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Published:   |   Last Updated: January 30, 2025

Work with the IRS to identify problems and suggest changes to Individual Taxpayer Identification Number (ITIN) processing that will reduce delays negatively impacting taxpayers

Objective 9

Background

This objective carried over from Fiscal Year 2024.

Highlights

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Status

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Expected Completion Date

12/31/2024

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Activities

Activity 1: Collaborate on cross-functional teams with the IRS to modernize the Individual Taxpayer Identification Number process and expand services for Individual Taxpayer Identification Number holders and international taxpayers as referenced in the IRS’s Inflation Reduction Act Strategic Operating Plan.

Activity 2: Work with the IRS to develop and implement a procedure prior to the 2024 filing season that allows all applicants to apply for an Individual Taxpayer Identification Number throughout the year by submitting proof of a filing requirement.

Activity 3: Collaborate on cross-functional teams with the IRS in the development and rollout of an online portal for Acceptance Agents and Certifying Acceptance Agents to submit applications and complete Form W-7 applications.

Activity 4: Identify obstacles to allowing Certifying Acceptance Agents (CAAs) to use a digital upload tool to provide supporting documents for Form W-7 and the associated tax return, which would increase the efficiency of processing Forms W-7.

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Actions Completed

1st Quarter

TAS conducted a site visit with Individual Identification Number (ITIN) Operations to understand the challenges involved with the ITIN paper process. A thorough review of processes and procedures was conducted with the ITIN Policy Management group.

The Taxpayer Advocate Service (TAS) reviewed and gathered information for the 2024 Most Serious Problem (MSP) “”Individual Taxpayer Identification Number (ITIN) Difficulties in Processing””. TAS interviewed Case Advocacy Associates (CAA). The feedback received is that the digital submission of the CAA application process is easy to navigate, and they were able to easily complete and upload the new application to the Document Upload Tool.

TAS suggested that the Individual Taxpayer Identification Number (ITIN) unit consider assigning ITINs based on current year earnings statements submitted prior to the start of the filing season. The IRS Advisory Council in its 2023 report recommended that the IRS “develop a pre-filing ITIN application procedure that allows new ITIN applicants and ITIN holders with expired ITINs to submit Form W-7 separately and ahead of their income tax return.””

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Next Steps

N/A

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