct information only if the applicant is contacting the Service on another issue pertaining to their application and you find the address of record is incorrect. Caution:
Do not accept oral statement solely to change an address. If applicant is contacting the Service just to change their address then they must provide a Form 8822, Change of Address.
Applicant advises that the date of birth is incorrect, Note:
Applicant must provide documentation substantiating date of birth (i.e., birth certificate, etc.)
Supporting documentation is attached, Update ITIN database with the correct information. Supporting documentation is not attached, Notate in remarks field, no documentation to support date of birth change. -
After initial processing of the application the RTS will generate the appropriate notice to the applicant. Sometimes it may be necessary to reissue the notice. Some of the conditions that may require reissuing are, applicant states they did not receive the notice, or applicant advises they lost their original assignment notice and need the letter verifying the number. To reissue the original notice generated, take the following steps:
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Confirm the correct address with the applicant to ensure that the mailing of the notice goes to the correct mailing address;
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Select Reissue Noticefrom the drop-down list.
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The history field will capture all actions previously taken on the application. It will act as an audit trail of all actions performed. The ITIN RTS will systemically generate up to thirty history items. This field cannot be updated.
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The history items will cycle rotate with the newest on top and the oldest on bottom.
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The revoke and override features will be enabled for those users who have been identified as work leaders or managers. These two functions will not be enabled for any other user of the RTS.
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The work leader or manager will be able to revoke an assigned ITIN or override a status code when any of the following reasons are identified:
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Applicant was previously assigned an ITIN and it was not determined during the initial processing phase.
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Applicant has a SSN and it was not determined during the initial processing phase.
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Applicant did not provide sufficient information to substantiate the assignment of the ITIN.
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ITIN was assigned erroneously.
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The suspense or reject status was assigned erroneously.
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Decedent Applicant
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Additionally, override can be used to address any unique condition that will require special handling.
Caution:
The work leader or manager must ensure that the application data is complete and exercise extreme caution before using the override function. The override function will not run any of the consistency or validity checks or apply any of the business rules.
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If the user selects the Override Statusfrom the W-7 Application View screen the Override Status screen will display.
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If the user selects Revoke ITIN from the W-7 Application View screen the Revoke ITIN screen will display.
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See See IRM 3.21.263.9.3.6 and See IRM 3.21.263.9.3.7. for navigational instructions.
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If multiple ITINs have been assigned, See IRM 3.21.263.5.8 , for merge guidance.
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When the revocation is complete, attach the documentation used to ask for the revocation.
Example:
Form 4442, CP reply etc. to Form 9856, Attachment Alert, showing the original DLN of the ITIN application.
Caution:
If the Form 4442 is being routed to another area such as Entity, route Form 4442 to that appropriate area and do not complete Form 9856 for filing.
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When an applicant notifies ITIN of actions needed that are beyond the scope of the ITIN Unit, for example, identity theft (applicant's ITIN was stolen and used by others), route the correspondence to the appropriate area for resolution.
Note:
Route identity theft issues to Accounts Management. Record in remarks the issue, actions taken and date of action.
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When an applicant inquires about the status of their 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 and the history area on the W-7 History Screen before working the case.
If applicant inquires regarding... And... Then... Status of their application, It has been less than six (6) weeks since the application was submitted, Advise applicant to allow for normal processing time-frame. It has been more than six (6) weeks since application was submitted and applicant has not received any notice, Note:
If applicant filed during peak filing season (January 15 through April 30) or from abroad, allow 10 weeks.
1. Research ITIN database for status of application.
2. Advise accordingly or reissue CP565 assignment notice, after verifying mailing address, if appropriate.It has been more than six (6) weeks and research shows application in Suspense status, 1. Advise applicant that the application is in suspense status and additional information is required to continue processing the application. See IRM 3.21.263.4.11 for ITIN Suspense Reason Codes. Caution:
If the applicant will not be able to submit the application before the 60 day processing period expires then advise applicant to reapply.
2. If applicant can provide missing information, and oral testimony can be applied, update ITIN database and assign ITIN. Advise applicant that an assignment letter should be received in 4-6 weeks.
