Understanding the Most Recent Changes to the I.T.I.N Application Process

Anyone familiar with the IRS knows that one of their favorite things to do is change policies. Keeping up with the constantly changing landscape of tax law is not something anyone should have to worry about at home or in your business. As fully qualified CPAs in New York City, Armel Tax is here to stay fully abreast of these changes for you.

At the beginning of 2013, the IRS announced some significant changes to the application process for obtaining an Individual Tax Payer Identification Number or (I.T.I.N). As always, we want this blog to be a helpful, plain English resource for anyone with questions about these particular topics. Any additional questions can be answered by contacting Armel Tax for a free consultation today!

An I.T.I.N is only required for foreign nationals and others who are required to report federal income tax and do not qualify for a Social Security Number In an attempt to streamline the process and prevent fraud, the IRS announced the following changes to the I.T.I.N application process;

If you are applying directly to the IRS, they will now only accept original identification documents or a certified copy from the agency that issued the original
New I.T.I.Ns will now only be valid for a five year period from the issue date.
In addition to submitting documents directly to the IRS centralized site or use of a Certified Acceptance Agent (CAA), I.T.I.N. applicants will have more options for verification of key documents including:

• IRS Tax Assistance Centers; a list of which can be found on the IRS website by searching for a local IRS office.
• US Tax Attaché’s in London, Paris, Beijing, and Frankfurt
• Low Income Tax Payer Clinics

There are some exceptions to the above changes. These include US Military spouses and dependents, those foreign nationals applying for the purpose of tax treaty benefits, and Student Exchange Visitor Program participants.

These are only some of the most significant changes. It is important to stay updated regarding some of these changes by visiting the IRS website or contacting Armel Tax today.

You can visit the IRS website for FAQ’s about the I.T.I.N. updates here:

http://www.irs.gov/Individuals/2013-ITIN-Updated-Procedures-Frequently-Asked-Questions