New Requirement For Dependents Whose Passports Don’t Have A Date Of Entry Into The U.S.

John Dundon

The IRS changed its policy on acceptable documentation for issuing dependent Individual Taxpayer Identification Numbers (ITIN). The agency no longer accepts passports that do not have a date of entry into the U.S. as a stand-alone identification document for dependents from countries other than Canada or Mexico or dependents of military members overseas.

In addition to their passport, affected applicants will now be required to submit either

  • U.S. medical records for dependents under age six or
  • U.S. school records for dependents under age 18, along with the passport.

Dependents aged 18 and over can submit a rental or bank statement or a utility bill listing the applicant’s name and U.S. address, along with their passport.

Form W-7 dependent applications submitted after Sept. 30, 2016, that don’t meet the new identification requirement, will be incomplete. Applicants will be notified by correspondence and given 45 days to respond with the appropriate documentation.

The new policy ensures that any dependent issued an ITIN will be used for legitimate tax purposes and serves to further protect the ITIN program and refund process.

If you use the services of a Certifying Acceptance Agent when applying for an ITIN for your dependents, changes to the ITIN program allow you to keep those all-important documents. Certifying Acceptance Agents are now allowed to authenticate the passport and birth certificate for your dependents. They will continue to certify identification documents for the primary and secondary applicants.
Further details can be found on the ITIN page on the IRS website.

Enrolled with the United States Treasury Department to practice before the IRS, governed by rules stipulated in United States Treasury Circular 230. As a Federally Authorized Tax Practitioner and a tax appeals specialist my Enrolled Agent License #85353 is issued by the United States Treasury. With this license I work for U.S. taxpayers everywhere to resolve tax matters and de-escalate stress about taxes or tax disputes for individuals and corporations with federal and state issues.

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