3. If applicant cannot provide missing information, or oral testimony cannot be applied, then advise applicant to secure information and send to ITIN directly or return to TAC.It has been more than six (6) weeks and research shows application status is Rejected , 1. Advise applicant that the application has been rejected and the reason for the rejection. See IRM 3.21.263.4.12 for ITIN Rejection Codes.
2. If applicant still requires an ITIN, advise them they must submit a new application and provide supporting identification documentation and all other requirements for obtaining the ITIN.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Caution:
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It has been more than six (6) weeks and research does not find the application in ITIN database, Note:
If applicant filed during peak filing season (January 15 through April 30) or from abroad, allow 10 weeks.
1. Advise applicant we show no record of application and to resubmit application. Advise the applicant of the option to seek TAS assistance if you can not provide the relief requested. If applicant meets TAS criteria, complete Form 911. See IRM 3.21.263.4.19. CP 565A/B Status is Assigned, Advise applicant that the ITIN has been assigned and they will receive notification of the number by mail. CP Notice 566 Status is Suspended, Advise applicant that the application is in suspense status and additional information is required to continue processing the application. See IRM 3.21.263.4.11 for ITIN Suspense Reason Codes. CP Notice 567 Status is Rejected, Advise applicant that the application has been rejected and the reason for the rejection. See IRM 3.21.263.4.12 for ITIN Rejection Codes. CP Notice 569 Status is HR Advise applicant that the application has been rejected and the reason for Hard Reject. See IRM 3.21.263.4.13. for ITIN Hard Reject codes.
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For ITIN Unit employees providing assistance to Acceptance Agents or internal customers, take the following steps:
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Greet the applicant - provide your name and identification number (badge number);
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Disclosure verification - See IRM 3.21.263.2.3 for ITIN Disclosure Guidelines;
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Telephone oral testimony - See IRM 3.21.263.2.4 and See IRM 3.21.263.5.6.3 for telephone oral testimony procedures.
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Key points for every call:
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Maintain professional courtesy.
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Control direction of the call, and remain focused on resolving the applicants issues.
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Give accurate and complete assistance.
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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 applicant 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 applicant for holding.
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Determine the action to be taken and advise applicant of the resolution. Use professionalism when terminating the call.
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See IRM 3.21.263.2.3 for General Disclosure guidelines to determine when to use authentication probes.
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Accept oral testimony only if the following has occurred:
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IRS input/transcription error
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Applicant transposed numbers or letters in error
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Oral testimony can be accepted from the applicant or authorized third party for the following fields only:
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Line 3, applicants foreign address
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Line 4, date of birth
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Line 4, country of birth
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Line 6a, country of citizenship
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Line 6g, college/university or company data
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Do not, under any circumstances, accept oral testimony for signature or supporting identification or exception documentation being presented.
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After inputting the corrected data, input "Oral Testimony" in the remarks field.
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If the application is in Assigned status or Rejected status, then you will need to use the browser print option to obtain a print of the screen. Ensure that the DLN is written in the upper right corner of the screen shot before sending to Files. If the application is in Suspended status , then the RTS will display the W-7 Temporary Status screen, which you will be able to print and send to files for association with the original Form W-7/W-7SP.
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If an Acceptance Agent inquires on behalf of his or her client, you must verify identity with two additional authentication probes( See IRM 3.21.263.2.3 ) before providing or accepting any information.
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Complete Request for Missing/Lost Documentationform, See Figure 3.21.263-5 for required fields.
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Enter Missing Document Request(MDR)and current date in remarks field (i.e. MDR - 04152007) when requested via phone contact or while working correspondence.
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Place completed request in appropriate basket for the designated(QR) unit.
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Quality Reviewers use this IRM to determine corrective action.
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All ITIN applications are held systemically for three business days to allow for quality review. All reviews should be completed within the three day hold period. Cases not reviewed within that time-frame will be released.
Note:
The Real Time System (RTS) updates the Integrated Data Retrieval System(IDRS) for certain entity actions onlywhen input to RTS by Submission Processing (SP) ITIN Lead or Tax Examiner profiles.
