IRS Clarifies Temporary ITIN Procedures
October 4, 2012
Following a series of discussions with representatives of the higher education community, the IRS has implemented two separate clarifying changes to its temporary procedures for issuing Individual Taxpayer Identification Numbers (ITINs), enabling foreign students and scholars visiting the U.S. under the Student Exchange Visitors Program to get ITINs under a streamlined procedure. IRS has also crafted special procedures for individuals with an approved 2011 extension to file their tax returns. The changes became effective October 2, 2012.
Under these temporary procedures, eligible taxpayers will be allowed to have their original documents certified by a Certifying Acceptance Agent (CAA) or a Student Exchange Visitors Program (SEVP)-approved institution as appropriate rather than mailing originals to the IRS. Extension filers that choose not to submit original documents or copies certified by the issuing agency must apply through a CAA, while individuals studying under the SEVP will be required to apply through a university, college, or other SEVP-approved institution.
For both groups, these temporary procedures cover ITIN applications for the primary applicant, their spouse, and dependents.
The temporary procedures apply to:
Noncitizens who have filed extensions: These are noncitizens who requested an extension of time to file a 2011 federal income tax return for resident and nonresident aliens and choose not to submit original documents or copies certified by the issuing agency. The ITINs issued under this procedure are temporary, expiring one year from the extended return due date (e.g., Oct. 15, 2013). The noncitizens must submit their W-7 and related identification documents through a CAA, along with Form W-7 and related attachments.
SEVP Students: These are individuals admitted to the U.S. under an F, J or M visa who receive taxable scholarship, fellowship or other grants reportable by the school.
IRS continues to review ITIN procedures. Final rules are expected prior to the start of the 2013 filing season.
- Special Instructions for Certifying Acceptance Agents Relating to TY 2011 Extension Filers
- Special Instructions for Student and Exchange Visitor Program (SEVP) Institutions
- Sample of Certification Letter for SEVP-Approved Colleges, Universities, and Institutions
Director, Tax Policy
- Tuition Discount Rates Reach New Record Level in 2015-16
- ED Offers Supplemental Cash Management Guidance
- Federal Agencies Release Guidance on Civil Rights Protections for Transgender Students
- 2016 CAO and CBO Collaborations
August 1-2, 2016
- 2016 Planning and Budgeting Forum
September 19-20, 2016
- 2016 Managerial Analysis and Decision Support
November 17-18, 2016
- ON-DEMAND: The Clery Act: Strategic Planning to Mitigate Institutional Risk
- ON-DEMAND: Title IX: Key Issues Surrounding Institutional Compliance
- ON-DEMAND: Containing Cost and Risk with Renewables – the Power Purchase Agreement Story
- ON-DEMAND: NACUBO Live! Higher Education Accounting Forum
- ON-DEMAND: Are Hedge Funds and Private Equity Right for You? An Analysis of Alternative Investments
- ON-DEMAND: Responsibility Center Management: Two Different Perspectives