Note:

Any employee who is legally eligible to work in the United States and does not have a social security number can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation. The taxpayer can get this form at SSA offices, by calling 1-800-772-1213, or from the The United States Social Security Administration | SSA website. If the taxpayer is not eligible to obtain an SSN, refer the taxpayer to the IRS toll-free number or Application for IRS Individual Taxpayer Identification Number | Internal Revenue Service website for information about getting an ITIN. See Pub 1915 , Understanding Your IRS Individual Taxpayer Identification Number (ITIN) for additional information.

Set 30 day deadline for filing.

Follow general procedures to compute withholding rate and issue modification letters as appropriate.

When speaking to the taxpayer, use SUMRY and IMFOLI to determine if there are delinquent returns and/or balances due.

For delinquent returns, instruct the taxpayer to file and set a deadline of 30 days.

Advise the taxpayer that failure to file by the deadline could result in substitute for return processing, referral to Examination, or summons. Enter deadline date in AMS history.

See IRM 5.19.11.3.7., Installment Agreement (IA) or Balance Due Taxpayers for installment agreement requests and revisions procedures.

"-S" freeze is a disaster Indicator for taxpayers in a minor disaster area. This freeze does not stop WHC processing. If the taxpayer self-identifies and qualifies for the "-S" freeze, verify that the taxpayer’s zip code is among those of the affected areas during the disaster period. See IRS Disaster Assistance Program for affected zip codes. See IRM 25.16.1.7.1, -S Freeze for instructions on manually setting the "-S" freeze.

If the taxpayer calls after modification has been processed and says that the employer will not honor the Form W-4 submitted by the taxpayer that results in MORE income tax withholding than was specified in the modification letter, send Letter 4074C to the employer.

Correspondence, live chatbot, or telephone calls received from IRS employees can be worked by any WHC employee if they don't know the IRS employee. See IRM 5.19.11.10.18., IRS Employees (IRS)