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Any entity changes made to RTS by Quality Review (QR) that are not rebutted and involve the following require additional actions by SP Lead TE or TE to update on IDRS:
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Name Change Only, or
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Address Change Only, or
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Both, or
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Date of Birth Only
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If an application was assigned, suspended or rejected erroneously, Quality Review will rework the application and take the appropriate corrective action.
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Additionally, the Quality Reviewer will return the entire application package to the team manager for employee feedback.
Caution:
The entire ITIN application package must be kept together. When Quality Review pulls samples for review, do not separate Form W-7/W-7SP associated with a tax return, exception documentation, or supporting identification documentation.
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If the error is not rebutted and is one of the specific entity changes listed in paragraph 3 above, the Lead TE/TE must now update IDRS by accessing RTS and take the following actions:
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Access the QR change on RTS
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Select the same "Reason for Change" as the QR corrective input
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Select "submit"
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The Quality Review Unit also maintains original documents that can not be immediately returned to the applicant (i.e. undeliverable, loose documentation etc.). Inquiries regarding Missing Documents are routed to them for research via designated baskets placed throughout the ITIN Operation.
If... Then... Documents are not found in existing local files Original documentation may be attached to original application; Quality Review will annotate this on the MDR and request the application from Files to review. Note:
Form 2275 may be used for this purpose.
Documents are in existing local files and a valid applicant address is available Update address on RTS and send to applicant with Notice 1051. Documents are in existing local files, but a valid applicant address is not available, Quality Review Unit 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 name, DOB, Type of Documents/Doc Codes. If a better address is not found after one year, the passport should be returned to the issuing country. See Figure 3.21.263-6. for a copy of the Embassy Letter. See Exhibit 3.21.263-6 for an Embassy Listing.
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The ITIN Unit can revoke a previously assigned ITIN for specific situations. See IRM 3.21.263.5.5.for Revoke Processing.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 databaseonly and are not automatically updated on Master File. Additional merge actions are still required on IDRS to correct Entity and or Tax accounts. These additional merge actions are not handled by the ITIN Unit.
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ITIN merge action on IDRS is necessary if any of the following apply:
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Applicant has been assigned an IRS Temporary Identification Number (IRSN) - the IRSN will be merged to the newly assigned ITIN.
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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.
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Applicant has been assigned a valid SSN from Social Security Administration.
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The ITIN Unit may identify a merge condition, as noted in See IRM 3.21.263.5.8. above, during initial processing of a W-7 application or while working subsequent correspondence from the applicant. The Tax Examiner will flag all merge condition cases by turning them up in the batch and place on top of the batch cart to be worked by the Lead prior to releasing batch to clerical. The Lead will:
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Complete Revoke actions on RTS only if there is an indication that the merge action has already been completed or is not required by SP Entity or Accounts Management.
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If there is no indication of a prior merge action or annotation that it is not required, prepare Form 4442, annotate "Merge Action" across the top, and include all TINs (SSN, ITIN) for the applicant on the referral. In the case of multiple ITINs, the Lead must 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.
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Route the batch and Form 4442 to clerical for further processing and routing of Form 4442.
Note:
Form 4442 will be routed to SP Entity Function by the Clerical Unit.
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The following subsections provide assistance with special processing issues. See IRM 3.21.263.9.3 for navigational processing instructions.
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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).
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The following Forms are related to the FIRPTA process:
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Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests
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Form 8288A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests
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Form 8288B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
Note:
Applications that indicate the Reason for Submitting is Box "h" with Exception 4 annotated or applications that include a copy of a sales contract, property deed or other documentation as evidence of the purchase of property should also be treated as FIRPTA applications.
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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:
If.... Then.... Form 8288 or Form 8288-A and Form W-7 is received at OSPC, OSPC will: -
Photocopy Form 8288/8288-A.
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Mark or stamp "copy" .
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Attach copy of Form 8288/8288-A to the original Form W-7 and associated documentation (may include original passports, medical or school records, photo ID, etc.).
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Send W-7 package to AUSPC via Form 3210 using UPS Next Day Air.
. Within 10 days of receipt, AUSPC will:Note:
Forms W-7 will be shipped to AUSPC on Monday, Wednesday, and Friday
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Annotate ITIN on copy of Form 8288/8288-A.
