PART 4 – REVIEWING SUPPORTING — 0125 Publ 4520 (PDF)

What are the documentation requirements when applying for an ITIN? The Form W-7 Application must be accompanied by the following documentation when applying for an ITIN:

A completed valid U.S. federal income tax return for which the ITIN is needed. However, if one of the exceptions to the tax return filing requirement applies, you must attach documentation that is required to support that exception; and
Supporting documentation proving the applicant’s identity and foreign status. The documents should substantiate the information provided on Form W-7 and must be an original or copies certified by the issuing agency. There are only 13 acceptable documents (Refer to Exhibit A-Supporting Documentation Table). NOTE : If you submit certified copies of original documents that display information on both sides (front and back), the copy that is submitted must also show the information from both sides of the document.

The documentation must: a. Verify the identity of the applicant and support their

claim of foreign status. (Refer to Exhibit A-Supporting Documentation Table). b. Be an original; c. Be a copy of an original document if you do any of the

The documentation must be current, i.e. not expired. The definition of “current” for applying for an ITIN is as follows:

following:

Have the copies certified by the issuing agency or

official custodian of the original record.

Have the copies certified by Embassy and Consular

Offices. Contact the Consular Section, American Citizens Services of the U.S. embassy or consular offices in advance to determine availability and hours of operation for these services.

Birth certificates do not contain expiration dates,

and, therefore, will be considered current.

Passports and National Identification cards

displaying an expiration date will be considered current only if the date displayed on the document has not expired prior to the date the Form W-7/W7(SP) is submitted.

School records (accepted only for dependents

under 24 years of age). School records MUST include all the following. Official document such as a report card, transcript,

or dated letter from a school official on letterhead (the dated letter must be signed); Applicant's name and address (must be a U.S.

address if proof of U.S. residency is required); Record of attendance or coursework with grades; School's name and address (must be a U.S.

address if proof of U.S. residency is required); and School term dates ending no more than 12 months

from the date of the Form W-7 application. A combination of the official documents can be

used to cover all requirements for the record.

Medical records (accepted only for dependents

under 6 years of age). Medical records MUST include all the following. Official document such as a shot/immunization

record or dated letter from the medical provider on official letterhead (the dated letter must be signed); Applicant's name, date of birth, address (must be a

U.S. address if proof of U.S. residency is required); Date of medical care within 12 months before the

date of the Form W-7 application; and Doctor's name and medical facility's address

where the care was provided (must be a U.S. address if proof of U.S. residency is required). A combination of the official documents can be

used to cover all requirements for the record.

NOTE : Spouses and dependents of U.S. military personnel can submit original documents, certified copies or notarized copies of identification documents. A copy of the service member’s U.S. military ID will be required or the applicant must be applying from an overseas APO/ FPO address. A copy of the service member’s U.S. military ID is required to be included with the application if the documents are notarized. Dependents of U.S. military personnel use box “d” on Form W-7 and their spouses use box “e”. Spouses and dependents can only be claimed as exemptions for tax years 2017 and prior.

20 Acceptance Agents Guide

An original passport is the only stand-alone document that proves both “foreign status” and “identity”. If a passport is not submitted, a combination of at least

two other current (unexpired) documents that show the applicant’s name and photograph, and supports their claim of foreign status must be provided. Additional documentation requirements may apply to dependents if the passport does not have a date of entry into the United States.

If an ITIN is being requested for a dependent under 18 years of age, one of the supporting documents to prove “foreign status” and “identity” should be a “Birth Certificate”, unless a Passport is submitted.

The application must also contain an official letter, form or other documentation from the Social Security Administration, providing proof that the applicant applied for a SSN but that their request was denied (only applies to taxpayers who are legally eligible to receive a SSN). This letter must be attached to your Form W-7 when a U.S. Federal income tax return is attached or when an exception is being claimed, or your application for an ITIN will be rejected.

NOTE : Copies of a passport must include the U.S. visa pages if a visa is required for your Form W-7 application.

If a passport does not have a date of entry, into the United States and reason for applying is “d,” the applicant is required to provide additional original documentation to verify U.S. residency as listed below, unless the applicant is a dependent of U.S. military personnel stationed overseas:
If under 6 years of age: A U.S. medical record,

U.S. school record, or U.S. state identification card that lists the applicant’s name and U.S. address, or a U.S. visa.

If at least 6 years of age but under 18 years of

age: A U.S. school record, U.S. state identification card, or driver’s license that lists the applicant’s name and U.S. address, or a U.S. visa.

 If 18 years of age or older: A U.S. school record,

rental statement from a U.S. property, utility bill for a U.S. property, or a U.S. bank statement, U.S. state identification card or driver’s license that lists the applicant’s name and U.S. address, or a U.S. visa.

Acceptance Agent must have the original identification documents in their possession during the interview in order to see the security features and authenticate the documents. The types of acceptable documents may vary depending upon such factors as the ITIN applicant’s country of citizenship or nationality (inside or outside of the United States). The Acceptance Agent must review the applicant’s documentation in order to determine whether the documentation is among the thirteen documents that IRS accepts as reliable evidence of foreign status and identity.

Examples of the documents to support “foreign status” and “identity” can be found in the “Supporting Documentation Table” (later in this publication) and also in the Instructions for Form W-7.

The Agreement requires that the original or certified copies of original documentation, supporting the applicant’s claim of identity and foreign status, be submitted to the IRS along with Form W-7. (Note: Only valid original documents or copies certified by the issuing agency will be returned to the Applicant). However, in the case of a CAA, in addition to the above, the Agreement will also describe the procedures by which the CAA will verify the identity and foreign status of an ITIN applicant and submit a certification to the IRS with a copy the actual documents, except for foreign military identification card.

