IRS provides Interim ITIN FAQS

An Individual Taxpayer Identification Number (or ITIN) is a tax processing number that Internal Revenue Service (IRS) issues to foreign nationals who do not otherwise qualify for Social Security Numbers (SSNs) but have federal tax filing/reporting requirements.  Some such beneficiaries of ITIN include but are not limited to: foreign investors, foreign students, spouses and children of immigrants on temporary visas, and undocumented immigrant. 

The IRS is making changes to its procedures for issuing ITINs submitted during the interim period beginning June 22, 2012 through the end of the year.  According to IRS, this new procedure is being implemented to protect and strengthen the integrity of the ITIN process and will be effective for all new applications submitted on or after June 22, 2012 and will remain in effect until the new rules are issued.  Military spouses/dependents and some other categories of applicants who are applying for ITIN to claim tax treat benefits are exempt from these new requirements.

Under the new interim procedure, an applicant for an ITIN must include original documentation such as passport and birth certificates, or copies of these documents that has been certified by the issuing agency.  Under this interim procedure, notarized copies of documentation will not be accepted for the issuance of ITINs.  The IRS will return the original and certified documents to the applicant within 60 days of receipt and processing of the application. 

NOTE: There is a difference between a ‘certified’ and a ‘notarized’ document.  A certified document is provided and certified by the issuing authority as an exact copy of the original document and contains an official stamped seal from the agency.  A notarized document on the other hand is a document that an individual provides to a public notary who bears witness to the signing of the document and affixes a seal assuring that the document is an exact copy of the original.