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Fax copy of Form 8288/8288-A with acknowledged Form 3210 to OSPC at 801–620–6575
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Treat faxed copy of Form 8288/8288-A as classified waste.
Form 8288/8288-A and Form W-7 is received at AUSPC, Caution:
If Form 8288-A, Form W-7 and a 1040NR tax return is received at AUSPC, annotate the ITIN on form 8288–A, forward the original Form 8288–A with 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 8288/8288-A.
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Send original Form 8288/8288-A to OSPC Mail Stop 6110 ATTN: FIRPTA.
Form 8288-B and W-7 is received at OAMC, OAMC will: Within 10 days of receipt, AUSPC will:-
Photocopy Form 8288-B, mark or stamp "copy" .
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Attach copy of Form 8288-B to the original Form W-7 and all associated documentation
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Send to AUSPC via Form 3210.
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Annotate ITIN on copy of Form 8288-B.
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Fax copy of Form 8288-B and any FIRPTA related exception documentation (contract of sale, settlement statement, etc.) with acknowledged Form 3210 to OAMC at 801–620–4511.
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Treat faxed copy of Form 8288–B as classified waste.
Form 8288-B and W-7 is received at AUSPC, Within 10 days of receipt, AUSPC will: -
Annotate ITIN on Form 8288-B.
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Send original Form 8288-B and any FIRPTA related documentation (contract of sale, settlement statement, etc.) to OAMC Mail Stop 6732.
Letter 3793 and W-7 is received ar AUSPC, Within 10 days od receipt, AUSPC will: -
Annotate ITIN on letter in Tax Identification Number field.
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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 W-7 is received at AUSPC Within 10 days of receipt, AUSPC will: -
Annotate ITIN on letter in Tax Identification Number field.
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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 W-7 is received at OAMC OAMC will: Within 10 days of receipt, AUSPC will:-
Photocopy letter and mark or stamp "copy" .
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Attach copy of letter to the original Form W-7 and all associated documentation (passports, school or medical records, photo ID etc.)
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Send to AUSPC via Form 3210 using UPS Next Day Air.
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Annotate ITIN on copy of letter.
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Fax copy of letter with acknowledged Form 3210 to OAMC at 801–620–4511.
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Treat faxed copy of letter as classified waste.
Letter 3794 and W-7 is received at OSPC, OSPC will: Within 10 days of receipt, AUSPC will:-
Photocopy letter and mark or stamp "copy" .
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Attach copy of letter to the original Form W-7 and all associated documentation (passports, school or medical records, photo ID, etc.)
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Send to AUSPC via Form 3210 using UPS Next Day Air.
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Annotate ITIN on copy of letter.
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Fax copy of letter with acknowledged Form 3210 to OSPC at 801–620–6575.
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Treat faxed copy of letter as classified waste.
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Enter remarks field with the following "FIRPTA"
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When advised of an ITIN recipient's death, annotate date of death in MMDDYYYY format, applicants name and ITIN and provide to lead/manager.
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Lead/manager will search the RTS using the ITIN provided and will click on the edit link associated with that application. Select Revoke ITIN from the Reason for Change Box select Reason for Revoke Decedent Applicant, enter date of death field and enter death certificate information in remarks field e.g. issuing authority and certificate number) and click the Submit button. This will allow the ITIN to be valid for the tax year of the death.
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If the initial application for an individual who has died is received, process Form W-7/W-7SP and enter DOD in the Date of Death field and complete the remarks field with the issuing authority and death certificate number. If applicable, write the DOD on the top of the tax return and forward for processing. The RTS will assign a reject status (R11) and generate a notice that ITINs are not assigned to decedent applicants.
Note:
For documents identified as "Killed in Terrorist Action" (KITA) See IRM 3.21.263.5.9.3 for specific handling.
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Expedite these applications. The Victims of Terrorism Tax Relief Act of 2001 amends the IRC to exempt from income taxes any individual who dies:
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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.
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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.
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When the decedent is a nonresident alien that has neither a social security number (SSN) nor 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.
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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.
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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.
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Prior research should have been performed to determine if applicant had a valid SSN or ITIN.
