ITIN program revisions.

• Author: Laffie, Lesli S.
• Position: From The IRS

In Notice 2004-1, the Service announced several steps to strengthen controls over the issuance of individual taxpayer identification numbers (ITINs), to help ensure that ITINs are issued for their intended purpose and not for other reasons (such as providing personal identification). In addition, the IRS is taking steps to help ensure that applicants can continue to obtain ITINs without undue burden.

New ITIN applicants must use revised Form W-7, Individual Taxpayer Identification Number Application, and provide proof that the ITIN will be used for tax administration purposes. For applicants seeking an ITIN to file a return, the return must be filed along with the W-7.

The IRS will implement the following changes, effective immediately:

1. All new ITIN applicants will have to show a Federal tax purpose for seeking an ITIN. Those seeking an ITIN to meet their income tax filing obligations must attach a Federal tax return to the Form W-7 when filing.

2. ITIN applications without proof of need for tax administration...