The CAA should evaluate the reliability of any documentation on the basis of:

The type of information stated on the document;
The source of the document used to substantiate

the information; and

The ease with which the document can be

counterfeited.

The CAA will agree that, for purposes of determining its compliance with the Acceptance Agent Agreement, it will maintain a record of the documentation obtained and reviewed for a reasonable period as prescribed by IRS in the Agreement. If the IRS determines that these requirements or practices are not sufficient, it may require that additional procedures and documentation be established.

How long will it take for original documents to be returned?

Original documents will generally be returned within 60 days from the date of submission. If documents have not been returned after 60 days, or if the applicant’s mailing

What are the procedures for collecting, reviewing and maintaining required documentation for assignment of an ITIN?

Generally, ITIN applicants must submit the required documentation during a personal interview with the Acceptance Agent. Applicant interviews can be conducted either by face-to-face or through video conferencing (i.e. SKYPE, FACETIME, ZOOM etc.), but the

21 Acceptance Agents Guide

address has changed since submitting the W-7, you may call 1-800-829-1040 (toll-free within the United States). Acceptance Agents overseas can call 1-267-941-1000 (not a toll-free number) for assistance.

What are the five exceptions to the tax return filing requirement?

All Form W-7 applications require a tax return unless you meet one of the five exceptions. All form W-7 submitted under the exception criteria requires exception documentation. This documentation is in addition to supporting documents that are required to prove identity, foreign status, and residency to obtain an ITIN.

Exception 1- Third-Party Withholding on Passive Income: This Exception may apply if your client is the recipient of certain types of passive income that is subject to thirdparty withholding or covered by tax treaty benefits.

Exception 2 - Other Income (Wages, Salary, Compensation and Honorarium Payments): This Exception may apply if your client is or is not claiming the benefits of U.S. income tax treaty with a foreign country and receives wages, salary, compensation or honoraria payments, scholarships, fellowships and grants or gambling income. This Exception may also apply if your client is receiving taxable scholarship, fellowship, or grant income, but not claiming the benefits of an income tax treaty.

Exception 3 - Third-Party Reporting of Mortgage Interest: This Exception may apply if your client has a home mortgage loan on U.S. real property that is subject to third-party reporting of mortgage interest.

Exception 4 - Third-Party Withholding on Disposition by Foreign Person of a U.S. Real Property Interest: This Exception may apply if your client is a party to the disposition of a U.S. real property interest by a foreign person that is generally subject to withholding by the transferee or buyer (withholding agent).

Exception 5 - T.D. 9363: This Exception may apply if your client is a non - U.S. representative of a foreign corporation who needs to obtain an ITIN for the purpose of meeting their E-filing requirement.

What are the Special Instructions for the Student and Exchange Visitor Program (SEVP) Participants?

These procedures only apply to SEVP approved institutions for nonresident alien students and exchange visitors and their dependents classified under section 101(a)(15)(F), (M) or (J) of the immigration and Nationality Act [8 U.S.C. 1101(a)(15)(F), (M), or (J)].

22 Acceptance Agents Guide

The IRS will allow individuals studying in the United States under the Student Exchange Visitors Program (SEVP) to get an ITIN under a streamlined procedure. SEVP participants already provide documentation to the Department of Homeland Security under the requirements of that program and will need a certification letter from their educational institution verifying their status.

Eligible applicants are allowed to submit their original documents and application through a SEVP approved institution rather than mailing them to the IRS. Individuals studying under the SEVP are required to apply through a SEVP approved college or university in order to use this streamline process. These procedures cover applications for the primary applicant, their spouse and dependents.

Is a certification letter required?

Yes, a certification letter is required for each Form W-7 application that is submitted under the SEVP Program. See Exhibit J, SEVIS Sample Certification Letter.

The certification letter must:

Be on original, official college, university or institution letterhead with a verifiable address;
Provide applicant’s full name and SEVIS number;
Certify the applicant’s registration in the Student Exchange Visitors Information System (SEVIS);
Certify the authenticity of the passport, visa, or other identification documents reviewed;
List the identification documents provided to verify identity and foreign status;
Be signed and dated by a SEVIS official (PDSO, DSO, RO, or ARO) of a SEVIS approved institution or exchange program with a verifiable contact telephone number.

How do I submit Form W-7 as an SEVP approved institution?

Form W-7 application, with copies of all required supporting

documents, including the certification letter, must be assembled and sent to the IRS in the following order:

Certification Letter
Form W-7 Application
Copies of identity and foreign status documentation (see approved list in Form W-7 Instructions).
Copy of DS-2019, Certificate of Eligibility for Exchange Visitor Status (J-1)
Copy of I-20, Certificate of Eligibility for Nonimmigrant Student Status
Other supporting documents necessary to meet the Form W-7 application requirements

SEVIS official of SEVP approved institution or exchange program should mail ITIN applications to the following address:

Internal Revenue Service ITIN Operations P.O. Box 149342 Austin TX 78714-9342

What should I do if I am both a CAA and SEVP approved institution?

You must decide whether to submit the W-7 application under standard procedures as a CAA, or under the SEVP streamlined procedures. As a CAA, a Certificate of Accuracy must be submitted along with all required documentation to support Exception 2b or 2c.

23 Acceptance Agents Guide

Can I follow the SEVP instructions to assist SEVP participants if I am a CAA but not an employee of a SEVP institution?

No, only SEVP approved institutions are allowed to use the SEVP streamlined procedures.

What if my SEVP applicant is filing a tax return?

If a SEVP applicant is filing a tax return, the W-7 will be processed under standard procedures, not under the SEVP streamlined procedures.