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During initial process of Form W-7 enter "KITA" in remarks area and "Date of Death (DOD)" field. Also take the following actions:
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Perform override procedure to assign ITIN.
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attach copy of the Form 1040NR and KITA supporting documentation,
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edit the ITIN on the Form 1040NR in the appropriate TIN area, and
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hand deliver Form 1040NR to the KITA coordinator for further processing.
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The KITA coordinator will continue the walk-through of the Form 1040NR KITA return.
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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. -
For IRS Use Only box:
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Edit KITA on the first line.
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Edit DOD with date of death and location of incident on the third line.
Example:
DOD, 9/11/2001, Pentagon.
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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.
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Reason You Are Submitting Form W-7: Check box "h" and enter "KITA" in space provided.
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Line 1a, Name:
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Determine the name entry from the entity area of Form 1040NR.
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Enter last name and first name.
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Signature line:
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Enter "see attached documentation" on signature line.
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Enter current date.
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Enter telephone number, if present.
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line 2,Applicant's foreign address:
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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.
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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.
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Line 3, Mailing address: Determine the mailing address from the entity area of Form 1040NR; enter address as shown.
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Line 4, Birth Information:
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Enter date of birth as provided on death certificate.
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Enter country of birth from death certificate.
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Check the appropriate gender box from data on death certificate.
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Line 6, Other Information:
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. -
Take the completed Form W-7 and all related documentation immediately to your work leader for RTS input.
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Process Gaming Association applications within 24 hours of receipt.
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To process a Gaming Association application, take the following steps:
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Receive and review faxed application from approved CAA at casino;
Note:
Application must include the following: Form W-7, Certificate of Accuracy (COA) and W-8BEN. The application must also include the Treaty Country and Article Number. Applicable reason boxes are "a" and "h" and Exception 2.
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Annotate missing information on the cover sheet, if application is incomplete, and fax back to the casino.
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Research on RTS for a potential duplicate application.
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Input Form W-7 with the fax date as the Received Date.
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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.
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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.
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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.
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Departing aliens are required to obtain a certificate of compliance from the IRS Field Assistance Area Director on Form 1040-C.
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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.
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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.
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Due to the time-frame restrictions for processing the certificate of compliance, all Forms 1040-C will be faxed along with the Form W-7 directly to the ITIN unit for processing.
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To process a Form 1040-C ITIN application request, take the following action:
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Receive application and copy of Form 1040-C via fax from TAC;
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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.
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Assign ITIN and notate in TIN area of Form 1040-C;
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Fax edited Form 1040-C back to TAC immediately, and
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continue processing Form W-7/W-7SP.
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Take the following actions:
If... Then... Form 1040X is to add a dependent or a spouse to an original tax return, process the Form W-7/W-7SP, annotate ITIN on tax return, where applicable, and continue processing. Form 1040X is for the primary TIN, reject the Form W-7/W-7SP. Note:
If applicant submits a copy of IRS notice CP 54, or other proof of prior filing, then accept ITIN application.
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ITINs are not required to file the following:
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Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
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Form 1040-ES U.S. Declaration of Estimated Income Tax for Individuals
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Form 1040ES-NR, U.S. Estimated Tax for Nonresident Alien Individuals
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If a Form W-7/W-7SP is received with a Form 4868, Form 1040-ES or Form 1040ES-NR attached, then take the following steps:
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Annotate on Form 4868, Form 1040-ES or Form 1040ES-NR, in the TIN field "ITIN to be Requested" and forward to pipeline for processing.
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Input W-7 application to RTS.
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The following subsections provide guidance for miscellaneous processing. See IRM 3.21.263.9.3 for navigational processing instructions.
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The RTS will accept version of the Form W-7/W-7SP for the following years:
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2008
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2007
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2006
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2005
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2003
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2002
See Exhibit 3.21.263-60. through See Exhibit 3.21.263-63.
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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/W-7SP,
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/W-7SP,
2. the RTS will hard reject the application,
3. Associate application and tax return to CP 569 HR( local print). Return entire package to applicant.
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Do not dummy Form W-7/W-7SP when the application was previously received and worked in error by SPC. Request the applicant fax a copy of the original application or request from files and rework the original application.
