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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice addresses the requirements of section 301.6109–1(d)(3)(ii) of the regulations on Procedure and Administration, relating to applications for Individual Taxpayer Identification Numbers (ITINs). The Service has changed its ITIN application process. This notice confirms that taxpayers who comply with the new ITIN application process will be deemed to have satisfied the requirements in section 301.6109–1(d)(3)(ii) relating to the time for applying for an ITIN. This notice also solicits public comments regarding the changes to the ITIN application process.

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▸Contents — Internal Revenue Bulletin 2004-2
Internal Revenue Bulletin 2004-2

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