SECTION 4. CLARIFICATION OF

REGULATORY REQUIREMENTS

Section 301.6109–1(d)(3)(ii) provides that any taxpayer who is required to furnish an ITIN must apply for an ITIN on Form W–7. The regulation further states that the application must be made far enough in advance of the taxpayer's first required use of the ITIN to permit the issuance of the ITIN in time for the taxpayer to comply with the required use ( e.g., the timely filing of a tax return). This requirement was intended to prevent delays related to Code filing requirements.

Under the Service's new ITIN application process, applicants, in general, are required to submit the Form W–7 with (and not in advance of) the original, completed tax return for which the ITIN is needed. Accordingly, taxpayers who comply with the Service's new ITIN application process will be deemed to have satisfied the requirements of section

301.6109–1(d)(3)(ii) with respect to the time for applying for an ITIN.

The original, completed tax return and the Form W–7 must be filed with the IRS office specified in the instructions to the Form W–7 regardless of where the taxpayer might otherwise be required to file the tax return. The tax return will be processed in the same manner as if it were filed at the address specified in the tax return instructions. No separate filing of the tax return ( e.g., a copy) with any other IRS office is requested or required. Taxpayers are responsible for filing the original, completed tax return, with the Form W–7, by the due date applicable to the tax return for which the ITIN is needed (generally, April 15 of the year following the calendar year covered by the tax return).

If a taxpayer requires an ITIN for an amended or delinquent return, then the Form W–7 must be submitted together with the return to the IRS office specified in the instructions accompanying the Form W–7.