Note:
If the Form W-7/W-7SP does not match Form W-7/W-7SP format, refer to the lead.
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If a request is received on other than a Form W-7/W-7SP... Then... By mail with the official jurat, Caution:
Official jurat must be worded exactly as on Form W-7/W-7SP.
1. Transfer all information to the appropriate lines.
2. Attach the document containing the signed jurat to the Form W-7/W-7SP.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.
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Form 4442, Inquiry Referral, is received from other sites requesting an action be performed on an ITIN record that is beyond their scope.
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Requests may include:
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A revoke ITIN action (including notification of deceased ITIN holder)
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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.
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Actions taken by a TAC employee on a suspended (only) case. Form 4442 will include a copy of the appropriate ITIN RTS screen showing the action taken.
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"≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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Review the Form 4442 request and:
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Perform the action(s) requested
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Reject to the originator any inappropriate Forms 4442.
Example:
Notification of an address already changed on RTS where no further SPC ITIN actions are needed or requests solely for Forms 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).
Also reject Forms 4442 forwarded because the research system (RTS, EUP, IDRS, etc.) was not available. All Forms 4442 received should be beyond the scope of the sender.
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Undeliverable mail inventory is information that was mailed directly to the applicants 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 3.21.263.4.14. or original supporting documentation that the applicant submitted as a part of their application (i.e. passport, driver's 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.
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ITIN mail can be returned for a number of reasons including:
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Incomplete mailing address entered in RTS.
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Keyboard symbols entered into RTS are not recognized by the system.
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The applicant moved since submitting their application.
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The applicant provided an incomplete mailing address (i.e. failed to provide an apartment number on the application).
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When ITIN mail is returned as undeliverable, in order to process the inventory it is necessary to research for a better address for the applicant. Listed below are several research tools that are available to assist in working undeliverable inventory.
Research Tool Description RTS -
Research RTS on the W-7 Search Screen to locate the application. See IRM 3.21.263.9.4.1.
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Click on the view link on the search results table to be directed to the W-7 Application View Screen. See IRM 3.21.263.9.4.3.
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Change or correct (i.e. obvious misspelling of street name or incorrect address format or symbols used) address if necessary using the W-7 Edit Screen. See IRM 3.21.263.9.4.4.
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. See IRM 3.21.263.5.4.3 for updating procedures. 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 (i.e. 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 (i.e. street, avenue, circle, etc.), directional indicator (i.e. N. Main Street, West 14th St., etc.), and correct spelling of street names. -
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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 address of record on MF.
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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.
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If the undeliverable mail is the CAA copy of a notice;
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Research to determine the reason that the notice was returned.
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Review the AA Submission information on the W-7 Application View Screen to identify the name of the CAA, EIN and office code.
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Use the AA Search Screen to locate the specific CAA. See IRM 3.21.263.9.8.6.
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Compare the name and address on the notice to the name and mailing address shown on the AA View Screen. See IRM 3.21.263.9.8.4.
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If the information is the same , classify the undeliverable mail by editing it with a large"C" in red ink. No further action is required.
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If the information is notthe same, and the application is in Assign or Suspense Status, reissue the notice and classify the undeliverable mail by editing it with a large"C" in red ink.
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Check envelope enclosures for other information.
Note:
Donot use old or previous addresses that are on documents such as drivers licenses, ID cards, etc.
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Use information from Form W-7 and the tax return, if available, for the address review.
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If unable to perfect the undeliverable address, and no original supporting identification documents are attached, treat undeliverable mail (CP Notices, correspondence) as classified waste.
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The resolution of undeliverable mail inventory that is from system generated notices is based on the type of notice that was issued and the current RTS Status. Refer to the table below.
If ... And ... Then ... CP 565 - Assignment Notice a better address is found, make the address correction on RTS by accessing the W-7 Application View Screen, and selecting "Current Mailing Address Change" as the reason for change. 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 unless you have a notice for each applicant.
Note:
Classify the undeliverable mail by editing a large letter "C" in red ink on the notice. Clerical will strip the batches and properly dispose of the classified waste.
a better address is not found, classify the undeliverable mail by editing a large letter "C" in red ink on the notice. Note:
Clerical will strip the batches and properly dispose of the classified waste.
