The Internal Revenue Service announced on June 22, 2012, important interim changes to strengthen its procedures for issuing Individual Taxpayer Identification Numbers (ITINs) from now through the end of the year. Designed specifically for taxadministration purposes, the IRS issues ITINs only to those who are not eligible to obtain a Social Security Number.
These interim procedures apply to applicants generally seeking ITINs for the purposes of filing U.S. individual income tax returns. Because the April 17 filing deadline has passed, the IRS anticipates that a small number of taxpayers will need ITINs between now and the end of the year for these purposes.
Specifically, the procedures apply to most applicants submitting Form W-7, Application for IRS Individual Taxpayer Identification Number. The IRS generally issues ITINs for individuals in these categories during the tax filing season with the submission of a Form 1040, U.S. Individual Income Tax Return.
