Category: Taxation


IRS Now Requiring Original Documentation for ITINs; Certain Nonresident Foreign Nationals Exempted

October 19th, 2012 — 5:42pm

From now until the end of the year, the IRS will no longer accept notarized or other copies of documentation (such as passports and birth certificates) for issuing individual tax identification numbers (ITINs) in an effort to “to strengthen and protect the integrity of the ITIN process while minimizing the impact on taxpayers.” During this interim period, people who need ITINs can do so by submitting original documentation (or certified copies by the issuing agency) by mail or at IRS walk-in sites. The IRS specifically states that apostille documents will not be accepted. The new rules specifically exempt military personnel and their families, as well as “nonresident aliens” who are applying for ITINs for the purpose of claiming tax treaty benefits or who are subject to third-party withholding for various income (such as certain gaming winnings or pension income, or otherwise need an ITIN for information reporting purposes). The IRS advises that while existing documentation standards will be maintained for these applicants, scrutiny of the documents will be heightened. ITIN applications by nonresident aliens that are accompanied by a U.S. tax return will, however, be subject to these new interim document standards. The IRS advises that it will return original documents within 60 days.

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