CP 566 - Suspense Notice Note:
Although the undeliverable mail is a suspense notice , be sure to check the current status of the application on RTS. If the Form W-7 is present , verify the address was input correctly.
Note:
CP 566's are batched in DLN order and that order should be maintained through out the batch. The W-7 and tax returns from the Suspense Wall will be associated with the undeliverable correspondence when available.
current application status is Assign. No further action is necessary the application has already been worked from Suspense status and the applicant has been notified of the ITIN assignment. Classify the undeliverable mail.
If the associated Suspense applications are present, verify the ITIN has been edited on the Status Sheet. Change the status to Assigned. Verify the ITIN has been edited on all tax returns. Attach Form 3471, Edit Sheet and update the RPD. See IRM 3.21.263.5.10.5.1.current application status is still Suspense and a better address is found make the address correction on RTS by accessing the W-7 Application View Screen, and selecting "Update Documentation" as the reason for change. 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 the same as the address on the undeliverable mail, also correct the address on their application.
current application is still in Suspense status and a better address is not found On the W-7 Application View Screen, select "Update Documentation" as the reason for change ,enter "Undeliverable" in the Comments field and click submit. Reminder:
Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number
Note:
Alert Clerical to "Refile to Suspense Wall" Case will remain on the Suspense Wall until the systemic R99.
current application is in Suspense, but will R99 within 10 days and a better address is found Access the W-7 Application View Screen, and select "Correspondence Received -Suspense" as the Reason for Change. Make the address correction on RTS and annotate Remarksfield with "Better Address" . Submit the application to generate the R44. See IRM 3.21.263.5.4.1. for guidance on editing the tax return and application. See IRM 3.21.263.5.10.5.1. for information regarding Form 3471, Edit Sheet and RPD determination. Reminder:
Overlay the original batch number on the W-7 Preliminary Application Data Screenwith the new batch number
Note:
A new Final Status Sheet will be generated.
current application is in Suspense, but will R99 within 10 days and a better address is not found Access the W-7 Application View Screen, and select "Correspondence Received -Suspense" as the Reason for Change. Annotate Remarksfield with "NBA" . Submit the application to generate the R44. See IRM 3.21.263.5.4.1. for guidance on editing the tax return and application. See IRM 3.21.263.5.10.5.1. for information regarding Form 3471, Edit Sheet and RPD determination. Reminder:
Overlay the original batch number on the W-7 Preliminary Application Data Screenwith the new batch number
Note:
Circle out the "Suspense" status and edit "Reject" on the Final Status Sheet.
current application status is Reject and a better address is found make the address correction on RTS by accessing the W-7 Application View Screen, and selecting "Current Mailing Address Change" as the reason for change. Reminder:
Overlay the original batch number on the W-7 Preliminary Application Data Screenwith the new batch number
Note:
This process will not generate a notice to the taxpayer because of the current status, however this will assist in identifying a subsequent duplicate application submission.
current application status is Reject and a better address is not found, No further action is necessary. A reject letter will have already been issued to this same address and the Suspense Case already pulled from the wall. Classify the document by editing it with a large red "C" . CP 567 - Reject Notice 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.
better address is found, make the address correction on RTS by accessing the W-7 Application View Screen, and selecting "Current Mailing Address Change" as the reason for change. Reminder:
Overlay the original batch number on the W-7 Preliminary Application Data Screen with the new batch number
Note:
This process will not generate a notice to the taxpayer because of the current status, however this will assist in identifying a subsequent duplicate application submission.
better address is not found, take no action. Classify the undeliverable document by editing it with a large red "C" . CP 569 -Hard Reject Notice better address is found, Staple the CP 569 to the back of the W-7 packet. Print the better address on a new envelope. Insert Form(s) W-7 and Form(s) 1040. Update the address on RTS by selecting Current Mailing Address Change from the drop down box. 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(Critical). better address is not found, Enter "UNDL NBA" and the received date in the comments field on RTS. Select "Correspondence Received-HR" from the drop down menu on the W-7 Application View Screenand follow procedures for W-7 Application Edit Screen. See IRM 3.21.263.9.4.4. R44 should generate as one of the Final Status Codes. Edit the DLN on the top right corner and annotate"R44" on the top left corner of Form W-7 to alert Clerical not to process as a Hard Reject. Classify the document by editing it with a large red "C" . On the tax return, circle out the old IRS received date .Reminder:
Overlay the batch number on the Preliminary W-7 Application Data Screen with the current (new) batch number.
