Individual Taxpayer Identification Number (ITIN)
Individual Taxpayer Identification Number (ITIN) Authenticating Taxpayer Assistance Centers
- All ITIN applicants, including children, must appear in person at the time the Form W-7, Application for IRS Individual Taxpayer Identification Number, is submitted to have their passport and/or national identification card returned the same day.
- This office will review and certify original passports and national identification cards only.
- All other original documentation and copies of documentation certified by issuing agencies will be forwarded with the Form W-7 application to the IRS ITIN Office.
Effective January 1, 2013
- The June 22, 2012 and October 2, 2012 exemptions and exceptions described above will continue to be effective after January 1, 2013.
- ITIN five-year validity. Effective January 1, 2013, new ITINs will expire after five years. Under prior policy, ITINs had no expiration date. Taxpayers who still need an ITIN will be able to reapply at the end of the expiration period. IRS states that it "will explore options, through engagement with interested groups, for deactivating or refreshing the information relating to previously issued ITINs.
- Certain Certifying Acceptance Agents (CAAs) will be able to review an applicant's original documents and verify their authenticity. The CAA would certify on Form 14194 that they viewed and authenticated the originals, and send the completed Form 14194 with copies of the authenticated originals to IRS in lieu of submitting the orignals documents. CAAs will also need to meet new requirements and will face stronger due diligence standards to verify the accuracy of supporting documentation. For the first time, only individuals who are covered under Circular 230 can serve as CAAs (This includes individuals who are attorneys admitted to practice before the bar, Certified Public Accountants (CPAs), Enrolled Agents (EAs), and registered tax return preparers). Exceptions are made for CAA applicants from financial institutions, gaming facilities, Low-Income Taxpayer Clinics and Volunteer Income Tax Assistance (VITA) Centers. CAAs will also be required to take formal forensic training at their own expense by January 31, 2013 to help them identify legitimate identification documents. The IRS also plans greater oversight and compliance activities with CAAs to safeguard the ITIN process. With respect to dependent children, ITIN applications submitted to IRS by a CAA will continue to be required to include original documentation. For children under six, one of the documents can include original medical records. For school-age children, the documentation can include original, current year school records such as a report card.
- U.S. Tax Attachés in London, Paris, Beijing and Frankfurt will be able to verify original documents.
- Low-Income Taxpayer Clinics and Volunteer Income Tax Assistance (VITA) Centers that have CAAs will be able to verify original documents.
- A limited number of participating IRS Taxpayer Assistance Centers (TACs) are now available to review and certify passports and national identification cards in person for primary, secondary and dependent applicants. See IRS' list of Taxpayer Assistance Center Locations Where In-Person Document Verification is Provided.