ITIN Filings Climb as April 15 Tax Deadline Approaches
ITIN filings are increasing as the April 15 federal tax filing deadline approaches. Many taxpayers who cannot obtain a Social Security number are submitting applications or renewals to file a federal income tax return. The seasonal surge often slows processing at the Internal Revenue Service, delaying refunds tied to tax credits.
Each year, activity in the Individual Taxpayer Identification Numbers program rises sharply during tax season. The Internal Revenue Service issues an Individual Tax Identification Number to individuals who must file a tax return but are not eligible for a Social Security number.
The surge typically occurs in March and early April, when taxpayers preparing income tax returns discover they need an ITIN to file. That realization often leads to a rush of IRS Form W-7 submissions attached to a paper tax return.
During the busiest weeks of tax season, the IRS must review the W-7 application form before processing the return. Until the number is assigned, the tax return remains pending in the system.
The Internal Revenue Service created the ITIN program in 1996 so taxpayers without Social Security numbers could still meet federal income tax obligations. The number is used strictly for federal tax purposes and does not provide work authorization or legal immigration status.
Many ITIN holders include nonresident aliens, residents who cannot obtain Social Security numbers, or foreign nationals married to US citizens. Dependents claimed for certain tax credits may also need an ITIN.
Millions of taxpayers across the United States rely on Individual Taxpayer Identification Numbers each year to file federal income tax returns and report income under US tax laws.
Taxpayers must complete IRS Form W-7 to apply for an ITIN. The W-7 application form must usually be submitted with a federal income tax return during the filing process.
Applicants must also provide identity documents confirming both identity and foreign status. Acceptable records may include a passport, National ID card, driver’s license, or birth certificate.
The IRS requires original documents or certified copies issued by the agency that created them. If the documentation is incomplete, the Internal Revenue Service may delay processing the application.
The IRS authorizes Certifying Acceptance Agents to review identity documents and verify their authenticity. These Acceptance Agents confirm that identification records match the information listed on IRS Form W-7.
Certifying Acceptance Agents may verify documents such as a National ID card, a Visa stamp, a foreign civil birth certificate, or a US military ID card. After reviewing the documentation, the agent submits an ITIN Certification Letter to the IRS.
Taxpayers may also seek assistance at IRS Taxpayer Assistance Centers. These centers help individuals complete the application process and confirm that documents meet federal requirements.
Expired identification numbers are another reason ITIN filings rise before the April deadline. Under rules created by the Tax Cuts and Jobs Act and earlier legislation, an ITIN expires if it is not used on a federal income tax return for three consecutive tax years.
When the number expires, the taxpayer must begin the renewal process and submit IRS Form W-7 again with updated documentation. Many taxpayers only discover the expiration while preparing a tax return during tax season.
Because of this timing, large numbers of renewal requests often arrive shortly before April 15.
If a taxpayer files a tax return with an expired ITIN, the Internal Revenue Service will accept the return but will not release any refund until the number is renewed.
Refund delays can affect families claiming tax credits such as the Child Tax Credit or Credit for Other Dependents. Credits associated with Schedule 8812, Form 8863, or Form 8962 may remain pending until the identification number becomes valid.
Some taxpayers claiming the Earned Income Tax Credit, Premium Tax Credit, or Recovery Rebate Credit may also experience delays while the renewal process is completed.
The Internal Revenue Service states that ITIN applications generally take about seven weeks to process outside peak periods. During tax season, application processing can take 9 to 11 weeks or longer.
The delay occurs because the IRS must review the W-7 application form before continuing to process the income tax return. Until the Individual Tax Identification Number is issued, the tax return remains on hold.
For taxpayers expecting a refund from federal income tax withholding or tax credits, the waiting period can extend into late spring.
Mistakes in the W-7 application form remain one of the most common reasons ITIN applications are rejected.
Some applicants submit photocopies instead of certified copies or select the wrong reason for requesting an ITIN. Others forget to attach the required federal income tax return to the application.
Names and birth dates must match across all documents, including a passport, National ID card, or civil birth certificate. Any mismatch can cause the Internal Revenue Service to request corrections.
The National Taxpayer Advocate has repeatedly identified ITIN processing as a recurring challenge for taxpayers. According to the Taxpayer Advocate Service, incomplete documentation and filing mistakes continue to delay applications each tax season.
Tax professionals advise verifying ITIN status early in the tax season before preparing a federal income tax return. Confirming that the number remains active allows taxpayers time to submit the W-7 application form if renewal is required.
Taxpayers who anticipate delays may request a filing extension while the renewal process is underway. This allows additional time to complete the application process.
Working with a tax professional or Certifying Acceptance Agent can also help taxpayers avoid documentation errors that could delay their tax return.
By William Mc Lee, Editor-in-Chief & Tax Expert—Get Tax Relief Now
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