Write "ITIN REJECT" in the appropriate tax return TIN areas (Primary, Secondary, or Dependent).Note:
R & C will have stamped a new IRS received date.
Release the tax return for pipeline processing.Note:
Write the primary taxpayer's DOB in the margin to the right of the SSN.
Note:
Tax returns for Primary or Secondary (with income on the return) applicants will be routed to SP Entity for IRSN assignment.
Note:
No RPD required. Processing will use the latest Received Date.
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For original supporting identification documents only, take the following steps:
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If all address information appears to be complete and accurate, then re-address and re-send. Annotate "second delivery attempt" in remarks field.
Reminder:
The United States Postal Service may be successful in attempting a second delivery.
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If applicant's foreign address is different from the mailing address and two attempts at delivering the documents to the mailing address has resulted in undeliverable mail, then re-address using tax residence address and re-mail. Annotate "foreign address mail out" in remarks field.
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When instructions in paragraph (10) above have been exhausted and a new or better address cannot be found, maintain the documentation files as follows:
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Place documents in the appropriate envelope (non G-48)
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Write addressee's name (last, first) across the top of the envelope
Note:
If addressee is part of a Family Pack and is not the primary, also record the name (last, first, middle), DOB, TIN or DLN in middle top area below addressee's information.
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Underline the name control (addressee and primary if applicable)
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Write date of birth and document code type, DLN and TIN (if available)
Note:
If document does not have an assigned document code, See Exhibit 3.21.263-12, specify type of document (i.e. Marriage License, Baptismal Record etc.).
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Write IRS badge number
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Write a status update in remarks (i.e., no new date, no better address found, etc.) and the days date of the remark/research entry
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Give envelope to clerical unit for filing
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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 CP Notice. and forward to your work leader. See IRM 3.21.263.5.8.1. for additional information.
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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.
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When you receive a batch of Suspense work from the clerical unit, each case will generally contain the following:
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CP 566 Suspense Notice (system generated)
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Taxpayer response (may include additional documentation)
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Suspended W-7 Application with documentation (may include Family Packs)
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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."
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Locate the application in RTS by using the W-7 Search Screen. See IRM 3.21.263.9.4.1 . 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 (R02). If a duplicate application has been identified for the applicant and is in any status other than Assign, work from the Suspended application.
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If a merge condition is identified, pull for Lead.
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Once the application has been located in RTS,
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Review the W-7 History Screen to determine the initial reason(s) the application was placed in a Suspense Status. See IRM 3.21.263.9.4.2.
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On the W-7 Application View Screen, select Correspondence Received (S-Status) on the Reason for Change drop-down box and enter "CP566" and the received date of the notice in the Comments field. See IRM 3.21.263.9.4.3.
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Follow procedures for W-7 Application Edit Screen.
Reminder:
You must overlay the batch number with the current (new) batch number. See IRM 3.21.263.9.4.4.
Note:
If taxpayer response does not satisfy the Suspense condition, capture in the RTS Remarks field any remaining issues with the application. For example, "S06-DOB still missing."
Note:
See IRM 3.21.263.5.4.3. (4) for Name and DOB change requests.
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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.
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Once the edit is completed on RTS the application will either Assign or Reject.
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See IRM 3.21.263.5.4.1. (3)(b) for information on editing associated tax returns(s) and Form W-7. Circle out the former status and update the status sheet with the ITIN or "R" in the upper left corner to alert Clerical of the new status.
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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.
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Attach a completed Form 3471, once every application in the Family Pack has reached final status. See IRM 3.21.263.5.10.5.1.
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Family packs will process as follows;
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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 S25. 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 R99. Select Correspondence - S as the Reason for Change on the W-7 Application View Screen if the dependent's application reflect only the S25 condition.
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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 and submit. The system will then R44 the application and the return can be processed.
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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.
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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"
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