The American Institute of CPAs has written a
Individuals who are not eligible for a Social Security number must have an ITIN in order to meet their U.S. tax filing obligations and claim refunds. The AICPA urged the IRS to review its decision to not accept notarized copies of identification documents, such as passports, and to issue guidance about how taxpayers who need ITINs can comply with their 2011 federal tax obligations.
The IRS toughened the rules in June for applying for ITINs through the end of the year in response to reports of tax credit abuse by illegal workers (see
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However, the AICPA believes the new procedures may prove to be impractical for many taxpayers. In a
She explained that the difficulties for taxpayers arise primarily because the changes require taxpayers, as of June 22, 2012, to mail original documents to the IRS, such as their passports or other appropriate identification documents, which the IRS says it could take up to 60 days to return. Taxpayers may also submit a copy of the document that has been certified by the foreign issuing agency, but some governments do not offer certified documents.
“It is impractical for most foreign persons in need of an ITIN to surrender their original identification documents to the IRS for 60 days,” the AICPA noted. “We have also heard from our members that some prospective ITIN applicants who are currently residing in the United States have been advised by their home country’s consulate that it does not issue certified copies of passports.”
In the letter the Institute noted, “We think notarized documents are an efficient method of transmitting required documentation to the IRS in the majority of cases.”