10 Most Common Errors when filing IRS Form W-7 for an ITIN

Описание: An Individual Taxpayer Identification Number, known commonly by its acronym ITIN, is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).
Given the significance of an ITIN for those individuals applying for its issuance, it is important that they prepare and submit IRS Form W-7 and the associated paperwork correctly to the IRS. As such, it is important to the avoid the following ITIN application errors, which the Internal Revenue Service has identified through the years of processing ITIN applications:
#1 The supporting identification documentation is unacceptable. Identification documentation must be on the list of thirteen (13) acceptable documents to prove identity and foreign status. All documents must be current (unexpired).
#2 The form W-7’s Certificate of Accuracy for IRS ITIN was not attached. A valid Certificate of Accuracy must be attached to each W-7 submitted by a Certifying Acceptance Agent (CAA).
#3 The supporting identification documentation is not original or certified. Identification documentation must be original documents or certified copies from the issuing agency. Certifying Acceptance Agents can certify all documents for primary and secondary applicants except for foreign military identification cards, as well as passports and birth certificates for dependents.
#4 The signature is missing or invalid. If under age 18, Form W-7 may be signed by the applicant, a parent, court-appointed guardian (court documents required), or representative (valid power of attorney required). Besides the applicant, only a parent, court-appointed guardian or a representative with a valid power of attorney can sign. If an applicant is 18 years of age or older, the applicant or a court appointed guardian can sign or appoint a parent or another individual to sign. The individual (if other than the applicant) must type or print their name in the space provided and check the appropriate box that indicates their relationship to the applicant. If the individual is signing as a court-appointed guardian, a copy of the court appointment papers showing the legal guardianship must be attached. Individuals other than the applicant or a court appointed guardian must attach a Form 2848 from the applicant or court-appointed guardian authorizing them to sign the Form W-7.
#5 The supporting identification documentation is missing. If a passport is not submitted, a combination of two acceptable documents must be submitted to prove identity and foreign status. Applicants claimed as dependents on returns must also prove U.S. residency if the passport doesn’t have a date of entry, unless the applicant is a dependent of U.S. military personnel stationed overseas.
#6 Line 6d, Date of entry into the U.S. is missing. When required, the date of entry into the U.S. must contain the complete date on which the applicant entered the country for the purpose for which the ITIN is being requested.
#7 Line 3, Foreign address is missing. If reason “b” is selected on Form W-7, a complete foreign address is required on Line 3. Otherwise, at a minimum, applicants must enter their foreign country of origin.
#8 Line 6a, Country of citizenship is missing. The complete name of the country or countries (in the case of dual citizenship) of which the applicant is a citizen must be entered. The country’s name must not be abbreviated, but written out in full.
#9 The name and/or TIN (Taxpayer Identification Number) of U.S. person is missing. If reason “d” or “e” is selected on Form W-7, the full name and TIN (SSN or ITIN) of the U.S. citizen or resident alien must be entered in the space provided to the right.
#10 Lines 6e/6f, Previously issued ITIN and name do not match IRS records. When renewing an ITIN, the ITIN and the name under which it was issued must be entered in the spaces provided. If the applicant’s legal name changed since the ITIN was issued, documentation such as a marriage certificate or court order must be attached to Form W-7 to support the name change.
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